Las reglas sobre precios de transferencia bajo el Derecho Europeo: reflexiones en torno a la jurisprudencia del TJUE

Transfer-pricing rules, as allocation of income rules, are a key element within international tax planning, in particular when this planning has a direct or indirect impact in the European Union. It is necessary to think about the nature of transfer pricing rules under EU Law. The ECJ has defined somehow these aspects in its case law dated 31 May 2018, Hornbach-Baumarkt AG case (C-382/18) starting from its previous doctrine within the case SGI (C-311/08) dated 21 January 2010. The Court understands that the transfer pricing rules are focused on the allocation of taxing rights between jurisdictions. That is, transfer pricing rules do not deal with the allocation of income between related parties. Reasoning that would be against the nature of those rules.Los precios de transferencia, como normas de atribución de ingresos, representan un elemento importante en materia de planificación fiscal internacional, especialmente cuando la planificación tiene efecto, directa o indirectamente, en la Unión Europea. Se debe atender a la naturaleza de las reglas sobre precios de transferencia bajo el ámbito del Derecho Europeo. El TJUE ha definido en cierto modo estos aspectos en su asunto de fecha 31 de mayo de 2018, Hornbach-Baumarkt AG (C-382/18) partiendo de sus pronunciamientos previos en el asunto SGI (C-311/08) de 21 de enero de 2010. Este tribunal entiende que las normas de precios de transferencia se constituyen como reglas sobre la atribución de la potestad tributaria entre Estados, y no como reglas de atribución de ingresos entre partes vinculadas. Razonamiento que resultaría contrario a la naturaleza de estas normas

Effects of pre-operative isolation on postoperative pulmonary complications after elective surgery: an international prospective cohort study an international prospective cohort study

We aimed to determine the impact of pre-operative isolation on postoperative pulmonary complications after elective surgery during the global SARS-CoV-2 pandemic. We performed an international prospective cohort study including patients undergoing elective surgery in October 2020. Isolation was defined as the period before surgery during which patients did not leave their house or receive visitors from outside their household. The primary outcome was postoperative pulmonary complications, adjusted in multivariable models for measured confounders. Pre-defined sub-group analyses were performed for the primary outcome. A total of 96,454 patients from 114 countries were included and overall, 26,948 (27.9%) patients isolated before surgery. Postoperative pulmonary complications were recorded in 1947 (2.0%) patients of which 227 (11.7%) were associated with SARS-CoV-2 infection. Patients who isolated pre-operatively were older, had more respiratory comorbidities and were more commonly from areas of high SARS-CoV-2 incidence and high-income countries. Although the overall rates of postoperative pulmonary complications were similar in those that isolated and those that did not (2.1% vs 2.0%, respectively), isolation was associated with higher rates of postoperative pulmonary complications after adjustment (adjusted OR 1.20, 95%CI 1.05–1.36, p = 0.005). Sensitivity analyses revealed no further differences when patients were categorised by: pre-operative testing; use of COVID-19-free pathways; or community SARS-CoV-2 prevalence. The rate of postoperative pulmonary complications increased with periods of isolation longer than 3 days, with an OR (95%CI) at 4–7 days or ≥ 8 days of 1.25 (1.04–1.48), p = 0.015 and 1.31 (1.11–1.55), p = 0.001, respectively. Isolation before elective surgery might be associated with a small but clinically important increased risk of postoperative pulmonary complications. Longer periods of isolation showed no reduction in the risk of postoperative pulmonary complications. These findings have significant implications for global provision of elective surgical care. We aimed to determine the impact of pre-operative isolation on postoperative pulmonary complications after elective surgery during the global SARS-CoV-2 pandemic. We performed an international prospective cohort study including patients undergoing elective surgery in October 2020. Isolation was defined as the period before surgery during which patients did not leave their house or receive visitors from outside their household. The primary outcome was postoperative pulmonary complications, adjusted in multivariable models for measured confounders. Pre-defined sub-group analyses were performed for the primary outcome. A total of 96,454 patients from 114 countries were included and overall, 26,948 (27.9%) patients isolated before surgery. Postoperative pulmonary complications were recorded in 1947 (2.0%) patients of which 227 (11.7%) were associated with SARS-CoV-2 infection. Patients who isolated pre-operatively were older, had more respiratory comorbidities and were more commonly from areas of high SARS-CoV-2 incidence and high-income countries. Although the overall rates of postoperative pulmonary complications were similar in those that isolated and those that did not (2.1% vs 2.0%, respectively), isolation was associated with higher rates of postoperative pulmonary complications after adjustment (adjusted OR 1.20, 95%CI 1.05–1.36, p = 0.005). Sensitivity analyses revealed no further differences when patients were categorised by: pre-operative testing; use of COVID-19-free pathways; or community SARS-CoV-2 prevalence. The rate of postoperative pulmonary complications increased with periods of isolation longer than 3 days, with an OR (95%CI) at 4–7 days or ≥ 8 days of 1.25 (1.04–1.48), p = 0.015 and 1.31 (1.11–1.55), p = 0.001, respectively. Isolation before elective surgery might be associated with a small but clinically important increased risk of postoperative pulmonary complications. Longer periods of isolation showed no reduction in the risk of postoperative pulmonary complications. These findings have significant implications for global provision of elective surgical care