Los impuestos en el mundo. Actualización al 09-Dic-2019

EU EU States Shut Down Plans For Public CbC Reporting EU member states have been unable to reach an agreement on proposals to release to the public information on multinational enterprises' tax affairs. Dutch Pension Tax Rules Under Fire From The EU Commission The European Commission has asked the Netherlands to amend taxation rules that it says amount to obstacles to the cross-border transfer of pensions. UK HMRC Releases Final Guidance On Loan Charge Review The UK tax agency HM Revenue and Customs has released guidance for taxpayers affected by the Loan Charge. US IRS Issues Final Foreign Tax Credit Regulations On December 2, 2019, the United States Internal Revenue Service issued final regulations on the foreign tax credit following major changes to the US tax code. US Considers Retaliation Against French Digital Services Tax The United States may impose additional duties of up to 100 percent on certain French products in retaliation for France's digital services tax, which a newly published report by the US Trade Representative has concluded discriminates against certain US companies. Otros temas Switzerland, Bahrain Sign DTA On November 25, 2019, Switzerland and Bahrain signed a double tax agreement that caps maximum withholding tax rates and provides for the exchange of information. Otros temas UAE To Refund VAT Incurred On House Construction Works Citizens from the United Arab Emirates (UAE) will newly be able to claim refunds for the VAT they incur when building their own home. Otros temas Italy To Support Armenia To Implement BEPS Reforms Tax officials in Armenia are to receive support from the Italian Revenue Agency to implement initiatives to tackle tax base erosion and profit shifting. Otros temas BEPS Changes To Nordic Double Tax Agreement To Take Effect The double tax agreement between the Nordic countries will be updated with new anti-tax base erosion and profit shifting provisions with effect from January 1, 2020. Otros temas OECD Releases Eight New Action 14 Peer Reviews The OECD recently released the seventh round of stage one peer review reports, assessing eight jurisdictions' efforts to implement the BEPS Action 14 minimum standard on tax dispute resolution. Otros temas Swiss Tax Disputes Resolved Quickly In 2018: Report Switzerland has released a report on its efforts to resolve tax disputes, noting that the average time to complete mutual agreement procedure cases was 13 months in 2018, significantly below that required under the BEPS minimum standards. Otros temas Switzerland Publishes New English-Language VAT Guide The Swiss Federal Tax Authority has released new English-language guidance for foreign businesses on their obligations under Swiss VAT law. Otros temas Six Countries Sign Up To Multilateral Tax Pacts At the tenth plenary meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, five countries signed up to the multilateral convention on mutual administrative assistance in tax matters, and two countries signed up to the BEPS multilateral instrument. Otros temas German Lawmakers Reject VAT Cut On Rail Fares The upper house of the German parliament, the Bundesrat, has rejected certain tax elements of the Government's climate protection plan, including a reduction in value-added tax on long-distance rail travel. Otros temas Austria, Ireland Have Failed To Adopt ATAD BEPS Measures The European Commission has requested that both Austria and Ireland take action to transpose EU-wide interest limitation rules into their respective national laws.