El instrumento esencial en la fiscalidad internacional: los convenios de doble imposición. Diferencias y semejanzas entre el modelo de convenio para eliminar la doble imposición y prevenir la evasión fiscal de la OCDE, ONU y Comunidad Andina

El artículo destaca la importancia de los Convenios de Doble Imposición en el contexto de la fiscalidad internacional. Actualmente existe una red mundial de más de 3000 Convenios y la gran mayoría se basan en el Modelo de Convenio de la OCDE o en el Modelo de Convenio de Naciones Unidas. Siguiendo un eje cronológico, el artículo expone desde su origen el Modelo de Convenio de la OCDE, de la ONU y de la Comunidad Andina. También destaca sus principales diferencias y semejanzas y explica su finalidad, estructura y principios rectores.The article highlights the importance of Double Tax Treaties in the context of International Taxation. At the present time, there is a worldwide network of over 3000 Tax Treaties and the vast majority are based on the OECD Model Convention or on the UN Model Convention. Following a chronological axis, the article exposes, since its inception, the OECD, UN and Andean Community Model Convention. It also highlights the main differences and similarities among them and explains their purposes, structures and guiding principles

La importancia del tribunal de justicia de la Unión Europea y la relevancia de su jurisprudencia en materia tributaria sobre los estados miembros.

Este artículo ofrece una completa visión de la evolución histórica de la Unión Europea y de la primacía del Derecho de la UE sobre las legislaciones internas de los Estados miembros. Se centra en el papel desarrollado por su Tribunal de Justicia y, en concreto, en la importancia de su jurisprudencia en materia tributaria como fuente de Derecho y parte de su ordenamiento jurídico.This article provides a comprehensive overview of the historical evolution of the European Union and of the primacy of EU Law over domestic laws of the Member States. It focuses on the role played by the European Court of Justice and, in particular, on the importance of its case law on taxation as a source of law and part of its legal system

El plan de acción BEPS de la OCDE: pasado, presente y futuro

Este trabajo ofrece una visión general del denominado Plan de Acción BEPS de la OCDE. El estudio se divide en tres grandes bloques. En primer lugar se explica el origen del proyecto haciendo referencia a informes previos de Organizaciones Internacionales e Instituciones Europeas. En segundo lugar, explica su situación actual y los siete informes de las acciones publicados. En tercer lugar, se exponen los próximos pasos del Plan de Acción BEPS antes de que finalice en diciembre 2015. Finalmente el autor pone de manifiesto una serie de conclusiones.This paper provides an overview of the called Action Plan BEPS, which is being drafted by OECD. The study is divided into three sections. First, it explains the background of the project, it refers to previous reports published by International Organizations and European Institutions. Second, the paper explains the current situation and the seven actions which are already published. Third, it exposes what are the next steps of the Action Plan before the end of BEPS in December 2015. Finally, the author reveals some conclusions

La cláusula general del establecimiento permanente, la distinción entre el agente dependiente e independiente en el artículo 5 MC OCDE y la polémica figura del comisionista

Desde sus orígenes, el establecimiento permanente ha sido una de los elementos fundamentales en el contexto de la fiscalidad internacional. Este trabajo, tras ofrecer una visión de su evolución histórica, analiza los elementos principales de su cláusula general y de la cláusula de agencia. Expone la figura del agente dependiente e independiente y plantea la problemática derivada de la incierta calificación jurídica del comisionista

La atribución de beneficios al establecimiento permanente en el artículo 7 MCOCDE

Mención Internacional en el título de doctorEste trabajo de tesis trata de analizar el régimen jurídico-tributario convencional para atribuir los ingresos y gastos al establecimiento permanente de acuerdo con el método directo. Desde la perspectiva de las distintas versiones del artículo 7 del Modelo de Convenio OCDE, este estudio trata de demostrar que la asimilación del establecimiento permanente a una empresa separada o a una empresa independiente no es un sinónimo. La asunción de una ficción u otra repercute en la asignación de ingresos y gastos a dicha parte de la empresa, y por ende, en la determinación de sus beneficios o pérdidas empresariales. A fin de valorar la adecuación de ambas ficciones, este trabajo de investigación intenta explicar que la asunción del establecimiento permanente como una empresa distinta e independiente no es conforme a la finalidad del artículo 7 MCOCDE y al objetivo de este instituto jurídico. En este sentido, el autor también trata de enfatizar su opinión intentando demostrando que la metodología del denominado Criterio Autorizado de la OCDE, establecida en un documento soft law, ni está en consonancia con la ficción de empresa independiente ni con la redacción e interpretación que se infiere de este preceptoThis thesis tries to analyze how the conventional legal-tax regime attributes income and expenses to the permanent establishment (PE) according to the direct method. From the perspective of the different versions of Article 7 of the OECD Model Tax Convention, this essay tries to explain how the assimilation of the permanent establishment to a separate company or to an independent company are not synonym. The assumption of a fiction or the other affects the allocation of income and expenses to that part of the company and therefore, the determinination of their business profits and losses. In order to assess the adequacy of both fictions, this research tries to explain that the assumption of the permanent establishment as a separate and independent company is not in accordance with the purpose of article 7 MCOECD and the objective of this legal institute. In this sense, the author tries to emphasize his opinion by trying to demonstrate that the methodology of the so-called Authorized OECD Approach, established in a soft law document, is neither is in line with the fiction of an independent company nor with the drafting and interpretation that is inferred from this article.Programa Oficial de Doctorado en DerechoPresidente: Gianluigi Bizioli; Secretario: Andrés Báez Moreno; Vocal: Saturnina Moreno Gonzále

Análisis sobre la licitud de las operaciones de arbitraje fiscal internacional

This study is mainly concerned with the legality, or not, of the main types of international tax arbitrage transactions. Firstly, it analyzes the evolution of the importance given by both States and Tax Administrations and by international organizations and European institutions to cross-border transactions, which are made by multinational companies getting, in one way or another, tax advantages regarding minimization of its tax payments. It means, a considerable reduction of its tax burden, even, until double non taxation is reached. The paper gives an overview of the main types of these cross-border transactions, mostly international, distinguishing two different groups. On the one hand, it refers to transactions focused on differences among domestic tax systems in relation with a legal concept. On the other hand, it analyzes transactions which are based on tax and legal loopholes derived from different legal, tax, accounting and financial treatments given to the same transactions in order to take some tax advantages. Finally, the author studies the main anti-abuse and anti-avoidance mechanisms and he considers if they are enough and effective to tackle with these cross-border transactions or if it would be appropriate to propose other different instruments.El trabajo versa principalmente sobre la licitud o no de los principales tipos de operaciones de arbitraje fiscal internacional. En primer lugar, el estudio analiza la evolución hasta la actualidad de la importancia otorgada tanto por los Estados y Administraciones Tributarias como por las organizaciones internacionales e instituciones europeas a las operaciones transnacionales que son realizadas, como norma general, por entidades multinacionales y que consiguen, de un modo u otro, reducir o minimizar su carga tributaria, hasta el punto de que la misma sea nula. El trabajo ofrece una visión de los principales tipos de transacciones, en su mayoría internacionales, distinguiendo dos grandes bloques. Por un lado, hace referencia a las transacciones que se centran en las divergencias entre legislaciones domésticas a la hora de otorgar contenido a un concepto jurídico. Por otro, trata las operaciones que aprovechan lagunas legales y fiscales que derivan de los diferentes tratamientos jurídicos, legales, contables y financieros otorgados por cada Estado a una misma transacción. Por último, estudia cuáles son los principales mecanismos anti-abuso existentes y si consiguen lidiar con esta índole de transacciones transnacionales o, si por el contrario, hay que centrarse en proponer otros instrumentos

Actualización de la docencia y metodologías activas del aprendizaje del Derecho en el entorno digital

El presente libro colectivo recoge las publicaciones de los miembros de los proyectos de innovación docente RENOVA-PID, UVSFPIE_ PID-1641711; RENOVA-PID, UVSFPIE, _ PID-1639612; y RENOVAPID, UV-SFPIE_PID-1639324; dirigidos por los respectivos codirectores de la presente obra. Junto con estas publicaciones resultados de la ejecución de los anteriores proyectos, la presente obra recoge también las publicaciones de otros autores invitados, todos ellos profesores universitarios dedicados a la enseñanza del Derecho.RENOVA-PID, UVSFPIE_ PID-1641711.RENOVA-PID, UVSFPIE, _PID-1639612.RENOVAPID, UV-SFPIE_PID-1639324This collective book gathers the publications of the members of the teaching innovation projects RENOVA-PID, UVSFPIE_ PID-1641711; RENOVA-PID, UVSFPIE, _ PID-1639612; and RENOVAPID, UV-SFPIE_PID-1639324; directed by the respective co-directors of the present work. Along with these publications resulting from the execution of the above projects, the present work also includes publications by other invited authors, all of them university professors devoted to law teaching

PDGF-BB serum levels are decreased in adult onset Pompe patients

Adult onset Pompe disease is a genetic disorder characterized by slowly progressive skeletal and respiratory muscle weakness. Symptomatic patients are treated with enzymatic replacement therapy with human recombinant alfa glucosidase. Motor functional tests and spirometry are commonly used to follow patients up. However, a serological biomarker that correlates with the progression of the disease could improve follow-up. We studied serum concentrations of TGFβ, PDGF-BB, PDGF-AA and CTGF growth factors in 37 adult onset Pompe patients and 45 controls. Moreover, all patients performed several muscle function tests, conventional spirometry, and quantitative muscle MRI using 3-point Dixon. We observed a statistically significant change in the serum concentration of each growth factor in patients compared to controls. However, only PDGF-BB levels were able to differentiate between asymptomatic and symptomatic patients, suggesting its potential role in the follow-up of asymptomatic patients. Moreover, our results point to a dysregulation of muscle regeneration as an additional pathomechanism of Pompe disease

Intermediate Molecular Phenotypes to Identify Genetic Markers of Anthracycline-Induced Cardiotoxicity Risk.

Cardiotoxicity due to anthracyclines (CDA) affects cancer patients, but we cannot predict who may suffer from this complication. CDA is a complex trait with a polygenic component that is mainly unidentified. We propose that levels of intermediate molecular phenotypes (IMPs) in the myocardium associated with histopathological damage could explain CDA susceptibility, so variants of genes encoding these IMPs could identify patients susceptible to this complication. Thus, a genetically heterogeneous cohort of mice (n = 165) generated by backcrossing were treated with doxorubicin and docetaxel. We quantified heart fibrosis using an Ariol slide scanner and intramyocardial levels of IMPs using multiplex bead arrays and QPCR. We identified quantitative trait loci linked to IMPs (ipQTLs) and cdaQTLs via linkage analysis. In three cancer patient cohorts, CDA was quantified using echocardiography or Cardiac Magnetic Resonance. CDA behaves as a complex trait in the mouse cohort. IMP levels in the myocardium were associated with CDA. ipQTLs integrated into genetic models with cdaQTLs account for more CDA phenotypic variation than that explained by cda-QTLs alone. Allelic forms of genes encoding IMPs associated with CDA in mice, including AKT1, MAPK14, MAPK8, STAT3, CAS3, and TP53, are genetic determinants of CDA in patients. Two genetic risk scores for pediatric patients (n = 71) and women with breast cancer (n = 420) were generated using machine-learning Least Absolute Shrinkage and Selection Operator (LASSO) regression. Thus, IMPs associated with heart damage identify genetic markers of CDA risk, thereby allowing more personalized patient management.J.P.L.’s lab is sponsored by Grant PID2020-118527RB-I00 funded by MCIN/AEI/10.13039/ 501100011039; Grant PDC2021-121735-I00 funded by MCIN/AEI/10.13039/501100011039 and by the “European Union Next Generation EU/PRTR”, the Regional Government of Castile and León (CSI144P20). J.P.L. and P.L.S. are supported by the Carlos III Health Institute (PIE14/00066). AGN laboratory and human patients’ studies are supported by an ISCIII project grant (PI18/01242). The Human Genotyping unit is a member of CeGen, PRB3, and is supported by grant PT17/0019 of the PE I + D + i 2013–2016, funded by ISCIII and ERDF. SCLl is supported by MINECO/FEDER research grants (RTI2018-094130-B-100). CH was supported by the Department of Defense (DoD) BCRP, No. BC190820; and the National Cancer Institute (NCI) at the National Institutes of Health (NIH), No. R01CA184476. Lawrence Berkeley National Laboratory (LBNL) is a multi-program national laboratory operated by the University of California for the DOE under contract DE AC02-05CH11231. The Proteomics Unit belongs to ProteoRed, PRB3-ISCIII, supported by grant PT17/0019/0023 of the PE I + D +i, 2017–2020, funded by ISCIII and FEDER. RCC is funded by fellowships from the Spanish Regional Government of Castile and León. NGS is a recipient of an FPU fellowship (MINECO/FEDER). hiPSC-CM studies were funded in part by the “la Caixa” Banking Foundation under the project code HR18-00304 and a Severo Ochoa CNIC Intramural Project (Exp. 12-2016 IGP) to J.J.S

Effectiveness of Fosfomycin for the Treatment of Multidrug-Resistant Escherichia coli Bacteremic Urinary Tract Infections

IMPORTANCE The consumption of broad-spectrum drugs has increased as a consequence of the spread of multidrug-resistant (MDR) Escherichia coli. Finding alternatives for these infections is critical, for which some neglected drugs may be an option. OBJECTIVE To determine whether fosfomycin is noninferior to ceftriaxone or meropenem in the targeted treatment of bacteremic urinary tract infections (bUTIs) due to MDR E coli. DESIGN, SETTING, AND PARTICIPANTS This multicenter, randomized, pragmatic, open clinical trial was conducted at 22 Spanish hospitals from June 2014 to December 2018. Eligible participants were adult patients with bacteremic urinary tract infections due to MDR E coli; 161 of 1578 screened patients were randomized and followed up for 60 days. Data were analyzed in May 2021. INTERVENTIONS Patients were randomized 1 to 1 to receive intravenous fosfomycin disodium at 4 g every 6 hours (70 participants) or a comparator (ceftriaxone or meropenem if resistant; 73 participants) with the option to switch to oral fosfomycin trometamol for the fosfomycin group or an active oral drug or pa renteral ertapenem for the comparator group after 4 days. MAIN OUTCOMES AND MEASURES The primary outcome was clinical and microbiological cure (CMC) 5 to 7 days after finalization of treatment; a noninferiority margin of 7% was considered. RESULTS Among 143 patients in the modified intention-to-treat population (median [IQR] age, 72 [62-81] years; 73 [51.0%] women), 48 of 70 patients (68.6%) treated with fosfomycin and 57 of 73 patients (78.1%) treated with comparators reached CMC (risk difference, -9.4 percentage points; 1-sided 95% CI, -21.5 to infinity percentage points; P = .10). While clinical or microbiological failure occurred among 10 patients (14.3%) treated with fosfomycin and 14 patients (19.7%) treated with comparators (risk difference, -5.4 percentage points; 1-sided 95% CI. -infinity to 4.9; percentage points; P = .19), an increased rate of adverse event-related discontinuations occurred with fosfomycin vs comparators (6 discontinuations [8.5%] vs 0 discontinuations; P = .006). In an exploratory analysis among a subset of 38 patients who underwent rectal colonization studies, patients treated with fosfomycin acquired a new ceftriaxone-resistant or meropenem-resistant gram-negative bacteria at a decreased rate compared with patients treated with comparators (0 of 21 patients vs 4 of 17 patients [23.5%]; 1-sided P = .01). CONCLUSIONS AND RELEVANCE This study found that fosfomycin did not demonstrate noninferiority to comparators as targeted treatment of bUTI from MDR E coli; this was due to an increased rate of adverse event-related discontinuations. This finding suggests that fosfomycin may be considered for selected patients with these infections