Los impuestos en el mundo. Actualización al 17-Feb-2014

Canada Canadian Fund Institute Commends Gov't For FATCA Exemptions The Investment Funds Institute of Canada (IFIC) released a statement on February 5, 2014 commending the federal government for the exemptions and relief it has secured on behalf of Canadian investors through the Intergovernmental Agreement (IGA) that it has negotiated with the United States government to implement the Foreign Account Tax Compliance Act (FATCA). CRA Consults On Registration of Tax Preparers Program The Canada Revenue Agency is consulting on plans to cut the red tape burden for tax preparers and their business clients. Canada Scraps Immigrant Investor Program Canada is scrapping its Immigrant Investor and Entrepreneur Programs, and will instead introduce a pilot Immigrant Investor Venture Capital Fund project that the Government says will require "a real and significant investment in the Canadian economy." EU EU Court Rules On Hungary Retail Tax The European Court of Justice has ruled that Hungary's retail tax, which imposes a rate based on "consolidated turnover," is disadvantageous to companies that are part of a group of "linked" businesses and discriminatory if it in practice applies mostly to companies registered in another member state. Šemeta Speaks On Tax Fairness At an EU Competition Forum this week, Algirdas Šemeta, Commissioner responsible for Taxation and Customs Union, Statistics, Audit and Anti-fraud, EU Tax policy and Competition policy, spoke in favor of "fair tax competition." EU Seeks To Resume Talks On DCFTA With Egypt Despite the ongoing political unrest, the European Union remains eager to re-launch talks with Egypt on concluding a Deep and Comprehensive Free Trade Agreement. UK Ireland, UK To Introduce Marker For Rebated Fuels Ireland and the UK are to introduce a new marker for rebated fuels, and will consult with the oil industry on how to implement the changes. US CIBC Aids US Taxpayers With Canadian Fund Investments In a press release, CIBC Asset Management Inc. has announced that it will make reporting information available that will help American tax filers who own Canadian mutual funds to receive more favorable United States tax treatment. US Expatriations Reach Record Levels In 2013 According to Treasury Department statistics published in the Federal Register, a record number of 2,999 United States taxpayers gave up their passports or their green cards in 2013, more than twice the level seen in 2012, and even greater than the previous record level of 1,781 set in 2011. Tax Break For Proposed US Infrastructure Fund Questioned The Economic Policy Institute has issued a policy memorandum which questions the tax break for the United States multinational companies who would be expected to invest in the USD50bn fund, which would be set up by the proposed bipartisan Partnership to Build America Act, and which could be leveraged into USD750bn of finance for infrastructure projects. Argument For Reduction In High US Capital Gains Taxes A study from the Tax Foundation has looked at the comparatively high state and federal capital gains tax rates in the United States, and has suggested that lowering those rates would increase investment and, consequently, lead to more economic growth. Top US House Democrat Joins In TPA Bill Rejection Following the recent negative comments by Senate Majority Leader Harry Reid and Ron Wyden, the new Chairman of the Senate Finance Committee, another senior member of United States President Barack Obama's party, the House of Representatives Minority Leader Nancy Pelosi has also spoken out against the current bill before Congress for Trade Promotion Authority renewal. Otros temas PwC's Observations On OECD Transfer Pricing Documentation Draft On January 31, 2014, PwC issued its observations on the OECD's latest Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting. Otros temas Think Tank Unveils Alternative Canadian Budget The richest five percent of families would face higher taxes under the alternative federal budget proposed by the Canadian Center for Policy Alternatives. Otros temas Indian Tax Tribunal To Hear Vodafone Case India's Income Tax Appellate Tribunal has been instructed to hear Vodafone's INR37bn transfer pricing case without delay. Otros temas Malta Reiterates Opposition To EC's FTT Proposal Maltese MEP candidates reiterated their concerns about the European Commission proposal to introduce a Financial Transaction Tax and a Common Consolidated Corporate Tax Base. Otros temas Austria Rules Out End To Bank Tax Following the latest round of talks aimed at resolving the Hypo Alpe Adria bank crisis, Austrian Financial State Secretary Steßl made clear that banks in Austria will continue to make a contribution to overcoming the costs of the financial crisis, via the bank levy, despite their insistence that the levy be removed in exchange for a "bad bank" deal.