Los impuestos en el mundo. Actualización al 25-Abr-2011

China China Tightens Transfer Pricing Audits The Chinese State Administration of Taxation is further strengthening its audit of transfer pricing methods, after a rise in revenues generated from such action over the past two years. EU Sky Defeats HMRC In EU Customs Case The European Court of Justice has ruled in favour of British Sky Broadcasting in relation to the treatment of its ‘Sky+ box’ for customs purposes. EU Preferential Trade Regime To Be Improved The European Union has launched a process which it believes will allow for the easier operation of preferential trade between itself, the Southern Mediterranean and the Western Balkans, by overcoming many of the current difficulties caused by the management of a large variety of bilateral agreements. Jersey Preparing Flexible AIFM Regime Following confirmation of the Alternative Investment Fund Manager Directive at the end of 2010, Jersey has announced that it is working to deliver a range of flexible options, including a fully AIFMD-compliant regime and to retain existing complementary regimes for asset managers that have no wish to access EU institutional capital under an AIFMD passport. Japan Japan Considers Sales Tax Increase The Japanese government is considering an increase in the rate of consumption tax from 5% to 8% for a fixed period of three years, to provide finance for reconstruction following the earthquake and tsunami in northeast Japan on March 11. Japan Introduces First Reconstruction Budget The Japanese government has announced its first supplementary 2011 budget through which it plans to take care of the country’s initial reconstruction and rehabilitation efforts after last month’s earthquake and tsunami. UK UK Details VAT Changes The UK's revenue agency, HM Revenue and Customs, has outlined details of the key changes to the value-added tax system brought in by the recent Budget. They include an increase in the taxable turnover threshold, an alteration in fuel scale charges, and compulsory online registration. UK Accountants Support Standards Convergence A new survey shows an overwhelming majority of UK accountants favour the convergence of the Generally Accepted Accounting Practice with International Financial Reporting Standards. North Sea Oil Tax Slammed By Chevron Boss The UK government's surprise decision to hike an oil and gas production tax could have 'unintended consequences' in terms of where the industry invests, according to the head of Chevron. Isle Of Man Seeks Increase In International Business The Isle of Man Department of Economic Development on April 18 announced the appointment of Michael Charlton as Director of International Business Development in a bid to strengthen its commitment to attracting new UK and international business to the island. UBM Considering Return To UK United Business Media could relocate back to the UK in the coming months, its chief financial officer has hinted. UK Will Not Provide Pension Early Access Responding to its call for evidence on early access to pension savings, the UK government has announced that such access ought not to be considered at the present time. Brits Waste Billions In Unnecessary Tax Payments With total UK tax wastage expected to come in at GBP13.5bn in 2011, a new report has shown that poor inheritance tax planning will contribute nearly GBP1.3bn to this figure, an amount that is only likely to increase in future years. US US House Passes GOP Budget As expected, given their majority, the Republicans in the United States House of Representatives have passed their 2012 budget proposals, which had been announced by Paul Ryan, the House’s Budget Committee Chairman earlier in the month. Bahamas Urged To Amend US Tax Agreement A report by the Organization for Economic Co-operation and Development has recommended that the Bahamas amend its tax information exchange treaty with the US to ensure greater power to access requested information. Otros temas IBM Loses Australian Transfer Pricing Case IBM has lost a AUD55m federal court case against the Australian Tax Office, a decision which could have major ramifications for other technology companies operating in Australia.