Los impuestos en el mundo. Actualización al 20-Jun-2016

Canada OECD: Canada Should Review Preferential Tax Arrangements The Organisation for Economic Cooperation and Development has said that the Canadian Government should include the preferential taxation of small companies in its planned review of tax expenditures. China Hong Kong Ready For DTA Residency Applications Hong Kong's Inland Revenue Department has confirmed that revised application forms for a certificate of Hong Kong resident status, in respect of the double taxation agreement between Mainland China and Hong Kong, will apply from June 20, 2016. EU EU Signs EPA With South African States The European Union has signed an Economic Partnership Agreement with six members of the Southern African Development Community, which will provide varying degrees of duty- and quota-free access to each party. EC Publishes Decision On Fiat's Tax Rulings Inquiry On June 6, 2016, the European Commission published the non-confidential version of its decision that selective tax advantages for Fiat Finance and Trade in Luxembourg are illegal under EU state aid rules. EU Consults On Fund Sector Regime, Taxation The European Commission has launched a public consultation on how to strengthen the single market marketing "passport" for cross-border investment funds. Study Charts Italian Taxes Compared To EU Competitors Unimpresa, the Italian association of micro, small, and medium-sized enterprises, has produced a chart showing that the country's tax burdens are consistently above European averages, following a significant increase over the past 10 years. UK UK Landlords Concerned By Changing Property Tax System A majority of UK landlords surveyed by lender Amicus Property Finance have expressed their concerns over recent reforms to the property tax system, with changes to capital gains tax and mortgage interest reliefs causing the greatest concern. Eight Percent Increase In Serious UK Tax Evasion Cases There was an eight percent increase in the number of serious UK tax evasion cases identified by HM Revenue and Customs in 2015-16, according to research by international law firm Pinsent Masons. UK Urges Tax Breaks To Boost Labor Productivity EEF, the manufacturer's organization, has called for the introduction of tax breaks to tackle the UK's "chronic sickness absence problem." Osborne: Vote 'Brexit', Get Tax Hikes UK Chancellor George Osborne has warned that leaving the European Union would result in a GBP30bn (USD42.5bn) a year "black hole" that would "require sharp and difficult tax rises" to fill. CIOT: Scottish APD Devolution Could Cause Double Taxation The Chartered Institute of Taxation has urged the UK and Scottish Governments to work together on changes to flight taxes ahead of the devolution to Holyrood of power over Air Passenger Duty. UK Landlords Hike Rent Following Tax Reforms UK landlords have increased rents by 3.5 percent in the last year, as tax hikes begin to bite, lender Kent Reliance has said. US Businesses Call For Equal And Lower US Tax Burden On June 8, the Coalition for Fair Effective Tax Rates wrote a letter to the US House of Representatives Tax Reform Working Group, stressing that effective tax rates must be lowered for all businesses and disparities in those rates minimized. More US Housing Tax Credit Oversight Sought From IRS At the request of the Chairman of the US Senate Committee on the Judiciary, Chuck Grassley, the Government Accountability Office has issued a further report detailing problems with the Internal Revenue Service's oversight of the low-income housing tax credit program. IRS Resolving Foreign Students' Refund Problems The US Internal Revenue Service is taking steps to resolve the "unjustified difficulties" that some foreign students have been experiencing in obtaining refunds of withholding tax reported on Form 1042-S, Foreign Person's US Source Income Subject to Withholding. IRS Announces New Website Competition Winners The US Internal Revenue Service has announced the winners of the "Tax Design Challenge," its first crowdsourcing competition to construct a future web page design for the agency that would make its online information more understandable to taxpayers. US Accountants Seek Virtual Currency Tax Guidance On June 10, the American Institute of Certified Public Accountants wrote a letter to the Internal Revenue Service urging it to provide additional guidance on how the existing US tax code should apply to virtual currency transactions. IRS Agrees To Improve Its Civil Asset Forfeiture Policies House of Representatives Ways and Means Oversight Subcommittee Chairman Peter Roskam and Ranking Member John Lewis have welcomed the new action the US Internal Revenue Service is to take to help small business owners and farmers whose assets were wrongly seized under civil forfeiture laws. US Senate Hears Defence Of Oil, Gas Tax Incentives On June 14, the Senate Finance Committee convened a hearing to examine the position of the energy-related provisions in the US tax code, and, in particular, the relative merits of incentives for fossil fuel and renewable energy production as part of a comprehensive tax reform package. IRS Urged To Improve Amended Return Oversight The Treasury Inspector General for Tax Administration has stated, in a recently published review, that the US Internal Revenue Service needs to make improvements to ensure that amended tax returns with claims for refunds and abatements of individual income tax are properly considered. Compliance To Cost US Taxpayers USD409bn This Year Using official data, the Tax Foundation has estimated it will take more than 8.9bn hours for American taxpayers to comply with their tax filing requirements this year, and that tax complexity will therefore cost the US economy USD409bn in lost productivity. OECD Backs US International Tax Reform Efforts The Organisation for Economic Co-operation and Development has, in its recent economic survey of the United States, welcomed steps taken by the Government to reform the country's international tax system.