Los impuestos en el mundo. Actualización al 29-Sep-2014

Canada Canada, South Korea Sign Landmark Free Trade Deal Nine years after negotiations began, Canada and South Korea have signed a free trade agreement that will eliminate duties on nearly all tariff lines. EU Šemeta Highlights Europe's Early BEPS Response EU Tax Commissioner Algirdas Šemeta has welcomed the recent recommendations from the Organization for Economic Cooperation and Development, stating that they should contribute to "creating a fairer, more appropriate corporate tax environment worldwide." Japan No Progress For US, Japan In TPP Crunch Talks There was a complete failure to make any progress regarding the outstanding market access issues between Japan and the United States on the agriculture and automobile sectors, during two days of Trans-Pacific Partnership meetings, from September 23-24, between the US Trade Representative Michael Froman and Japan's Minister for Economic and Fiscal Policy Akira Amari. UK UK Chartered Accountants Welcome BEPS Progress The Chartered Institute of Taxation's Tax Policy Director has said the "first wave of reports [from the Organization for Economic Cooperation and Development on base erosion and profit shifting] is a significant step forward in the process of modernizing the international tax system, but the test will be getting international agreement for, and implementation of a set of rule changes, where there are a range of different perspectives and interests." UK Announces Launch Of Its VAT Mini One Stop Shop The UK Government has confirmed that it will begin to register digital firms under its Mini One Stop Shop special scheme from October 20, 2014, ahead of changes to European Union value-added tax place of supply rules concerning broadcasting, telecommunications, and electronic services from January 1, 2015. UK Tax Preparers Recommend French VAT Invoicing Approach The Association of Tax Technicians (ATT) in the UK has recommended that authorities adopt a feature of the French value-added tax reporting regime to ease the burden on tax preparers of an upcoming change to the UK VAT regime concerning prompt payment discounts. UK Opposition Labour Party Confirms Mansion Tax Plans A future Labour Government would introduce a "mansion tax" on houses worth more than GBP2m (USD3.3m), party leader Ed Miliband has said. UK Hospitality Industry Slashes Prices In VAT Protest An estimated 15,000 UK pubs, bars, and restaurants slashed their prices by 7.5 percent on September 24, as part of lobbying efforts to secure a lower value-added tax rate for the hospitality sector. US US House Passes Republican 'Pro-Jobs' Tax Changes By a vote of 253 to 163, the United States House of Representatives has passed the Jobs for America Bill of 2014, which includes the permanent extension of a selected list of the "tax extenders" that expired at the end of 2013, as well as a repeal of the Affordable Care Act's medical device tax. Proposal For US Exit Tax On Inverting Companies Majority Whip Dick Durbin and Sherrod Brown have introduced a bill andndash; the Pay What You Owe Before You Go Act of 2014 andndash; into the Senate that would require multinational corporations to settle their United States tax bill before using corporate inversions to move their tax residence abroad. US Accountants Urge Immediate Tax Extenders Renewal The American Institute of Certified Public Accountants has urged the US Congress "to immediately address the fifty-seven tax provisions that expired at the end of 2013 and the six tax provisions that expire at the end of 2014." US Treasury Presents Its Anti-Inversion Proposals On September 22, Treasury Secretary Jack Lew presented non-legislative measures put forward by the Obama Administration to deter US multinationals from using corporate inversions to move their tax residence abroad. US Business Shows Continuing Concern Over BEPS While there has been little new public comment from leading lawmakers in Congress regarding the first set of recommendations issued recently by the Organization for Economic Cooperation and Development on its base erosion and profit shifting initiative, the Business Roundtable has expressed its concern at the "disproportionate adverse impact" the initiative could have on United States multinationals. US Business Decries Treasury's Anti-Inversion Measures In their reaction to his proposed regulations to limit corporate inversions, both the Business Roundtable and the United States Chamber of Commerce suggested that Treasury Secretary Jack Lew had made matters worse by issuing his proposed regulations, and looked instead for immediate comprehensive tax reform.