Los impuestos en el mundo. Actualización al 08-Ago-2016

Canada Canada Releases CbC Reporting Legislation Canada's Finance Department has released for comment draft legislative proposals that would implement 2016 Budget measures, including a new country-by-country reporting requirement. EU OECD Recommends EU States Review Their Tax Mixes Countries in the euro area should implement tax reforms to improve growth and equity, according to a recently published report from the Organisation for Economic Cooperation and Development. EU Says New Zealand Not In 'Tax Haven Probe' Media reports that the European Union is targeting New Zealand for investigation as a tax haven are incorrect and misleading, the EU said in a statement on August 3, 2016. EU's VAT Directive Course Now Available In 15 Languages The EU Directorate-General for Tax and Customs Union has announced that its eLearning modules on value-added tax are now available in 15 languages. City Of London Seeks Continued Access To EU Single Market Lobby group TheCityUK has called for the UK's financial and related professional services to retain access to the European Union's single market post-Brexit. EU Criticizes France's Inefficient VAT System The European Commission has released a paper recommending improvements to France's "inefficient" value-added tax system, including that the country do away with broadly applying reduced VAT rates. Japan Japan Urged To Accelerate Sales Tax Hikes The International Monetary Fund has urged Japan to pursue a pre-announced path of gradual consumption tax hikes. UK London Firms Concerned Over Business Rates Revaluation 44 percent of London businesses are worried about the forthcoming revaluation of UK business rates (property tax), according to a new survey by the London Chamber of Commerce and Industry. UK SMEs Rush Through Dividends To Beat Tax Hike UK SMEs paid out 94 percent of their profits as dividends in 2015-16, ahead of the introduction of a new dividend taxation regime in April 2016, says Moore Stephens, the accountancy firm. Ibec Calls For Urgent Irish Response To Brexit Fergal O'Brien, Director of Policy at Irish business association Ibec, has urged that with the UK likely to "be more aggressive in its tax and investment policy" once it leaves the European Union, "Ireland needs to match and exceed its offering." UK MPs: OECD BEPS Project 'A Sticking Plaster' New international rules to tackle global tax avoidance will not work properly until tax secrecy is eradicated, says a report released by the All Party Parliamentary Group on Responsible Tax. CIOT Worried Over UK Interest Deductibility Changes The Chartered Institute of Taxation has called on the UK Government to delay by two years the introduction of proposed changes to tax relief for corporate interest expense. US US Expats Still Giving Up Passports, Green Cards Another 508 US taxpayers gave up their passports or their green cards in the second quarter of 2016, a fall from the 1,158 expatriations seen in the first quarter, according to Treasury Department statistics published in the Federal Register. Tax Foundation Studies US Tax Expenditure Reform The Tax Foundation has decided, in an updated review, that "not all tax expenditures are equally worthy of elimination," although that would be "a popular way to pay for tax reform" in the United States. Mauritius Extends FATCA Deadline In a July 27 notice, the Mauritius Revenue Authority announced an extension, to August 31, 2016, to the due date for the submission by Mauritius-based financial institutions of US Foreign Account Tax Compliance Act data for the 2015 reporting year. IRS Warns Of Increasing Summer Tax Scams The Internal Revenue Service has warned US taxpayers to be aware of an increase in scams from fraudsters impersonating the agency in automated calls and new tactics from scammers demanding tax payments in the form of gift cards. Schumer Plugs Tax Breaks For US Olympians US Senator Charles Schumer has urged the House of Representatives to pass bipartisan legislation already been endorsed by the Senate, that would exempt Team USA from income tax on medals or other prizes awarded to them during the Olympic and Paralympic Games. IRS Issues New Rules On Estate Tax Undervaluations The US Internal Revenue Service has issued a notice of proposed rulemaking providing new rules considered necessary to prevent the undervaluation of transferred interests in corporations and partnerships for estate, gift, and generation-skipping transfer tax purposes. IRS Levies Caused Taxpayer Hardship, Says TIGTA Some Internal Revenue Service revenue officers, when issuing levies on US taxpayers, took action against Social Security recipients that likely caused or exacerbated economic hardship, according to a report released by the Treasury Inspector General for Tax Administration. Curacao-US FATCA Agreement Now In Force The intergovernmental agreement between Curacao, a low-tax Caribbean territory, and the United States implementing the US Foreign Account Tax Compliance Act is now in force. Otros temas Canadian Revenues Dip At Start Of 2016-17 Canadian tax revenues for the first two months of the 2016-17 fiscal year were down 2.1 percent on the same period in 2015-16, according to the latest Fiscal Monitor.