Los impuestos en el mundo. Actualización al 18-Feb-2013

EU Commission Pushes Update To EU Data Protection Regulation The European Commission Vice-President Viviane Reding and Luigi Gambardella, Chairman of the European Telecommunications Network Operators' Association, which represents the leading telecommunications network operators in Europe, called on the European Parliament and Council to ensure that provisions to facilitate a level playing field in the ICT industry remain a key building block of revised European Union Data Protection Regulation. UK UK Tax Tribunal Rules On Loan Notes And Capital Gains A UK tax tribunal has rejected the argument that HMRC was being "hyper-literal" when it refused to allow a company to offset capital gains from the redemption of loan notes against losses relating to another company belonging to the same group. UK Businesses Warned To Be Ready For Real Time Information HM Revenue and Customs is in the process of sending out letters to employers explaining what preparations they need to make for the new Real Time Information system for reporting tax and national insurance deductions from their employees' salaries. US South Africa, US In Talks On FATCA Agreement South Africa’s National Treasury and the South African Revenue Service have announced that they are opening negotiations with the United States to conclude an inter-governmental agreement with respect to the latter’s Foreign Account Tax Compliance Act. Bills To End Corporate Foreign Income Deferral In US Congress Companion bills have been introduced simultaneously in the Senate and House of Representatives that would repeal the rule allowing American corporations to defer paying United States corporate income taxes on their offshore profits until those profits are repatriated. CBO Examines Growth in Means-Tested US Tax Credits In a new report, the Congressional Budget Office points out that the United States Federal Government already devotes roughly one-sixth of its spending to its major means-tested programs and tax credits; and that total spending on those programs will grow faster than inflation over the next decade. Carbon Tax Could Subsidize US Corporate Tax Cut While previous studies have looked at how a United States federal carbon tax might fit into future deficit-reducing tax reforms, a recent paper from the Urban Institute and Urban-Brookings Tax Policy Center looks, instead, into how the revenues from a carbon tax could help finance lower corporate tax rates, extend business tax preferences, or a mixture of both. Still No US Tax Compromise Between Obama And GOP With President Barack Obama yielding no ground on his insistence that further tax increases should form part of a further United States fiscal deficit reduction package, the immediate contrary reaction from Republican leaders indicated that there is still no sign of any compromise that would avoid the spending sequester on March 1. Switzerland, US Sign FATCA Accord Switzerland and the United States have signed a Foreign Account Tax Compliance Act agreement in Bern, which will help Swiss financial institutions by simplifying the implementation of the US tax legislation. American Airlines, US Airways Announce USD11bn Tie-Up AMR Corporation, the parent company of American Airlines, and the US Airways Group have announced that they have completed negotiations towards a USD11bn joint merger of their businesses under the American Airlines brand. Otros temas International Pension Funds To Access Australia's MIT Tax Regime The Australian Government is to amend the income tax law to ensure that overseas pension funds can access the Managed Investment Trust MIT withholding tax regime.