Los impuestos en el mundo. Actualización al 23-Abr-2012

Canada Canada, Chile Expand FTA Canada and Chile have signed a modernized and expanded free trade agreement, designed to deepen commercial ties between the two countries. China China's Overseas Investment Soars, As Incoming FDI Falls The Ministry of Commerce has disclosed that, at the same time as China's overseas direct investment was rapidly increasing in the first quarter of this year, foreign direct investment into China fell for the fifth month in a row in March. EU EU Tax Issue With Guernsey's Tax Regime Guernsey's zero-ten corporate tax regime has been confirmed as 'harmful' by the European Union's Code of Conduct Group on Business Taxation. The Code Group had previously ruled similarly in relation to the zero-10 regimes of both Jersey and the Isle of Man. UK Guernsey 'Singled Out' In UK QROPS Change Guernsey Finance, the promotional agency for the island's financial services industry, has condemned the UK tax authority's decision to remove almost all Guernsey Qualifying Recognised Overseas Pensions Schemes from its updated list, describing the move as an 'unjust attack on the island'. Swiss Bankers Welcome Tax Deal With Austria The Swiss Bankers Association has recently taken note of the signing of the bilateral tax agreement between Switzerland and Austria, and has welcomed the fact that the Confederation’s strategy for tax conformity, defined over two years ago, has now been substantiated with a third European country following the agreements signed with the UK and with Germany. Charities Fear UK Tax Relief Cap Chief executives of the UK's top charities fear that the planned cap on tax relief will curb donations and have called on the government to scrap the proposals. New UK Non-Dom Scheme Welcomed The UK's new 'non-dom' legislation provides potentially attractive relief, but investors must be aware of the complex rules, lawyers have warned. UK Government In Hot Water Over 'Pasty Tax' The UK government is again on the back foot over its proposed changes to value-added tax rules as the UK's bakers prepare to descend on Downing Street in protest against the so-called 'pasty tax', highlighting the often arbitrary and confusing nature of the classification of certain goods for VAT purposes. Swiss Lawmakers To Examine German, UK Tax Deals The Swiss Federal Council has recently submitted to parliament the bilateral withholding tax agreements with Germany and the UK, together with the Federal Act on International Withholding Tax, designed to implement the new agreements. US Study Sresses Tax Contribution Of US Auto Industry A study from the Center for Automotive Research has highlighted the 'significant' contribution that the auto industry now provides to state and federal tax revenues, as it makes a recovery from the recent economic recession. Obama's Buffett Tax Fails To Pass Through US Senate Despite pressure from President Barack Obama, the Democrat Party-led United States Senate has been unable to advance his proposed ‘Buffett Rule’ tax measure in the face of Republican Party opposition. Antigua Issues Plea To US On E-Gaming Prime Minister of Antigua and Barbuda, Baldwin Spencer, has met with US Trade Representative, Ron Kirk, to discuss Antigua and Barbuda’s internet gaming case against the United States. US Congress Looks At Retirement Account Tax Reform The United States House of Representatives Ways and Means Committee has held a hearing on possible modifications to tax-favoured retirement savings plans, including employer-sponsored defined contribution plans and individual retirement accounts, which might be considered as part of comprehensive tax reform. Otros temas Liechtenstein, Austria Eye Withholding Tax Deal Austria reportedly plans to re-launch talks with Liechtenstein at the end of April, aimed at negotiating a bilateral tax deal between the two countries to resolve the issue of untaxed assets held by Austrian residents in the Principality’s banks. Otros temas German Bank Tax Yields Meagre Rewards Germany’s controversial bank tax is expected to yield meagre revenues this year of just EUR500m (USD655m), well below the government’s original target figure, and below the EUR590m derived from the levy last year, according to recent reports. Otros temas Maltese Developers Cry Foul On Property Tax Valuations The Malta Developers Association has called on the government to rethink the valuation of island property for the purposes of levying the 12% withholding tax on property sales, to take into account the falling price of real estate.