Los impuestos en el mundo. Actualización al 21-Dic-2015

China HK-Mainland Cooperation Committee Proposes Tax Break The Consultative Committee on Economic and Trade Co-operation between Hong Kong and Mainland China has proposed new preferential tax measures, in its report on Hong Kong's future cooperation with the pilot free trade zones in Guangdong province. China, Georgia Launch FTA Negotiations China's Ministry of Commerce has disclosed that China and Georgia officially launched negotiations for a bilateral free trade agreement on December 10. EU S Korea, EU Confirm Full FTA Implementation The free trade agreement between South Korea and the European Union went into full effect on December 13, 2015. NZ Consults Public On Proposed EU Free Trade Deal New Zealand's Trade Minister, Todd McClay, on December 16, 2015, issued a call for public submissions on the proposed free trade agreement negotiations between New Zealand and the European Union. India, EU To Restart Free Trade Talks India and the European Union are to recommence talks towards a bilateral free trade agreement in January, according to senior EU officials. EU To Extend Minimum 15 Percent VAT Rate The European Commission has proposed that an EU law provision be extended to ensure that member states levy a headline VAT rate of at least 15 percent until December 31, 2017. Japan Japan Agrees Scope Of Reduced Sales Tax Rate The two members of Japan's ruling coalition have finally agreed on the range of food products that will continue to be subject to the eight percent consumption tax rate when the headline rate increases to 10 percent in April 2017. Japan Agrees 2016 Tax Package The two members of Japan's ruling coalition, the Liberal Democratic Party and the Komeito Party, have agreed to a budgetary tax package that provides tax rate cuts for companies in the 2016 fiscal year and tax relief for lower-income individuals in 2017. UK UK Property Bodies Call For Business Rates Reform Reducing the burden of UK business rates (property tax) could "unlock" almost 4,000 jobs and GBP1.75bn (USD2.7bn) for new commercial property development, according to a new report by the British Property Federation, British Council of Shopping Centres, and the British Council for Offices. UK Apprenticeship Levy 'To Hit Public Bodies' The burden of the UK's new apprenticeship levy will fall disproportionately on public sector organizations, according to tax advisory firm PSTAX. HMRC To Proceed With 'Facilitating Evasion' Offense The UK Government has confirmed that it will legislate for a new criminal offense for corporations that fail to take adequate steps to prevent the facilitation of tax evasion. VAT On Temporary Employment Agencies Cast Into Doubt The UK First-tier Tribunal has ruled against a recruitment agency that brought an appeal on the basis of the Tribunal's earlier decision in , only to have its almost-identical appeal dismissed. Impact Of New UK Landlord SDLT Calculated The impact of the introduction of a new three percent UK stamp duty on buy-to-let properties is equivalent to 11 months' income for the average mortgaged landlord, according to new research by Countrywide Residential Lettings. IMF Calls For More Neutral UK Tax System The International Monetary Fund has recommended that the UK make its tax system more neutral, by scaling back distortionary expenditures, reforming property tax, and reducing the tax code's bias towards debt. UK Eyeing National Insurance Reforms The UK Government has launched a consultation on proposals to levy just one class of National Insurance (social security tax) on self-employed persons, by abolishing Class 2 National Insurance contributions. UK Launches Personal Tax Accounts UK taxpayers will now be able to manage their tax affairs online with the official launch of Personal Tax Accounts. CBI Sets Out UK Corporation Tax Roadmap The Confederation of British Industry has published recommendations on how the UK Government can develop a corporation tax regime that supports productive investment and innovation. HMRC Replaces Guidance On VAT On Food The UK tax authority, HM Revenue and Customs, has released an updated guide on the value-added tax treatment of food. US Fitch Release On US Water Utilities Recent legislation lifting a ban on the use of tax-exempt bonds in conjunction with federal loans provided by the US Water Infrastructure Finance and Innovation Act pilot program will result in lower borrowing costs for US water utilities, according to Fitch Ratings. US Commerce Puts New Duties On Imported Steel On December 16, the US Department of Commerce announced its affirmative preliminary determinations that imports of cold-rolled steel from Brazil, China, India, and Russia are benefiting from government subsidies and should be subject to countervailing duties. Otros temas Mexico Enacts CbC Reporting Regime Mexico has recently gazetted new transfer pricing documentation requirements, which will be effective from the 2016 tax year.