Los impuestos en el mundo. Actualización al 31-Dic-2012

Canada Canada To Review Developing Country Tariff Regime The Canadian Finance Ministry has launched consultations on the future of its tariff regime for developing countries, which is set to expire in 2014. Canada Consults On Technical Tax Changes Canada's Finance Department has launched consultations on a package of draft proposals that will make technical changes to the Income Tax Act and the Income Tax Regulations. EU 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. EU Fiscal Compact To Enter Into Force The European Union's controversial new fiscal compact is set to enter into force on January 1, forcing signatories to operate under a balanced budget rule. EU Adopts AIFM, Derivatives Rules On December 19, 2012, the European Commission adopted the delegated regulation supplementing the Directive on Alternative Investment Fund Managers, as well as the technical standards to complement the European Markets Infrastructure Regulation on over-the-counter derivatives, central counterparties and trade repositories. CARIFORUM FTA A Force For Good, Says EU European Union Ambassador to the Caribbean region, Paola Amadei has sought to dispel misconceptions in relation to the Economic Partnership Agreement concluded to establish a free trade zone between the European Union and the fifteen members of the Caribbean Community and the Dominican Republic in 2008. Japan Tax Reforms Promised In Japan Revisions to Japan's tax policy are due to be completed during January, following the re-election of the country's Liberal Democratic Party, in coalition once again with New Komeito. UK 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Added Tax for the business supply of research between eligible bodies such as universities and charities should be withdrawn from the beginning of August 2013. UK Tax Avoiders Offered Settlement Opportunity British tax authorities have invited participants in certain tax avoidance schemes to settle by agreement what HM Revenue and Customs has identified as being outstanding tax liability, warning those who fail to comply that they will face litigation that may lead to "additional costs and potential reputational damage," as well as "a worse tax result than they would obtain under the settlement opportunity." HM Revenue and Customs Issues FATCA Guidance The UK has published draft regulations and guidance relating to the US Foreign Account Tax Compliance Act, known as FATCA, following an agreement signed in September to implement information reporting and withholding tax measures. Corporation Tax Dodge Closed by UK Government The British government has used new Targeted Anti-Avoidance Rules aimed at trade and property businesses to close down a scheme which it says was being marketed as a way to reduce corporation tax by exploiting rules that allow certain types of expenditure to be deducted automatically from profits. IoM Explains Landmark UK Tax Transparency Pact Decision The Isle of Man's Chief Minister, Allan Bell has said that the government's decision to enter into an automatic tax information sharing agreement with the UK is intended to reinforce the island's reputation as a pioneering force in the adoption of international standards. US Ireland, US Reach FATCA Deal Ireland has signed a deal with the US to implement its Foreign Account Tax Compliance Act, an agreement Irish Finance Minister Michael Noonan says will significantly increase the amount of tax information automatically exchanged between the two countries. St Kitts And Nevis Dropped From US GSP Program The United States has said that following the territory's significant debt reduction and restructuring efforts, St Kitts and Nevis is a 'high income' country and therefore will no longer be eligible for its Generalized System of Preferences program, a 36-year-old initiative that provides duty-free treatment to imports into the US from developing countries. Otros temas Fiscal Monitor Shows Improvement In Canadian Revenues An 8% increase in federal tax revenues helped lower the Canadian budgetary deficit in October, while the figures for the year so far show a 3.6% rise in revenues. Otros temas Australian Company Wins Transfer Pricing Appeal In Indonesia The Indonesian subsidiary of an Australian South Sea pearl producer has won an appeal against a tax assessment which had disputed the company's transfer pricing arrangements. Otros temas Canadian Govt Promotes 2012 Trade Accomplishments Canada's International Trade Minister Ed Fast has been promoting his government's key trade accomplishments for 2012, stressing the importance of what he calls the most ambitious trade-expansion plan in Canada’s history.