Los impuestos en el mundo. Actualización al 10-Mar-2014

Canada Canada Tracks Tax Breaks The Finance Department has released its 2013 Tax Expenditures and Evaluations report, which provides estimates and projections of the revenue impacts of federal tax measures designed to support the Government's economic and social priorities. China Australia, China Share FTA Ambition Recent positive comments by the Chinese Premier Li Keqiang on the negotiations for a free trade agreement with Australia have been welcomed by the Australian Trade and Investment Minister Andrew Robb, who visited Beijing in November last year. UK Gibraltar To Offers New Pension Schemes To UK Expats Gibraltar is to introduce Qualified Non-UK Pension Schemes, which will enable British expats to make additional contributions to pension schemes that will be administered by Gibraltar-regulated trustees. UK Labour Backs Scottish Tax Devolution The UK Labour Party's Shadow Foreign Secretary has called on his party to support maximum tax devolution for Scotland as an alternative to Scottish independence. Osborne Urged To Ease Tax On Middle-Income Earners UK Chancellor George Osborne is facing calls from within his own party to ease pressure on the "striving middle," by raising the threshold for the 40 percent income tax band. Otros temas France Issues New Transfer Pricing Rules For 2014 France's 2014 Finance Act requires that the additional amount of tax assessed by the tax authority upon the launch of a Mutual Agreement Procedure (MAP) must be paid in advance of an outcome. Otros temas Indian Representative Office Is A PE, Tribunal Says In (January 17, 2014), the Delhi Income Tax Appellate Tribunal ruled that a representative office in India constitutes a permanent establishment taxable in India, if its role cannot be viewed as limited. The decision is based on Indian domestic law, not treaty provisions.