Los impuestos en el mundo. Actualización al 18-Abr-2011

Canada NDP Sets Out Tax Agenda For Canada The New Democratic Party, led by Jack Layton and one of Canada's main federal opposition parties, has laid out its election platform, which includes incentives for small businesses, but also, like those of its rivals, targets the middle class family vote. EU Belgium Falls Foul Of EU Tax Rules Belgium has come under legal scrutiny over six tax provisions the European Commission has deemed to be contrary to European Union laws, referring two such matters to the European Court of Justice, and sending reasoned opinions requesting a response in respect of the remaining four. Gibraltar's Tax Regime Backed By EU Court Advisor Chief Minister Peter Caruana has expressed satisfaction at the Advocate General’s Opinion in the European Union tax case which he said is 'entirely favourable' to Gibraltar’s position both on the issues of regional selectivity and material selectivity. Japan IRS Announces 'Qualified Disaster' Relief For Japan The United States Internal Revenue Service has issued guidance that designates the earthquake and tsunami in Japan in March 2011 as a ‘qualified disaster’ for federal tax purposes. UK UK Inheritance Tax Breaks Criticized A leading law firm has warned that inheritance tax measures included in the recent UK Budget may risk the encouragement of 'a deferral of giving', and fails to take into account other important factors such as lifetime giving. HMRC Alerts Employers On UK PAYE Changes The UK is to see a raft of changes to its Pay As You Earn regime this spring, and HM Revenue and Customs has issued an alert explaining the key alterations affecting annual returns and other forms. UK Public Enlisted To Tackle Red Tape The UK government is to use the internet to engage with the public on the country's regulatory culture, launching a 'Red Tape Challenge' website to gather opinions on the implications of what it regards as unnecessarily burdensome regulations. UK Tax Body Criticises Record Checks Scheme Despite clarification over the nature of its operation, HM Revenue and Customs's enhanced Business Records Checks pilot scheme has drawn criticism from a leading UK tax body, which has warned this gives the impression that the Revenue does not listen to its consultees. UK Could Scrap 50% Tax Rate Within Two Years The UK looks set to see its controversial 50% top rate of personal income tax lowered in 2013, according to fresh speculation fuelled by the acknowledged distaste for the measure within the government. UK Business Leaders Issue Doha Warning Representatives of leading international businesses in the UK have published a letter expressing their concerns about the 'precarious state' of the Doha Round Talks, eliciting a strong response from Business Secretary Vince Cable, who has agreed that 2011 is a 'make or break year'. US Proposal To Deny US Passports To Tax Debtors In a bipartisan statement, the Chairman of the United States Senate Finance Committee, Max Baucus, and senior Committee member Chuck Grassley, said that the idea of prohibiting passport issuance to individuals with outstanding tax debts would require careful study to balance taxpayer privacy concerns and freedom to travel with the desire for increased tax compliance. US Non-Resident Reporting Rule Slammed The Coalition for Tax Competition, which is constituted by fifteen free market and taxpayer advocacy organizations, including the Center for Freedom and Prosperity, has written to the United States Treasury Secretary, Timothy Geithner, to urge the immediate withdrawal of a proposed rule on the reporting to the Internal Revenue Service of interest paid to non-residents by US banks. Study Highlights High US Effective Tax Rates The Business Roundtable, an association of chief executive officers of leading United States companies, has released the findings of a study it commissioned from PricewaterhouseCoopers, which examined the global effective corporate tax rates reported by US and foreign-headquartered companies on their financial statements. Otros temas Canadian Government Launches Election Platform Canada's ousted governmental party, the Conservatives, have unveiled their election platform, which pledges to forge ahead with the recent failed Budget, reiterates the commitment to a low-tax plan, and introduces a raft of new tax breaks for businesses and families.