Los impuestos en el mundo. Actualización al 12-Nov-2012

UK HMRC Re-Launches Business Records Checks Scheme The UK tax authority, HM Revenue and Customs, has launched a substantially redesigned Business Records Checks programme, placing a greater emphasis on education and support. Germany, UK Seek 'Strengthened' International Tax Standards During the latest G20 meeting in Mexico, UK Chancellor of the Exchequer George Osborne and German Finance Minister Wolfgang Schäuble underlined the need for international action to strengthen tax standards. HMRC Readies New Machine Games Tax Regime HM Revenue and Customs has opened online registration for the new Machine Games Duty which will make significant changes to the tax regime for the UK gaming industry. Opposition Builds Against UK APD Popular support for a review of the United Kingdom's Air Passenger Duty is building, with further lobbying recently spearheaded by a group of 1,300 tourism executives in support of a quantitative impact assessment of the air travel levy on the UK economy. US US Debates Tax Support For Wind Energy A new report released by the American Energy Alliance has concluded that wind power generation is now a mature industry in the United States, whose recent growth has rendered the federal Production Tax Credit unnecessary, and it should therefore be allowed to expire at the end of this year. Tax Reform Proposed For US Expats In a new tax reform proposal issued in November 2012, American Citizens Abroad has proposed a ‘win-win solution’ that streamlines United States tax law and raises additional tax revenue, by recommending that Americans residing abroad have the option to elect to be taxed on the same basis as non-resident foreign nationals. Australia, US Begin FATCA Talks Australia has commenced formal discussions with the US for an inter-governmental agreement that will minimize the impact of the Foreign Account Tax Compliance Act on Australian businesses. Otros temas Indian Tribunal Reaches Key Transfer Pricing Decision An Income Tax Appellate Tribunal in Ahmedabad, India, has ruled that the Income Tax Department does not need to demonstrate a tax avoidance motive by an enterprise in order to implement transfer pricing provisions, although it is permissible for an enterprise to offer discounts for bulk purchases when trading with an associated business if it offers the same discount to other buyers. Otros temas Taiwan Cuts Transaction Tax For Risk-Hedging Warrants Following a meeting with the Financial Supervisory Commission, Taiwan’s Ministry of Finance has agreed that the securities transaction tax on risk-hedging warrants will be reduced from 0.3% to 0.1%.