Los impuestos en el mundo. Actualización al 25-Nov-2013

Canada Canada-Japan Trade Negotiations Advance Negotiators have concluded a fourth round of talks toward an Economic Partnership Agreement between Canada and Japan. Netherlands, Canada Tax Deal Benefits Funds And Investors Dutch Financial State Secretary Frans Weekers has concluded a new tax treaty with Canada, aimed at providing greater security for both funds and investors, via the revised tax treatment of so-called closed FGR funds, a Dutch investment vehicle. China South Korea, Australia Nearer to FTA Deal On the first stage of his visits to South Korea, Japan and China to promote the finalization of bilateral free trade agreements with those countries, Australia's Trade Minister Andrew Robb appears to have made progress in talks with South Korean Trade Minister Yoon Sang-jick. UK UK Government Publishes Details of Welsh Tax Devolution The UK Government has published its long-anticipated response to the Silk Commission's report on financial devolution in Wales, following an announcement by Prime Minister David Cameron last week stating that key tax measures recommended by the Commission would be implemented. US GOP Undecided On US Tax Reform Timetable There are indications that Ways and Means Committee Chairman Dave Camp might not be able to fulfill his promise to introduce a United States tax reform bill into the House of Representatives by the end of this year. US Study Finds Federal Tax Proposals Would Cut State Growth The National Governors Association (NGA) and The Council of State Governments (CSG) have released a study compiled by Moody's Analytics, which found that repealing the United States federal tax provisions that most affect state and local budgets "would bring a net loss of approximately 417,000 jobs and USD71bn in real gross domestic product" over the next 10 years. Broadcasters Fight To Protect US Advertising Tax Deduction In an effort to avert any dilution or elimination of the advertising tax deduction in either the current United States budgetary deficit or tax reform discussions, the National Alliance of State Broadcasters Associations has written to the House of Representatives Ways and Means Committee stating that "any change to deductibility would deal an enormous financial blow to local broadcasters." TPC Reviews US Local Property Taxes The Tax Policy Center of the Urban Institute and Brookings Institution has issued a brief presenting an overview of residential property taxes in the United States, together with recent trends in local government aggregate property tax revenues. Baucus Issues Contentious US International Tax Reform Draft Senate Finance Committee Chairman Max Baucus has released a discussion draft that outlines options for United States international tax reform, and has immediately run up against opposition from Republican leaders in Congress, as well as from the corporate sector. Otros temas Transfer Pricing Survey Warns On Management Service Fees Tax consultancy WTS has published a survey of how management service fees are treated for transfer pricing purposes in 79 countries, and warned that a unified tax treatment proposed by the Organization for Economic Co-operation and Development would still be interpreted differently in different countries. Otros temas OECD Reviews Treaty Guidance On International Transport The Organization for Economic Cooperation and Development's Committee on Fiscal Affairs has launched a public consultation on changes to the OECD Model Tax Convention to address issues surrounding the taxation of ships and aircraft in international traffic. Otros temas No Imminent Action From Hong Kong On BEPS, Transfer Pricing In reply to a recent question in the Legislative Council, Secretary for Financial Services and the Treasury, Professor K C Chan, confirmed that Hong Kong's Inland Revenue Department has no imminent plans to change its current practices with regard to base erosion and profit shifting and transfer pricing.