Los impuestos en el mundo. Actualización al 25-Ene-2016

Canada Canada Proposes New Tax Rules For Trusts The Canadian Government has released for consultation draft legislative proposals that would reform the income tax treatment of certain trusts and their beneficiaries. Canada, Taiwan Sign Double Tax Treaty Canada and Taiwan have signed a double tax agreement that will limit the withholding tax rates on income from dividends, interest, and royalties, and provide for the exchange of tax information. Canada To Wind Down CRA Political Activities Audits Canada's new Liberal Government has announced that it will wind down the Canada Revenue Agency's program for auditing the political activities of charities. China Taiwan Halts Trade-In-Goods Talks With China The defeat of Taiwan's ruling Kuomintang party, by the Democratic Progressive Party (DPP) in the January 16 presidential and legislative elections, has led to the suspension of talks on a cross-strait trade-in-goods agreement with China. China, GCC Seek FTA By End-2016 China and the Gulf Cooperation Council countries are seeking to complete ongoing free trade agreement negotiations by the end of 2016. EU US Treasury Urged To Act On EU Tax Ruling Probes European Union's state aid investigations could lead to retroactive taxation on multinational enterprises and have an adverse impact on US-based companies, members of the US Senate Committee on Finance have warned. Germany's Schäuble Calls For EU Petrol Tax Germany's Finance Minister, Wolfgang Schäuble, has floated the idea of a surcharge on sales of gasoline in the European Union to help member states cover the costs of accommodating political asylum seekers. MEPs Say State Aid Probe 'Windfall' Should Be Divvied Up Where money is recovered from a company that benefited from illegal state aid, this money should be returned not to the same member state, but to member states that have suffered an erosion of their tax bases or to the EU budget, Members of the European Parliament have agreed. Three EU States' Tax Regimes For Ports Challenged The European Commission has announced that Netherlands must abolish an exemption from corporate tax for its six seaports, to align the regime with EU state aid rules, and separately has called on Belgium and France to align their tax regimes for ports with state aid rules. EU To Support Ukraine On Free Trade The European Commission will step up its efforts to support Ukraine in implementing the Deep and Comprehensive Free Trade Area in 2016, according to Johannes Hahn, the Commissioner for European Neighbourhood Policy. UK HMRC Recounts Worst Tax Return Excuses UK tax authority HM Revenue and Customs has released the "ten worst excuses" given for missing the Self Assessment filing deadline in 2013-14. CIOT Calls For Rethink On UK NICs Allowance Reform The Chartered Institute of Taxation has called on the UK Government to rethink proposals to exclude one-person businesses from claiming the national insurance Employment Allowance. LITRG Warns On UK Quarterly Filing Change The Low Income Tax Reform Group has warned that compelling the UK's small businesses to digitally submit information on a quarterly basis will result in previously compliant individuals finding themselves unable to satisfy the new obligations. UK Investors Rush To Beat Stamp Duty Hike The Royal Institution of Chartered Surveyors said the UK housing market has seen a rise in demand following the Government's announcement that it will introduce higher stamp duties for buy-to-let investors. US IRS Promises To Improve Taxpayer Service In 2016 Following criticism from the Government Accountability Office regarding the level of its services in 2015, the US Internal Revenue Service has said that taxpayers will notice an improvement during the 2016 individual income tax filing season. US Senate Vote Sought On Permanent Internet Tax Moratorium Americans for Tax Reform has written to the US Senate supporting the inclusion of a permanent internet tax moratorium in the Trade Facilitation and Trade Enforcement Act of 2015. IRS Launches 2016 Filing Season With Free File Update The US Internal Revenue Service confirmed that, on January 19, it successfully launched the 2016 tax filing season, during which it expects to receive more than 150m individual income tax returns for the 2015 tax year. Tax Hikes Would Pay For Sanders' Free US Healthcare Democrat presidential candidate Bernie Sanders has detailed his plans to provide federally administered healthcare for all in the United States, funded by substantial increases in taxation. US Chamber Calls For Tax Reforms In 2016 In his annual "State of American Business" address, US Chamber of Commerce President and CEO Thomas Donohue looked for further tax reforms this year to boost American growth, jobs, and wages. US Provides Fact Sheet On Health Tax Obligations With the beginning of the 2016 individual tax filing season, the US Department of Health and Human Services and the Treasury Department have issued a fact sheet on how the Affordable Care Act's provisions affect tax returns, and on the Administration's resources available to help taxpayers. Otros temas Corporate Tax Hikes Lower Employee Wages: Think Tank The Fraser Institute, a Canadian think tank, has released a study that is said to debunk a long-held misperception in public policy debates about who ultimately bears the burden of business taxes.