Aplicación de la tasa adicional por disposición indirecta de renta en ajustes secundarios de precios de transferencia

El presente trabajo de investigación analiza la problemática entorno a la regulación del ajuste secundario de precios de transferencia en la legislación peruana. El problema central reside en que esta se ha llevado a cabo de forma deficiente, toda vez que no guarda coherencia con el ordenamiento jurídico peruano al trasgredir los principios de capacidad contributiva, reserva de ley y jerarquía normativa; siendo, además, que aun cuando se considerara que la normativa supera tales cuestionamientos, el análisis efectuado nos permite establecer que la aplicación del mencionado ajuste bajo su configuración actual, esto es, la forma de dividendo presunto, resulta improcedente por cuanto en una operación controlada no se verifica una disposición indirecta de renta. Atendiendo que, hasta la fecha, la controversia suscitada por la aplicación del referido ajuste por parte de la Administración Tributaria no ha sido resuelta, se ofrecen propuestas de solución con el objeto de que se brinde seguridad jurídica y se reduzca la litigiosidad tributaria.This research paper analyzes the problems related to the regulation of the secondary transfer pricing adjustment in Peruvian legislation. The main problem is that this adjustment has been carried out in a deficient manner, since it is not consistent with the Peruvian legal system by transgressing the principles of contributive capacity, legal reservation, and normative hierarchy. Furthermore, even if it were considered that the regulation overcomes such questions, the analysis carried out allows us to establish that the application of the aforementioned adjustment under its current configuration- that is, the form of presumed dividend, is inappropriate because in a controlled operation an indirect disposition of income is not verified. In view of the fact that, to date, the controversy raised by the application of the referred adjustment by the Tax Administration has not been resolved, proposals for a solution are offered in order to provide legal certainty and reduce tax litigation

Application of the additional rate for indirect income disposition in secondary transfer pricing adjustments

El presente trabajo de investigación analiza la problemática entorno a la regulación del ajuste secundario de precios de transferencia en la legislación peruana. El problema central reside en que esta se ha llevado a cabo de forma deficiente, toda vez que no guarda coherencia con el ordenamiento jurídico peruano al trasgredir los principios de capacidad contributiva, reserva de ley y jerarquía normativa; siendo, además, que aun cuando se considerara que la normativa supera tales cuestionamientos, el análisis efectuado nos permite establecer que la aplicación del mencionado ajuste bajo su configuración actual, esto es, la forma de dividendo presunto, resulta improcedente por cuanto en una operación controlada no se verifica una disposición indirecta de renta. Atendiendo que, hasta la fecha, la controversia suscitada por la aplicación del referido ajuste por parte de la Administración Tributaria no ha sido resuelta, se ofrecen propuestas de solución con el objeto de que se brinde seguridad jurídica y se reduzca la litigiosidad tributaria.This research paper analyzes the problems related to the regulation of the secondary transfer pricing adjustment in Peruvian legislation. The main problem is that this adjustment has been carried out in a deficient manner, since it is not consistent with the Peruvian legal system by transgressing the principles of contributive capacity, legal reservation, and normative hierarchy. Furthermore, even if it were considered that the regulation overcomes such questions, the analysis carried out allows us to establish that the application of the aforementioned adjustment under its current configuration- that is, the form of presumed dividend, is inappropriate because in a controlled operation an indirect disposition of income is not verified. In view of the fact that, to date, the controversy raised by the application of the referred adjustment by the Tax Administration has not been resolved, proposals for a solution are offered in order to provide legal certainty and reduce tax litigation

Phenological Study of 53 Spanish Minority Grape Varieties to Search for Adaptation of Vitiviniculture to Climate Change Conditions

The main phenological stages (budburst, flowering, veraison, and ripeness) of 53 Spanish minority varieties were studied to determine their potential to help winegrowers adapt to climate change conditions. In total, 43 varieties were studied in the same location in Spain (Alcalá de Henares, in the Madrid region) and 10 varieties in 5 other regions (Galicia, Navarre, Catalonia, Extremadura, and Andalusia). Other traits of agronomic and oenological interest, such as yield and acidity, were also monitored. The results allow for the grouping of the varieties into several clusters according to the time of ripeness (very early—only for red varieties—and early, intermediate, and late, for both red and white varieties) and yield (high, medium, and low). The total acidity in the grape juice ranged from 3 to 11 g of tartaric acid/L. The average temperatures were higher (up to 3–4 °C during summer) compared to historical averages during the 1957–2021 time period. Advanced phenology phases and reduced acidity are regarded as negative effects of climate change for winegrowing practices. Since some minority varieties showed late or intermediate ripening, high acidity, and high (1 Kg/shoot) or medium (0.5 Kg/shoot) yield, our findings suggest that they may be cultivated in the coming years by winegrowers as an approach to mitigate climate change effects.info:eu-repo/semantics/publishedVersio

The Potential of Garnacha Grape Variety for Rosé Winemaking

Documento en el que se detalla la elaboraci&oacute;n de vinos rosados a partir de la variedad Garnacha. Se muestran los resultados obtenidos con dicha variedad en 4 campa&ntilde;as consecutivas (2011-2014)</p

Estudo da qualidade do ar interior em edifícios da Universidade de Málaga: concentrações de radão

The results of the CAI_UMA Project are herein presented, the purpose of which was to quantify the average annual radon concentration in the university education sector by comparing it with current regulations and to estimate the consequent radiological risk. Radon 222Rn measurements were taken in five classrooms from March 2019 to April 2020. 222Rn is a naturally occurring radioactive noble gas belonging to the decay chain of uranium 238U. Measurements were taken using 5 Saphymo® AlphaE active monitors and 70 CR-39® passive detectors and developed at the Radioactivity Laboratory of the University of Cantabria (LARUC). The average annual concentration was 59 Bq/m3. These results match those predicted in national studies such as the Radon Potential Map, the Natural Gamma Radiation Map (MARNA) and the lithostratigraphic and permeability map and in existing radon measurement studies. The effective dose at the University of Malaga (UMA) due to indoor radon exposure for members of the public was determined for the first time: 0.80 mSv/yr. These concentrations do not exceed the legal reference level, although monthly average values above 300 Bq/m3 were measured in certain months. This can be ascribed to poor ventilation and to the accumulation of gas inside the classrooms via various pathways. Quantifying average annual 222Rn concentrations allows the radiological risk to be assessed and compared to reference levels, the risk being low. The goal of informing the public and raising its awareness of the risks of radon exposure was thus achieved.Se presentan los resultados del proyecto CAI_UMA cuyo objetivo fue cuantificar el promedio anual de concentración de radón en el sector educativo universitario, comparándose con la normativa vigente, estimando el riesgo radiológico derivado. Desde marzo 2019 hasta abril 2020, se realizaron mediciones de Radón 222Rn en cinco aulas. 222Rn es un gas noble radiactivo de origen natural, perteneciente a la cadena de desintegración del Uranio 238U. Las mediciones se realizaron mediante 5 detectores activos Saphymo® AlphaE y 70 pasivos CR-39®, revelados en el Laboratorio de Radioactividad, de la Universidad de Cantabria (LARUC). La concentración promedio anual fue de 59 Bq/m3. Estos resultados concuerdan con los pronosticados en estudios a nivel nacional como: el mapa del potencial de Radón, el mapa de radiación Gamma Natural (MARNA), del mapa litoestratigráfico y de permeabilidad, así como de los estudios existentes de medidas de radón. Se determina por primera vez la dosis efectiva en la Universidad de Málaga (UMA) por exposición a radón interior para miembros de público: 0,80 mSv/año. Estas concentraciones no superan el nivel de referencia normativo, si bien en determinados meses se obtienen valores promedios mensuales superiores a 300 Bq/m3. Puede atribuirse a ventilación deficiente y acumulación del gas en el interior de las aulas debida a diversas vías. Cuantificar las concentraciones medias anuales 222Rn permiten estimar el riesgo radiológico, comparándolo con los niveles de referencia, resultando ser un riesgo bajo. Se alcanza el objetivo de informar y concienciar a la sociedad sobre los riesgos a la exposición a radón.Apresentam-se os resultados do projeto CAI_UMA, cujo objetivo foi quantificar a concentração média anual de radão no setor do ensino universitário, comparando-a com as normas vigentes, estimando o risco radiológico derivado. Desde março de 2019 até abril de 2020, realizaram-se medições de Radão 222Rn em cinco salas de aula. 222Rn é um gás nobre radioativo de origem natural, pertencente à cadeia de desintegração do Uranio 238U. As medições foram realizadas com 5 detetores ativos Saphymo® AlphaE e 70 passivos CR-39®, revelados no Laboratório de Radioatividade da Universidade de Cantábria (LARUC). A concentração média anual foi de 59 Bq/m3. Esses resultados são consistentes com os previstos em estudos nacionais como; o mapa do potencial de radão, o mapa de radiação Gama Natural (MARNA), o mapa litoestratigráfico e de permeabilidade, bem como os estudos existentes de medições de radão. Determina-se pela primeira vez na Universidade de Málaga (UMA) a dose efetiva por exposição a radão interior para o público: 0,80 mSv/ano. Estas concentrações não excedem o nível de referência normativo, embora em determinados meses sejam obtidos valores médios mensais acima de 300 Bq/m3. Estes valores podem dever-se a uma ventilação deficiente e à acumulação de gás dentro das salas de aula devido a vários motivos. Quantificar as concentrações anuais médias de 222Rn permite estimar o risco radiológico, comparando-o com os níveis de referência, resultando em baixo risco. O objetivo de informar e conscientizar a sociedade sobre os riscos da exposição ao radão é assim alcançado

Grapevine cane’s waste is a source of bioactive stilbenes

Grapevine canes represent a large source of waste derived from the wine industry with low added-value. In the current work, the cane stilbene composition of twenty two grape cultivars (including Vitis vinifera sativa, Vitis vinifera sylvestris and hybrid direct producers) was investigated. Ten stilbenes were identified and quantified: hopeaphenol, ampelopsin A, isohopeaphenol, piceatannol, trans-piceid, trans-resveratrol, miyabenol C, ε-viniferin, r-viniferin and ω-viniferin. Total stilbene concentration ranged from 2400 to 5800 mg/kg dry weight. Principal component analysis applied to stilbene concentration showed a separation of cultivars in five groups. Antioxidant capacity of the stilbene extracts varied from 1700 to 5300 μmol Trolox equivalent/g dry weight. No relationship was found between stilbene content and ORAC values. Finally, the effect of year on cane stilbene content was also studied in V. vinifera sylvestris grapevine. The effect of the year depended on the cultivar. Data reported sustain the use of grapevine cane byproducts as a low cost source of bioactive stilbenes for the development of natural fungicides as well as nutraceutical, as strategy for sustainable viticulture

Development and characterization of a pure stilbene extract from grapevine shoots for use as a preservative in wine

Grapevine shoots, known to be a source of bioactive stilbenes, are considered one of the most important and abundant waste products from the vineyard. The objective of this study was to obtain a pure stilbene extract from grapevine shoots and test its properties, mainly antimicrobial ones, as a preservative in wine. A new extract with a purity of 99% in stilbenes was obtained by centrifugal partition chromatography. The extract was characterized by HPLC-MS, the main compounds being E-ε-viniferin (70%) and E-resveratrol (18%). The stability conditions for the extract solution were low temperature (4°C) and darkness for a maximum of 21 days. Data regarding to the stability of E-ϵω-viniferin,ω?-viniferin and r-viniferin are reported first. The antimicrobial activity of the extract was higher against yeast (Brettanomyces bruxellensis, Zygosaccharomyces bailli, Haseniaspora uvarum, Candida zemplinina) than against bacteria (Lactobacillus hilgardii, Oenococcus oeni, Pediococcus pentasaceus). The best antimicrobial activity was found on Brettanomyces bruxellensis and Zygossaccharomyces bailli. The aromatic characterization of the extract allows us to establish that it does not affect the sensory properties of wine, and thus wine quality is not compromised with the addition of the extract. All of the above allow us to propose ST99 as a promising alternative to SO2 in wines, including rose and white wines

Modes of climate variability: Synthesis and review of proxy-based reconstructions through the Holocene

Modes of climate variability affect global and regional climates on different spatio-temporal scales, and they have important impacts on human activities and ecosystems. As these modes are a useful tool for simplifying the understanding of the climate system, it is crucial that we gain improved knowledge of their long-term past evolution and interactions over time to contextualise their present and future behaviour. We review the literature focused on proxy-based reconstructions of modes of climate variability during the Holocene (i.e., the last 11.7 thousand years) with a special emphasis on i) proxy-based reconstruction methods; ii) available proxy-based reconstructions of the main modes of variability, i.e., El Niño Southern Oscillation, Pacific Decadal Variability, Atlantic Multidecadal Variability, the North Atlantic Oscillation, the Southern Annular Mode and the Indian Ocean Dipole; iii) major interactions between these modes; and iv) external forcing mechanisms related to the evolution of these modes. This review shows that modes of variability can be reconstructed using proxy-based records from a wide range of natural archives, but these reconstructions are scarce beyond the last millennium, partly due to the lack of robust chronologies with reduced dating uncertainties, technical issues related to proxy calibration, and difficulty elucidating their stationary impact (or not) on regional climates over time. While for each mode the available reconstructions tend to agree at mutidecadal timescales, they show notable disagreement on shorter timescales beyond the instrumental period. The reviewed evidence suggests that the intrinsic variability of modes can be modulated by external forcing, such as orbital, solar, volcanic, and anthropogenic forcing. The review also highlights some modes experience higher variability over the instrumental period, which is partly ascribed to anthropogenic forcing. These features stress the paramount importance of further studying their past variations using long climate-proxy records for the progress of climate science