Los impuestos en el mundo. Actualización al 30-Jun-2014

Canada OECD Calls For Canada To Consider Carbon Tax On June 11, 2014, the Organization for Economic Cooperation and Development's Secretary General, Angel Gurría, presented the latest economic survey of Canada, which recommends certain tax-based reforms to address the environmental costs of resource extraction and improve fiscal sustainability. Canada Ready To Implement 2014 Budget Measures Canada's Finance Minister, Joe Oliver, has welcomed the receipt of Royal Assent for legislation to implement core elements of the 2014 Budget, including a series of tax credit reforms. China Australia Seeks To Wrap Up Chinese FTA Talks Australia's Treasurer and Trade Minister are in China this week, where they will push for the conclusion of a long-delayed free trade agreement. China Announces Film Sector Tax Breaks The Chinese Ministry of Finance has announced a package of supportive tax measures for domestic film-makers and distributors. EU EU Set For Tariff Liberalizing Agreements With Eastern Partners The European Union is set to ink new Association Agreements with Georgia, Moldova and Ukraine that will eventually eliminate tariff barriers to trade. Switzerland To Recognize EU Tax Code Of Conduct EU Commissioner Algirdas Šemeta said on June 20, 2014, that, following two years of discussions on business taxation with Switzerland, he is satisfied that changes will be made to the Swiss regime that will eliminate "harmful" tax arrangements. EU Rejects Russian Anti-Dumping Duty Challenge The European Union rejected on June 18, 2014, a request by Russia for the establishment of a World Trade Organization dispute settlement panel to examine the EU's anti-dumping measures on imports from Russia. Japan Japan Plans Sub-30 Percent Corporate Tax Rate Japan's corporate tax rate will drop below 30 percent over the next few years under plans announced by Prime Minister Shinzo Abe on June 24, 2014. UK UK Consults On Taxation Of Employee Benefits The UK Government is to act on the findings of a review by the Office for Tax Simplification and overhaul the taxation of employee benefits in kind and similar expenses. UK Tax System Stymieing Mid-Sized Firms The UK tax system is acting as a brake on growth for medium-sized businesses, according to a new report from the Confederation of British Industry (CBI) and Grant Thornton. UK PAYE Errors Rise, Despite New RTI System 3.5m Brits paid too little tax through the pay-as-you-earn system in 2013-14, according to figures from HM Revenue and Customs. UK To Repay VAT To Sports Clubs Following ECJ Win The UK tax authority, HM Revenue and Customs, is planning value-added tax law amendments following the judgment of the European Court of Justice in in December 2013, and has set out how it will refund VAT levied in error. Guidance On HMRC's Advance Payment Powers The Chartered Institute of Taxation and the Association of Taxation Technicians have collaborated to produce a guidance note on new rules in the Finance (No. 2) Bill 2014 that will enable the UK tax authority, HM Revenue and Customs, to demand upfront payment of disputed tax in certain cases, principally involving tax avoidance or deferral. US US Has Relatively Favorable Income Tax Policies In a comparison of labor tax burdens in Organization for Economic Co-operation and Development countries, the Tax Foundation found that, while workers in the United States ended up paying, on average, 31.3 percent of their income in taxes in 2013, this was only the 26th highest among members, and below the 34-country average of 35.8 percent.