Los impuestos en el mundo. Actualización al 07-Dic-2015

China Hong Kong, China Sign Services Trade Agreement A new agreement to extend the breadth and depth of services trade liberalization between Mainland China and Hong Kong was signed on November 27. EU MEPs Task EC To Table Corporate Tax Measures Members of the European Parliament have tasked the EU Commission to table measures to improve corporate tax transparency, coordination, and EU-wide policy convergence, in legislative recommendations passed by the Economic and Monetary Affairs Committee on December 1, 2015. European Union Publishes New Tax Trends Report The European Commission has released a new version of its Taxation Trends in the European Union report, which provides a detailed statistical and economic analysis of the tax systems of the EU member states and Iceland and Norway, which are members of the European Economic Area. Japan Japan Lowers Consumption Tax-Free Threshold The Government has agreed that the consumption tax-free threshold for visitors to Japan is to be standardized at JPY5,000 for all products. UK UK Gov't Issues Disclosure Facility Deadline Reminder The UK Government has issued a reminder that existing taxpayer disclosure facilities will be replaced by a tougher, "last chance" regime from 2016. Concerns Raised Over New UK Landlord Taxes Experts have raised concerns over the introduction of a new three percent UK stamp duty on the purchase of additional properties and warned that it could hit the supply of rental properties. UK Gov't Amends View On DTA Residence Articles UK tax authority HM Revenue and Customs has announced a change of view on the interpretation of the company residence articles in 16 double taxation agreements. Number Of Untaxed UK Vehicles Hits Record High The number of untaxed vehicles on the UK's roads more than doubled between 2013 and 2015, with the annual cost of vehicle excise duty evasion estimated at GBP80m (USD120.3m). HMRC Collects GBP300m From Stamp Duty Crackdown HM Revenue and Customs's Counter Avoidance Directorate collected GBP301.8m (USD455.6m) in unpaid UK stamp duty land tax in the year to March 31, 2015, according to law firm Collyer Bristow. UK MPs Back 'Sugar Tax' The UK Parliament's Health Select Committee has backed calls for a 20 percent tax on sugar-sweetened drinks. Tax Advisers Question Need For New UK Tax Agency Powers Tax advisers in the UK have questioned the need for two new tax evasion offenses, following the Government's announcement that it will go ahead with them. UK To Review Council Tax Support Scheme The UK Government is to review how local council tax support schemes have been implemented since their introduction in England in April 2013. US IRS Raises Small Business Capital Expensing Threshold The US Internal Revenue Service has simplified the paperwork and record-keeping requirements for small businesses by raising the de minimis safe harbor threshold for the immediate expensing of certain capital items from USD500 to USD2,500. Peru's Tax Authority Signs Pact With US Homeland Security The US Department of Homeland Security and Peru's National Customs and Tax Administration signed an agreement on November 20, 2015, to establish a Trade Transparency Unit. IRS Fails To Meet Information Security Requirements The Treasury Inspector General for Tax Administration has decided that certain information security programs and practices of the Internal Revenue Service failed to meet US Federal Information Security Modernization Act requirements. US Corporate Exit Tax Suggestion Steven Rosenthal, Senior Fellow at the Urban Institute, has written in the Tax Policy Center blog that Congress could slow corporate tax inversions by imposing an exit tax on US companies with deferred earnings. Congress Receives Bills To Regulate Tax Preparers Two Republican members of the House of Representatives Ways and Means Committee have introduced a bill that attempts to ensure that US tax return preparers adhere to minimum standards, while a wider bill introduced by both Senate and House Democrats includes a provision giving the Internal Revenue Service the ability to regulate tax preparers. Otros temas Study Reveals Business Tax Burden In Canadian Cities A new report by the C D Howe Institute, a think tank, has revealed that Saint John, Charlottetown, and Montreal have the highest tax burdens on new business investment among major Canadian cities. Otros temas Jamaican Senate Passes Transfer Pricing Bill The upper house of Jamaica's Parliament on November 27 passed amendments to the Income Tax Act to introduce a new transfer pricing regime in the territory.