Los impuestos en el mundo. Actualización al 30-Sep-2019

EU Starbucks' Dutch Tax Ruling Vindicated By EU General Court On the same day the Court ruled against Fiat's appeal, the EU General Court has decided that Starbucks was not in fact granted a selective tax advantage in a Dutch tax ruling, contrary to a European Commission conclusion. EU Court Upholds Commission's Fiat Tax Ruling Decision The EU General Court has dismissed an appeal brought against the European Commission's decision that a tax ruling granted by Luxembourg to Fiat Chrysler Finance Europe was unlawful. India India Announces 22pc Corporate Tax Rate The Indian Government on September 20, 2019, announced that it will reduce the rate of corporate tax to 22 percent, from 30 percent. New domestic manufacturing ventures will benefit from a 15 percent rate. US Sanders Unveils US Wealth Tax United States Senator Bernie Sanders (D-VT), a leading contender for the Democratic presidential nomination, has proposed a new tax, as well as a series of enforcement measures, targeting America's wealthiest individuals. More US States To Tax Remote Sales From October Many US states will begin to impose sales and use tax obligations on remote sellers and marketplace facilitators from October 1, 2019, largely in response to the United States Supreme Court's landmark decision in the Wayfair case. Otros temas France To Introduce VAT Requirements For Online Marketplaces On September 23, 2019, the French Government outlined a number of measures that will be included in the 2020 Finance Law to ensure the payment of value-added tax on items bought by French residents from online marketplaces. Otros temas Austrian Parliament Approves Digital Tax On September 19, 2019, the lower house of the Austrian parliament approved the first part of a package of tax reforms that will introduce a digital tax as well as bring about changes to certain value-added tax rules. Otros temas Trudeau Makes Election Pledge On Canadian Taxes The Canadian Liberal Party has announced plans to reduce the income tax burden by raising the Basic Personal Amount. Otros temas Bulgaria Restores Access To E-Portal For VAT Refunds On September 17, 2019, the Bulgarian National Revenue Agency announced that the electronic value-added tax refund system for traders established in other European Union member states has been restored following a recent data breach. Otros temas Bulgaria Amends VAT Registration Rules Bulgaria has tabled for consultation amendments to the value-added tax act regarding the country's VAT registration rules.