Los impuestos en el mundo. Actualización al 07-Jul-2014

Canada CRA Offers Help To Weather Hit Taxpayers The Canada Revenue Agency has reminded those hit by extreme weather conditions in Alberta and Ontario that taxpayer relief provisions are available to taxpayers if they are unable to meet their tax obligations. China China, US Initial Eleventh Hour FATCA Pact Just days before the Foreign Account Tax Compliance Act's entry into force, China and the United States initialed a model one intergovernmental agreement (IGA) on June 26, 2014, to simplify the process for financial institutions in both territories to provide relevant information to support tax enforcement activities under the Act. Mexico, China Face US Dumping Duties On Steel The United States International Trade Commission recently decided to impose anti-dumping duties on imports of prestressed concrete steel rail tie wire from Mexico and China. Switzerland Hails Chinese Free Trade Pact The Swiss Government has welcomed the entry into force of the landmark free trade agreement between Switzerland and China andndash; hailed as the most important foreign trade agreement concluded by Switzerland since its agreement with the European Union in 1972. EU Switzerland Agrees Tax Regime Review With EU Representatives of the European Union and Switzerland have initialed a mutual understanding on business taxation, bringing to an end a dispute that has strained relations for almost a decade. Deficits 'Corrected' In Six EU Member States The Council of the European Union has closed excessive deficit procedures for Belgium, the Czech Republic, Denmark, the Netherlands, Austria, and Slovakia. Swiss EU Savings Tax Collections Fell In 2013 Switzerland withheld tax on savings interest worth CHF510.1m (USD574m) last year under an agreement with the European Union. This figure is down from the CHF615.4m recorded in 2012. EU VAT Place Of Supply Change 'Feasible,' Says EC With the six-month countdown having begun towards a significant change to EU place of supply rules impacting supplies of all telecommunications, broadcasting, and electronic services, the European Commission has told the EU Council that member states are ready and prepared to implement the change from January 1, 2015. Japan Japanese Tax Panel Looks For Corporate Tax Cut Offsets The Government's Tax Commission has produced its proposals on how Japan should replace the fall in revenue that will occur if the country's corporate tax rate of up to 36 percent begins to be reduced next year. UK PwC's 'Citizens' Jury' Debates UK Tax Reform Accountancy firm PwC has presented the UK Government with recommendations on tax reform, set out by a specially convened "citizens' jury". UK Tax Reliefs Expanding, Going Unchecked: PAC The UK's 1,128 tax reliefs create a very complex system that creates opportunity for avoidance and evasion, the Public Accounts Committee has said. UK Opposition Party Sets Out Tax Plans UK Shadow Chancellor Ed Balls has pledged his party would cut business property taxes and tackle avoidance, while simultaneously simplifying and restoring public trust in the tax system. US US Highway Trust Funding Remains Unresolved On June 26, the United States Senate Finance Committee delayed a markup to its Chairman Ron Wyden's legislative proposal for a USD9bn short-term fix to the Highway Trust Fund, in the hope that a bipartisan solution may still be reached during the first half of July. US Imposes Anti-Dumping Duties On Mexican, Chinese Steel Wire The United States International Trade Commission recently decided to impose anti-dumping duties on imports of prestressed concrete steel rail tie wire from Mexico and China. Final Regs Issued For US Small Business Health Care Credit The United States Internal Revenue Service has issued final regulations concerning the small business health care tax credit, providing guidance to firms for taxable years beginning after 2013. US Foreign Account Tax Compliance Act Takes Force In what the United States Administration has called an "effort to crack down on tax evasion and reduce the tax gap," the Foreign Account Tax Compliance Act came into effect on July 1. US Reviews Duty-Free Aid Commitment To Africa US President Barack Obama has reinstated Madagascar's eligibility for African Growth and Opportunity Act tariff benefits, effective immediately, but has withdrawn Swaziland's eligibility, with effect from January 1, 2015. Otros temas Italian Financial Tax Rate Hikes In Force From July 1 The hike in the rate of withholding tax payable in Italy on financial income, from 20 percent to 26 percent, came into effect from July 1, 2014. Otros temas British Columbia Lauds Carbon Tax Success British Columbia has reached its first greenhouse gas emissions reduction target, of six percent below 2007 levels by 2012, after the Canadian province unilaterally introduced a revenue-neutral carbon tax in July 2008, and hiked rates until July 1, 2012.