Los impuestos en el mundo. Actualización al 12-Oct-2015

China TPP Seen As Move To Wider Asia-Pacific Trade Treaty Both Japan and China have pointed out that the successful completion, on October 5, of negotiations on the Trans-Pacific Partnership should spur on talks for a wider Asia-Pacific trade treaty. EU Tax Proposals In EU's Capital Markets Union Plan The European Commission has recently released an Action Plan that is aimed at boosting business funding and investment financing for EU firms, including through removing cross-border tax barriers, addressing the debt/equity bias, and reviewing tax incentives. EU Ministers Reach Deal On Tax Rulings Info Exchange On October 6, 2015, European Union economic and finance ministers reached a unanimous agreement on the automatic exchange of information on cross-border tax rulings. EU Ratifies WTO's Trade Facilitation Pact The World Trade Organization has welcomed the news that the European Union has ratified the Trade Facilitation Agreement, saying that the move has given a big boost to efforts aimed at bringing the Agreement into force. EU Consultation Launched On Revised CCCTB Proposal The European Commission has begun a public consultation on the proposed re-launch of its Common Consolidated Corporate Tax Base project. Japan Japan Introduces 'My Number' Tax IDs The Japanese law establishing the "My Number" tax and social security identity system went into effect on October 5. UK FRC Consults On Changes To UK Audit Rules The UK's Financial Reporting Council has published a consultation on proposed revisions to Ethical and Auditing Standards, the UK Corporate Governance Code, and the Guidance on Audit Committees. UK Companies Hail Business Rates 'Revolution' UK Chancellor George Osborne has announced that, by 2020, local authorities in England will be able to retain all of the money raised under the business rates (property tax) system. Plans To Cut UK Workers' Travel Tax Relief Criticized Trade body Prism has warned that the UK Government's plan to restrict tax relief for work travel threatens 1.6m temporary workers with a 20 percent pay cut and could cost UK employers nearly GBP7bn (USD1.6bn). UK Consults On Non-Dom Tax Reforms The UK Government has released details of its plans to abolish the permanency of non-domicile status through the introduction of a "deemed domicile rule." Access Bank UK Opens DIFC Office The Dubai International Financial Centre (DIFC), a free zone in the United Arab Emirates (UAE), announced on October 7, 2015, that The Access Bank UK has opened a representative office. US Obama Signs Temporary US Internet Tax Moratorium On September 30, President Barack Obama signed into law the "Continuing Appropriations Act, 2016" that, while providing funding for the US Federal Government until December 11, 2015, also extends the Internet Tax Freedom Act until the same date. US Has World's Third-Highest Corporate Tax Rate Not only does the United States retain the dubious distinction of having the highest corporate tax rate in the Organisation for Economic Cooperation and Development country grouping, it now has the third-highest rate of corporate tax in the world, according to the Tax Foundation. GAO Recommends US Tax Preparer Legislation The Government Accounting Office has confirmed that addressing improper tax credit payments through legislation to regulate all paid tax return preparers would significantly improve the US Government's fiscal position. US Accountants Urge Tax Extender Renewal The American Institute of Certified Public Accountants has urged Congress to act immediately on legislation that would temporarily or permanently extend the fifty-plus "tax extender" provisions. Concerns Expressed In US Over BEPS Plan Concerns are still being expressed over the possible targeting of US multinationals in the recently released OECD recommendations on tackling base erosion and profit shifting, particularly the plans for country-by-country reporting. IRS Criticized For Over-Use Of Social Security Numbers The Internal Revenue Service has made limited progress on reducing the unnecessary use of US Social Security Numbers on forms, letters, and notices, according to a report released by the Treasury Inspector General for Tax Administration.