Los impuestos en el mundo. Actualización al 31-Dic-2018

EU EU VAT Changes On Vouchers To Take Effect Significant changes to the way that businesses should account for value-added tax on vouchers will become effective on January 1, 2019. UK UK Crown Dependencies Introducing Economic Substance Rules Each of the Crown Dependencies – Jersey, Guernsey, and the Isle of Man – have tabled legislation that will introduce new substance requirements for tax-resident firms engaged in certain industries from January 1, 2019. Otros temas Seychelles Enacts BEPS Legislation Seychelles has enacted numerous legislative amendments that are intended to enable Seychelles to comply with the OECD's base erosion and profit shifting (BEPS) minimum standards. Otros temas Canadian Tax Regime To Be Enhanced From 2019 Canada's small business tax rate will be reduced from 10 percent to nine percent from January 1, 2019, as part of a suite of new year tax changes.