Los impuestos en el mundo. Actualización al 12-Ene-2015

Canada Canada Launches Anti-Evasion Electronic Funds Transfer Initiative New Electronic Funds Transfer rules have entered into force in Canada, requiring certain financial intermediaries to report incoming and outgoing transfers of CAD10,000 (USD8,446) or more to the Canada Revenue Agency. China China Abolishes Rare Earth Export Quotas Effective from January 1, 2015, and in conformity with the recent World Trade Organization ruling, the Ministry of Commerce has announced the elimination of China's export quotas over rare earths, tungsten and molybdenum. Pakistan, China Review FTA Pakistan raised the difficulties its local industries have in exporting to China despite reduced tariffs, during recent discussions on the performance of the Pakistan-China Free Trade Agreement. EU Ireland Boosted By EU E-Services VAT Rule Change Ireland stands to gain from the change to EU place of supply rules for telecommunications, broadcasting, and electronic services that took force from January 1, 2015, according to Brian Hayes, a Member of European Parliament of the Fine Gael Party and a former Minister of State for Finance. UK SNP Calls On Westminster To Deliver Devolution Promises The Scottish National Party has called on UK political parties to devolve "at least" the powers recommended by the Smith Commission, and to do so as swiftly as possible. UK Targeting A Leaner, More Efficient Tax Agency By 2021, HM Revenue and Customs "will be a smaller, more highly-skilled, increasingly digital organization based in fewer locations," the agency has said in its mid-year report. UK Parliamentary Hearing Held On BEPS Response British Members of Parliament have questioned the Government's unilateral decision to push for the introduction of a Diverted Profits Tax ahead of the completion of the Organisation for Economic Cooperation and Development's work on base erosion and profit shifting. NI Corporate Tax Powers Possible By May The UK Government will endeavor to pass legislation for the devolution of corporation tax powers to Northern Ireland before the Westminster Parliament is dissolved in May, Theresa Villiers, the Secretary of State for Northern Ireland, has said. UK Gov't Publishes Northern Ireland CIT Bill The UK Government has published legislation that provides for the devolution of corporation tax powers to the Northern Ireland Assembly from April 2017. US Obama Urged To Campaign For TPA, TPP A paper from the Center for Strategic and International Studies has urged US President Barack Obama to begin discussions immediately with the US Congress on Trade Promotion Authority, with the aim of achieving its passage by June this year and the completion of the Trans-Pacific Partnership agreement shortly thereafter. Shareholders Approve Medtronic-Covidien Tie-Up Shareholders of US medical device manufacturer Medtronic Inc. have approved the acquisition of Covidien plc, involving a relocation of the company's tax base to Ireland. The deal is expected to close later this month or in early February. Dynamic Scoring Approved By US House On January 6, as was expected, the United States House of Representatives divided mainly on a partisan basis to pass, by a vote of 234-172, a rule that will require "dynamic scoring" on major tax legislation in the future. Otros temas Canadian Think Tank Challenges Share Option Tax Break The Canadian Centre for Policy Alternatives, a think tank, has called for the closure of an income tax "loophole" that it says benefits company executives. Otros temas IRS Updates Non-Resident Withholding Tax Guide With particular reference to issues associated with the requirements of the Foreign Account Tax Compliance Act, the United States Internal Revenue Service has updated Publication 515: The Withholding of Tax on Nonresident Aliens and Foreign Entities. Otros temas Singapore Updates Transfer Pricing e-Tax Guide The Inland Revenue Authority of Singapore has published an updated consolidated e-Tax Guide on the country's transfer pricing regime. Otros temas British Columbia Extends Training Tax Credit The Government of Canadian province British Columbia has announced a three-year extension to its Training Tax Credit Program, providing refundable income tax credits for apprentices and their employers until the end of 2017.