Los impuestos en el mundo. Actualización al 26-Nov-2012

China China Restructures Its Dividend Tax Following the approval of the State Council, China’s Ministry of Finance has announced that, from January 1, 2013, the rate of withholding tax on dividends will be structured so as to depend on the length of time that the investor has held the shares. China To Speed Up Tax Reforms On November 21, in a report, China's Finance Minister Xie Xuren stressed the need to speed up fiscal and taxation reforms, particularly through mineral resource, property and value-added tax changes. WTO Sides With US In Steel Duty Dispute With China The World Trade Organisation's Dispute Settlement Body has adopted a report pertaining to the dispute over anti-dumping duties applied by China on grain oriented flat-rolled electrical steel from the United States. Japan US Treasury Issues FATCA Agreement Model 2 The United States Treasury Department has released a second model agreement, which had been outlined in joint statements with Japan and Switzerland in June this year, reflecting the business-to-government approach for cooperation to facilitate the implementation of the Foreign Account Tax Compliance Act. UK UK Real Time Reporting 'Impossible', Accountants Say HM Revenue and Customs's plans to introduce real time pay-as-you-earn reporting are at best unrealistic and at worst impossible, the Institute of Chartered Accountants in England and Wales has warned. HMRC Welcomes Victory In Tax Avoidance Court Case The UK tax authority, HM Revenue and Customs, has mounted a successful legal challenge to a marketed tax avoidance scheme that it says has resulted in the protection of up to GBP109.6bn in revenue. UK Announces New Anti-Avoidance Tax Forces The UK tax authority, HM Revenue and Customs, has announced specialist task-forces to tackle tax avoidance in the UK clothing trade, alcohol industry and rental property sector, expected to recover around GBP17m in revenue. Questions Raised Over UK Tax Devolution A major new report has recommended the devolution of tax and borrowing powers to Wales, but research into the future operation of the devolved Scottish tax system has shown that administering devolved powers will be no easy task. UK Urged To Intensify Anti-Avoidance Crackdown The UK tax authority, HM Revenue and Customs, has failed to adequately clamp down on the persistent use of the most aggressive tax avoidance schemes, an oversight that is depriving the UK Exchequer of billions of pounds in revenue, according to the National Audit Office. US Decision Urged From US Congress On Wind Tax Credit The bi-partisan Governors' Wind Energy Coalition has called upon Congress to pass legislation to extend the two-decades-old wind energy production tax credit, highlighting that uncertainty surrounding the future of the tax concession is beginning to damage the US industry, and stands to place 37,000 jobs and USD10bn worth of investment at risk. Mexico, US Sign FATCA Agreement On November 19, 2012, in Washington, the Mexican Undersecretary of Revenue, José Antonio González Anaya, and the United States Assistant Secretary for Tax Policy, Mark J. Mazur, signed a government-to-government agreement for the bilateral implementation of the Foreign Account Tax Compliance Act. Otros temas Austrian Parliament Gives Go-Ahead To 2013 Budget The Austrian National Council has recently adopted the country’s 2013 budget, providing for new tax revenues from the bilateral withholding tax agreement concluded with Switzerland, and from the introduction of a financial transactions tax. Otros temas Hungary Makes Bank Tax Permanent Hungary recently announced that a temporary tax on banks is to be made permanent, while the corporate tax paid by utility companies is to be raised to 50%.