Los impuestos en el mundo. Actualización al 03-Mar-2014

Canada Canada Releases Draft Bank Tax Legislation The Canadian Finance Department has published draft legislative proposals that modify its initial plans for the taxation of Canadian banks with foreign affiliates. EU Law Society Says FTT Must Respect EU Laws Any legislation providing for the introduction of a financial transaction tax must respect European Union treaties and the decision of a majority of member countries not to participate, according to the Law Society. EU Parliament Backs Standard VAT Return Algirdas Šemeta, EU Commissioner for Taxation, has welcomed the European Parliament's strong support, expressed on February 26, 2014, for a Standard VAT Return. Irish Opposition Questions EU On Corporate Tax Probe Ireland's Fianna Fáil party has expressed its concern over the "seemingly snail's pace" progress being made by the European Commission in its preliminary probe of the country's corporate tax regime. UK DVLA Explains Vehicle Tax Changes The UK Government has provided an update on its planned abolition of the vehicle tax disc. US US Analyzes Offshore Bank Disclosures In response to a request from the United States Senate Permanent Subcommittee on Investigations, the Government Accountability Office has released a report on the origin of offshore account holders who participated in the Internal Revenue Service's 2009 Offshore Voluntary Disclosure Program (OVDP). FATCA Framework Finalized, US Treasury Says The United States Department of the Treasury and the Internal Revenue Service have released what they have called "the last substantial package of regulations necessary to implement the Foreign Account Tax Compliance Act." Camp Issues US Tax Reform Discussion Draft House of Representatives Ways and Means Committee Chairman Dave Camp has issued his long-awaited United States comprehensive income tax reform discussion draft, which proposes to reduce maximum tax rates and simplify the tax code over 182 pages of a section-by-section "summary" Otros temas Flaherty Hints At Canadian Tax Cuts In 2015 Jim Flaherty has said that his "number one priority" is reducing the taxes faced by Canadian families. Otros temas Paris Court Upholds CGT Ruling For Swiss Resident The Paris Court of Appeal has upheld a 2012 decision by the Administrative Court to reduce the rate of withholding tax imposed on the capital gains derived from the sale of shares in a French civil property-holding company realized by a Swiss resident in 2009. Otros temas Iceland Introduces Transfer Pricing Framework Iceland has recently enacted its own transfer pricing legislation, which became effective from January 1, 2014. Prior to that date, there were no specific transfer pricing provisions in Icelandic law. Otros temas El Salvador Unveils New Transfer Pricing Return El Salvador's tax authority has published a new Form 982 for transfer pricing returns. The form can be downloaded from the tax authority's website. Otros temas Multilateral Tax Convention Enters Into Force In NZ The multilateral Convention on Mutual Administrative Assistance in Tax Matters will become effective for New Zealand from March 1.