Los impuestos en el mundo. Actualización al 03-Oct-2016

Canada Canada Launches Pre-Budget Consultations The Canadian Finance Department has launched pre-Budget consultations, and said it is committed to the notion of "an economy that works for the middle class." Canada, Israel Lower Tax On Cross-Border Income Canada and Israel have signed a new double tax agreement that lowers withholding tax rates for dividends, interest, and royalties. Canada To Clarify Rules On CRA's Treatment Of Charities The Canadian Government has announced that it intends to clarify the rules that govern the participation of charities in political activities. China China Places Anti-Dumping Duties On US Distillers' Dried Grain China's Ministry of Commerce on September 23 imposed a preliminary anti-dumping duty on imports of distillers' dried grains from the United States. Japan New Japanese Double Tax Agreements In Force The Protocol to the double tax agreement between Japan and India entered into force on September 29. UK HMRC Adds To Main VAT Registration Guide The UK tax authority, HM Revenue and Customs, has updated VAT Notice 700/1 on value-added tax registration following law changes intended to prevent VAT evasion. UK Airports Commit To Pass On VAT Benefits To Travelers Following controversy that customers of UK airport shops were being charged VAT for goods being brought outside the European Union, retailers in UK airports have agreed to sign up to a new Code of Practice. UK Tax Agency Consults On VAT Fraud 'Participation' Penalty HM Revenue and Customs has released a consultation on whether to introduce a new penalty for companies that have been found to have participated in value-added tax fraud. US Clinton Plans Top 65 Percent US Estate Tax Rate US Democratic party presidential candidate Hillary Clinton has set out her proposed policy of hiking estate tax rates on "the very largest estates." IRS Adds Two-Factor Authentication To Self-Help Tools To improve taxpayer data protection, the US Internal Revenue Service is to strengthen the identity authentication processes taxpayers encounter when using online self-help tools. IRS Estate Tax Undervaluation Rules Opposed A September 22 letter sent to US Treasury Secretary Jack Lew from the Family Business Coalition, and signed by more than 100 organizations and business groups in the United States, called for the withdrawal of the proposed changes to Section 2704 of the Internal Revenue Code on estate and gift tax valuation discounts. US Congress Receives Bipartisan Border Tax Bill Two bipartisan lawmakers in the US House of Representatives have re-introduced the Border Tax Equity Act, which would impose a fee on imported goods from those countries that have an indirect tax system that provides input tax credits. US, Argentina Negotiating Comprehensive Double Tax Pact During his remarks at a September 26 meeting with Argentine Finance Minister Alfonso Prat-Gay in Buenos Aires, US Treasury Secretary Jack Lew disclosed that the two countries are to negotiate a comprehensive double taxation agreement, to include provisions for the exchange of tax information. IRS Collected More In 2015, Despite Budget Cuts The Treasury Inspector General for Tax Administration has reported on the US Internal Revenue Service's collection and compliance activities in the 2015 fiscal year. Vietnam May Challenge US Dumping Duties On Shrimp Vietnam's Association of Seafood Exporters and Producers is considering whether to challenge the US's heightened anti-dumping duties for Vietnamese frozen, warm-water shrimp. Otros temas Switzerland To Amend Withholding Tax Ordinance The Swiss Federal Council has proposed an amendment to the Withholding Tax Ordinance that it said will facilitate group financing. Otros temas Switzerland Ratifies Multilateral Tax Convention Switzerland has ratified the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Otros temas Canada's Prince Edward Island To Hike Harmonized Sales Tax Canadian province Prince Edward Island is to raise its Harmonized Sales Tax to 15 percent from October 1.