Los impuestos en el mundo. Actualización al 12-Dic-2016

Canada Canada, Madagascar Agree Lower Cross-Border WHT Rates Canada and Madagascar have signed a double taxation agreement that will limit the withholding tax rates for dividends, interest, and royalties. CTF: Canada Should Learn From Australia's Carbon Tax Failure Canadians "should take a close look" at Australia's experience of carbon taxation, according to Aaron Wudrick, Federal Director of the Canadian Taxpayers Federation. China China Offers Corporate Debt Restructuring Incentives In a notice issued on December 6, China's Ministry of Finance provided details of the preferential tax breaks to be given to companies engaged in debt-reducing corporate restructurings. EU EU Council Agrees Next Int'l Tax Reform Steps At its December 6 meeting, the EU's Economic and Financial Affairs Council agreed a number of actions to improve international tax compliance. UK UK Committee Condemns HMRC For Tax Credit Contract Failings A UK parliamentary committee has censured the UK tax authority and its former contractor Concentrix over "gross failings" in relation to the administration of tax credits. UK Tax Rule Change Urged For Lowest Income Taxpayers The UK Government has been urged to ensure low-income taxpayers can also benefit from the retention of tax perks for certain salary sacrifice arrangements. UK Taxpayers Shielded From 300 Million Phishing Attempts HM Revenue and Customs has said its efforts have resulted in a 300 million reduction in the number of phishing emails received by UK taxpayers. UK Financial Firms Pay Record USD90bn In Tax The UK's financial services sector paid a record GBP71.4bn (USD93.4bn) in tax in the year to March 31, 2016, a 7.4 percent increase on the figure for the previous year. UK Digital Tax Reporting Concessions Sought Millions of UK taxpayers without internet access will be unable to comply with HM Revenue and Customs's proposed mandatory online reporting rules, the Low Incomes Tax Reform Group has said. UK Lawmakers Seek Reassurances From HMRC UK lawmakers have called on HM Revenue and Customs to ensure that it continues to provide adequate customer service and take an international lead on tackling multinational tax avoidance, despite the pressure the tax agency faces. HMRC Supports Review Of Tax Rules On Image Rights The UK Public Accounts Committee heard from HM Revenue and Customs at its hearing on December 7 on the UK's response to the Panama Papers leak and the tax avoidance connected to image rights. Self-Employed UK Taxpayers May Take Hit From NICs Change Self-employed people may have to pay up to five times more to secure a state retirement pension when Class 2 National Insurance contributions (social security payments) are repealed in April 2018, the Low Income Tax Reforms Group says. US US Congress Urged Not To Pass Online Sales Tax Bill On December 6, Americans for Prosperity, Americans for Tax Reform, Heritage Action For America, and FreedomWorks wrote to the members of Congress calling on them to oppose any attempt to pass US internet sales tax legislation, such as the Marketplace Fairness Act, before the end of this year. IRS Launches 'Balance Due' Online Tool The Internal Revenue Service has announced the launch of an online application that will assist US taxpayers with tax account balance inquiries. IRS Saw Fourfold ID Scam Increase in 2016 The US Internal Revenue Service, while issuing warnings to taxpayers to be wary of identity theft and refund fraud scams, has disclosed that it saw a fourfold surge in phishing and malware incidents during the 2016 tax season. Otros temas 'Successful' First Year For Scotland's Devolved Real Property Tax Scotland's transition to the new Land and Buildings Transaction Tax was "operationally successful," according to the Scottish Parliament's Finance and Constitution Committee, which has reviewed the tax's impact on the housing market. Otros temas Canadian Tax Breaks Benefit Wealthy Most, Says Study Canada's personal income tax expenditures disproportionately benefit the top 50 percent of income earners, according to a new report by the Canadian Centre for Policy Alternatives.