Commentaries on article 26 of the OECD Model Tax Convention: exchange of information

The information exchange clause contained in Article 26 of the OECD MTC has evolved to become an instrument that has effectively increased the possibilities of obtaining and exchanging information to fight tax avoidance and tax evasion. This may be inferred from analysis of the Ibero-American network of Double Taxation Conventions. However, such evolution raises some issues yet to be tackled. As an example, the provision has not considered the taxpayers’ rights and guarantees in the course of the information exchange procedure. Also, the evidence value of documents which despite being obtained illegally, have been lawfully exchanged at an international level through cooperation instruments, remains problematic. In the same vein, its retroactive application and the time limits of the clause are also questionable. This paper aims to discuss all of these conflicts and, if possible, to provide some solutions in this respect.Study made in the framework of the research project “Obtaining and exchange of information as mechanism to fight against tax fraud and abuse of law: finding the balance between administrative prerogatives and taxpayer rights” N. ref. DER2016-7829-P, funded by the Ministry of Economy and Competitiveness, the principal researcher of which is Dr. Hugo Lópe

Guía de recomendaciones para la atención del alumnado universitario con altas capacidades intelectuales

Guía de recomendaciones para profesoradoEl presente trabajo ha contado con una ayuda del Programa de Redes de investigación en docencia universitaria del Instituto de Ciencias de la Educación de la Universidad de Alicante (convocatoria 2022). Ref.: 5673

Real space demonstration of induced crystalline 3D nanostructuration of organic layers

La filiació de Marcos Paradinas Aranjuelo en el moment de la publicació és l'Institut Català de Nanociència i NanotecnologiaThe controlled 3D nanostructuration of molecular layers of the semiconducting molecules CH (pentacene) and N,N'-dioctyl-3,4,9,10-perylene tetracarboxylic diimide (PTCDI-C8) is addressed. A tip-assisted method using atomic force microscopy (AFM) is developed for removing part of the organic material and relocating it in up to six layer thick nanostructures. Moreover, unconventional molecular scale imaging combining diverse friction force microscopy modes reveals the stacking sequence of the piled layers. In particular, we unambiguously achieve epitaxial growth, an issue of fundamental importance in thin film strategies for the nanostructuration of more efficient organic nanodevices

Improvement in the definition of anti-HLA antibody profile in highly sensitized patients

The definition of anti-HLA antibody profile in highly sensitized patients on a waiting list is crucial when virtual crossmatch is used in organ allocation systems, but also when used to identify the true deleterious anti-HLA antibodies. Here we propose different levels of risk based on the results of anti-HLA antibody testing in neat serum (N) and after sera dilution (DIL) and C1q test in 18 highly sensitized patients. This group was heterogeneous in terms of anti-HLA antibody titers and their ability to fix complement. After dilution, 15 out of 18 patients (83.3%) showed a reduction of positive bead counts whereas 4 patients showed a prozone effect and complement fixation was demonstrated. The high dilution of sera and ascertaining the complement fixation allow the accurate definition of risk anti-HLA antibody profiles in highly sensitized patients, as demonstrated in 5 of the sensitized patients who were transplanted

Influence of the relative molecular orientation on interfacial charge-transfer Excitons at donor/acceptor Nanoscale heterojunctions

We address the impact of the relative orientation between donor (D) and acceptor (A) molecules at the D/A heterojunction on the exciton dissociation. For this purpose, two-dimensional heterojunctions of diindenoperylene (DIP) and N,N'-dioctyl-3,4,9,10-perylene tetracarboxylicdiimide (PTCDI-C) deposited onto SiO/Si are grown, which exemplify two model interfaces with the π-staking direction either perpendicular or parallel to the interface. Aspects related to the morphology of the heterojunctions and charge photogeneration are studied by scanning probe force methods and photoluminescence (PL) spectroscopy. Results from PL spectroscopy indicate that the exciton dissociation is influenced by the different relative molecular orientations of A and D. For the configuration with stronger orbital overlap between A and D at the interface, the exciton dissociation is dominated by recombination from an interfacial charge-transfer state. © 2014 American Chemical Society

Usefulness of Serial Multiorgan Point-of-Care Ultrasound in Acute Heart Failure: Results from a Prospective Observational Cohort.

Background and Objectives: Acute heart failure (AHF) is a common disease and a cause of high morbidity and mortality, constituting a major health problem. The main purpose of this study was to determine the impact of multiorgan ultrasound in identifying pulmonary hypertension (PH), a major prognostic factor in patients admitted due to AHF, and assess whether there are significant changes in the venous excess ultrasonography (VE US) score or femoral vein Doppler at discharge. Materials and Methods: Patients were evaluated with a standard protocol of lung ultrasound, echocardiography, inferior vena cava (IVC) and hepatic, portal, intra-renal and femoral vein Doppler flow patterns at admission and on the day of discharge. Results: Thirty patients were enrolled during November 2021. The mean age was seventy-nine years (Standard Deviation–SD 13.4). Seven patients (23.3%) had a worsening renal function during hospitalization. Regarding ultrasound findings, VE US score was calculated at admission and at discharge, unexpectedly remaining unchanged or even worsened (21 patients, 70.0%). The area under the curve for the lung score was 83.9% (p = 0.008), obtaining a cutoff value of 10 that showed a sensitivity of 82.6% and a specificity of 71.4% in the identification of intermediate and high PH. It was possible to monitor significant changes between both exams on the lung score (16.5 vs. 9.3; p < 0.001), improvement in the hepatic vein Doppler pattern (2.4 vs. 2.1; p = 0.002), improvement in portal vein Doppler pattern (1.7 vs. 1.4; p = 0.023), without significant changes in the intra-renal vein Doppler pattern (1.70 vs. 1.57; p = 0.293), VE US score (1.3 vs. 1.1; p = 0.501), femoral vein Doppler pattern (2.4 vs. 2.1; p = 0.161) and IVC collapsibility (2.0 vs. 2.1; p = 0.420). Conclusions: Our study results suggest that performing serial multiorgan Point-of-Care ultrasound can help us to better identify high and intermediate probability of PH patients with AHF. Currently proposed multi-organ, venous Doppler scanning protocols, such as the VE US score, should be further studied before expanding its use in AHF patients.post-print2977 K

Modulation of autoimmune arthritis severity in mice by Apolipoprotein E (ApoE) and cholesterol

Apolipoprotein E (ApoE) deficiency promoted an exacerbation of autoimmune arthritis in mice by inducing pro-inflammatory immune responses. In this study we analysed the contribution of hypercholesterolemia and/or the absence of ApoE anti-inflammatory properties, unrelated to its function in the control of cholesterol metabolism, towards the acceleration of arthritis in these mutant animals. The induction and severity of collagen type II-induced arthritis (CIA) were compared for B10.RIII wild type (WT), B10.RIII.ApoE+/- , B10.RIII.ApoE-/- and B10.RIII.LDLR-/- mice with different concentrations of circulating ApoE and cholesterol. A 50-70% reduction in serum levels of ApoE was observed in heterozygous B10.RIII.ApoE+/- mice in comparison to B10.RIII.WT, although both strains of mice exhibited similar circulating lipid profiles. This ApoE reduction was associated with an increased CIA severity that remained lower than in homozygous B10.RIII.ApoE-/- mice. An important rise in circulating ApoE concentration was observed in hypercholesterolemic B10.RIII.LDLR-/- mice fed with a normal chow diet, and both parameters further increased with an atherogenic hypercholesterolemic diet. However the severity of CIA in B10.RIII.LDLR-/- mice was similar to that of B10.RIII.WT controls. In conclusion, by comparing the evolution of CIA between several strains of mutant mice with different levels of serum ApoE and cholesterol, our results demonstrate that both hypercholesterolemia and ApoE regulate the intensity of in vivo systemic autoimmune responses. This article is protected by copyright. All rights reserve

Therapeutic Effects of Anti-Bone Morphogenetic Protein and Activin Membrane-Bound Inhibitor Treatment in Psoriasis and Arthritis

Abstract Objective: The transforming growth factor ? (TGF?) inhibitor BAMBI (bone morphogenetic protein and activin membrane-bound inhibitor) has been shown to control differentiation of CD4+ T lymphocytes into either tolerogenic Treg cells or pathogenic Th17 cells, through the regulation of TGF? and interleukin-2 (IL-2) signaling strength. The present study was undertaken to explore the potential beneficial effects of this strategy of pharmacologic inhibition using novel anti-BAMBI monoclonal antibodies (mAb) in different experimental murine models of chronic skin and joint inflammatory/autoimmune disease. Methods: Development of Saccharomyces cerevisiae mannan-induced psoriatic arthritis (MIP) (n = 18-30 mice per group), imiquimod-induced skin psoriasis (n = 20-30 mice per group), or type II collagen-induced arthritis (CIA) (n = 13-16 mice per group) was analyzed in a total of 2-5 different experiments with either wild-type (WT) or BAMBI-deficient B10.RIII mice that were left untreated or treated with mAb B101.37 (mouse IgG1 anti-BAMBI), a mouse IgG1 anti-TNP isotype control, anti-CD25, or anti-TGF? mAb. Results: Treatment of normal mice with IgG1 anti-BAMBI mAb clone B101.37 led to expansion of Treg cells in vivo, and had both preventive and therapeutic effects in mice with MIP (each P < 0.05 versus controls). The conferred protection against disease progression was found to be mediated by Treg cells, which controlled the activation and expansion of pathogenic IL-17-producing cells, and was dependent on the level of TGF? activity. Furthermore, treatment with B101.37 mAb blocked both the development of skin psoriasis induced by imiquimod and the development of CIA in mice (each P < 0.05 versus controls). Finally, pharmacologic inhibition of BAMBI with the IgM anti-BAMBI mAb B143.14 also potentiated the suppressive activity of Treg cells in vitro (P < 0.001 versus controls). Conclusion: These results in murine models identify BAMBI as a promising new therapeutic target for chronic inflammatory diseases and other pathologic conditions modulated by Treg cells.Funding was provided by grants from the Spanish Ministerio de Economía y Competitividad (Plan Nacional I+D+i) co-financed by European Development Regional Fund to RM (SAF2017-82905-R) and JM (SAF2016-75195-R). PA and MI were partially supported by grants from “Luchamos por la Vida Foundation” and the Spanish Ministerio de Economía y Competitividad (IPT2011-1527-010000) associated with Fibrostatin SL, respectivel

Guía para la observación nivometeorológica

Esta guía contiene una compilación de los métodos para la recogida y transmisión de datos de observación nivológicos y meteorológicos. La guía trata de recoger los procedimientos de observación nivometeorológica más actuales, incorporando las novedades, para las que a menudo la documentación está dispersa. Tanto en la edición de 2015 como en la de 2019 se actualizan dos elementos fundamentales: la Tabla de Tamaños de Aludes y la Escala Europea de Peligro de Aludes, modificados según lo propuesto en las últimas asambleas de la EAWS. En la misma línea, se ha actualizado la tabla de densidades típicas de la nieve

Guía para la observación nivometeorológica

Esta guía contiene una compilación de los métodos para la recogida y transmisión de datos de observación nivológicos y meteorológicos. La guía trata de recoger los procedimientos de observación nivometeorológica más actuales, incorporando las novedades, para las que a menudo la documentación está dispersa. En esta edición de 2015 se actualizan dos elementos fundamentales: la Tabla de Tamaños de Aludes y la Escala Europea de Peligro de Aludes, modificados según lo propuesto en la última asamblea de la EAWS. En la misma línea, se ha actualizado la tabla de densidades típicas de la nieve