Los impuestos en el mundo. Actualización al 09-Feb-2015

Canada Canada Records Budget Surplus In November Canada recorded a budget surplus of CAD600m (USD477m) in November 2014, a month after the introduction of "income splitting" at an annual cost of CAD1.6bn. Canada Investigating Chinese Solar Product Dumping The Canadian International Trade Tribunal has determined that there is a reasonable indication of injury to Canada's domestic industry from Chinese solar panels, which it said are being sold at below market prices, known as "dumping," with the Chinese industry potentially propped up by subsidies. China Hong Kong-China Parallel Trading Tackled Hong Kong's Government has expressed its concern about the impact of increased parallel trading activities in certain areas of the city, where there has been an influx of traders who buy stock tax-free in Hong Kong to resell it in Mainland China at a profit. EU EU To Probe Belgian Excess-Profit Rulings On February 3, 2015, the European Commission opened a state aid investigation into Belgium's excess-profit tax rulings regime, with concerns raised that the arrangement may afford an unfair tax advantage to certain multinationals. EU Commissioner Defends Tax Rulings Probes Investigations by the European Commission into the advance tax rulings practices of European Union member states "are not an attempt to harmonize tax policy by the back door," Competition Commissioner Margrethe Vestager has said. UK UK Proposals Target 'Serial Tax Avoiders' The UK Government has released a new consultation document on proposals to introduce new sanctions on "persistent tax avoiders" and strengthen the General Anti-Avoidance Rule. UK SMEs Smothered By Tax Compliance Burden: ATT The UK tax system is costing businesses up to GBP10bn (USD15bn) in hidden costs a year, with small- and medium-sized enterprises bearing the majority of this burden, according to new report from the Association of Accounting Technicians. HMRC Consults Taxpayers On Penalties The UK tax authority, HM Revenue and Customs, is seeking taxpayers' views on potential policy changes to better target the penalties regime. CBI Urges UK Diverted Profits Tax Rethink The Confederation of British Industry has warned the UK Government that significant changes are needed to its proposed diverted profits tax legislation, to ensure that the regime does not capture genuine commercial arrangements. UK Cultural Tax Breaks Secure Record Investment 32 games qualified for the UK's Games Tax Relief during its first six months in operation, according to new figures. Between them, these games have a total expected UK production spend of GBP47m (USD71.4m). US US States Criticize New Internet Sales Tax Proposals The United States National Conference of State Legislatures has expressed its continued "disappointment and frustration" with the House of Representatives Judiciary Committee, and particularly its Chairman Bob Goodlatte, regarding new draft legislation to enable states to levy sales taxes on internet transactions. Senate Democrats List US Tax Reform Principles Senate Finance Committee Ranking Member Ron Wyden set out the Democratic Party's "core principles" for United States tax reform in a letter on January 29 to Finance Committee Chairman Orrin Hatch. Obama's Budget Taxes US Multinationals' Foreign Earnings Announced on February 2, President Barack Obama's 2016 Budget contains a surprise proposal to tax United States' companies previously untaxed foreign profits, together with the expected tax measures designed to appeal to middle-class individuals. IRS Issues Revised Tax Guide For Aliens The Internal Revenue Service has released revised versions of its Tax Guide for Aliens and its Tax Guide for Individuals Receiving Income from the United States Possessions andndash; American Samoa, Puerto Rico, the US Virgin Islands, Guam, and the Northern Mariana Islands. IRS Answers FATCA Query On Self-Certification The US Internal Revenue Service has clarified that a foreign financial institution must obtain a customer's self-certification details when opening a new account, in a new addition to its Frequently Asked Questions on its Foreign Account Tax Compliance Act website.