Los impuestos en el mundo. Actualización al 20-Oct-2014

Canada Canada To Implement 2014 Budget Tax Provisions The Canadian Government has tabled a detailed Notice of Ways and Means Motion to implement tax provisions contained in its 2014 Budget, along with a number of previously unannounced measures. China China Announces Rates For New Coal Tax Regime The Chinese Ministry of Finance on October 9, 2014, confirmed tax rates for China's newly revised resource tax regime. EU Serbia FTAs To Remain In Force Until EU Accession The head of the team negotiating Serbia's accession to the European Union has confirmed an agreement with the European Union that the country's free trade agreements with eastern states, and in particular Russia, will remain in force until Serbia becomes an EU member. New Report Charts EU Tax Policy Changes In 2014 The European Commission has published a new report detailing key tax reforms implemented by European Union member states during 2014 and identifies the main policy challenges they are said to face. EU Seeks To Explain 2015 Digital Economy VAT Changes The European Commission has announced the launch of a new web portal to help businesses adapt to the change to value-added tax place of supply rules for broadcasting, telecommunications, and electronic services from January 1, 2015. Austria Given Extra Year To Prepare For EU Tax Evasion Crackdown The member states of the European Union have agreed to expand the scope of mandatory automatic exchange of tax information by 2017, with Austria being granted an extra year to develop the infrastructure needed to comply with the new law. Switzerland, EU Finalize Agreement On Corporate Tax Reform Switzerland and members of the European Union have signed a joint statement that reaffirms Switzerland's commitment to abolish contested corporation tax regimes and EU member states' pledge to lift countermeasures. Spanish Tax Breaks For Foreign Acquisitions Challenged After an in-depth investigation, the European Commission has concluded that a new interpretation of a Spanish tax scheme benefiting companies acquiring foreign shareholdings is incompatible with EU state aid rules. Romanian Tax Breaks For Energy-Intensive Firms Approved The European Commission has approved tax relief for energy-intensive companies under Romania's green certificate reduction scheme, stating that the arrangement is in line with EU state aid rules and in particular the Commission's new Energy and Environmental Aid Guidelines. UK Scottish Budget To Introduce 'Mansion Tax,' Says CIOT The Chartered Institute of Taxation (CIOT) in the UK has said that real estate tax reform proposals in Scotland's 2015-16 Budget will, in effect, introduce a "mansion tax." UK Tax Agents Call For Real Time Reporting Regime Review The Association of Tax Technicians has called for an urgent review of HM Revenue and Customs's Real Time Information reporting system, warning that it may not be fit for purpose. Steris To Redomicile In The UK Through Synergy Acquisition Ohio-based Steris Corp has confirmed that it is to acquire UK-based Synergy Health in a deal worth USD1.9bn, with the combined entity to be tax resident in the UK. Mixed Results For HMRC's Customer Satisfaction Survey Commenting on the UK HM Revenue and Customs' latest customer satisfaction survey, tax and accounting information group Bloomsbury Professional said that the Department is increasingly regarded as trustworthy but improvements must be made for it to meet its 2015 customer service targets. Scotland Clarifies New Property Tax Changes The Scottish Government has said that the introduction of the Land and Buildings Transaction Tax, in place of UK Stamp Duty Land Tax from April 2015, will lower the tax burden on 49,000 buyers each year, benefiting first-time buyers in particular. UK Taxpayers' Rights Under Siege, Says CIOT President The President of the Chartered Institute of Taxation, Anne Fairpo, has said that new powers granted to HM Revenue and Customs are undermining the ability of taxpayers to challenge tax assessments through the court system. UK Tax Gap Widens The UK tax authority, HM Revenue and Customs (HMRC), has revealed that the UK tax gap grew to 6.8 percent in the fiscal year 2012-13, up 0.2 percent year-on-year. Cameron Hints At UK Inheritance Tax Cut Ahead Of Elections UK Prime Minister David Cameron has again raised the prospect of increasing the UK's inheritance tax threshold to GBP1m ahead of another upcoming general election. US Higher US Tax Revenues Must Not Prompt Complacency: CBO After the release of statistics from the Congressional Budget Office showing a fall in the US budget deficit in the fiscal year 2014, the Committee for a Responsible Federal Budget cautioned that, despite the positive news, the US "remains on an unsustainable fiscal path." US Accountants Advise IRS To Improve Tangible Property Regs The American Institute of Certified Public Accountants has urged the United States Internal Revenue Service to ease the administrative burden on small business taxpayers of its tangible property regulations andndash; the so-called "repair regulations," which were issued earlier this year. Cato Institute Praises US Governors' Tax Cut Policies The Cato Institute, a libertarian think tank in the United States, has recently issued its twelfth biennial fiscal report card on the policies of US Governors, which examines state budget actions since 2012. US Calls For Greater Japanese Ambition On TPP During a telephone conversation with Japanese Prime Minister Shinzo Abe on October 15, United States President Barack Obama stressed "the need to be bold" in order to move forward the stalled negotiations on Trans-Pacific Partnership tariffs. Otros temas Monaco Signs OECD Multilateral Tax Convention Monaco has become the 84th jurisdiction to commit to strengthen international tax cooperation through its participation in the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Otros temas Firms Expect Transfer Pricing Policy Impact From BEPS Project A vast majority of companies headquartered in the United States expect increased scrutiny of their transfer pricing practices in the short-term as a result of the Organisation for Economic Cooperation and Development's base erosion and profit shifting project.