4 research outputs found

    El Informe País por País

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    The most recent addition to reporting obligations by MNEs is Country-by-Country Reporting (CBCR). Applicable to fiscal years beginning already in 2016, CBCR is applicable to MNEs with a turnover over 750 Million Euro. It includes a series of data, allocated by countries, which shall reveal structures for profit shifting towards low tax jurisdictions. A similar CBCR regime is applicable in OECD and G20 countries at least, following the same conditions and template as approved by Action 13 of the BEPS Project. With some differences, a similar obligation was applicable in Europe since 2015 for financial entities and shortly there will be another one for extractive industries and loggers of primary forests. Moreover, the proposed Directive published 20 28 January 2016 promotes an extension of CBCR to all members of the European Union following the BEPS template. This paper examines the origin and significance of CBCR, its highlights and limitations, as well as the potential future developments of this report as an international accounting standard. CBCR is a historical advance with the potential to change the views of the IASB because, transformed into a fully developed accounting standard, would help investors assess country risks, revenue authorities better estimate tax risks, and the society at large hold companies accountable in a more effective SCR environment.La última adición a las obligaciones de suministro de información por las multinacionales es el Informe País por País (IPPP). Con la aplicación del nuevo RIS el IPPP será exigible, ya para los ejercicios iniciados durante 2016, a las multinacionales cuyo grupo facture más de 750 millones. El IPPP recopila, desglosándolas por países, ciertas magnitudes que van a hacer más evidente la deslocalización de beneficios hacia territorios de baja tributación. Este IPPP será exigible también como mínimo en los países de la OCDE y del G20, con formato y condiciones similares acordes con la Acción 13 del Plan BEPS de la OCDE y el G20. Con ciertas variaciones, una obligación similar existía ya en Europa desde 2015 para las entidades de crédito y existirá en breve para las de la industria extractiva y de explotación de bosques primarios. Además, la Propuesta de Directiva de 28 de enero de 2016 prevé que el IPPP se extienda a todas las multinacionales europeas, en consonancia con la Acción 13 de BEPS. Examinamos aquí el origen y significado del IPPP, sus virtudes y limitaciones y las perspectivas evolutivas de este estado informativo. El IPPP es un avance histórico que ha de alterar los planteamientos convencionales del IASB porque, transformado en estado contable, ayudaría a los inversores a evaluar el riesgo país, a la Hacienda a mejor estimar el riesgo fiscal y a la sociedad a exigir mejor la RSC

    The decay τ-→K-K+π-ντ and the ντ mass

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    9 páginas, 4 figuras, 2 tablas.In this paper, we present a model based on the effective chiral Lagrangian to describe the decay τ-→K-K+π-ντ. Using our model we study the possible limits on the ντ mass that can be achieved by a high-statistics, high-precision experiment taking data close to the τ-pair production threshold.The work of two of us (M.C.G-G. and A.P.) has been partially supported by CICYT, Spain, under Grant No. AEN 89-0348. Finally, J.J.G-C. wants to acknowledge the support of a Fulbright Grant during part of the time of this work. This work was supported in part by the U.S. Department of Energy contract No. DE-AC03- 765-fOO515.Peer reviewe
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