Los impuestos en el mundo. Actualización al 24-Oct-2016

Canada Think Tank: Protectionism A Danger To Canada Think tank the Fraser Institute has warned that the rise of protectionism in the US and Europe threatens Canada's future economic prosperity. Canada Revenue Agency Promoting Pro-SME Agenda Canadian Revenue Minister Diane Lebouthillier has been promoting the Government's Serving You Better initiative, which aims to improve the tax authority's interactions with SMEs. China EU, China Look To Enhance Free Trade Arrangements The EU and China have held their sixth annual High-level Economic and Trade Dialogue, and agreed to work together to address structural market access problems. EU Luxembourg's VAT Group Rules Contrary To EU Law, Says ECJ AG Advocate General Kokott of the European Court of Justice has opined that the Court should return a ruling that Luxembourg has erred in EU law concerning the VAT system that it applies to independent groups of persons. EU Authorities Make Arrests In VAT Fraud Sting Law enforcement agencies from twelve member states and Europol have arrested members of a group responsible for value-added tax fraud worth EUR320m (USD348m). Japan Japan, Austria Agree MAP Arbitration The Governments of Japan and Austria have agreed in principle to amend their double taxation avoidance agreement to further promote trade and investment between the two countries. UK UK Updates Tax Scheme Disclosure Guidance HM Revenue and Customs has updated its guidance on the tests to be applied to determine whether a tax avoidance scheme disclosure is required from someone who promotes or uses an arrangement designed to give a tax or national insurance advantage. UK Tax Gap Falls To A Record Low The UK tax gap fell in 2014andndash;2015 to its lowest-ever level of 6.5 percent, official statistics released on October 20 show. US US, Mexico Agree Landmark Transfer Pricing Deal The US Internal Revenue Service has announced that US taxpayers with maquiladora operations in Mexico will not be exposed to double taxation if they enter into a standard unilateral advance pricing agreement with the Mexican tax authority, Servicio de Administración Tributaria. IRS Issues Disaster Loss Deduction Rules The Internal Revenue Service has issued Revenue Procedure 2016-53, containing rules and procedures for an election under Section 165(i) of the US tax code to deduct a disaster loss for the taxable year immediately preceding the taxable year in which the disaster occurred. US Commerce Adds To Steel Trade Investigations The US Department of Commerce has announced the initiation of antidumping duty investigations into imports of steel concrete reinforcing bar from Japan, Taiwan, and Turkey, and anti-subsidy countervailing duty investigations into imports of the same product from Turkey. Clinton, Trump Restate Tax Policies In Final Debate On October 19, in their third and final debate before the US election, Republican candidate Donald Trump and Democratic candidate Hillary Clinton restated their widely different tax policies, without providing any new detail. Schumer Has International Tax Reform Plans For 2017 Charles Schumer, who would probably be Majority Leader if Democrats become the largest party in the Senate after the upcoming US elections, has said that international tax reform would be one of his priorities in 2017. IRS Recommended To Waive Certain Instalment Agreement Fees The American Bar Association Section of Taxation has recommended that the US Internal Revenue Service should adopt a full waiver of the user fee for installment agreements for low-income taxpayers. Otros temas Canadian Gov't Keeping Options Open On Digital Taxation Canadian Heritage Minister Melanie Joly has said that she will discuss with the Finance Minister the potential application of a sales tax to foreign online services operating in the country.