Los impuestos en el mundo. Actualización al 14-Dic-2020

EU EU Seeking Sanctions Against UK Over Tax Rules On Marked Fuels The EU has referred the UK to the Court of Justice over its failure to comply with EU rules on marked fuel. EU Pressures Italy To End Tax Exemptions For Ports On December 4, 2020, the European Commission said that Italy must abolish its corporate tax exemptions for ports in order to align its tax regime with EU state aid rules. EU Eyeing 2023 Start Date For DAC7 The EU has agreed new rules that will see member states automatically exchange information on income earned by sellers on digital platforms from 2023. Otros temas Netherlands Reforms Dividend WHT Refund Rules The Dutch Government has issued a decree to ensure the country's dividend withholding tax rules comply with the European Court of Justice's ruling in the Sofina case. Otros temas Germany Gazettes Law To Ratify The BEPS MLI Germany has completed the domestic ratification procedures necessary to soon notify the OECD of its intention to bring into effect the BEPS multilateral instrument (BEPS MLI) for its covered double tax treaties. Otros temas Digital VAT Regimes Vital To Buoy Countries' Tax Takes: Report The OECD has released its annual Consumption Tax Trends report, which highlights that with VAT rates at an all-time high, governments should ensure they have effective VAT frameworks in place to tax e-commerce.