Aggresive tax planning, beps and Litigation

These article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion and Profit Shifting. It is also analysed the litigation that the simultaneus application general and specific antiabuse clauses would induced in the struggle againstfiscal avoid/evasion strategies.Este trabajo reflexiona acerca de la planificación fiscal agresiva y el plan BEPS de la OCDE para combatirla, así como acerca de la litigiosidad que puede generar el uso simultáneo de cláusulas antiabuso genéricas y específicas para combatir esas estrategias de elusión/evasión fiscal

On the Mechanism of Rhodium-Catalyzed [6+2] Cycloaddition of 2-Vinylcylobutanones and Alknenes

The 11th International Electronic Conference on Synthetic Organic Chemistry session Computational ChemistryThe intramolecular [6+2] cycloaddition mechanism of 2­vinylcyclobutanones and alkenes catalyzed by the [Rh(CO)2Cl]2 dimer has been studied using density functional theory, comparing this multistep process with the one­step reaction in absence of catalyst. This possible mechanism agrees with what was previously experimentally suggested. Calculations have also allowed to explain the selectivity of the reactio

The 2004 election in Spain : terrorism, accountability, and voting

In this paper the electoral consequences of the Islamist terrorist attacks on March 11, 2004 are analysed. According to a quantitative analysis based on a post-electoral survey, we show the causal mechanisms that transform voters' reactions to the bombings into a particular electoral behaviour and estimate their relevance in the electoral results on March 14, 200

Characteristics of the interaction in azulene···(H2X)n=1,2(X=O,S) clusters

The 11th International Electronic Conference on Synthetic Organic Chemistry session Computational ChemistryA computational study of clusters containing azulene and up to two molecules of water or hydrogen sulfide was carried out to elucidate the main characteristics of these X-H···π interacting systems. For clusters with one H2X molecule only one structure was found interacting with the aromatic cloud of azulene, with an interaction energy of -3.1 kcal/mol both for H2O and H2S as calculated at the CCSD(T)/AVDZ level. On the other hand, MP2 overestimates the interaction in hydrogen sulfide clusters, whereas the MPWB1K functional produces values in very good agreement with CCSD(T). A variety of structures were located for clusters with two H2X molecules. The most stable ones are those which simultaneously present hydrogen bond between H2X molecules and X-H···π contacts. Also, only this kind of structure presents relevant three body stabilizing contributions. On the other hand, the interaction of azulene with (H2X)2 dimer is stronger precisely for structures which do not present X-H···X hydrogen bond. This suggest that for larger systems, structures with the molecules distributed over the aromatic surface but without interacting among them, can be competitive with other, hydrogen bonded clusters, especially in H2S containing system

Study of the Lithium Cation-Ferrocene Interaction by DFT Calculations: an In-Depth Analysis of the Existence of a Planetary System

The 12th International Electronic Conference on Synthetic Organic Chemistry session Computational Chemistr

Study of the Interaction between Aniline and CH3CN, CH3Cl and CH3F

The 12th International Electronic Conference on Synthetic Organic Chemistry session Computational ChemistryA computational study of dimers formed by aniline and one CH3X molecule, X being CN, Cl or F, was carried out to elucidate the main characteristics of the interacting systems. Two different structures were found for each of the dimers, depending on the relative location of the CH3X molecule with respect to the amino hydrogen atoms. The most stable minimum for both acetonitrile and methyl chloride corresponds to structures where the CH3X molecule is located with its methyl group over the aromatic ring establishing a C-H···p contact and simultaneously interacting with the amino group with a N-H···X contact. In methyl fluoride complex, however, no significant interaction takes place with the aromatic ring in the most stable structure. In this case, the interaction takes places with the amino group forming a five member cycle with N-H···F and C-H···N contacts. As regards interaction energies, the stronger complex is formed with acetonitrile, with an interaction energy amounting to -6.4 kcal/mol. Methyl chloride and methyl fluoride form complexes with interaction energies amounting to -4.1 and -4.2 kcal/mol, respectively, though the structural arrangements are quite different for both structures. The results of the SAPT(DFT) analysis indicate that in most complexes the leading contribution to the stabilization of the complex is dispersion, though the electrostatic contribution is almost as important. However, in methyl fluoride most stable complex the larger attractive term is of electrostatic natur