Los impuestos en el mundo. Actualización al 22-Feb-2016

Canada Hong Kong, Canada Sign Investment Agreement Hong Kong's Secretary for Commerce and Economic Development, Gregory So, and Canada's Minister of International Trade, Chrystia Freeland, signed an investment promotion and protection agreement on February 10 in Toronto. CRA To Improve Correspondence With Taxpayers The Canadian Government has announced improvements to the way the Canada Revenue Agency will communicate with taxpayers. China China Provides Tax Breaks For High-Tech Services The State Council executive meeting on February 14 agreed to introduce pilot measures to encourage further development in China's services sector, including tax breaks for advanced technology service companies. EU Malta Criticizes EU's 'Incomplete' BEPS Response Malta's Minister of Finance, Edward Scicluna, has expressed disappointment that the proposed EU Anti-Tax Avoidance Directive was not accompanied by an impact assessment for member states. EU Reviews Impact Of Task Force For Greece The European Court of Auditors has said that the Task Force for Greece set up in 2011 to help improve the country's public administration and tax system has had "mixed results." EU Acts Against Chinese Solar Imports Via Taiwan, Malaysia Following a European Commission anti-circumvention investigation concerning Chinese solar product imports into the European Union routed through third countries, the existing anti-dumping and anti-subsidy measures on Chinese solar products have been extended to imports from Taiwan and Malaysia. Luxembourg's Pension Tax Credit Rules 'Discriminatory,' Finds ECJ AG An Advocate General to the European Court of Justice has advised the court to hold that the Government of Luxembourg violated a pensioner's right to freedom of movement by denying him a tax credit on pensions received from another EU member state. New Zealand, EU Keen On Free Trade Deal, Says McClay New Zealand's Trade Minister, Todd McClay, met with senior European Union officials on February 16, 2016, to discuss a free trade agreement between the two sides. Ireland, Italy Join EU Cross Border VAT Rulings Pilot 18 European Union member states are now participating in the VAT Cross Border Ruling project, with Ireland and Italy newly joining the pilot initiative. UK Scottish Gov't Calls For UK Tax Cut For Oil And Gas Industry Scottish Finance Minister John Swinney has called on the UK Government to reduce the headline rate of tax for the North Sea oil and gas industry. IFS: Osborne May Need To Hike Tax To Balance Budget The Institute of Fiscal Studies has warned that UK Chancellor George Osborne may be forced to hike taxes or cut spending to balance the budget. UK Policy Changes 'To Cost Businesses GBP9bn' The Confederation of British Industry has warned that inaction on business rates, together with recent Government policy changes, including the Apprenticeship Levy and National Living Wage, will cost UK businesses GBP9bn (USD12.9bn) a year by 2020-21. Industry Warns Against New UK Insurance Premium Tax Hike The Association of British Insurers has said that the Insurance Premium Tax should not be seen by the UK Government as a "soft touch tax" for raising revenue. US Brady Plans US International Tax Reform This Year House of Representatives Ways and Means Committee Chairman Kevin Brady has disclosed that, under his leadership, the Committee will immediately draft US international tax reform legislation, while laying the framework for more comprehensive tax reform in 2017. IRS Extends Property Estate Tax Valuation Deadline The US Internal Revenue Service has further delayed the deadline for reporting the value of property distributed from the estate of a decedent until March 31, 2016. IRS Warns On Use Of Tax Shelters The US Internal Revenue Service has warned taxpayers that the use of "abusive tax shelters and structures to avoid paying taxes" continues to be a major problem during the current 2016 filing season. Update To US Model Tax Convention The US Treasury Department has issued a revised version of the US Model Income Tax Convention. Study Confirms Problems For US MNEs From CbC Reporting Research from the American Action Forum has confirmed that the OECD's country-by-country reporting requirements developed under the BEPS Action Plan will unavoidably affect many US multinationals, by imposing significant new compliance burdens and forcing disclosure of sensitive and proprietary information. Tax Foundation Sees US GDP Fall From Proposed Oil Tax The Tax Foundation has found that the new USD10 per barrel tax on oil set out by President Barack Obama in his proposed 2017 Budget would result in a 0.3 percent fall in US gross domestic product over ten years (equivalent to an average USD48bn fall each year).