Los impuestos en el mundo. Actualización al 08-Dic-2014

Canada CRA Announces Three-Year Underground Economy Strategy The Canada Revenue Agency has announced a new three-year strategy to combat the underground economy and reduce its impact on the tax system. China China Confirms Schedule For VAT On Financial Services China's Ministry of Finance has announced that it will launch plans early next year to pilot the introduction of value-added tax on financial services. China Extends Agricultural Finance Tax Breaks On December 3, a Chinese State Council executive meeting chaired by Premier Li Keqiang announced a decision to increase tax support for rural finance from the country's banks and insurers, and to extend it to December 31, 2016. Japan Moody's Downgrades Japan On Tax Hike Delay Moody's Investors Service has downgraded Japan's debt rating from A1 from Aa3, and cited, as a key driver in its decision, the increased uncertainty over the country's fiscal deficit reduction targets being reached, following the announcement of a delay to April 2017 in a further consumption tax hike. UK UK Gambling Tax Regime Rules Overhauled New rules for the UK's General Betting Duty, Pool Betting Duty, and Remote Gambling Duty entered into force on December 1, 2014, shifting the place of supply for tax purposes from the place of supply to the place of consumption. ACCA Calls For Clear UK Tax Policy Choices Ahead of this week's UK Autumn Statement, the Association of Chartered Certified Accountants has urged policymakers to clearly define and communicate the aims of tax measures. Osborne Delivers UK Autumn Statement UK Chancellor George Osborne's Autumn Statement plans an overhaul of the stamp duty system and the introduction of a raft of new anti-avoidance measures and small business tax incentives. International Approval For Patent Box Changes The Organisation for Economic Cooperation and Development and the European Union's Code of Conduct Group have endorsed a compromise agreement tabled by the United Kingdom and Germany concerning the UK Patent Box and the design of similar preferential intellectual property tax regimes. Northern Ireland May Get Corporate Tax Powers The UK Government has said that it is "well disposed" to the possible devolution of corporation tax rate-setting powers to Northern Ireland, provided that progress can be made in current cross-party talks. Guarded Welcome For UK Business Rates Review The British Property Federation has commended the Chancellor for announcing a "structural review" of UK business rates (property tax), and advised that any future reform should benefit all taxpayers. HMRC's Construction Sector Compliance Work Yields Results HM Revenue and Customs's efforts to make UK construction companies bring their workers in-house under the Pay-As-You-Earn tax system have yielded a seven percent increase in revenue, according to chartered accountancy firm Haines Watts. US House To Vote On One-Year US Tax Extenders Renewal In a move that is now likely to receive greater support, following the failure of other more selective and longer-term proposals, the United States House of Representatives is expected to vote shortly on a bill that would approve only a one-year renewal for all of the 50-plus "tax extenders." House To Vote On One-Year US Tax Extenders Renewal In a move that is now likely to receive greater support, following the failure of other more selective and longer-term proposals, the United States House of Representatives is expected to vote shortly on a bill that would approve only a one-year renewal for all of the 50-plus "tax extenders." House Passes One-Year US Tax Extenders Renewal In a move that the Senate is likely to have to follow, the United States House of Representatives has passed, by a bipartisan vote of 378-46, a Bill that approves a one-year renewal for the "tax extenders." US Anti-Inversion Bill 'Could Save More Revenue' The Joint Committee on Taxation has increased, from USD19.5bn to more than USD33.5bn, its estimate of tax revenue that could be saved over a ten-year period from legislation to restrict corporate inversions introduced by Democrat lawmakers in the United States House of Representatives in May this year. US And Cyprus Sign FATCA Deal On December 2, an intergovernmental agreement for the implementation of the Foreign Account Tax Compliance Act was signed between Cyprus and the United States. Otros temas Think Tank Proposes Canadian Tax Reform Blueprint The C D Howe Institute, a think tank, has published a blueprint for Canadian tax reform, which it argues would help achieve both greater economic growth and enhanced tax fairness. Otros temas Think Tank Proposes Canadian Tax Reform Blueprint The C D Howe Institute, a think tank, has published a blueprint for Canadian tax reform, which it argues would help achieve both greater economic growth and enhanced tax fairness.