Los impuestos en el mundo. Actualización al 14-Sep-2015

EU EU States Told To Address Widening VAT Gap Tax Commissioner Pierre Moscovici has urged European Union member states to "take the steps needed to fight tax evasion and tax fraud," after new figures showed that the value-added tax gap did not narrow in 2013. ECJ Rules Against France's Group Dividend Rules The European Court of Justice has ruled that France's differing tax treatment of dividends received by the parent companies of a tax-integrated group, depending on where the subsidiaries are established, is contrary to EU law. ECJ Rules On Italian Compound Interest Case The European Court of Justice has ruled that EU law does not preclude Italian legislation which, by reference to an EU regulation not in force at the time, provides for the application of compound interest to the recovery of state aid. New Customs System To Tackle EU Fraud A new regulation adopted by the European Parliament and the Council will allow customs authorities to access information to track the origins and routes of cargo containers arriving in the EU to support the fight against customs fraud both at EU and national level. Japan Japan To Expand Use Of Company, Individual ID Numbers On September 3, Japanese lawmakers approved an expansion to the country's new system of individual and corporate identity numbers. Japan May Retain Single Consumption Tax Rate The Japanese Government appears to have discounted previous discussions between ruling and opposition lawmakers for the introduction of a lower rate band when consumption tax is raised again from October 2015. UK Extent Of UK Banking Data Breaches Revealed 62 percent of UK banking and accounting sector firms have lost important data and more than a quarter have been hacked, according to a Crown Records Management survey. CBI Calls For More Considered Approach To Tax Policy The Confederation of British Industry has criticized the UK Government for failing to allow enough time for consultations with businesses on "big ticket" tax reforms. HMRC Customer Service Criticized Citizens Advice has drawn attention to complaints from UK taxpayers about the waiting times for speaking to a HM Revenue and Customs adviser. Concerns Raised Over Devolution Of UK APD The British Air Transport Association has called on the UK Government to abolish Air Passenger Duty and warned that the devolution of power over the levy to Scotland could put England at a competitive disadvantage. US US Extends Hike In Fees For Relinquishing US Citizenship The US State Department has issued an interim final rule that would extend the increase in its processing fees payable for renouncing US citizenship to those who relinquish their US nationality through other methods. Jeb Bush Sets Out His US Tax Reform Plan Republican Party presidential candidate Jeb Bush has set out his US tax reform plan, which would establish a territorial tax system and cut both individual and corporate tax rates through the elimination of tax preferences. IRS Cancels Appeals Arbitration Program On September 9, the US Internal Revenue Service issued Revenue Procedure 2015-44 to terminate the agency's Appeals arbitration program. US Court Allows Economic Substance Test For FTC Claims In an opinion issued on September 9, the US Court of Appeals for the Second Circuit confirmed that the "economic substance doctrine" may apply to transactions involving foreign tax credits. IRS Collection Of Federal Employee Tax Debts Audited The US Internal Revenue Service is generally successful at collecting delinquent taxes from current and retired federal employees, but some program improvements could be made, according to a new report released by the Treasury Inspector General for Tax Administration. Otros temas Canadian Conservatives Pledge Payroll Tax Cut Canadian Prime Minister Stephen Harper has announced that a re-elected Conservative Government would cut payroll taxes by over 20 percent in 2017.