Los impuestos en el mundo. Actualización al 16-Feb-2015

Canada Canada Challenging Chinese Anti-Dumping Duties The Canadian Government has asked the World Trade Organization to establish a panel on China's decision to impose anti-dumping measures on Canadian dissolving pulp, a manufacturing material. China New Zealand, China Seek To Build On Free Trade Deal The customs authorities of New Zealand and China are a step closer to establishing a system to enhance trade facilitation under the New Zealandandndash;China Free Trade Agreement, the New Zealand Government said. EU EU Investigating Denmark's Former 'Fat Tax' The Danish tax authority has confirmed that the European Commission has launched a state aid investigation into the now-repealed Danish "fat tax." EU Court Adviser Backs Germany's Nuclear Fuel Tax Germany's nuclear fuel tax is unlikely to be found to contravene EU law, despite courts in Germany having ruled against the tax, European Court of Justice Advocate General Maciej Szpunar has opined. ECJ Rules Against Commission On Irish Travel Tax While agreeing that Ireland's air travel tax conferred an unfair advantage on certain undertakings in breach of EU state aid rules, the European Court of Justice has challenged calculations from the European Commission on the tax benefit that should be recovered from certain airlines. Bwin.Party Faces Higher VAT Rates After EU Reform Bwin.Party, the world's largest publicly traded online gambling firm, has confirmed forecasts that its value-added tax burden for its European operations will increase by EUR15m (USD17m) as a result of EU changes to value-added tax place of supply rules that entered into force from January 1, 2015. UK UK PAC's Tax Planning Proposals 'Misguided' International law firm Pinsent Masons has criticized the UK Public Accounts Committee's suggestion that the Government should introduce a code of conduct for all tax advisers. UK Liberals Outline Election Tax Plans The Liberal Democrats have pledged to increase taxes on the wealthy and ensure that big businesses pay their "fair share" if they again form part of the UK Government after the May 7 general election. UK Brief Issued On Tonnage Tax Eligibility For New Ships The UK tax authority, HM Revenue and Customs, recently released a new Brief informing shipping companies that they must carry out a "flagging test" to determine the eligibility of their vessels to tonnage tax, as this fiscal year is not an "excepted year." UK Workers Missing Out On Pension Tax Breaks Nearly a quarter of all higher rate UK taxpayers could be collectively missing out on over GBP1bn (USD1.5bn) in tax relief each year because they do not contribute to a pension, according to new research from financial services company Prudential. Wales Consults On SDLT Devolution The Welsh Government has launched a consultation on plans for a Land Transaction Tax, which will replace UK Stamp Duty Land Tax in Wales from April 2018. HMRC Launches Online Tax Summaries More than 8m UK taxpayers who filed their 2013-14 tax returns electronically can now access their online tax summaries, HM Revenue and Customs has said. UK Labour 'Off The Mark' On Hedge Fund Tax Claims The Alternative Investment Management Association has said that the UK hedge fund industry's tax contribution to the UK Exchequer has never been greater. UK Treasury Committee Concerned About DPT The UK Treasury Committee has said that the draft legislation on the diverted profits tax is unwieldy and stressed that the Government's unilateral policy response should not destabilize international tax reform efforts. US US Bills Propose Lower Rates On Repatriated Income There have been differing congressional proposals recently for a one-time preferential corporate tax rate to be imposed on the USD2 trillion in untaxed foreign income that United States companies have accumulated overseas. Schism Remains On Comprehensive US Tax Reform While disagreeing on the structure of reform, Senate Finance Committee Chairman Orrin Hatch and its Ranking Member Ron Wyden have both reiterated that future United States tax reform should be comprehensive, involving both corporate and individual tax codes. US Accountants Call For DTA Approvals In a recent letter to the Committee on Foreign Relations, the American Institute of Certified Public Accountants requested that the US Senate urgently approve all pending bilateral double taxation agreements and protocols. US Social Security Agency Slammed On EITC Fraud Inaction Senior lawmakers from the House of Representatives have called on the United States Social Security Administration to work with the Internal Revenue Service to correct lapses in information sharing that could have mitigated illegitimate Earned Income Tax Credit payments owing to false income declarations. Fears Of Possible US Passport Revocation For Tax Debts American Citizens Abroad has warned that a proposal to permit the revocation of United States passports from citizens alleged to have unpaid tax debts could be introduced into congressional legislation. Study Reviews US Tax Support For Start-Ups Tax incentives for start-ups and innovative small businesses are diminished by higher tax rates on equity as against debt, and these businesses' inability to fully benefit from tax deductions and credits, says a new study. Another Record Year For US Expatriations According to Treasury Department statistics published in the Federal Register, a record 3,415 US taxpayers gave up their passports or their green cards in 2014 andndash; 14 percent more than the previous record of 2,999 in 2013. US Bill To Increase Cap On Dependent Care Savings The bipartisan Family Care Savings Act, which would raise the cap on dependent care flexible spending accounts from USD5,000 to USD10,000 and index the cap amount to inflation, has been introduced into the United States House of Representatives. US House Pressures IRS On Civil Asset Forfeitures The House Committee on Ways and Means' Subcommittee on Oversight held a hearing on February 11 on the use by the Internal Revenue Service of civil forfeiture laws to seize the assets of small businesses. Answers Demanded On Obamacare Credit Contingency Plan On February 9, the Republican members of the Senate Finance Committee sent a letter to the US Administration seeking an answer on whether a contingency plan has been agreed in the event that the US Supreme Court outlaws Affordable Care Act premium tax credits for federal health insurance exchanges. Otros temas Simpler, Lower Tax Rates Would Boost Canada: Study A uniform Canadian corporate tax rate would encourage capital investment and attract profitable corporations to the country, while not imposing a significant revenue cost on the federal or provincial governments, a new report from the University of Calgary says.