Los impuestos en el mundo. Actualización al 05-Dic-2016

Canada Report: Canada Must Improve Tax Competitiveness The tendency of Canada's federal and provincial governments to hike taxes on businesses means that the country is beginning to lose its competitive edge, according to a new report by the School of Public Policy at the University of Calgary. CRA's Handling Of Income Tax Objections Criticized The Canada Revenue Agency does not process income tax objections in a timely manner, according to a new report by the Auditor General. China China To Challenge Trump Tariffs At WTO During a press conference on November 23, China's deputy international trade representative Zhang Xiangchen said that China would use World Tariff Organization rules to counter the tariffs threatened by US President-elect Donald Trump. China Hikes Tax On Luxury Car Imports In an effort to "guide reasonable consumption and promote energy conservation," China's State Council has approved a consumption tax on the retail value of ultra-luxury imported cars, such as Ferrari and Rolls-Royce cars. Mainland-Hong Kong Bond Trading Framework Recommended Hong Kong's Financial Services Development Council has released a report proposing the establishment of a "Bond Market Connect," which would promote the development of bond trading between Mainland China and Hong Kong. EU EU Publishes Tax-GDP Ratios For Member States The tax-to-GDP ratio in the European Union remained stable in 2015, while the ratio in the Eurozone was down slightly on the previous year. ESRI: Brexit To Hit UK-Europe Trade If the UK's trading relationship with the EU reverts to World Trade Organisation rules post-Brexit, the impact on trade with individual EU member states will depend on the volume and nature of the merchandise traded, Ireland's Economic and Social Research Institute has said. Belgium's Fairness Tax In Breach Of EU Law, Says AG An Advocate General of the European Court of Justice has concluded that Belgium's fairness tax is incompatible with the EU Parent-Subsidiary Directive. EU Claims WTO Victory In Boeing Tax Break Case The EU has claimed victory in a WTO dispute with the US over tax treatment afforded by the state of Washington to Boeing. EU-Georgia Free Trade Deal Boosting Trade Flows Trade flows between Georgia and the EU increased 16 percent in 2015, the first full year since the Deep and Comprehensive Free Trade Area (DCFTA) was provisionally applied. EU Announces Massive Overhaul To EU Digital VAT Rules The European Commission on December 1 unveiled a series of measures to improve the value-added tax environment for e-commerce businesses in the EU. The proposals are intended to enable consumers and companies andndash; in particular start-ups and SMEs andndash; to buy and sell goods and services more easily online. Belgian Pension Funds Rally Against EU FTT Belgian pension funds have urged the Government to withdraw from the proposed European Union financial transaction tax, warning that the tax could "devastate" the industry. UK UK To Reduce VAT Flat Rate Scheme Benefits As announced in the Autumn Statement, the UK Government is to clamp down on the "inappropriate use" of the VAT flat rate scheme for small businesses. UK Releases Preliminary VAT Gap Statistics The UK's value-added tax gap andndash; the amount lost due to evasion and avoidance andndash; is expected to be broadly the same for the 2015-16 tax year as in 2014-15, HM Revenue and Customs has said. Scotland Legislates To Set Devolved Income Tax Policies Scotland has tabled legislation that would give it responsibility over elements of individual income tax policy, under the negotiated agreement on tax devolution with the UK Government. UK Small Businesses Biggest Losers From Mini Budget The UK Government's increase to Insurance Premium Tax from 10 percent to 12 percent in the Autumn Statement has been described as a "stealth tax on business." Transfer Pricing Behind Jump In UK Tax In Dispute The amount of tax potentially underpaid by big businesses by shifting profits to other jurisdictions has increased by 60 percent in the last year, to GBP3.8bn (USD4.8bn), according to figures obtained by international law firm Pinsent Masons. US US Business Urges Trump To Slash Corporate Tax Rate The businesses and associations that make up the RATE (Reforming America's Taxes Equitably) Coalition have written to President-elect Donald Trump urging him to focus on cutting the US corporate tax rate in 2017. Sanders To Introduce US 'Outsourcing Tax' Legislation US Senator Bernie Sanders has stated his intention to introduce legislation into Congress that would impose an "outsourcing tax" on companies moving jobs out of the United States, as well as stripping them of their US tax breaks and benefits. IRS Commits To Provide Better Service To ID Theft Victims The US Internal Revenue Service has committed to improve its support for victims of identity theft.