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

China China, Japan, Korea Continue Push For FTA, RCEP South Korea, Japan, and China held the 10th Trilateral Economic Trade Ministers' Meeting on October 30 in Seoul and agreed to accelerate talks aimed at establishing a tripartite free trade agreement and also the Regional Comprehensive Economic Partnership. EU EU May Drop Plan For Uniform VAT Return The European Commission has indicated that it may drop a plan announced in 2013 to introduce a standard VAT return across all EU member states. New Zealand Wine Industry Welcomes FTA With EU New Zealand Winegrowers, a national organization representing New Zealand's grape and wine sector, has welcomed the announcement of a proposed free trade agreement between New Zealand and the European Union. UK UK Manufacturers Back R and D Tax Incentives Half of manufacturers surveyed by industry group EEF said that the UK is at least as good as competitor nations when it comes to research and development tax incentives. FRC Proposes Improvements To FRS 102 The UK's Financial Reporting Council has proposed "limited scope" improvements to Financial Reporting Standard 102, which is applicable in the UK and Ireland. US Pfizer, Allergan Proposed Merger May Be An 'Inversion' Two of the world's largest pharmaceutical companies, US-based Pfizer Inc. and Ireland-based Allergan Plc, have disclosed they are in merger talks to form what could be the largest-ever US corporate tax inversion, with a probable value of more than USD100bn. IRS Reminds Tax Return Preparers Of Changes The US Internal Revenue Service has reminded tax return preparers of major upcoming changes in 2016 regarding the representation of clients before the agency, and disclosed that preparers will soon pay less for a preparer tax identification number. US Administration Pushes For Swiss DTA Update Ratification Robert Stack, US Treasury Deputy Assistant Secretary (International Tax Affairs), initiated a further push for ratification of the pending protocol to the US tax treaty with Switzerland at a hearing of the Senate Committee on Foreign Relations on October 29. Obama Signs Two-Year Budget Bill On November 2, President Barack Obama signed the Bipartisan Budget Bill of 2015, which includes increased appropriated spending for the 2016 and 2017 fiscal years, a suspension of the US debt limit until March 2017, and revenue provisions related to tax compliance. US Ejects Burundi From AGOA President Barack Obama has withdrawn Burundi's eligibility as a beneficiary under the US African Growth and Opportunity Act, with effect from January 1, 2016. US Education Tax Breaks Benefit Relatively Few: Study Research by the New America Foundation has found that a large proportion of undergraduate students in the United States are ineligible for education tax benefits. US Accountants Consider New Revenue Standards The Financial Reporting Executive Committee of the American Institute of Certified Public Accountants has released working drafts on issues relating to the new accounting standard on the recognition of revenue from contracts with customers. Otros temas Canadian Tax Revenues Continue To Improve Canadian tax revenues were up 10.3 percent in the first five months of the 2015-16 fiscal year, and there was a budgetary surplus of CAD2.8bn (USD2.1bn).