Los impuestos en el mundo. Actualización al 01-Ago-2016

Canada Canada To Improve GST/HST Legislation The Canadian Government has announced that it will revise and clarify goods and services tax and harmonized sales tax rules. Two Major Int'l Tax Conferences To Be Held In Canada International tax experts are to convene in Canada on August 29-31, 2016, to discuss global transfer pricing developments and other issues affecting large corporations as a result of the OECD's base erosion and profit shifting project. EU EU Asks Austria To Amend Tax Rules The European Commission has asked Austria to change its value-added tax rules and non-resident taxpayer requirements. UK Firms Set Out 'Brexit' Wish List The Confederation of British Industry has set out the five principles it believes will be key in the UK's Brexit negotiations with the European Union, including maintaining tariff-free access to the EU market. EU Proposes Reduced VAT Rates For E-books The European Commission has launched a consultation on changing the value-added tax rules that apply to electronically supplied publications such as e-books to enable them to benefit from the same, reduced VAT rates as for printed publications. EU Court Rejects Belgium's State Aid Appeal Belgium has lost its initial appeal against a ruling by the European Commission that it must claw back hundreds of millions of euros in state aid from companies which benefited from the country's "excess profits" tax scheme. EU Signs Tax Agreement With IOTA The Intra-European Organisation of Tax Administrations has signed an Agreement for Cooperation with the European Commission designed to allow them to work more effectively towards the "common goals" of the two bodies, particularly cracking down on tax evasion. UK UK May Change Tack On Fiscal Policy Philip Hammond, the UK's new Chancellor, has said that he will use the Autumn Statement to "reset fiscal policy" if it proves necessary to do so in the wake of the Brexit vote. Hollande To May: No Free Trade Without Freedom Of Movement French President Francois Hollande has told the new UK Prime Minister that the UK cannot be part of the Single Market unless it accepts the freedom of movement of persons. UK Eyes FTA With New Zealand The UK's new Prime Minister, Theresa May, has welcomed the suggestion that post-Brexit free trade negotiations with New Zealand begin soon. UK Workers Warned On Umbrella Company Rule Changes The Low Incomes Tax Reform Group has urged UK workers to consider their relationship with umbrella companies carefully, following the introduction of strict new travel and subsistence relief rules. GlaxoSmithKline Confident In UK HQ Despite Brexit GlaxoSmithKline has announced that it will invest GBP275m (USD363m) in its UK manufacturing network, and said that it views the country as an attractive location for investment. UK To Set Out Free Trade Ambitions The UK Government will in due course set out a "very ambitious program of free trade [agreements] with some of the most important and growing economies," Liam Fox, the new International Development Secretary, has said. CIOT: New UK Anti-Evasion Criminal Offenses May Not Work The Chartered Institute of Taxation has warned that the UK Government's proposed criminal offense for corporations that fail to prevent their staff from facilitating tax evasion may lead to a string of prosecutions in relatively small cases where civil penalties can already provide sufficient punishment. UK Spending Cuts Could Hit HMRC Customer Service The UK's Public Accounts Committee has warned that additional cuts to government spending on HM Revenue and Customs' personal tax services could trigger a further collapse in customer service. US US Sales Tax Holidays Said To Be 'Ineffective' In a recent paper, the Institute on Taxation and Economic Policy concluded that US sales tax holidays are "poorly targeted and too temporary to meaningfully change the regressive nature of a state's tax system." US Democratic Party Issues Election Manifesto The Democratic Party platform for the 2016 presidential election includes provisions to ensure that "the wealthiest Americans and largest corporations must pay their fair share of taxes." FinCEN Expands US Real Estate AML Orders The Financial Crimes Enforcement Network issued further Geographic Targeting Orders that will temporarily require US title insurance companies to identify the natural persons behind shell companies that use "all cash" (without bank financing) to purchase high-end residential real estate in six major metropolitan areas. IRS Updates FAQs For Streamlined Compliance Procedures The Internal Revenue Service has added to its list of frequently asked questions on the Streamlined Filing Compliance Procedures for US individual taxpayers residing in the United States, to include the requirement that applicants need to be in possession of a valid Social Security number. Otros temas Ukraine, Malaysia To Sign Double Tax Treaty Ukraine is to sign a double tax agreement with Malaysia that will cap withholding tax rates on dividends, interest, and royalties.