Los impuestos en el mundo. Actualización al 08-Jul-2019

Canada Canada Ratifies BEPS MLI On June 21, 2019, Canada ratified the BEPS multilateral convention, to introduce amendments to its network of tax treaties to prevent abuse. EU New EU Dispute Resolution Rules Enter Into Force The EU's new directive on tax dispute resolution mechanisms entered into force on July 1. EU Court Rules For Hungary In Advertising Tax Dispute On June 27, 2019, the General Court of the European Union annuled a decision by the European Commission which found that the Hungarian advertisement tax was incompatible with the EU state aid rules. US US Senate Finance Committee Approves Four Treaties On June 25, 2019, the United States Senate Foreign Relations Committee approved amendments to four double tax avoidance agreements which have been pending in the Senate for several years. US Senate Finance Committee Seeks Response To French Digital Tax The leaders of the United States Committee on Finance have written Treasury Secretary Steven Mnuchin urging him to use "all tools available" to counter France's proposed digital services tax, which they argue unfairly discriminates against US companies. Otros temas Sweden To Make Marketplaces Liable For Evaded VAT On June 28, 2019, the Swedish Government announced that it has begun the legislative process to implement European Union e-commerce value-added tax reforms. Otros temas Zambia Delays VAT Again, Until September Zambia has once again pushed back implementation of a sales tax in place of value-added tax, to September 1, 2019. Otros temas OECD Issues BEPS Progress Report To G20 Leaders In a report released for G20 leaders ahead of their meeting in Osaka on June 30-31, 2019, the OECD provided a progress update on its international tax reform work, including on base erosion and profit shifting, and on international tax transparency initiatives. Otros temas French Lawmakers Agree Digital Tax Law A joint committee of lawmakers from the French House of Representatives and the Senate has agreed on a bill to introduce a digital services tax in France. Otros temas Morocco Commits To BEPS-Proof Its Tax Treaties Morocco signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting – the BEPS Multilateral Instrument (BEPS MLI) – on June 25, 2019.