Los impuestos en el mundo. Actualización al 07-Mar-2016

Canada EU, Canada Agree On New Approach To Investment In FTA Canada and the European Union have agreed to the inclusion in their proposed free trade agreement of a new approach to investment protection and dispute resolution. China Abu Dhabi Free Zone Officials Visit China Officials from the Abu Dhabi Global Market, a free zone in the United Arab Emirates, and the Abu Dhabi Exchange recently visited Shanghai, China, to meet with representatives of key Chinese financial authorities and institutions. EU EC Approves Special Tax Regime For Gas Pipeline The European Commission has found the Host Government Agreement between the Greek authorities and the Trans Adriatic Pipeline, under which TAP will taxed under a special regime, to be in line with EU state aid rules. EU Auditors Call For Renewed Efforts On VAT Fraud The current European Union system for fighting cross-border value-added tax fraud is not effective enough, according to a new report by the European Court of Auditors. UK UK Business Owners Planning For Upcoming Dividend Tax Hike More than a quarter of UK small business owners plan to pay themselves a special dividend ahead of the introduction in April of new dividend tax rates, according to a survey by accountancy firm Moore Stephens. Brits Making Most Of UK IHT Relief By Gifting Assets The use of UK inheritance tax "taper relief" on gifts made in the final years of a person's lifetime has increased, according to law firm Collyer Bristow. UK Homeowners 'Save GBP657m' From SDLT Reforms The UK Government has said that over 780,000 homebuyers have saved an estimated GBP657m (USD917.7m) since the stamp duty land tax system was overhauled in December 2014. Tax Paid By FTSE100 Firms Falls The average effective UK tax rate paid by FTSE 100 companies fell to 22.6 percent in 2014-15, the lowest level since the recession, according to research by accountancy group UHY Hacker Young. Dramatic Increase In Yield From HMRC's HNW Unit UK tax authority HM Revenue and Customs's High Net Worth unit collected GBP29 (USD40.59) for every GBP1 spent on investigations in 2014-15, according to research by international law firm Pinsent Masons. Gauke Defends HMRC's 'Making Tax Digital' Project HM Revenue and Customs' "Making Tax Digital" project will make it easier for businesses to "understand how their tax position is developing over the year," David Gauke, the Financial Secretary to the UK Treasury, has said. UK Issues Transfer Pricing Guide On March 1, 2016, HM Revenue and Customs published a policy paper to briefly explain how the UK's transfer pricing rules operate. UK OTS Recommends Simpler Tax Regime For SMEs The UK's Office of Tax Simplification has published a package of recommendations aimed at making the tax system simpler and easier to use for "micro-businesses." US Last Year's IRS Data Breach Was More Widespread The Treasury Inspector General for Tax Administration has identified additional suspicious attempts to access taxpayer accounts, during its investigation into the data breach discovered in May last year involving the US Internal Revenue Service's "Get Transcript" application. Extended Tax Credits To Spur US Green Energy The US Energy Department's National Renewable Energy Laboratory has released new analysis estimating that the extensions at the end of last year of certain federal renewable energy tax credits will increase the use of wind and solar energy until the early 2020s. FASB Joins IASB In Lease Accounting Reform The Financial Accounting Standards Board, which is responsible for US Generally Accepted Accounting Principles, has issued an Accounting Standards Update to require all lessees to report their current lease commitments on their balance sheets. IRS Issues 2016 Non-Resident Withholding Tax Guide The US Internal Revenue Service has updated Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, which covers the obligations of the persons responsible for withholding tax (withholding agents). Switzerland, US Agree FATCA Exemption Clause Switzerland and the US have agreed a new Foreign Account Tax Compliance Act exemption clause for accounts held by lawyers or notaries. Study Quantifies US Itemized PIT Deductions The Tax Foundation has examined the use and value to taxpayers of the most popular itemized deductions against US federal individual income tax, given that many of the 2016 presidential candidates have formulated plans for their limitation or elimination. FinCEN Revises US FBAR Rules The US Financial Crimes Enforcement Network has invited comments on a Notice of Proposed Rulemaking intended to revise and clarify certain provisions in the rules regarding the filing of Reports of Foreign Bank and Financial Accounts. South Africa To Secure US AGAO Trade Benefits The threat of a suspension, from March 15, 2016, of South Africa's import duty exemptions for its agricultural goods under the US African Growth and Opportunity Act has been lifted, following the recent customs clearance of the first shipment of American poultry product at the Port of Durban. Otros temas Canadian Senate Committee Recommends Sugar Tax A Canadian Senate Committee has recommended that the Government consider the introduction of a new tax on sugar-sweetened and artificially-sweetened drinks.