Los impuestos en el mundo. Actualización al 04-Feb-2013

China Taiwan, China Two-Way Investment Encouraged On January 29, at their first meeting to strengthen cross-strait capital market access under the Economic Cooperation Framework Agreement, the China Securities Regulatory Commission and the Taiwanese Financial Supervisory Commission’s Securities and Futures Bureau agreed to relax significantly present restrictions on securities investment. Japan Japan Includes Tax Reforms In 2013 Budget The first full-year budget for 2013/14 approved by the new Japanese Cabinet furthers Prime Minister Shinzo Abe's primary aim of stimulating the economy through public works spending, but also includes reforms to individual, corporate and investment taxation. Canada, Japan Reach Deal On Market Access For Beef The Canadian government has reached an agreement with Japan to expand market access for Canadian beef, hot on the heels of a similar deal inked between the US and Japan. UK UK Tax Experts Criticize Property Tax Avoidance Measures UK tax experts giving evidence to a House of Lords committee have criticized a new Annual Residential Property Tax, with one warning that the legislation is too weak to succeed in its aims and that an approach comparable to anti-money laundering legislation is required. Flybe Looks To Free Itself From UK APD Stranglehold Budget airline Flybe has announced that it will slash its UK workforce by 300, and has blamed the UK's Air Passenger Duty for its declining profitability. UK Medical Experts Call For Tax On Sugary Drinks More than 60 organizations have backed a major new report calling for the implementation of a sugary drinks duty in the UK, in a bid to improve child health. Interim UK GAAR Advisory Panel Members Announced HM Revenue and Customs has appointed individuals representing business, tax advisers and the wider taxpayer interest to a new interim independent Advisory Panel that will oversee the development of guidance on the new General Anti-Avoidance Rule. ACCA Slams UK Anti-Avoidance Plans The Association of Chartered Certified Accountants has attacked UK government plans to introduce a General Anti-Abuse Rule against tax avoidance, claiming that it is unnecessary and that it will result in uncertainty while failing to prevent tax abuse. Switzerland Settles UK Upfront Withholding Tax Payment The Swiss Federal Tax Administration has recently transferred CHF500m (USD549m) to the United Kingdom as an upfront payment, as provided for in the bilateral withholding tax agreement between the two countries. US CBO Studies US Refundable Tax Credits At the request of the Ranking Member of the Senate Committee on Finance, Orrin Hatch, the Congressional Budget Office has provided a report, in the context of the United States tax code, on the cost, effect and transparency of refundable tax credits that lower or eliminate the amount of taxes owed. 27m And Counting Claim US Income Tax Credit Almost USD62bn was received by Earned Income Tax Credit claimants in the United States last year, but a substantial number of people who are eligible may still not be claiming, according to the Internal Revenue Service, which recently used an awareness campaign to publicize the credit. Antigua To Retaliate Against US In Gambling Dispute In a long-running dispute, which began in 2003 following measures introduced by the United States affecting the cross-border supply of gambling and betting services, Antigua and Barbuda has this week been granted authorization by the World Trade Organization to retaliate by suspending its obligations to the US in respect of the Trade-Related Aspects of Intellectual Property Rights agreement. US States Dependent On Property, Sales Taxes In 2010, property taxes made up the largest category of United States state and local government revenue at 35%, with sales and gross receipts close behind at 34%, according to a new analysis by the Tax Foundation. Zurich Looking At Multinational Tax Tax authorities in the Swiss canton of Zurich are said to be in negotiations with Google, demanding that the US Internet giant pay more in tax, suggesting that Switzerland, like other European countries, is rethinking the way in which multinationals are taxed. Payroll Tax Hike Hits US Consumer Confidence The Conference Board Consumer Confidence Index in the United States, which had declined in December, fell further in January, due, it was said, to the expiry of the temporary payroll tax cut at the end of 2012. Delaware Captive Industry Rising To Prominence Delaware hopes to be recognized as the United States's third largest US captive domicile after figures for 2012 showed that the state's fledgling captive insurance sector achieved record growth during the course of last year. US States Levy Substantial Taxes on Cell Phones A new analysis by the Tax Foundation has found that United States consumers pay an average of over 17% in taxes and fees on their cell phone bill, including more than 11% in state and local charges. Otros temas Canadian Ministers On African Trade Mission Canada's International Trade Minister is leading a trade mission to Nigeria and Ghana as part of the government's Action Plan for jobs, growth and long-term prosperity. Otros temas Park, Harper Agree To Push South Korea-Canada FTA When Canadian Prime Minister Stephen Harper telephoned Park Geun-hye to congratulate her on her victory in the South Korean presidential election, both agreed that negotiations on the bilateral free trade agreement between their two countries should be concluded quickly. Otros temas Latest Canadian Fiscal Monitor Shows Mixed Results A 0.3% drop in federal tax revenues, combined with an increase in government spending helped drive up the Canadian deficit in November, 2012. Revenues for the first eight months of the current financial year were, however, up on the same period in 2011. Otros temas Liechtenstein, Austria Sign Swiss-Style Tax Deal Liechtenstein’s Prime Minister Klaus Tschütscher and Austria’s Finance Minister Maria Fekter have recently signed in Vaduz a withholding tax agreement together with a protocol revising the existing bilateral double taxation agreement between Liechtenstein and Austria. Otros temas Philippines Introduces Transfer Pricing Guidelines Of particular importance to present and prospective investors into the Philippines, the Department of Finance and Bureau of Internal Revenue has recently issued Transfer Pricing Guidelines (Revenue Regulations No. 2-2013) that will now apply to both cross-border and domestic transactions between and among associated enterprises.