Los impuestos en el mundo. Actualización al 15-Feb-2016

Canada CRA Issues Guidance On Managing Tax Returns For The Deceased The Canada Revenue Agency has published guidance on managing the final tax returns for someone who has died. Canada, Switzerland Sign AEOI Agreement Canada and Switzerland have signed a joint declaration on the introduction of an automatic exchange of financial account information regime from 2018. Canadian Dietitians Call For Sugar Tax Industry body Dietitians of Canada has called for the application of an excise tax of at least 10-20 percent on sugar-sweetened drinks. EU EU Publishes Vietnam Trade Agreement The European Commission has published the full text of the free trade agreement between the European Union and Vietnam, following the conclusion of the negotiating process in December 2015. Portuguese Budget Receives Cautious EU Nod The European Commission has said that revisions to Portugal's draft Budget for 2016 will better enable it to meet deficit reduction goals, although it is of the view that Portugal remains "at risk" of non-compliance with EU fiscal rules. New Zealand Pushing For EU Free Trade Deal New Zealand's Trade Minister, Todd McClay, is set to travel to Europe for introductory meetings with counterparts in the European Union and certain Member States, with a focus on progressing a European Union-New Zealand free trade agreement. US Business Questions Public EU CbC Reporting Dorothy Coleman, Vice President at the National Association of Manufacturers, has expressed concern at "recent reports that the European Union is working on legislation to require global companies to publicly disclose tax and other financial information." Italy Applies EU Directive On Reverse Charges At a Cabinet meeting on February 10, the Italian Government approved the law decree that activates the European Union's "quick reaction mechanism" against value added tax fraud by means of the optional and temporary application of reverse charges. UK Think Tank Proposes UK Property CGT The National Institute of Economic and Social Research has called for the introduction of a capital gains tax on UK properties and said the revenue raised could be offset by scrapping stamp duty. Tax Relief 'Revived' UK Games Tax Industry Video Games Tax Relief "has played a key part in reviving the UK video games industry," according to Richard Wilson, Chief Executive of industry body TIGA. Use Of UK EIS Tax Breaks To Rise: Report The use of Enterprise Investment Schemes among UK financial advisers is set to increase dramatically over the next year, according to a survey by advisory service Intelligent Partnership. UK Chamber Backs Action On MNE Tax Avoidance Amid ongoing debate in the UK on "corporate tax deals," the British Chamber of Commerce has said the UK needs to comprehensively simplify business tax rules and eliminate loopholes that are exploited in aggressive tax avoidance schemes. UK Consultation On Tax And Domicile Changes The UK Government is consulting on proposed changes to the non-dom rules that would deem certain individuals to be domiciled in the country for income tax and capital gains tax purposes. Surge In UK Buy-to-Let Purchases Ahead Of SDLT Hike The Royal Institute of Chartered Surveyors has reported a surge in demand for buy-to-let properties ahead of the introduction in April of new stamp duty charges for England, Wales, and Northern Ireland. US IRS Excess Collections File 'Needs To Be Improved' A Treasury Inspector General for Tax Administration audit has found that over 80 percent of the records in the US Internal Revenue Service Excess Collection File represent USD4.75bn in tax credits to which taxpayers no longer have a legal claim. Bill To Terminate US Tax Code Gets 100th Cosponsor The US House of Representatives Judiciary Committee Chairman, Bob Goodlatte, has welcomed the 100th cosponsor to the Tax Code Termination Act, which would repeal the current tax code by December 31, 2019. IRS Needs To Improve FUTA Processing The US Internal Revenue Service needs to have better processes in place to ensure the accuracy of Federal Unemployment Tax Act credit claims, according to a report from the Treasury Inspector General for Tax Administration. IRS Issues Revised Tax Guide For US Possessions The Internal Revenue Service has released a revised version of its Tax Guide for Individuals Receiving Income from the United States Possessions andndash; American Samoa, Puerto Rico, the US Virgin Islands, Guam, and the Northern Mariana Islands andndash; in 2015.