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

Canada Canada Legislates For Middle Income Tax Cuts Canada's new Finance Minister, Bill Morneau, has tabled a Notice of Ways and Means Motion to cut the 22 percent income tax rate and introduce a new rate for incomes over CAD200,000 (USD148,028). EU Luxembourg To Appeal EU Commission's Fiat Decision The Government of Luxembourg said on December 4 that it will appeal against the European Commission's decision against its tax ruling for Fiat. EU Extends Measures Against Chinese Solar Imports On December 5, the European Commission extended existing EU trade defense measures against Chinese solar imports, which were due to expire this month. EU TAXE Committee Given Another Six Months The European Parliament has decided that the work of the Special Committee on Tax Rulings should be continued by a new, temporary committee under a new mandate for six months, starting on December 2, 2015. EU Ministers Agree Initial EU BEPS Response The European Union's Economic and Financial Affairs Council agreed a work plan in response to the OECD's base erosion and profit shifting recommendations at its meeting on December 8. UK To Align Energy-Saving Tax Breaks With EU Law The UK Government has announced that it will limit the scope of the five percent reduced rate of value-added tax on the installation of certain energy-saving materials, while retaining as much of the relief as permissible under EU law, following a judgement of the European Court of Justice. Japan Japan To Restructure, Cut Tax On Vehicles The Japanese Government is planning to set out a new simplified car tax framework based on fuel efficiency, to replace the country's vehicle acquisition tax. Japan To Target Sub-30 Corporate Tax Rate The Japanese Government has decided that the corporate income tax rate should fall below 30 percent next year. India, Japan To Exchange Tax Info India and Japan have signed a protocol to add information exchange provisions to their double tax treaty. UK Value Of Overdue UK Corporate Tax Payments Increases The value of overdue UK corporation tax payments increased to GBP1.59bn (USD2.39bn) in 2014-15, according to finance provider LDF. UK Financial Services Tax Bill Increases The financial services sector contributed an estimated GBP66.5bn (USD99.9bn) in UK taxes in 2014-15, the highest level since 2007, according to figures published by the City of London Corporation. UK Offers Council Tax Help To Flood Hit Areas The UK Government has said that communities affected by the recent floods will not face council tax or business rates bills for the homes and businesses they have been displaced from. HMRC 'Downplaying' Impact Of Scottish Tax Changes UK tax authority HM Revenue and Customs has downplayed the impact the new Scottish Rate of Income Tax will have on taxpayers and employers, says professional services firm RSM. UK Tax Cases In Alternative Dispute Resolution Rise The number of UK personal and small business tax disputes accepted for Alternative Dispute Resolution has risen by over 70 percent in the last year, according to professional services firm RSM. US US Highway Bill Passed With Contentious Tax Measures On December 3, the US Congress passed a USD305bn bill to fund the Highway Trust Fund over five years, and included two contentious tax measures that involve the use of private debt collectors to recover unpaid taxes and the denial of passports to individuals with tax debt. Yahoo Calls Off Alibaba Spin-Off US search engine company Yahoo! Inc. has announced that it has decided to stop work on its plan to spin-off its remaining shareholding in Alibaba Group, the Chinese online marketplace, following concerns about the market's perception of tax risk surrounding the transaction. FinCEN Further Extends Certain US FBAR Deadlines The United States Financial Crimes Enforcement Network has announced a further extension of time for certain individuals with signature authority over, but no financial interest in, certain types of accounts to file a Report of Foreign Bank and Financial Accounts. Otros temas Canadian Tax Shift Could Cost Revenues, Says Think Tank The Canadian Government's plans to shift the tax burden to top earners could cost federal and provincial governments CAD4bn (USD2.98bn) in lost tax revenue, according to a new report by the C D Howe Institute, a think tank. Otros temas NZ Lawmakers Endorse Key Tax Policy Changes New Zealand lawmakers approved at first reading a Bill to levy a withholding tax on offshore property speculators and apply goods and services tax to online purchases of services and intangibles from overseas suppliers.