Los impuestos en el mundo. Actualización al 15-Jun-2015

China South Korea Signs FTA With China South Korea's Minister of Trade, Industry, and Energy, Yoon Sang-jick, and China's Commerce Minister, Gao Hucheng, signed the free trade agreement between their two countries on June 1 in Seoul. EU German Nuclear Fuel Tax Legal, Rules ECJ The European Court of Justice on June 4, 2015, ruled that Germany's duty on nuclear fuel is compatible with EU law, in Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabrück (Case C-5/14). Switzerland Rules Out FTA With EU The Swiss Federal Council has concluded that a free trade agreement with the European Union would be a step backwards and cause uncertainty. UK Scotland To Consider Income Tax Hike Scottish Finance Secretary John Swinney has said he is considering increasing income tax rates next year in response to a GBP107m (USD163.6m) cut in UK Government funding. UK Air Passenger Taxes Among World's Highest UK air passenger taxes are the highest in the European Union and well above the G7 average, according to new analysis by UHY Hacker Young. UK Gov't To Legislate For Balanced Budgets The UK Government will introduce legislation to require future administrations to run budget surpluses in "normal times," Chancellor George Osborne has announced. Report: Scrap APD To Boost UK Economy Abolishing Air Passenger Duty could boost the UK economy by 1.7 percent and lead to the creation of 61,000 jobs by 2020, according to a new report from PwC. US IRS Helps US Expats Meet Filing Deadlines With the approach of the final June 15 federal income tax return filing deadline for American citizens and resident aliens living overseas, the Internal Revenue Service has expanded its online resources designed to help taxpayers meet their US tax obligations. McConnell Squashes US Tax Reform Hopes This Year In a June 7 interview with Morning Consult, Majority Leader Mitch McConnell confirmed that US comprehensive tax reform will not be part of the Senate's agenda this year. US Senate To Work With IRS On Identity Refund Fraud US Senate Finance Committee Chairman Orrin Hatch and Ranking Member Ron Wyden have asked Internal Revenue Service Commissioner John Koskinen to collaborate on efforts to tackle identify theft-related tax fraud. US Supreme Court Decison Awaited On Obamacare Tax Credit With the US Supreme Court ruling in King v. Burwell expected later this month, President Barack Obama has reaffirmed his belief that its decision on Affordable Care Act premium tax credits will fall in the federal Government's favor. Monsanto Pursuing Inversion With Syngenta Letters released by its target on June 8 confirmed that US agricultural seeds, biotechnology, and chemicals company Monsanto would move its corporate headquarters overseas under a proposed merger with Switzerland-based Syngenta AG. US EITC Effective But Inefficient, Says Research The Congressional Research Service has looked into the economic effects in the United States of the refundable earned income tax credit, which is available to eligible workers earning relatively low wages. House Passes Permanent US Internet Tax Moratorium On June 9, the US House of Representatives passed the Permanent Internet Tax Freedom Act, which would permanently extend the Internet Tax Freedom Act and avert a possible tax increase on internet access later this year. Paper Analyses BEPS Effect On US A recent paper from the Progressive Policy Institute looks into the likely impact of the base erosion and profit shifting project on US tax revenues and jobs.