Los impuestos en el mundo. Actualización al 22-Dic-2014

Canada Canada Will Still Record Surplus, Harper Says A global drop in oil prices will not stop the Government from balancing the budget in 2015, Canadian Prime Minister Stephen Harper has said. China Talks To Expand Global IT Trade Pact Fail Despite last month's understanding between the United States and China that had led to the reopening of talks in Geneva on December 4, negotiations broke up on December 12 without the hoped-for successful conclusion of an expanded Information Technology Agreement. China Hikes Fuel Taxes, Cuts Retail Prices While China's Ministry of Finance and State Administration of Taxation decided to increase consumption tax rates on fuel products with effect from December 13, the National Development and Reform Commission had already announced reduced gasoline and diesel retail prices. China To Establish Three More Free Trade Zones On December 12, a State Council executive meeting chaired by China's Premier Li Keqiang announced that three more free trade zones, on the lines of that already established in Shanghai in September last year, will be established in the city of Tianjin and the provinces of Guangdong and Fujian. US Confirms Duties On Chinese Solar Product Imports On December 16, the United States Department of Commerce announced affirmative final determinations in its anti-dumping duty and anti-subsidy countervailing duty investigations into certain imports of solar products from China and Taiwan. EU Commission To Probe All EU Advance Tax Rulings The European Commission has announced that its ongoing inquiry into advance tax rulings will be expanded to cover all European Union member states. Luxembourg To Be Compensated For EU VAT Change Luxembourg has reportedly secured compensation worth USD1.375bn from European Union states in return for its support for EU value-added tax rule changes concerning broadcasting, telecommunications, and electronic services from next year. Apple App Store Impacted By EU VAT Change Tech giant Apple has sent a notification to developers concerning the change to EU value-added tax (VAT) place of supply rules for broadcasting, telecommunication, and electronic services from January 1. Japan Japan Finalizes Plans For Corporate Tax Rate Cut Following his Government's significant parliamentary majority after the recent election in Japan, Prime Minister Shinzo Abe's Government is now to finalize its tax reform plans, including a corporate tax rate cut, by the end of this year. UK HMRC Aggressively Pursuing VAT From Small Firms The UK tax authority, HM Revenue and Customs, collected a record GBP3.9bn (USD6.1bn) in extra value-added tax from compliance investigations into small businesses in the last year, up ten percent on the GBP3.6bn brought in during the previous year, according to accountancy firm UHY Hacker Young. US Business Attacks Proposed UK Diverted Profits Tax The United States Council for International Business has warned that the United Kingdom's proposal to impose a new tax on so-called "diverted profits" would, if implemented, have a major impact on US-based multinational companies. UK Diverted Profits Tax 'Interesting' But Renegade: OECD In what was the Organisation for Economic Cooperation and Development's first response to the UK's plans, Pascal Saint Amans, the Director of the Center for Tax Policy and Administration at the OECD, said its plans for a diverted profits tax are interesting but should only be undertaken at a multilateral level. UK Gov't Paper Released On English Tax Powers The UK Government has published a Command Paper on the implications of tax devolution for England, as part of a review of tax policy-setting powers for the territories of the UK. US Camp, Hatch Carry Forward US Tax Reform Debate On December 11, the outgoing Ways and Means Committee Chairman Dave Camp officially introduced his draft comprehensive tax reform legislation into the House of Representatives, while Orrin Hatch, Ranking Member of the Senate Finance Committee (and expected to be its next Chairman), published an in-depth analysis, entitled "Comprehensive Tax Reform for 2015 and Beyond." IRS Issues Updated US Expatriate Tax Guide The Internal Revenue Service has released the 2014 update to Publication 54, the guide for use in preparing 2014 tax returns that outlines the special rules for United States citizens and resident aliens who work abroad or who have income earned in foreign countries. US VAT Proposal Floated In The Senate Ben Cardin, a member of the Senate Finance Committee, has introduced the Progressive Consumption Tax Act, which would introduce a tax of ten percent on the purchase of goods and services, while using the new revenue to cut individual and corporate tax rates. Hatch Outlines His Comprehensive Tax Reform Principles Orrin Hatch, Ranking Member of the Senate Finance Committee and its incoming Chairman, made a speech in the Senate on December 16, during which he listed seven principles he said are needed to guide future comprehensive US tax reform. US Wind Tax Credit Extension Gives 'Brief Opportunity' While the United States wind energy industry sector has welcomed the inclusion of the production tax credit within the recent one-year renewal of the package of tax extenders, it has been pointed out that it only provides a very short period for projects to be started.