Los impuestos en el mundo. Actualización al 10-Nov-2014

Canada Canada Missing A Trick On Income Splitting, Says Think Tank The introduction of income splitting "does virtually nothing to improve economic incentives or Canada's competitiveness," the Fraser Institute has said. Canada Tables Disability Tax Credit Promoters Restriction Act The Canadian Government has announced its support for a private members bill that would cap the fees that can be charged for helping with the completion of a disability tax credit request. China South Korea, China Holding 'Final' FTA Negotiations It is hoped that the next round of free trade agreement negotiations andndash; the 14th andndash; beginning in Beijing on November 6 between South Korea and China will be the last, and that the full text of the agreement can thereby be concluded before the upcoming Asia-Pacific Economic Cooperation meetings, also in Beijing. EU EU Seeks WTO Mediation In Tax Disputes The European Union has sought the World Trade Organisation's support to resolve trade tax disputes with Brazil and Russia. Luxembourg's Tax Rulings Discussed By New EU Commissioner The European Commission has not yet formed an opinion on two contested tax rulings provided by the Luxembourg Government to multinational companies, and it has yet to formally respond to the recent leak of previous rulings, the new Competition Commissioner has said. UK Labour Calls For Review Of Cameron's Tax Promises The UK Statistics Authority has been asked by the Labour Party to investigate what it says are "highly misleading claims" on tax and spending from UK Prime Minister David Cameron as part of his race for re-election. UK Gov't Seeks To Make Itself Accountable On Taxes More than 24 million taxpayers will receive an annual tax summary from HM Revenue and Customs for the first time by the end of the year. The statement will set out their contribution to the UK Exchequer and how those revenues were spent, in a move aimed at making the tax system more transparent. Accountants Warn Against UK 50 Percent Income Tax Rate High earners in the UK would pay 24 percent more tax than the current global average if the Labour Party succeeds in reintroducing the 50 percent tax rate, according to international accountants UHY Hacker Young. HMRC Issues Tax Return Penalty Warning UK taxpayers who have yet to file their 2013-14 return must do so online, or face a GBP100 (USD160) penalty, HM Revenue and Customs has warned. HMRC Announces Scale Of Business Investigations Two-thirds of the 800 biggest businesses operating in the UK are under inquiry by HM Revenue and Customs, the Department has announced. UK Strict Liability Rules Could 'Catch Innocent Migrants' The Low Incomes Tax Reform Group has voiced concern that proposed new UK "strict liability" rules on offshore evasion are likely to catch low-income migrants who have made a genuine mistake about the tax status of their income. Pub Chain Hits Out At UK VAT System Pub chain J D Wetherspoon has called on the UK's political parties to commit themselves to a "sensible rebalancing" of the tax system and to addressing the disparity between the value-added tax rates imposed on the pub industry and on supermarkets. CIOT Warns Against 'Overzealous' Tax Devolution The Chartered Institute of Taxation has recommended that the UK take a "hybrid" approach to Scottish devolution that allows for the full devolution of certain taxes and the possible assignment of a share of revenue from taxes collected in Scotland. US US Savers Advised To Plan Now To Gain Tax Credit The US Internal Revenue Service has reminded low- and moderate-income workers that they can take steps now to save for retirement and earn a special tax credit in 2014 and in future years. Taxpayers Warned On Obamacare Tax Credits The US Association of Enrolled Agents has recommended that taxpayers urgently review their tax situation and make any necessary adjustments to withholding or estimated tax payments, in response to the Affordable Care Act. IRS Urges Congress To Decide On Tax Extenders US Internal Revenue Service Commissioner John Koskinen has warned that, unless the "lame duck" Congress takes urgent action on the renewal of the more than 50 "tax extenders" that expired at the end of 2013, the start of the next tax filing season could be delayed. Analysis Claims US Medical Device Tax Has Little Effect While one of the most immediate tax measures that the new Republican congressional majority is being urged to take is a repeal of Obamacare's medical device excise tax, an updated United States Congressional Research Service report has indicated that the tax has only a very limited economic impact. Otros temas Think Tank Calls For Canadian CGT Reform The Fraser Institute has said that the Canadian Government could encourage growth without unduly reducing revenues if it reformed the capital gains tax regime. Otros temas Australian Treasury Consults On WHT Regime For Property The Australian Treasury has launched a consultation on the design of a ten percent non-final withholding tax on the disposal by foreign residents of certain "taxable Australian property."