Los impuestos en el mundo. Actualización al 16-Dic-2013

EU EU Advances Trade Relationships With Georgia and Moldova Deals initialled last week by the European Union with Georgia and Moldova will establish Deep and Comprehensive Free Trade Areas. EU To Sign WHO Protocol On Illicit Tobacco Trade The European Union is to sign the World Health Organization's Protocol against the illicit trade in tobacco products in a bid to recoup some of the EUR10bn lost each year to such activity. UK UK Government Outlines Plan To Tackle "False Self-Employment" The British Government has published a consultation document which outlines plans to crack down on the use of employment intermediaries by employers to avoid paying tax by disguising the employment status of their workers. UK Relief For Employee Ownership Structures Welcomed The Chartered Institute of Taxation has welcomed the UK Government's decision to provide capital gains tax relief to owners of limited liability companies who transfer a controlling interest in a trading company to an employee-owned structure. US US Accountants' Concern At Any Cash Accounting Limitation In a letter to the United States Senate Finance Committee, the American Institute of Certified Public Accountants has expressed its opposition to any limits on the cash method of accounting, as is proposed in the tax reform discussion draft on cost recovery and accounting released recently by its Chairman Max Baucus. IRS Issues Updated Tax Guide for US Expatriates The Internal Revenue Service has released the 2013 update to Publication 54, the guide that discusses the special tax rules for United States citizens and resident aliens who work abroad or who have income earned in foreign countries. US Study Looks At Possible Sales Tax Deduction Expiration The Pew Charitable Trusts has issued a paper that maps the United States sales tax deduction claimed across states, and shows the effect on taxpayers if the deduction for state and local sales taxes is not renewed at the end of 2013. US Aviation Industry Attacks TSA Tax Hike US aviation industry bodies have condemned the US Government's decision to raise the 9/11 Aviation Security Fee, from USD2.50 per passenger to USD5.60 from next year, in a Budget deal endorsed by the chairpersons of the US's bicameral legislature, Paul Ryan and Patty Murray, on December 10, 2013. Wealthy US Households Pay Over 100 Percent Of Income Tax In its recent report on the Distribution of Household Income and Federal Taxes, 2010, the Congressional Budget Office pointed out that, because average tax rates rise with income, the share of taxes paid by higher-income households in the United States significantly exceeded their share of before-tax income. CBPP: US 'Tax Extenders' Extension Should Be Funded With pressure growing on the United States Congress to agree to the annual renewal of the group of federal tax provisions requiring frequent annual renewal (the "tax extenders"), the Center on Budget and Policy Priorities has advised that, given current fiscal deficits, policymakers should make a firm commitment to provide funding for any extension of these provisions. Otros temas EU's FTT Plans Deeply Flawed, Lords Say The European Commission's plans for a financial transaction tax are "divisive" and would be "detrimental to the UK's interest," a group of lawmakers has alleged. Otros temas Canadians Urged To Use Charitable Tax Breaks The Canadian Revenue Agency has been promoting its tax breaks in an effort to increase charitable giving during the "holiday season."