Los impuestos en el mundo. Actualización al 19-Ago-2013

Canada Canada Hopes To Prevent Treaty Shopping The Canadian Government is consulting on possible measures for the prevention of so-called "treaty shopping," as part of a broader initiative to enhance the integrity of the tax system. UK UK Targets 'High Risk' Tax Advisers HM Revenue and Customs has announced a consultation on a new regime for tax advisers who promote "high-risk" tax avoidance schemes, including an extension of Disclosure of Tax Avoidance Schemes rules backed with penalties of up to GBP1m, giving HMRC the power to name high-risk promoters, and placing an obligation on users to amend their tax returns when similar schemes fail. US US Study Examines Education Credit Abolition In one of its case studies to explore the effects of repealing various individual tax expenditures within a possible tax reform structure, the Tax Foundation has found that eliminating the various federal education tax credits would boost both revenue and the United States economy. US Expats Giving Up Passports To Avoid Tax Obligations There was a sixfold increase in the number of American citizens living abroad who gave up their United States passports in the second quarter of this year, compared to the same three months in 2012, as the Administration gets more strident in its search for undeclared foreign assets. US Treasury Releases 2013-14 Tax Guidance Plan The United States Treasury Department and the Internal Revenue Service have released the 2013-2014 Priority Guidance Plan, which focuses their resources on a wide range of guidance items that are considered to be the most important to taxpayers and tax administration. US Charitable Deductions Put To The Test Eliminating the deduction for charitable contributions, and trading the revenue gains for individual income tax rate cuts, would give a boost to the United States economy, according to a case study to explore the effects of repealing various individual tax expenditures within a possible tax reform structure issued by the Tax Foundation. US Study Finds Correlation Between Tax And Timing Of Births The National Bureau of Economic Research has issued a working paper presenting new evidence linking the timing of childbirth around the New Year to gain United States tax benefits. Otros temas India Consults On Safe Harbor Rules The Indian Finance Ministry has launched a consultation on proposed new transfer pricing safe harbor rules.