Los impuestos en el mundo. Actualización al 17-Jun-2019

EU New EU Requirements For IFRS Financial Statements From 2020 The European Commission has announced that listed companies that prepare consolidated financial statements using IFRS Standards will be required to tag their primary financial statements using the IFRS Taxonomy for financial years starting on or after January 1, 2020. EU Takes Action Against Spain Over Rules On Reporting Of Assets The European Commission is taking Spain to the Court of Justice over the imposition of "disproportionate" sanctions for failure to report assets held abroad. US US House Passes IRS Reform Bill On June 10, 2019, the United States House of Representatives approved legislation which would reform the rules governing the Internal Revenue Service. IRS To Probe Deeper Into Cost-Sharing Arrangements The US Internal Revenue Service has directed its transfer pricing examiners to resume reviewing taxpayers' transfer pricing positions with respect to cost-sharing agreements in certain circumstances. Otros temas OECD Fleshes Out Int'l Tax Reform Plans During BEPS Webcast During a webcast on June 11, the OECD provided a technical update on its work to develop new, modernized international tax rules for the digitalized economy.