Los impuestos en el mundo. Actualización al 04-Ene-2016

China S Korea, China To Cooperate On Carbon Taxation On December 21, the Korea Exchange and the China Beijing Environment Exchange signed a memorandum of understanding for cooperation on carbon emissions trading. China Extends Tax-Free Shopping Incentive From January 1, 2016, foreign visitors to the Chinese provinces of Tianjin, Liaoning, Anhui, Fujian, Xiamen, and Sichuan will be able to obtain value-added tax refunds on consumer goods purchased from designated shops. China Urged To Tax Its Way Out Of Smoking 'Pandemic' The World Bank has urged China to considerably hike tax on tobacco products, to save millions of lives over the next decade. China Provides Private Health Insurance Tax Relief On December 30, China's State Administration of Taxation confirmed that 31 cities in China, including Beijing and Shanghai, will participate in an extended pilot program to allow individuals an income tax deduction for purchasing private health insurance. EU Ireland Issues Brief On EU Savings Taxation The Irish Revenue has released a new brief detailing the impact on Irish paying agents of the European Union's decision to replace the Savings Tax Directive with legislation providing for the automatic exchange of tax information. UK New Guide On Tax Residency For UK Insurance, Financial Firms The Association of British Insurers and the Association of Professional Financial Advisers have published updated joint guidance for insurers and financial advisers on the tax information requirements for new customers following changes to UK tax regulations. UK Hails Record Year For Film Industry Tax Relief The UK Government provided GBP251m (USD374.3m) in film tax relief to 220 productions in 2014-15. UK Praises Results Of High-End TV Tax Relief 50 new television productions in the UK were supported by High-End TV tax relief in 2014-15, according to figures released by the Government. UK Landlords To Launch Legal Challenge Against New Taxes A group representing 250 UK landlords has announced that it will seek a Judicial Review of the Government's planned reform of buy-to-let tax reliefs. UK Consults On Stamp Duty Land Tax Reforms The UK Government has launched a consultation on plans to introduce higher rates of stamp duty land tax for purchases of second properties. UK Airport Shops Come Under Fire For VAT Affairs The UK Government has said it has launched a review into airport sales to make sure VAT savings are being passed on to shoppers. Firms Reacting To UK Pension Tax Changes, Says PwC A third of UK companies are overhauling how they reward their higher earners due to new restrictions on the amount UK taxpayers can pay into their pension tax free a year, according to new research from PwC. US IRS Reduces 2016 Business Mileage Rates The US Internal Revenue Service has issued the 2016 optional standard mileage rates to be used to calculate the deductible costs of operating an automobile for business, charitable, medical, or moving purposes. IRS Needs Better Controls Over Fraudulent Refunds: TIGTA Ineffective monitoring of potentially fraudulent tax returns has resulted in the erroneous release of refunds by the US Internal Revenue Service, according to an audit report by the Treasury Inspector General for Tax Administration. US Commerce Dept Adds To Imported Steel Duties On December 22, the US Department of Commerce announced its affirmative preliminary determinations to impose anti-dumping duties on imports of corrosion-resistant steel products from China, India, Italy, and South Korea. US Collects USD1bn In Swiss Bank Program Penalties The US Department of Justice has announced that it has now completed agreements with 75 financial institutions, and imposed penalties in excess of USD1bn, under its Swiss Bank Program. IRS Extends Obamacare Reporting Requirements The US Internal Revenue Service has issued Notice 2016-04 extending the due dates for 2015 information reporting under the Affordable Care Act. IRS Extends Tax Relief For Identity Protection Services The US Treasury and the Internal Revenue Service have issued Announcement 2016-02, which extends previously announced income tax relief measures to ID protection services provided at no cost to employees or other individuals in anticipation that a data breach may occur. Otros temas Canadian Taxpayers Federation Calculates New Year Tax Benefits The majority of Canadians will benefit from the new Liberal Government's plan to cut income tax rates for the "middle class," according to the Canadian Taxpayers Federation.