Los impuestos en el mundo. Actualización al 10-Jun-2019

EU Luxembourg Ministers Endorse EU VAT 'Quick Fixes' Luxembourg's Government Council, comprising government ministers, has approved legislative changes to the territory's VAT regime to introduce the four quick fixes to improve the functioning of VAT rules in the European Union. Czech Republic Announces Anti-Avoidance Measures The Czech Ministry of Finance announced on May 31, 2019, a legislative package to implement the European Union directive on the mandatory reporting of tax planning arrangements and the EU VAT "quick fixes." US US IRS Commits To Resolve Transition Tax Issues A review of the deemed repatriation tax under the United States Tax Cuts and Jobs Act 2017 by the Treasury Inspector General for Tax Administration has found that the Internal Revenue Service encountered significant problems administering the retroactive components of the tax. Democrats Introduce US Anti-Offshoring Bills Three Democratic members of the United States Senate have introduced two tax bills designed to discourage US companies from shifting their operations overseas and establishing arrangements in low-tax jurisdictions. Otros temas Singapore Issues TP Guidance For Commodities Traders The Inland Revenue Authority of Singapore has released new transfer pricing guidance on determining the economic value of taxpayers' commodity marketing and trading activities in Singapore. Otros temas BEPS Inclusive Framework States Agree Digital Tax Roadmap The 129 member states party to the OECD's Inclusive Framework on Base Erosion and Profit Shifting has agreed a work program on how to achieve a new global agreement for taxing multinational enterprises, by resolving the tax challenges from the digitalization of the economy. Otros temas Bahamas Announces VAT, Bank Tax Reforms In New Budget The Bahamas announced a number of significant reforms in its 2019/20 Budget, released on May 29, 2019, including a new tax on banks, which will replace annual fees, and new VAT obligations on online marketplaces and the removal of VAT on exported services. Otros temas Poland Launches Consultation On VAT Split Payment Mechanism On May 16, 2019, Poland's Ministry of Finance launched a public consultation on proposals to introduce a VAT split payment mechanism on a mandatory basis for certain suppliers.