Los impuestos en el mundo. Actualización al 23-Dic-2013

Canada Canada Reminds Tax Professionals Of Changes The Canada Revenue Agency has urged tax professionals and preparers to remember the changes that will affect them this filing season. China US Hopeful Of Resolution Over Chinese VAT On Shipping Commissioner William Doyle of the US Federal Maritime Commission provided an update on December 11, 2013, on consultations held with China over the impact on international shipping firms of the expansion of China's value added tax regime to cover shipping services from August 2013. EU EU Presses Ahead With Tax Info Sharing Plans European Union member states could be obliged to collect and automatically share data as early as 2017. Benelux Summit Centers On EU Savings Tax Directive According to the Grand Duchy, the latest Benelux gathering in Luxembourg focussed on preparations for the upcoming European Council meeting, due to take place in Brussels on December 19 and 20, as well as on plans to extend the scope of the European Union Savings Tax Directive. TMF's 2014 EU VAT Trend Tracker Released Ahead of the increase to France's headline value-added tax rate to 20 percent from January 1, 2014, the TMF Group has released a new report drawing attention to the trend in the European Union of member states using VAT hikes to fund competitiveness reforms. EU Files WTO Complaint On Brazilian 'Tax Advantages' The European Union requested consultations with the Brazilian government via the World Trade Organization on December 19, 2013 over tax measures implemented by Brazil which allegedly discriminate against imported goods and provide unfair advantages to the country's exporters. UK UK Government Doubts Scottish Tax Promises The UK Government has published a document claiming that key commitments made by the Scottish National Party relating to Corporation Tax and Air Passenger Duty in an independent Scotland are "unfunded." US IRPAC Report Highlights US Tax Admin Recommendations The Information Reporting Program Advisory Committee has released its annual report for 2013, including numerous recommendations to the United States Commissioner of Internal Revenue on new and existing issues in tax administration. US Study Recommends Reform Of Retirement Tax Incentives The Center on Budget and Policy Priorities has issued a paper asserting that the current United States tax incentives for retirement saving are "ripe for reform." US 2014 Tax Season to Open January 31 The United States Internal Revenue Service has announced that it plans to open the 2014 tax filing season on January 31, a delay of ten days from the original opening date of January 21. US Confirms Further Tax Benefits For Same-Sex Married Couples The Treasury and Internal Revenue Service have issued a further notice following the Supreme Court's decision last June in United States v. Windsor, which invalidated a key provision of the Defense of Marriage Act. Baucus Presents US Energy Tax Reform Proposals Senate Finance Committee Chairman Max Baucus has issued a fourth United States tax reform discussion draft, containing a package of proposals that focuses on streamlining energy tax incentives so they are "more predictable, rational and technology-neutral." Netherlands Signs IGA FATCA Agreement Dutch State Secretary of Finance Frans Weekers has concluded and signed an Intergovernmental Agreement, implementing the US Foreign Accounts Tax Compliance Act. Otros temas Switzerland To Modify Income Withholding Tax Regime The Swiss Federal Council has launched a consultation on plans to revise the levying of withholding tax at source on income derived from "lucrative" activity. Otros temas Canadian CEOs 'Pay Their Fair Share' In Tax Canada's high income earners pay around twice as much tax for every dollar of their income as a typical wage earner, McDowall Associates has claimed.