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

Risk profiles and one-year outcomes of patients with newly diagnosed atrial fibrillation in India: Insights from the GARFIELD-AF Registry.

BACKGROUND: The Global Anticoagulant Registry in the FIELD-Atrial Fibrillation (GARFIELD-AF) is an ongoing prospective noninterventional registry, which is providing important information on the baseline characteristics, treatment patterns, and 1-year outcomes in patients with newly diagnosed non-valvular atrial fibrillation (NVAF). This report describes data from Indian patients recruited in this registry. METHODS AND RESULTS: A total of 52,014 patients with newly diagnosed AF were enrolled globally; of these, 1388 patients were recruited from 26 sites within India (2012-2016). In India, the mean age was 65.8 years at diagnosis of NVAF. Hypertension was the most prevalent risk factor for AF, present in 68.5% of patients from India and in 76.3% of patients globally (P < 0.001). Diabetes and coronary artery disease (CAD) were prevalent in 36.2% and 28.1% of patients as compared with global prevalence of 22.2% and 21.6%, respectively (P < 0.001 for both). Antiplatelet therapy was the most common antithrombotic treatment in India. With increasing stroke risk, however, patients were more likely to receive oral anticoagulant therapy [mainly vitamin K antagonist (VKA)], but average international normalized ratio (INR) was lower among Indian patients [median INR value 1.6 (interquartile range {IQR}: 1.3-2.3) versus 2.3 (IQR 1.8-2.8) (P < 0.001)]. Compared with other countries, patients from India had markedly higher rates of all-cause mortality [7.68 per 100 person-years (95% confidence interval 6.32-9.35) vs 4.34 (4.16-4.53), P < 0.0001], while rates of stroke/systemic embolism and major bleeding were lower after 1 year of follow-up. CONCLUSION: Compared to previously published registries from India, the GARFIELD-AF registry describes clinical profiles and outcomes in Indian patients with AF of a different etiology. The registry data show that compared to the rest of the world, Indian AF patients are younger in age and have more diabetes and CAD. Patients with a higher stroke risk are more likely to receive anticoagulation therapy with VKA but are underdosed compared with the global average in the GARFIELD-AF. CLINICAL TRIAL REGISTRATION-URL: http://www.clinicaltrials.gov. Unique identifier: NCT01090362