Los impuestos en el mundo. Actualización al 28-Ene-2013

Canada Canada, India To Talk Trade Canada and India are to hold the seventh round of negotiations toward a major new trade agreement next month, Canada's International Trade Minister has announced. EU Spain Infringing EU VAT Rules The European Court of Justice has recently ruled that by applying reduced rates of value-added tax beyond what is authorised under the VAT directive, Spain has failed to fulfil its obligations under European Union law. Japan Japan Delays TPP Decision Prime Minister Shinzo Abe has decided to defer any decision on whether Japan will continue with an application to join the negotiations on an extended Trans-Pacific Partnership, presently being led by the United States. UK UK Court Rejects Medical Research Tax Avoidance Scheme A tax tribunal in the UK has rejected claims by a partnership that HM Revenue and Customs argued was a tax avoidance scheme designed to abuse rules set up to encourage medical research. UK Zero-Rate VAT On Print And E-Publications Under Threat A member of the VAT Practitioners Group has warned that Britain's zero-rate value-added tax on books, newspapers, and magazines may be at threat following a European Commission consultation on reduced VAT rates, and that the European Union needs a precise and narrow definition of an "e-book." More Businesses Being Wound Up By HMRC The number of UK companies which HM Revenue and Customs sought to have wound up due to failure to pay tax increased by more than half in 2011-12 over the year previous. UK Supreme Court Blocks Tax Advisers' Legal Privilege In delivering its judgment in the case of Prudential plc v Special Commissioner of Income Tax, the United Kingdom’s Supreme Court has decided that legal professional privilege should not be extended to clients of non-legally qualified tax advisers, but that the matter should be looked at by Parliament. Cameron Attacks Tax Avoidance At Davos Britain's Prime Minister has taken aim at tax avoidance, using a speech at the World Economic Forum in Davos to attack the way "some companies navigate their way around legitimate tax systems" and explaining that the UK has committed hundreds of millions to cracking down on avoidance. Lords Hear Arguments On Wider UK GAAR Giving evidence to a committee of peers, accountant and Tax Research UK founder Richard Murphy has put forward the argument for a wider-ranging General Anti-Avoidance Rule that would include a clearance system for companies wishing to use tax planning schemes, and which would be backed by penalties of up to 100%. US CEOs Look To Bolster US Social Security System Business Roundtable, the association of chief executive officers of leading United States companies, has released a detailed plan to ensure the solvency of the Social Security program for the next 75 years, which they believe must be part of any comprehensive economic growth and deficit-reduction strategy. Republicans Propose US Financial Products Tax Reform The United States House of Representatives Ways and Means Committee Chairman Dave Camp has released a tax reform discussion draft for financial products, which outlines changes to tax rules designed to provide greater simplicity and uniformity, as part of the Committee's broader effort on comprehensive tax reform. Otros temas Austria To Wait For Revenues From Swiss Tax Deal Austria will have to wait for around six months before revenues start to flow from the bilateral withholding tax deal concluded with Switzerland, as Austrians have until the end of May to decide whether to settle the withholding tax due on capital or report their investments via a voluntary tax declaration. Otros temas Liechtenstein, Austria Conclude Tax Treaty Talks Liechtenstein and Austria have recently concluded negotiations on a bilateral withholding tax accord as well as on a revision of the existing double taxation agreement between the between the two countries.