Los impuestos en el mundo. Actualización al 28-Mar-2016

EU Major EU VAT Reform Plan Expected March 23 The European Union intends to release an Action Plan to comprehensively reform value-added tax rules in the European Union on March 23, an EU official has confirmed. EU Studying Central VAT Portal The European Commission is studying the idea of introducing a value-added tax web portal to provide a single point of access for information on VAT rules and procedures across the EU's 28 member states. EU Expert Group Supports VAT Ruling Pilot The European Union's VAT Expert Group has welcomed the extension to 2018 of the ongoing pilot project that allows taxable persons to obtain advance rulings on the value-added tax treatment of complex cross-border transactions from certain member states. DIFC Receives EU Delegation The Dubai International Financial Centre, a free trade zone in the United Arab Emirates, welcomed a delegation of European Union Council members on March 19, 2016. Banks Appear Before EU TAXE Committee Representatives from six major banks have given evidence on their organizations' roles in facilitating tax planning to the European Parliament's Special Committee on Tax Rulings II. UK UK's Tax Roadmap Includes EC's Anti Avoidance Proposals The UK has published, alongside its 2016 Budget, a business tax roadmap setting out a slew of measures aimed at tackling tax avoidance and aggressive tax planning arrangements. IHS Agrees Inversion To UK The information services providers, Colorado-based IHS Inc. and London-based Markit Ltd, have agreed to merge, in what is widely being seen as another "tax inversion" transaction. Insurers Chide UK Gov't On Insurance Tax Hike The Association of British Insurers has criticized the UK Government's decision to increase the standard rate of Insurance Premium Tax to 10 percent. Scotland's SNP Will Not Follow UK Tax Hike Scottish First Minister Nicola Sturgeon has said that the SNP will not implement the UK Government's planned increase in the 40p income tax threshold if it wins the Scottish parliamentary election in May. UK Tax Technicians Slam SDLT Surcharge The Association of Tax Technicians has expressed its disappointment that the UK Government intends to press ahead with plans to introduce a stamp duty land tax surcharge on purchases of second homes from April 1. US US Pass-Throughs Set Out Tax Reform Wish List The Parity for Main Street Employers business coalition has issued a new letter that calls on the US Congress to enact tax reform "that is comprehensive, restores tax rate parity for all businesses, and reduces or eliminates the double tax on corporate income by integrating the corporate and individual tax codes." TIGTA Urges Continued Vigilance Against Tax Scams Despite progress in its efforts to impede Internal Revenue Service impersonators, the Treasury Inspector General for Tax Administration has nonetheless advised US taxpayers to stay on high alert against scammers until the end of the 2016 individual tax filing season. BEPS Infringing US National Sovereignty, Report Says The Base Erosion and Profit Shifting project of the Organisation for Economic Cooperation and Development is undermining national sovereignty, according to a report from the Mercatus Center, a research center based at George Mason University in the United States. Treasury Issues Obamacare Exemption Fact Sheets The US Treasury Department has issued a series of fact sheets on the exemptions available from the Affordable Care Act health insurance coverage requirement, if individuals can not afford coverage or meet other conditions, and about how to claim an exemption during tax filing. US Congress Passes Short-Term Airport Tax Extensions On March 21, the US House of Representatives passed the short-term Airport and Airway Extension Act, which extends key revenue provisions to support the Airport and Airway Trust Fund until July 15, 2016. US Accountants Make Recommendations On CbC Reporting In a March 21 letter to the Internal Revenue Service, the American Institute of Certified Public Accountants made recommendations on the proposed regulations relating to annual country-by-country reporting by US multinational enterprise groups. IRS Further Extends US Estate Tax Valuation Deadline The US Internal Revenue Service has further delayed the deadline for reporting the value of property distributed from the estate of a decedent until June 30, 2016. IRS Launches Competition On New Website Layout The US Internal Revenue Service has announced the start of a competition, with a USD10,000 top prize, to construct a future web page design for the agency that would make its information more understandable to taxpayers. Otros temas Singapore-UAE Tax Treaty Improved The second Protocol to the double tax agreement between Singapore and the United Arab Emirates entered into force March 16, 2016, and will become effective from January 1, 2017, lowering withholding tax rates and amending permanent establishment rules. Otros temas Canadian Budget Focuses On Tax Evasion And Avoidance The first Budget tabled by Canada's new Liberal Government provides for a major crackdown on tax evasion and avoidance, and streamlines the domestic tax credits system. Otros temas Canadian Budget Focuses On Tax Compliance The first Budget tabled by Canada's new Liberal Government provides for a major crackdown on tax evasion and avoidance, and streamlines the domestic tax credits system. Otros temas Report Criticizes Canadian Tax Burden On Skilled Workers Recent changes to Canada's federal and provincial income tax rates have put the country at a greater competitive disadvantage for attracting and retaining skilled labor, according to a new report by The Fraser Institute.