Los impuestos en el mundo. Actualización al 13-Feb-2012

China China Halves Land Use Tax For Large Warehouses China’s State Administration of Taxation has announced that, within a policy of promoting the development of the country’s logistics sector, the urban land use tax has been reduced for large warehouses. China 'Bans' Airlines From EU Carbon Tax Scheme The Chinese government has effectively banned Chinese airlines from participating in the European Union's Emissions Trading Scheme, which was extended on January 1, 2012 to flights using EU airspace. China Reports Surge In Non-Resident Corporate Tax China’s State Administration of Taxation has disclosed that it collected over RMB100bn in corporate tax from non-resident enterprises in 2011, showing strong growth since the new basis for corporate tax was first introduced in March 2009. Canada, China Agree To Update DTA Canada's Prime Minister has welcomed an agreement in principle negotiated with China that would update the two countries' existing Double Tax Agreement with the stated aim of reducing tax barriers and encouraging bilateral economic trade and investment. South Korea Examines FTA With China Following the agreement between South Korea's President Lee Myung-Bak and his Chinese counterpart Hu Jintao during meetings last month, the South Korean government will shortly begin internal consultations on a free trade agreement between the two nations. EU EU 'Core' Presses For FTT French Finance Minister François Baroin has announced that nine European countries have recently addressed a joint letter to the Danish Presidency of the European Union calling for work to be accelerated on European plans for a tax on financial transactions. Switzerland, EU Set For Tax Clash Switzerland’s Federal Council has recently announced the next steps for the continuation of bilateral negotiations with the European Union, including in the contentious area of taxation. US To Cooperate With EU Countries On FATCA The United States Treasury Department and the Internal Revenue Service have issued proposed regulations for the next major phase of implementing the Foreign Account Tax Compliance Act, which also includes a joint statement with France, Germany, Italy, Spain and the United Kingdom on a possible government-to-government framework for information exchange. Japan Japan, US Hold TPP Talks The United States and Japan have recently held a senior-level bilateral consultation on Japan’s interest in participating in the negotiations to extend the Trans-Pacific Partnership. UK UK Extracts Record Tax Revenues From Big Business Contradicting the belief that the UK tax authority, HM Revenue and Customs, has 'gone soft' on big business, recent figures show that record revenues were raised from enquiries into large companies last year. Guernsey Prepared For Change To UK QROPS Rules Guernsey Finance - the promotional agency for the island's financial services industry has confirmed that the Guernsey government will act to protect local providers of QROPS pension arrangements if the UK tax authority, as expected, pushes ahead with changes to its QROPS regime, expected to be introduced from April 6, 2012. FTT Will Hit UK Revenues Even With Opt Out David Cameron's refusal to sign a new European Union deal will not shield the UK from the impact of a financial transaction tax, Ernst and Young has said. Liechtenstein, UK Seal Tax Treaty During a recent working visit to Vaduz by Dave Hartnett, UK Permanent Secretary for Tax, Liechtenstein and the UK initialled a landmark comprehensive bilateral Income Tax Treaty, and extended the unique Liechtenstein Disclosure Facility. UK Unions Attack Banking Bonuses The UK government could raise an additional GBP1.7bn (USD2.7bn) a year in tax revenues by preventing companies from deducting excessive bonuses from income for corporate tax purposes, the UK Trades Union Congress (TUC) has said. HMRC Revamps UK Business Record Checks The UK tax authority HM Revenue and Customs is to take a fresh approach to its business records checks programme in the coming financial year. The move comes following a review of the programme, and the revamped approach will be launched early in the 2012/13 financial year. UK Outlines 2012 Tax Enforcement Plans The UK tax authority, HM Revenue and Customs has outlined that in the coming year it will focus its tax enforcement efforts on taxpayers that fail to make tax returns and those that are liable to pay tax at the highest personal income tax rates, as well as launching targeted campaigns in two specific sectors. US US Ethanol Producers Rail Against Brazilian Taxes The United States Renewable Fuels Association has written to US Trade Representative Ron Kirk requesting government action following a decision by the Brazilian state of Sao Paulo to introduce an ethanol import tax. Financial Sector Concerns Persist Despite US FATCA Relaxations Despite an attempt to reduce the administrative burden imposed on them within the newly-announced draft regulations for implementing the United States Foreign Account Tax Compliance Act, foreign financial institutions remain concerned at the costs they will still have to bear, and at the uncertainties that still remain. US Study Doubts Merits Of Payroll Tax Cuts A paper from the Tax Foundation has disclosed that, if the objective is to increase long-term growth in the United States economy, reducing corporate and individual income taxes would be more effective than an extension to the payroll tax cut. Otros temas Russia Considers Eurobond Tax The Russian government is considering retroactively applying withholding tax on Eurobonds that are issued through special purpose vehicles in low-tax jurisdictions. Otros temas Austrian Court Backs Bank Tax Austria’s constitutional court has recently ruled that the country’s bank tax, which was introduced at the beginning of last year in the wake of the financial crisis, does not violate the constitution. Otros temas Dutch Central Bank Deems FTT 'Unworkable' The Dutch central bank has recently insisted that the introduction of a European financial transaction tax is ‘undesirable’, and warned that it is indeed doubtful whether it will counteract risky market behaviour.