Los impuestos en el mundo. Actualización al 31-Oct-2016

Canada EU-Canada FTA Could Be EU's Last, Says Council Pres European Council President Donald Tusk has warned that the Comprehensive Economic and Trade Agreement with Canada could be the EU's last if governments are "not able to convince people that trade agreements are in their interests." China China Proposes Free Trade Deal With Russia, Others China's Deputy Minister of Commerce, Qian Keming, has proposed that the member countries of the Shanghai Cooperation Organization (SCO) andndash; China, Kazakhstan, Kyrgyzstan, Russia, Tajikistan, and Uzbekistan andndash; should establish a free trade agreement (FTA). EU EU Relaunches Common Consolidated Corporate Tax Base Plan On October 25 the European Commission released its proposals for the relaunch of its common consolidated corporate tax base initiative and announced two other corporate tax reform measures andndash; on hybrid mismatches and dispute resolution. Ireland Likely To Reject EU's 'Harmful' CCCTB Proposals The proposed EU Common Consolidated Corporate Tax Base would have a "significant" impact on the tax base of Ireland if implemented, advisory firm Grant Thornton says. Sweden Submits CbC Reporting Bill to Legislative Council Proposals for the implementation of country-by-country transfer pricing reporting have been submitted to Sweden's Council on Legislation alongside a draft law to transpose the updated EU Directive on administrative cooperation. UK UK's Making Tax Digital Initiative Burdensome: Survey Just 10 percent of accountants in a recent survey said that the UK tax agency's Making Tax Digital reforms will result in cost savings. UK's Review Of Termination Payments Criticized The Chartered Institute of Taxation has expressed its concern at the UK Government's planned changes to how termination payments, such as redundancy payments, should be taxed. UK Updates Guide On Creative Industry Tax Breaks HM Revenue and Customs has updated its guide for taxpayers on how to qualify and claim any of the UK's seven corporation tax creative industry tax reliefs. UK Taxpayers Should Be Able To Opt Out Of Digital Tax: ICAEW "Digital exclusion is a real possibility if the Government presses ahead with its proposed mandatory digital tax compliance [requirements] for UK businesses," the Institute of Chartered Accountants in England and Wales has said. US US Offshore Disclosure Revenue Exceeds USD10bn With 55,800 taxpayers participating in the US Offshore Voluntary Disclosure Program since 2009, the Internal Revenue Service announced that it has collected more than USD9.9bn in taxes, interest, and penalties from the initiative to date. US Customs Extends Duty Evasion Rules Consultation US Customs and Border Protection has published a notice in the Federal Register extending the comment period on the interim final rules that set out procedures for the agency to investigate claims of the evasion of US anti-dumping and anti-subsidy countervailing duty orders. US Chamber Supports Bill Against New Estate Tax Rules The US Chamber of Commerce wrote a letter on October 24 in support of the legislation introduced in the House of Representatives that would eliminate the proposed changes to Section 2704 of the Internal Revenue Code on estate and gift tax valuation discounts. Improvements Needed To IRS Whistleblower Program The US Internal Revenue Service Whistleblower Program can be a powerful tool for producing additional tax revenue, but needs improvements, according to a new report issued by the Treasury Inspector General for Tax Administration. IRS To Improve Systems To Catch Nonfilers The US Treasury watchdog has recommended, and the Internal Revenue Service has agreed, that improvements are needed to the agency's nonfiler program to catch delinquent US taxpayers. US Study Suggests 'Larger, Less Progressive Tax System' A new study from the American Enterprise Institute has noted that the United States currently has a "small, progressive tax system," but that may not be what is required in the future. Questions Raised Over US Debt-Equity Regs Finalization On October 26, US Senator Dean Heller sent a letter to the Office of Management and Budget Director Shaun Donovan expressing alarm that the agency took only eight working days to approve the complex final regulations under Section 385 of the US Internal Revenue Code. IRS Fails To Enforce Backup Withholding Tax The Treasury Inspector General for Tax Administration has released a further report on the Internal Revenue Service's progress with enforcing US backup withholding tax provisions, and found that a substantial amount of tax is not being withheld as required. Otros temas Albania To Appeal Decision On Bankers Petroleum's Tax Liability Albania's natural resources agency has decided to appeal against a recent arbitration ruling which came down in favor of Canadian firm Bankers Petroleum in its tax dispute with the Albanian Government.