Los impuestos en el mundo. Actualización al 21-Sep-2015

Canada Revenue Boost Helps Canada Post Budget Surplus The Canadian Government posted a budgetary surplus of CAD1.9bn (USD1.4bn) for the 2014-15 fiscal year, with tax revenues up 3.9 percent on 2013-14. Canadian Court Dismisses Anti-FATCA Injunction On September 16, the Federal Court of Canada denied a request for an injunction preventing the collection and disclosure of Foreign Account Tax Compliance Act information to the United States regarding American citizens living in Canada. EU Juncker Criticizes 'Unjust' EU Tax Rules Jean Claude Juncker has told Members of the European Parliament that the current rules on corporate taxation are "unfit for purpose and unjust." Japan Japan Revives Lower Tax Rate Plan During a meeting of Japan's ruling coalition on September 15, it decided to retain the option of introducing a lower rate band when consumption tax is raised again from October 2015. OECD Recommends Fiscal Reform In Japan Japan needs to implement tax reforms in order to achieve fiscal sustainability, according to a recently released report from the Organisation for Economic Cooperation and Development. UK Awareness Of Scottish Rate Of Income Tax Changes Low Research for UK tax authority HM Revenue and Customs found that awareness of forthcoming changes to the Scottish Rate of Income Tax is low among individual taxpayers. HMRC Publishes Brief On Scottish Rate Of Income Tax UK tax authority HM Revenue and Customs has published an e-brief on the Scottish Rate of Income Tax, which is due to enter into effect from April 2016. US IRS Provides Guidance On Gifts From US Expatriates The United States Internal Revenue Service has issued proposed regulations to give guidance under section 2801 of the US tax code that imposes a tax on US residents and citizens receiving gifts and bequests from expatriates. Democrats Urge US Treasury Action On Inversions Seven leading Democrat lawmakers wrote a letter on September 12 to US Treasury Secretary Jack Lew urging him to publish an annual list of companies that have undertaken corporate tax inversions, and to use the Administration's executive authority further to discourage the use of inversion techniques. Approval Of US Miscellaneous Tariff Renewal Bill Pushed The National Taxpayers Union has led a coalition in writing to the US Congress to "create a path forward" for the renewal of Miscellaneous Trade Bills, which last expired at the end of 2012. GAO Identifies IRS Collection Process Shortcomings The US Government Accountability Office has detected shortcomings in the Internal Revenue Service's Automated Collection System for prioritizing and selecting collection cases. IRS 'Studying Issues' Over Yahoo-Alibaba Spin-Off The US Internal Revenue Service has confirmed that it is studying issues with regard to spin-offs, such as search engine company Yahoo's plans for its remaining holdings in Alibaba Group. US Explores Agricultural Partnership With Manaus FTZ The United States Department of Agriculture sent a delegation to Brazil's Superintendency of the Manaus Free Trade Zone on September 15, 2015, as the US seeks partners for its plan to invest in foreign agriculture. US Bills On State Internet, Sales Taxes Sought Together The National Conference of State Legislatures wrote to Republican and Democrat leaders in the US Congress on September 16, urging them to delay legislation to extend, or make permanent, the Internet Tax Freedom Act. Otros temas Switzerland To Amend Withholding Tax Regime On September 11, the Swiss Federal Council adopted a dispatch on the temporary retention of certain withholding tax exemptions and the introduction of a new exemption for bail-in bonds. Otros temas Harper Pledges Small Business Tax Cut Canadian Prime Minister Stephen Harper has said that if re-elected his party would lower the small business tax rate from 11 to nine percent over the next four years. Otros temas NDP Proposes Canadian Tax Hikes Canada's New Democratic Party has published its "balanced fiscal plan," which includes a proposal to increase the corporate tax rate from 15 to 17 percent.