Desafíos para tributación de la economía creativa y de colaboración en Brasil

El propósito del trabajo es analizar la tributación de la economía social en Brasil, con especial énfasis en la economía creativa y la economía de colaboración, que recientemente están a un ritmo acelerado de crecimiento y carecen de tratamiento legal adecuado. En Brasil y en otros países no existe una definición teórica clara de lo que es creativo y Economía de Colaboración que dificulta adecuado gestión de los instrumentos legales, especialmente las relacionadas con los impuestos. El artículo se abordará el sistema tributario brasileño complejo y cómo puede ser aplicado en la economía creativa .La metodología será la literatura y revisión legislativa.--------------------------------------------------------------------------The purpose of the paper is to analyze the taxation of the social economy in Brazil, with special emphasis on the creative economy and the collaborative economy, which are recently at an accelerated pace of growth and lack adequate legal treatment. In Brazil and in other countries there is no clear theoretical definition of what is creative and Economics of Collaboration that makes it difficult to manage the legal instruments, especially those related to taxes. The article will address the complex Brazilian tax system and how it can be applied in the creative economy. The methodology will be literature and legislative revision.Artículo revisado por pare

Magnetism in Dense Quark Matter

We review the mechanisms via which an external magnetic field can affect the ground state of cold and dense quark matter. In the absence of a magnetic field, at asymptotically high densities, cold quark matter is in the Color-Flavor-Locked (CFL) phase of color superconductivity characterized by three scales: the superconducting gap, the gluon Meissner mass, and the baryonic chemical potential. When an applied magnetic field becomes comparable with each of these scales, new phases and/or condensates may emerge. They include the magnetic CFL (MCFL) phase that becomes relevant for fields of the order of the gap scale; the paramagnetic CFL, important when the field is of the order of the Meissner mass, and a spin-one condensate associated to the magnetic moment of the Cooper pairs, significant at fields of the order of the chemical potential. We discuss the equation of state (EoS) of MCFL matter for a large range of field values and consider possible applications of the magnetic effects on dense quark matter to the astrophysics of compact stars.Comment: To appear in Lect. Notes Phys. "Strongly interacting matter in magnetic fields" (Springer), edited by D. Kharzeev, K. Landsteiner, A. Schmitt, H.-U. Ye