Análisis del Impuesto al Valor Agregado e Impuesto a la Renta

Incluye BibliografíaLa presente investigación está motivada por el creciente flujo de capitales e inversores que están migrando desde Uruguay y otros países de la región hacia Paraguay. A lo largo del trabajo se pretenden explicar los principales factores determinantes de dichas decisiones de inversión. Se comienza con un análisis de los indicadores económicos más relevantes, como ser inversión extranjera directa, producto bruto interno, tasa de desempleo, tasa de inflación, nivel de informalidad, legislación laboral, entre otros, para los cuales se compara su evolución en Uruguay y Paraguay para el período comprendido entre los años 2008 y 2017. En una segunda etapa, se examinan los regímenes tributarios de ambos países con énfasis en el impuesto al valor agregados y los impuestos a la renta empresarial y personal. Adicionalmente, se analizan los principales incentivos fiscales a la inversión en ambos países y las redes de convenios tributarios vigentes. Las conclusiones a las que se arriba identifican como factores determinantes de las decisiones de inversión de uruguayos en Paraguay, a las menores tasa de IVA e impuesto a la renta, así como los menores costos laborales y de producción. En este sentido, con el fin de mitigar la salida de capitales y atraer nuevos inversores a Uruguay, se propone trabajar en mejorar los costos como país, la rigidez sindical al igual que la burocracia para que sea más atractivo y rentable invertir en nuestro mercado. Contiene: 1. Introducción.- 1.1 Presentación del tema. 1.2 Objetivo del trabajo. 1.3 Estructura del trabajo.- 2. Marco teórico.- 2.1 Entorno económico de Paraguay y Uruguay. 2.2 Sistemas tributarios. 2.2.1 Normativa en Paraguay. 2.2.2 Normativa en Uruguay. 2.2.2.1 Introducción. 2.2.2.2 Impuesto al valor agregado. 2.2.2.3 Impuestos a la renta. 2.1.1 Introducción. 2.1.2 Inversión extranjera directa. 2.1.3 Producto interno bruto. 2.1.4 Tasa de desempleo. 2.1.5 Tasa de inflación. 2.1.6 Nivel de informalidad. 2.1.7 Legislación laboral. 2.1.7.1 Legislación laboral en Paraguay. 2.1.7.2 Legislación laboral en Uruguay. 2.1.8 Sumario de los principales aspectos del capítulo. 2.2.1.1 Introducción. 2.2.1.2 Impuesto al valor agregado. 2.2.1.3 Impuestos a la renta. 2.2.1.3.1 Impuesto a la renta de actividades comerciales, industriales y de servicios. 2.2.1.3.2 Impuesto a la renta de las actividades agropecuarias. 2.2.1.3.3 Impuesto a la renta del pequeño contribuyente. 2.2.1.3.4 Impuesto a la renta personal. 2.2.2.3.1 Impuesto a la renta de las actividades económicas. 2.2.2.3.2 Impuesto a las rentas de los no residentes. 2.2.2.3.3 Impuesto a la enajenación de bienes agropecuarios. 2.2.2.3.4 Impuesto a la renta de las personas físicas. 2.2.2.3.5 Regímenes especiales aplicables en Uruguay. 2.2.3 Leyes de inversiones. 2.2.3.1 Ley Nº 60/90 de Paraguay vs Ley Nº 16.906 de Uruguay. 2.2.3.2 Zona franca en Paraguay y Uruguay. 2.2.3.3 Ley de maquila de Paraguay vs admisión temporaria de Uruguay. 2.2.3.4 Cuadro comparativo de régimen de inversiones. 2.2.3.5 Otros Beneficios fiscales. 2.2.4 Tratados para evitar la doble imposición. 2.2.4.1 Convenio Paraguay – Uruguay. 2.2.4.2 Convenios vigentes por país.- 3. Hipótesis de la investigación.- 4. Diseño de la investigación. 4.1 Metodología. 4.2 Ventajas y desventajas del método de estudio del caso. 4.3 Fuente de datos. 4.4 Estructura de la encuesta.- 5. Resultados.- 6. Conclusiones.- 7. Referencias bibliográficas.- 8. Anexo

Evaluation of the environmental benefits of biochar addition into concrete-based composites

Biochar is a carbon by-product obtained from a termochemical conversion of biomass. Currently, biochar is generally treated in biomass landfill, representing an economic and environmental cost. Recent works focus their attention to the use of biochar as an alternative filler to produce more economic and environmental friendly composites. Some studies proved that the introduction of biochar as carbon filler can also increase mechanical [1] or electrical [2] properties. As a consequence, large scale production of composites containing biochar could have important effects both on the economic and environmental point of view. Please click on the file below for full content of the abstract

A Comprehensive Review on Raman Spectroscopy Applications

Raman spectroscopy is a very powerful tool for material analysis, allowing for exploring the properties of a wide range of different materials. Since its discovery, Raman spectroscopy has been used to investigate several features of materials such carbonaceous and inorganic properties, providing useful information on their phases, functions, and defects. Furthermore, techniques such as surface and tip enhanced Raman spectroscopy have extended the field of application of Raman analysis to biological and analytical fields. Additionally, the robustness and versatility of Raman instrumentations represent a promising solution for performing on-field analysis for a wide range of materials. Recognizing the many hot applications of Raman spectroscopy, we herein overview the main and more recent applications for the investigation of a wide range of materials, such as carbonaceous and biological materials. We also provide a brief but exhaustive theoretical background of Raman spectroscopy, also providing deep insight into the analytical achievements

Temperature Dependence of Electrical Resistance in Graphite Films Deposited on Glass and Low-Density Polyethylene by Spray Technology

Graphite lacquer was simply sprayed on glass and low-density polyethylene (LDPE) substrates to obtain large area films. Scanning Electron Microscopy (SEM) images, Raman spectra, X Ray Diffraction (XRD) spectra and current-voltage characteristics show that at room temperature, the as-deposited films on different substrates have similar morphological, structural and electrical properties. The morphological characterization reveals that the films are made of overlapped graphite platelets (GP), each composed of nanoplatelets with average sizes of a few tens of nanometers and about forty graphene layers. The thermoresistive properties of the GP films deposited on the different substrates and investigated in the temperature range from 20 to 120 °C show very different behaviors. For glass substrate, the resistance of the film decreases monotonically as a function of temperature by 7%; for LDPE substrate, the film resistance firstly increases more than one order of magnitude in the 20–100 °C range, then suddenly decreases to a temperature between 105 and 115 °C. These trends are related to the thermal expansion properties of the substrates and, for LDPE, also to the phase transitions occurring in the investigated temperature range, as evidenced by differential scanning calorimetry measurements

Abnormalities in Oxygen Sensing Define Early and Late Onset Preeclampsia as Distinct Pathologies

BACKGROUND: The pathogenesis of preeclampsia, a serious pregnancy disorder, is still elusive and its treatment empirical. Hypoxia Inducible Factor-1 (HIF-1) is crucial for placental development and early detection of aberrant regulatory mechanisms of HIF-1 could impact on the diagnosis and management of preeclampsia. HIF-1α stability is controlled by O(2)-sensing enzymes including prolyl hydroxylases (PHDs), Factor Inhibiting HIF (FIH), and E3 ligases Seven In Absentia Homologues (SIAHs). Here we investigated early- (E-PE) and late-onset (L-PE) human preeclamptic placentae and their ability to sense changes in oxygen tension occurring during normal placental development. METHODS AND FINDINGS: Expression of PHD2, FIH and SIAHs were significantly down-regulated in E-PE compared to control and L-PE placentae, while HIF-1α levels were increased. PHD3 expression was increased due to decreased FIH levels as demonstrated by siRNA FIH knockdown experiments in trophoblastic JEG-3 cells. E-PE tissues had markedly diminished HIF-1α hydroxylation at proline residues 402 and 564 as assessed with monoclonal antibodies raised against hydroxylated HIF-1α P402 or P564, suggesting regulation by PHD2 and not PHD3. Culturing villous explants under varying oxygen tensions revealed that E-PE, but not L-PE, placentae were unable to regulate HIF-1α levels because PHD2, FIH and SIAHs did not sense a hypoxic environment. CONCLUSION: Disruption of oxygen sensing in E-PE vs. L-PE and control placentae is the first molecular evidence of the existence of two distinct preeclamptic diseases and the unique molecular O(2)-sensing signature of E-PE placentae may be of diagnostic value when assessing high risk pregnancies and their severity

Increased placental mitochondrial fusion in gestational diabetes mellitus: : an adaptive mechanism to optimize feto-placental metabolic homeostasis?

IntroductionGestational diabetes mellitus (GDM), a common pregnancy disorder, increases the risk of fetal overgrowth and later metabolic morbidity in the offspring. The placenta likely mediates these sequelae, but the exact mechanisms remain elusive. Mitochondrial dynamics refers to the joining and division of these organelles, in attempts to maintain cellular homeostasis in stress conditions or alterations in oxygen and fuel availability. These remodeling processes are critical to optimize mitochondrial function, and their disturbances characterize diabetes and obesity.Methods and resultsHerein we show that placental mitochondrial dynamics are tilted toward fusion in GDM, as evidenced by transmission electron microscopy and changes in the expression of key mechanochemical enzymes such as OPA1 and active phosphorylated DRP1. In vitro experiments using choriocarcinoma JEG-3 cells demonstrated that increased exposure to insulin, which typifies GDM, promotes mitochondrial fusion. As placental ceramide induces mitochondrial fission in pre-eclampsia, we also examined ceramide content in GDM and control placentae and observed a reduction in placental ceramide enrichment in GDM, likely due to an insulin-dependent increase in ceramide-degrading ASAH1 expression.ConclusionsPlacental mitochondrial fusion is enhanced in GDM, possibly as a compensatory response to maternal and fetal metabolic derangements. Alterations in placental insulin exposure and sphingolipid metabolism are among potential contributing factors. Overall, our results suggest that GDM has profound impacts on placental mitochondrial dynamics and metabolism, with plausible implications for the short-term and long-term health of the offspring.Peer reviewe

Influence of carbon nanotubes structure on the mechanical behavior of cement composites

Cement matrix composites have been prepared by adding 0.5% in weight of multi wall carbon nanotubes (MWCNTs) to plain cement paste. In order to study how the chemical-physical properties of the nanotubes can affect the mechanical behavior of the composite, we compared the specimen obtained by mixing the same cement paste with three different kinds of MWCNTs. In particular, as-grown, annealed and carboxyl functionalized MWCNTs have been used. In fact, while high temperature annealing treatments remove lattice defects from the walls of CNTs, hence improving their mechanical strength, acid oxidative treatments increase chemical reactivity of pristine material, consequently chemical bonds between the reinforcement and the cement matrix are supposed to enhance the mechanical strength. Flexural and compressive tests showed a worsening in mechanical properties with functionalized MWCNTs, while a significant improvement is obtained with both as-grown and annealed MWCNTs. The phase composition of the composites was characterized by means of thermo gravimetric analysis coupled with mass spectroscopy, while the mineralogy and microstructure were analyzed by means of an X-ray diffractometer and scanning electron microscope. The results are interpreted and discussed taking into account the chemical and physical properties of the MWCNTs by means of EDX, TGA, SEM and Raman analysi