Los impuestos en el mundo. Actualización al 10-Dic-2012

Canada Canada To Amend Tax Rules For Banks Canadian Finance Minister Jim Flaherty has introduced draft legislative proposals to amend the rules concerning the taxation of Canadian-based banks with foreign affiliates. Canada Extends Livestock Producer Tax Deferral With many parts of Canada continuing to suffer drought conditions, the Canadian government has expanded the list of designated areas in which livestock producers can become eligible for tax deferrals. Canada, Japan Conclude First Round of Trade Negotiations Canada and Japan have announced the productive conclusion of a first full round of negotiations toward an economic partnership agreement. China Shanghai Approaches Hong Kong In Competitiveness Rankings According to the annual listings released by the China Institute of City Competitiveness, Hong Kong remains China’s most competitive city, but it is likely to be overtaken by Shanghai in the next few years. EU Price Bill Would Stop EU FTT Enforcement In US Tom Price, Chairman of the Republican Policy Committee, and a member of the House Ways and Means and the Budget Committees, has introduced a bill in the United States House of Representatives opposing the operation of another country’s financial transaction tax on American financial markets. EU Council Closes Malta's Excessive Deficit Procedure The European Council has recently adopted a decision closing the excessive deficit procedure for Malta, since it has reduced its deficit to below 3% of gross domestic product, the European Union’s reference value for government deficits. UK Channel Islands Confirm UK 'FATCA' Talks The Chief Ministers of Jersey and Guernsey have confirmed that negotiations are to proceed between the Crown Dependencies and the United Kingdom towards the negotiation of inter-governmental agreements to facilitate a new era of automatic information exchange between the islands and the United Kingdom, to achieve a similar framework as that envisaged by the United States Foreign Account Tax Compliance Act. UK Lawmakers Slam Aggressive Transfer Pricing Strategies HM Revenue and Customs' response to "aggressive tax planning" by multinational corporations has lacked determination and looks far too lenient, a report by a group of UK lawmakers has concluded. Osborne Asked To Review UK Vehicle Taxation UK Chancellor George Osborne is being encouraged by the Society of Motor Manufacturers and Traders, on behalf of the country’s automotive industry, to revisit vehicle taxation in his Autumn Statement, so as to reinforce the long-term growth and competitiveness of the sector. UK Announces Comprehensive Tax Compliance Plan UK Chancellor George Osborne has announced a number of initiatives designed to crack down on tax avoidance amid mounting criticism of 'aggressive' tax planning by multinational corporations. More Tax Help For Business In UK 'Mini-Budget' George Osborne, Chancellor of the Exchequer in the UK, has delivered an Autumn Statement outlining tax changes for businesses and individuals during 2013 and 2014 and beyond and promising to crack down on tax avoidance. Starbucks Offers To Pay Extra UK Tax Coffee giant Starbucks is to take the unprecedented step of paying around GBP20m in extra tax to the UK after coming under fire for failing to pay any corporation tax in the past three years. UK Legislates For Remote Gambling Overhaul The UK government has published long-anticipated draft legislation which will introduce new licensing requirements on offshore gambling operators and regulate gambling services provided to UK consumers on a point of consumption basis, rather than on the current place of supply basis. Offshore operators will also be expected to contribute to the cost of regulating gambling in the UK by paying more tax. US US 'May Have To Go Over The Cliff,' Says Report In a newspaper article, William Gale from the Brookings Institution has suggested that the only way to get the United States Congress to implement tax reform and longer-term fiscal consolidation may well be "to go over the fiscal cliff." Switzerland, US Initial FATCA Agreement On December 3, 2012 in Washington, D.C., Switzerland and the United States initialed an agreement for the implementation of the Foreign Account Tax Compliance Act. CBO Report Looks At US Pass-Through Income Tax Reform A report from the Congressional Budget Office, on the growth of taxing United States pass-through businesses through the individual income tax code, has examined the effect it has had on federal revenues, and the potential effects on those revenues of various alternative approaches to business tax reform.