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

Canada Canada Extends Mining Tax Breaks The Canadian Government has announced a one-year extension to the 15 percent Mineral Exploration Tax Credit for investors in flow-through shares. China China Expands Small Business Tax Break China's State Council has doubled the threshold for small companies to benefit from a lower corporate tax rate to those with taxable income of up to RMB200,000 (USD32,000), effective from January 1, 2015. NZ, China Hold Talks To Upgrade Free Trade Pact New Zealand's Trade Minister, Tim Groser, traveled to China on February 28, 2015, to engage in talks on expanding the nations' free trade agreement. China Centralizes Export Tax Rebates In a notice issued on March 3, China's State Council clarified that the central Government will take over full responsibility for paying export tax rebates, with retrospective effect to January 1, 2015. UK UK Duty Exemption For Microbreweries Challenged The European Commission has formally requested that the UK amend an excise duty scheme that exempts from duty small producers of cider and perry. UK Banking Association Warns Against Tax Hike The British Bankers Association has criticized the announcement from the Liberal Democrat party that it will push for the inclusion of a new supplementary corporation tax charge on banks in the upcoming Budget. Osborne Promotes UK Savings Income Tax Break UK Chancellor George Osborne has launched a new online calculator to help people determine if they can benefit from upcoming savings tax reforms. OTS Reports On UK Employment Status Tax Complexities The UK's Office of Tax Simplification has published a new report on employment status, in which it warns that the tax system is "stuck in an out-of-date mindset." UK FRC Welcomes Success Of Extended Auditor Reports The UK's Financial Reporting Council has reported a positive uptake of new rules that brought about the introduction of extended auditor reports, with many auditors said to have made radical changes that went beyond the requirements. British Industry Calls For Ambitious UK Budget The Confederation of British Industry has called on the UK Government to use its final Budget before the general election to prioritize measures that will create more growth opportunities for medium-sized firms. US IRS Publishes Pass-Through Business Statistics In its Winter 2015 Statistics of Income Bulletin, the Internal Revenue Service has confirmed the importance of pass-through businesses in the United States, with relevance to the ongoing debate on US tax reform. IRS Issues New US Gambling Tax Regulations The US Internal Revenue Service has released proposed regulations on the filing of information returns to report winnings from bingo, keno, and slot machine play, and a draft revenue procedure on an optional safe harbor method to determine a wagering gain or loss from electronically tracked slot machine play. GOP Challenges US Immigrant Tax Credits Internal Revenue Service Commissioner John Koskinen has confirmed that individuals benefiting from President Barack Obama's executive action on immigration will be eligible to claim refundable earned income tax credits. US Senators Plug 'Fairness' In Income Tax Reform During a recent Senate Finance Committee hearing, the Committee's Chairman Orrin Hatch (R andndash; Utah) and its Ranking Member Ron Wyden (D andndash; Oregon) agreed, from their different perspectives, that any US individual income tax reform should be seen to be "fair." Otros temas Czech Republic Steps Up Transfer Pricing Scrutiny The Czech Republic's Specialized Tax Office has confirmed that it has undertaken a nationwide control operation to scrutinize multinationals' related-party transactions to ensure they are being taxed based on arm's length prices. Otros temas Improved Tax Revenues Bolster Canada's Surplus A 4.3 percent increase in tax revenue helped the Canadian Government to deliver a CAD2.4bn (USD1.9bn) surplus in December 2014. Otros temas Kenyan Guide Released On Natural Resources WHT The Kenya Revenue Authority has issued guidelines on the new withholding tax on natural resource income, which became effective on January 1, 2015.