Los impuestos en el mundo. Actualización al 09-Dic-2013

Canada Canada 'Appropriately Managed' Liechtenstein's Tax Info The Canada Revenue Agency "appropriately managed" the information it received on offshore accounts in Liechtenstein, the Office of the Auditor General has said. Canada Phases Out Venture Capital Tax Credit The Canadian Government is consulting on a package of draft legislative proposals for the orderly phase-out of the federal Labor-Sponsored Venture Capital Corporations tax credit. Canada Unveils International Trade Blueprint The Government is to "concentrate its efforts on markets that hold the greatest promise for Canadian business," the International Trade Minister has said. China France, China Intensify Tax Cooperation In a joint declaration, following a first High-Level Economic and Financial Dialogue in Beijing, China and France pledged their commitment to increasing bilateral cooperation in economic and financial matters, as well as to significantly strengthening tax collaboration between the two countries. EU Commission Tightens EU Corporate Tax Rules The European Commission has moved to close loopholes in its Parent-Subsidy Directive, allegedly used by some companies to escape taxation. EU Trade Deal With Guatemala Comes Into Force All trade barriers between the European Union and Guatemala will be lifted as of December 01, 2013, when the trade pillar of the EU-Central America Association Agreement comes into force. EU Seeking Progress In WTO Trade Talks The European Union's Foreign Affairs Council has expressed its hope that ongoing talks will spur on the World Trade Organization to consolidate its role in promoting global trade liberalization. Austria's Faymann "Regrets" Absence Of EU FTT Austrian Chancellor and Social Democrat party leader Werner Faymann has said he regrets the fact that the European Financial Transactions Tax will fail to materialize next year. Japan Progress Made In China-South Korea-Japan FTA Talks It has been indicated that discussions during the third round of talks on the proposed tripartite free trade agreement between China, Japan and South Korea, held on November 26-29, 2013, in Tokyo, Japan, showed some progress. UK PwC Explores Osborne's Autumn Statement Options Accountancy firm PwC has urged Chancellor George Osborne to clarify the global practical implications of a review into the taxation of UK partnerships. UK GAAR Not Fit For Purpose, TUC Warns The UK Government's General Anti-Abuse Rule is so poorly designed that it will allow 99 percent of tax avoidance to continue, the Trades Union Congress has alleged. UK Chancellor Delivers Autumn Statement UK Chancellor George Osborne has unveiled plans to tackle tax avoidance and evasion, lower the tax burden on businesses, and help families. UK Gov't To Respond To E-Filing Ruling While the UK Chancellor George Osborne's Autumn statement was uneventful on the VAT front, the UK Government has committed to consult on amendments to regulations clarifying the exceptional circumstances in which HM Revenue and Customs will allow alternative options for VAT registered businesses that are not able to file VAT returns online. US US Signs FATCA Agreements With Cayman Islands, Costa Rica The Department of the Treasury has announced that the United States has signed intergovernmental agreements with the Cayman Islands and Costa Rica to implement the Foreign Account Tax Compliance Act. US Supreme Court Refuses To Rule On 'Amazon Tax' With the Marketplace Fairness Act, which would legalize state taxation of online retail sales, still becalmed in Congress, the Supreme Court of the United States has decided not to get involved and has refused to hear a case brought by Amazon against New York's online sales tax. US Paper Proposes Tax Break For Secondary Earners Two American economists, writing within the Hamilton Project, have proposed that a tax break should be given to low-income families to counteract the "secondary earner penalty" in the current United States tax code. US Lawyers Look At International Tax Reforms For Individuals The Taxation Section of the American Bar Association has written a letter to the United States Congress containing a description of options for the reform of international tax provisions for individual taxpayers. US Treasury Closes Dividend Tax 'Loophole' For Non-US Investors The United States Department of the Treasury is proposing new regulations which, when finalized, should close a tax "loophole" that currently enables non-American investors, like offshore hedge funds, to avoid taxes on dividends paid by US equities. Otros temas Spain's Rajoy Eyes Bank Tax In 2014 During a meeting in the Lower House of Parliament, Spain's Prime Minister Mariano Rajoy announced that the Government's planned Bank Deposit Tax is to be approved in 2014, as a state tax to be allocated to the regional Governments. Otros temas France Mulls "Simpler" Withholding Tax On Income France will consider the idea of imposing a withholding tax on income at source, within the framework of plans to reform taxation in France, French Prime Minister Jean-Marc Ayrault has revealed.