Los impuestos en el mundo. Actualización al 24-Dic-2012

China China Scraps Coke Export Tax Within China’s recently-announced new import and export tariff schedules, which will be in effect from January 1, 2013, it has been noted that the current 40% export duty on coke, which is mainly used as a fuel in steel production, is no longer listed and appears, therefore, to have been cancelled. EU EU Attempts To Clarify Rules On Car Taxes The European Commission has issued a Communication to clarify European Union rules on cross-border car taxation and recommend measures to strengthen the Single Market in this area, with the aim of minimizing the problems encountered in moving cars between member states and removing obstacles for rentals. EU Provides Legal Certainty To Bilateral Investment Agreements With foreign direct investment now being an exclusive European Union competence under the Lisbon Treaty, the European Commission has welcomed the adoption by the European Parliament and Council of a new Regulation on bilateral investment agreements, which was first proposed in 2010. Hollande Renews Drive for EU Tax Harmonization Following the latest European Council meeting in Brussels, French President François Hollande underlined the need to make strides to harmonize European fiscal policy as well as budgetary policy. Simpler EU VAT Invoicing Rules To Enter Into Force New European Union value-added tax rules are set to enter into force from January, rules the European Commission says will make life simpler for businesses. Bosnia Agrees WTO Tariff Commitments With The EU The European Union and Bosnia and Herzegovina have completed bilateral negotiations on specific tariff and non-tariff measures for inclusion in the nation's Protocol of Accession, a list of commitments the territory will make in return for membership of the World Trade Organization. Japan Japan, Colombia Kick-Start FTA Negotiations Japan and Colombia have held a first round of negotiations following an agreement in September between outgoing Japanese Prime Minister, Yoshihiko Noda and Colombian President, Juan Manuel Santos, to start talks towards the signing of a free trade agreement. UK UK Tightens Rules Against 'Disguised Employment' A new amendment to UK income tax legislation strengthens existing Intermediaries Legislation (known as IR35) to prevent 'disguised employment' tax avoidance. Switzerland Ratifies UK, Austrian Tax Deals The Swiss Federal Department of Finance has recently announced that the Confederation has now concluded the approval process for the withholding tax agreements with the UK and with Austria. UK To Withdrawal VAT Research Exemption Britain has agreed that an exemption on Value Added Tax for the business supply of research between eligible bodies such as universities and charities should be withdrawn from the beginning of August 2013. US Luxembourg, US To Conclude FATCA In 2013 Luxembourg’s Finance Minister Luc Frieden has announced plans to begin negotiations shortly on an intergovernmental agreement between Luxembourg and the US, implementing the Foreign Account Tax Compliance Act. Luxembourg, US To Conclude FATCA Agreement In 2013 Luxembourg’s Finance Minister Luc Frieden has announced plans to begin negotiations shortly on an intergovernmental agreement between Luxembourg and the US, implementing the Foreign Account Tax Compliance Act. Significant US State Tax Reforms Expected In 2013 In its latest study, the Institute on Taxation and Economic Policy has found that 2013 is likely to be a watershed year for tax reform, as lawmakers in states across the United States are poised to enact a major overhaul in the way their states collect revenue to pay for public investments. Otros temas Swiss Court Unable To Block Tax Deals The Swiss Federal Court in Lausanne has recently rejected an attempt to block entry into force of the bilateral withholding tax agreements concluded between Switzerland and Germany, the UK, and Austria. Otros temas Canada, Panama FTA Receives Royal Assent Canadian legislation to give effect to a comprehensive free trade agreement with Panama has received Royal Assent. With both sides having now completed their domestic ratification processes, they will soon proceed to set a date for the deal's entry into force. Otros temas Federal Portion Of Canadian PRPP Legislation Enters Into Force The final tranche of federal regulatory changes required to implement a new Canadian pension vehicle has entered into force, along with the necessary tax rules. Otros temas Lithuania To Adopt European Union Financial Tax Lithuania's new Prime Minister Algirdas Butkevicius has announced that the country will sign up to the European Union's Financial Transaction Tax early in 2013.