Los impuestos en el mundo. Actualización al 09-Dic-2019
Compilación de noticias fiscales de otros países.
EU States Shut Down Plans For Public CbC Reporting
EU member states have been unable to reach an agreement on proposals to release to the public information on multinational enterprises' tax affairs.
Dutch Pension Tax Rules Under Fire From The EU Commission
The European Commission has asked the Netherlands to amend taxation rules that it says amount to obstacles to the cross-border transfer of pensions.
HMRC Releases Final Guidance On Loan Charge Review
The UK tax agency HM Revenue and Customs has released guidance for taxpayers affected by the Loan Charge.
IRS Issues Final Foreign Tax Credit Regulations
On December 2, 2019, the United States Internal Revenue Service issued final regulations on the foreign tax credit following major changes to the US tax code.
US Considers Retaliation Against French Digital Services Tax
The United States may impose additional duties of up to 100 percent on certain French products in retaliation for France's digital services tax, which a newly published report by the US Trade Representative has concluded discriminates against certain US companies.
Switzerland, Bahrain Sign DTA
On November 25, 2019, Switzerland and Bahrain signed a double tax agreement that caps maximum withholding tax rates and provides for the exchange of information.
UAE To Refund VAT Incurred On House Construction Works
Citizens from the United Arab Emirates (UAE) will newly be able to claim refunds for the VAT they incur when building their own home.
Italy To Support Armenia To Implement BEPS Reforms
Tax officials in Armenia are to receive support from the Italian Revenue Agency to implement initiatives to tackle tax base erosion and profit shifting.
BEPS Changes To Nordic Double Tax Agreement To Take Effect
The double tax agreement between the Nordic countries will be updated with new anti-tax base erosion and profit shifting provisions with effect from January 1, 2020.
OECD Releases Eight New Action 14 Peer Reviews
The OECD recently released the seventh round of stage one peer review reports, assessing eight jurisdictions' efforts to implement the BEPS Action 14 minimum standard on tax dispute resolution.
Swiss Tax Disputes Resolved Quickly In 2018: Report
Switzerland has released a report on its efforts to resolve tax disputes, noting that the average time to complete mutual agreement procedure cases was 13 months in 2018, significantly below that required under the BEPS minimum standards.
Switzerland Publishes New English-Language VAT Guide
The Swiss Federal Tax Authority has released new English-language guidance for foreign businesses on their obligations under Swiss VAT law.
Six Countries Sign Up To Multilateral Tax Pacts
At the tenth plenary meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, five countries signed up to the multilateral convention on mutual administrative assistance in tax matters, and two countries signed up to the BEPS multilateral instrument.
German Lawmakers Reject VAT Cut On Rail Fares
The upper house of the German parliament, the Bundesrat, has rejected certain tax elements of the Government's climate protection plan, including a reduction in value-added tax on long-distance rail travel.
Austria, Ireland Have Failed To Adopt ATAD BEPS Measures
The European Commission has requested that both Austria and Ireland take action to transpose EU-wide interest limitation rules into their respective national laws.