Los impuestos en el mundo. Actualización al 26-Ago-2019

US US Appeals Court Backs Amazon In Transfer Pricing Case On August 16, 2019, the United States Court of Appeals for the Ninth Circuit issued a decision in favor of Amazon, in a case involving the regulatory definition of intangible assets and the method of their valuation in a cost-sharing arrangement. Otros temas Philippines Launches E-Payments Portal For Tax The Philippines' Bureau of Internal Revenue has launched a digital tax payments system. Otros temas OECD's Digital Tax Work Has Broad Ramifications For Ireland As a small open economy, Ireland may be affected significantly by the OECD's proposals to modify how taxing rights are allocated among countries, Irish business association Ibec has said. Otros temas USTR Stages Hearing On French Digital Tax Response On August 19, 2019, the Office of the United States Trade Representative held an off-camera public hearing on France's recently introduced digital services tax, attended by three major technology firms. Otros temas Bulgaria Introduces New TP Documentation Rules Bulgaria has amended its Tax and Social Security Procedure Code (TSSPC), with effect from July 31, to obligate groups to prepare new transfer pricing documentation from 2020. Otros temas Taiwan Issues Transaction Tax Guidance For M And As Taiwan's Ministry of Finance has issued an interpretive order which clarifies the application of futures transactions tax in the case of company mergers and acquisitions. Otros temas OECD Releases Action 14 Peer Reviews For Six States The OECD on August 13, 2019, released follow-up reports for Belgium, Canada, the Netherlands, Switzerland, the United Kingdom, and the United States on their efforts to implement BEPS recommendations on dispute resolution. Otros temas Germany Approves VAT Cut For E-Books The German Cabinet has approved a proposal to reduce the rate of value-added tax on electronic publications. The rate is expected to drop from January 1, 2020.