Los impuestos en el mundo. Actualización al 01-Abr-2013

China ADB: China Should Broaden Its Tax Base With the Government expecting an increased fiscal deficit this year, Stephen Groff, Vice-President of the Asian Development Bank, in a speech at the China Development Forum 2013, said that the first step for China to take should be to broaden its tax base. Australia, China To Work Together On Carbon Tax The Australia-China Ministerial Dialogue on Climate Change, which was held in Sydney on March 27, showed that the two countries are working closely together on the development of their carbon emissions trading schemes. EU Yachts Lured To Croatia By EU Accession VAT Perk Yacht owners who are yet to pay European Union value-added tax on the purchase of their yachts, and who wish to put their vessels into free circulation in the European Union, have been encouraged to temporarily register their vessels in Croatia to take advantage of a concessionary value-added tax rate being introduced ahead of the nation's entry into the European Union on July 1, 2013. Japan, EU Launch FTA Negotiations On March 25, 2013, the European Union and Japan officially launched negotiations for a comprehensive free trade agreement in goods, services and investment, which is intended to eliminate tariff and non-tariff barriers and cover other trade-related issues, such as public procurement and regulatory issues. Canadian Ministers Highlight EU FTA Benefits Canadian ministers have been promoting the European Union trade agreement currently under negotiation, telling Quebec manufacturers and exporters that they can only benefit from the deal. EU Social Stability Hit By Employment Tax Hikes The adverse effects of tax increases and budget cuts are starting to impact on employment and living standards in a number of European Union Member States, a new report has warned. Gibraltar Finalizing EU Corporate Tax Talks Minor amendments will be required of Gibraltar's Income Tax legislation to bring it in line with international best standards as assessed by the European Union's Code of Conduct Group of Business Taxation, Gibraltar's Chief Minister Fabian Picardo has said. EU 'To Run Out Of Funds' in 2013 The chair of the European Parliament's Budgets Committee has warned that the European Union is threatened with insolvency if insufficient funding is provided to settle those bills left over from 2012. UK UK PM Criticised Over Northern Ireland Tax Devolution Delay UK Prime Minister David Cameron has once again come under fire from the Confederation of British Industry for failing to come to a decision about whether Northern Ireland will be given the power to set its own corporation tax rate. Offshore Payroll Providers Under Fire In UK Budget The Low Incomes Tax Reform Group has welcomed the UK Government's stated commitment to launch a consultation on new rules - for inclusion in the 2014 Finance Bill - that would ensure that offshore employment intermediaries pay the right amount of tax and national insurance contributions in respect of employees and contractors on their books. UK 2013 Budget Confirms Anti-Avoidance Initiatives The UK Chancellor unveiled last week what he called "one of the largest ever packages of tax avoidance and evasion measures presented at a Budget." These have been largely welcomed by business representatives, who nonetheless pointed out that many of George Osborne's initiatives had been pre-announced. UK To Review Support For Crown Dependencies The Isle of Man's Chief Minister Allan Bell has welcomed the announcement that a House of Commons Select Committee will review progress since the publication of a 2010 Report on the UK's relationship with the Crown Dependencies - the Isle of Man, Jersey and Guernsey, noting that it will provide the islands with an opportunity to revisit how their constitutional relationship with the UK is managed by the UK Ministry of Justice. New UK Penalties For 'Dishonest' Tax Advisers New legislation, entering into force on April 1, 2013, will empower the UK tax authority HM Revenue and Customs to impose civil penalties on tax agents who act "dishonestly." House of Lords Committee Urges Legal Challenge To Financial Transaction Tax The House of Lords European Union Committee has warned that a Financial Transaction Tax within parts of the European Union will have "far-reaching adverse consequences for UK resident institutions," and it has urged the Treasury to take advice on a possible legal challenge at the European Court of Justice. US US Online Sales Tax Bill Tagged Onto Senate Budget A bipartisan group of 75 Democrat and Republican United States lawmakers have shown their support for the Marketplace Fairness Act of 2013, which would require online retailers to collect sales tax for state and local Governments, by voting to add an amendment summarizing the bill to the Democrat–led Senate's 2014 Budget. Study Attacks US Domestic Production Activities Tax Deduction At a time when there is much political discussion on United States tax reform, and, in particular, the reduction of tax breaks and incentives to provide revenues to reduce direct tax rates, a report from Robert Shapiro of the Progressive Policy Institute has focused on Section 199 of the federal corporate tax code – the special deduction arising from certain designated "domestic production activities." US Treasury Issues 2012 IRS APA Report As required by law, the United States Treasury Department has issued its annual report describing the experience, structure and activities of the Advance Pricing Agreement Program operated by the Internal Revenue Service during the 2012 calendar year. Study Looks At Reform Of US Mortgage Interest Deduction The Tax Policy Center of the Urban Institute and Brookings Institution has pointed out that, while opponents of mortgage interest deduction reform warn that reducing it would undermine the value of owner–occupied homes and impede economic recovery, the best available evidence predicts far less dire effects. Otros temas Austrian Lawmakers Back Tax Deals With Liechtenstein Austria's National Council has recently adopted a Swiss-style withholding tax agreement with Liechtenstein, providing for the taxation of the hitherto undeclared and untaxed assets of Austrian residents held in Liechtenstein banks. Otros temas Canadian Govt Releases Latest Tax Figures Revenues for the first ten months of the current Canadian tax year were up 2.3%, although January did record a poor performance.