Los impuestos en el mundo. Actualización al 06-Ene-2020

EU EU Introducing Next Raft Of Anti-BEPS Measures The provisions of the EU's second Anti Tax Avoidance Directive will become effective in all member states from January 1, 2020. EU Approves New Tonnage Tax Schemes The EU has approved under state aid rules the introduction of a tonnage tax scheme in Estonia and the prolongation of a tonnage tax scheme in Cyprus. Otros temas Turkey Extends VAT Exemption For Machinery On December 24, 2019, a law was published in Turkey's official gazette extending a value-added tax exemption for the purchase of machinery and equipment. Otros temas Jordan Signs Up To BEPS MLI Jordan on December 19 signed up to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention). Otros temas OECD Releases New CbC Reporting Guidance The Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13). Otros temas OECD Reports Progress On Improving Tax Ruling Transparency The OECD has provided a progress update on jurisdictions' efforts to comply with the BEPS Action 5 minimum standard, which provides, among other things, for the spontaneous exchange of information on tax rulings between countries. Otros temas Belgium To Expedite VAT Refunds For Start-Ups On December 18, 2019, the Belgian Federal Public Finance Service announced that start-up companies can request accelerated refunds of value-added tax credits from January 1, 2020.