Los impuestos en el mundo. Actualización al 26-Dic-2011

Canada US, Canada, Mexico Reaffirm Antitrust Cooperation The heads of the antitrust agencies of the United States, Canada and Mexico met recently in Mexico to reaffirm their commitment to effective enforcement cooperation. Switzerland, Canada DTA Amendments In Force Switzerland’s Federal Department of Finance has announced that the Protocol of Amendment of October 22, 2010, to the double taxation agreement between Switzerland and Canada has now entered into force. China China Changes Vehicle Taxes From January 1 China’s State Administration of Taxation has disclosed that a new tax, the Vehicle and Vessel Tax, will introduce changes to the automotive sector by encouraging energy conservation and environmental protection through the increased use of vehicles with low emissions or those utilising green energy resources. HKMA Welcomes First RMB Bond Issue By Chinese Bank The Hong Kong Monetary Authority has welcomed the announcement by the China Development Bank of its forthcoming issuance of renminbi bonds in Hong Kong through the bond tendering platform of HKMA’s Central Moneymarkets Unit. EU EU Tackles Cross-Border IHT Issues The European Commission has recently adopted a comprehensive package on inheritance taxation, proposing measures designed to address the issue of cross-border inheritance tax problems, notably double or multiple taxation and discrimination. EU Praises Portuguese Fiscal Policy The European Commission has delivered a report on progress made by the Portuguese government in its efforts to bring the nation's fiscal house into order. UK UK Coalition At Odds Over Marriage Tax Breaks Tax plans have again exposed a rift in the UK's coalition government, with the Deputy Prime Minister Nick Clegg arguing that tax breaks will not make 'much difference' in encouraging marriage in the country. Channel Islands To Challenge UK Tax Decision The governments of Jersey and Guernsey have announced they intend to launch legal challenges to the United Kingdom's decision to exclude the Channel Islands from value-added tax exemptions on low-value goods, under Low Value Consignment Relief. HMRC Accused Of Letting Big Firms Off The Hook The UK tax authority, HM Revenue and Customs, has been accused in a report published by the parliamentary Public Accounts Committee of being too lenient on large companies with outstanding tax liabilities. UK Issues Warning On Olympics Labour Taxes Employers taking on more staff ahead of the London Olympics must carry out checks to ensure their labour suppliers are paying the correct taxes, HM Revenue and Customs has said. Higher Tax Receipts Help UK Finances The UK's November tax receipts were up GBP2.6bn on last year, helping to drive down public sector borrowing for the month. UK, Liechtenstein Agree Changes To LDF Changes to the existing tax deal between the UK and Liechtenstein are set to make the agreement more transparent and easier to use, HM Revenue and Customs has said. US US Tax Cut Fight Goes Down To The Wire The fight to extend a temporary payroll tax cut for US workers has gone down to the wire after House Republicans refused to accept a compromise deal approved overwhelmingly by the Senate. US 'Near To Deal' With Swiss Banks Eleven Swiss banks are reportedly being offered a deal by the United States government, under which they would not be prosecuted if they were to disclose full details of their offshore business with US taxpayers. Otros temas Canadian Corporate Tax Filing Rules Amended Canada's corporate partnership tax deferral rules are to be amended to extend the time available to companies to file an alignment election. Otros temas Canadian Budget Measures Enacted Canadian Finance Minister Jim Flaherty has announced that several tax measures announced as part of the 2011 Budget in June have received Royal Assent. Otros temas Taiwan Adjusts Non-Resident Withholding Tax Threshold Following an increase in the minimum wage in Taiwan, the monthly salary threshold of the 6% withholding tax rate for non-residents in the country will be increased to TWD28,170 from January 1, 2012.