International evidence of tax evasion and money laundering through tax havens

Los efectos perjudiciales de los paraísos fiscales en la sociedad civil comenzaron a ser percibidos en el año 2000, cuando una organización británica, OXFAM, publicó un informe que sugería que estas jurisdicciones les costaban a los países en desarrollo, al menos, cincuenta mil millones de dólares anuales en ingresos perdidos. El objetivo de este estudio es investigar, analizar y evidenciar la vinculación de los paraísos fiscales con la evasión fiscal, la corrupción y el blanqueo de capitales a nivel internacional y sus implicaciones sobre la “justicia fiscal”. La metodología utilizada es empírica y teórica, apoyándose en el estudio de casos y análisis de los documentos presentados y publicados por diversas fuentes. Entre las conclusiones destaca la eficacia de las denuncias y filtraciones que se han producido entre 2007 y 2021 como instrumento ilustrador del funcionamiento de la trama de corrupción fiscal internacional de grandes fortunas o de empresas, relacionadas con paraísos fiscales y que ha posibilitado la apertura de expedientes e investigaciones precisas desde las administraciones públicas nacionales. Los Panama Papers (2016 y 2018) y los Pandora Papers (2021) destacan como las filtraciones más relevantes.The detrimental effects of tax havens on civil society first came to light in 2000 when the British organization OXFAM published a report suggesting that these jurisdictions cost developing countries at least fifty billion dollars a year in lost revenue. The aim of this study is to investigate, analyze and provide evidence for the link between tax havens and international tax evasion, corruption and money laundering, and their implications for ‘tax justice’. The methodology used is empirical and theoretical, based on case studies and analysis of documents presented and published by various sources. The conclusions highlight the effectiveness of reports and leaks that have occurred between 2007 and 2021, which have exposed the functioning of international tax corruption schemes of large fortunes or companies related to tax havens and have made it possible to open files and institute precise investigations by national public administrations. The 2016 Panama Papers and the 2021 Pandora Papers stand out as the most relevant leaks

COVID-19 in hospitalized HIV-positive and HIV-negative patients : A matched study

CatedresObjectives: We compared the characteristics and clinical outcomes of hospitalized individuals with COVID-19 with [people with HIV (PWH)] and without (non-PWH) HIV co-infection in Spain during the first wave of the pandemic. Methods: This was a retrospective matched cohort study. People with HIV were identified by reviewing clinical records and laboratory registries of 10 922 patients in active-follow-up within the Spanish HIV Research Network (CoRIS) up to 30 June 2020. Each hospitalized PWH was matched with five non-PWH of the same age and sex randomly selected from COVID-19@Spain, a multicentre cohort of 4035 patients hospitalized with confirmed COVID-19. The main outcome was all-cause in-hospital mortality. Results: Forty-five PWH with PCR-confirmed COVID-19 were identified in CoRIS, 21 of whom were hospitalized. A total of 105 age/sex-matched controls were selected from the COVID-19@Spain cohort. The median age in both groups was 53 (Q1-Q3, 46-56) years, and 90.5% were men. In PWH, 19.1% were injecting drug users, 95.2% were on antiretroviral therapy, 94.4% had HIV-RNA < 50 copies/mL, and the median (Q1-Q3) CD4 count was 595 (349-798) cells/μL. No statistically significant differences were found between PWH and non-PWH in number of comorbidities, presenting signs and symptoms, laboratory parameters, radiology findings and severity scores on admission. Corticosteroids were administered to 33.3% and 27.4% of PWH and non-PWH, respectively (P = 0.580). Deaths during admission were documented in two (9.5%) PWH and 12 (11.4%) non-PWH (P = 0.800). Conclusions: Our findings suggest that well-controlled HIV infection does not modify the clinical presentation or worsen clinical outcomes of COVID-19 hospitalization

How do women living with HIV experience menopause? Menopausal symptoms, anxiety and depression according to reproductive age in a multicenter cohort

CatedresBackground: To estimate the prevalence and severity of menopausal symptoms and anxiety/depression and to assess the differences according to menopausal status among women living with HIV aged 45-60 years from the cohort of Spanish HIV/AIDS Research Network (CoRIS). Methods: Women were interviewed by phone between September 2017 and December 2018 to determine whether they had experienced menopausal symptoms and anxiety/depression. The Menopause Rating Scale was used to evaluate the prevalence and severity of symptoms related to menopause in three subscales: somatic, psychologic and urogenital; and the 4-item Patient Health Questionnaire was used for anxiety/depression. Logistic regression models were used to estimate odds ratios (ORs) of association between menopausal status, and other potential risk factors, the presence and severity of somatic, psychological and urogenital symptoms and of anxiety/depression. Results: Of 251 women included, 137 (54.6%) were post-, 70 (27.9%) peri- and 44 (17.5%) pre-menopausal, respectively. Median age of onset menopause was 48 years (IQR 45-50). The proportions of pre-, peri- and post-menopausal women who had experienced any menopausal symptoms were 45.5%, 60.0% and 66.4%, respectively. Both peri- and post-menopause were associated with a higher likelihood of having somatic symptoms (aOR 3.01; 95% CI 1.38-6.55 and 2.63; 1.44-4.81, respectively), while post-menopause increased the likelihood of having psychological (2.16; 1.13-4.14) and urogenital symptoms (2.54; 1.42-4.85). By other hand, post-menopausal women had a statistically significant five-fold increase in the likelihood of presenting severe urogenital symptoms than pre-menopausal women (4.90; 1.74-13.84). No significant differences by menopausal status were found for anxiety/depression. Joint/muscle problems, exhaustion and sleeping disorders were the most commonly reported symptoms among all women. Differences in the prevalences of vaginal dryness (p = 0.002), joint/muscle complaints (p = 0.032), and sweating/flush (p = 0.032) were found among the three groups. Conclusions: Women living with HIV experienced a wide variety of menopausal symptoms, some of them initiated before women had any menstrual irregularity. We found a higher likelihood of somatic symptoms in peri- and post-menopausal women, while a higher likelihood of psychological and urogenital symptoms was found in post-menopausal women. Most somatic symptoms were of low or moderate severity, probably due to the good clinical and immunological situation of these women

Revista Temas Agrarios Volumen 26; Suplemento 1 de 2021

1st International and 2nd National Symposium of Agronomic Sciences: The rebirth of the scientific discussion space for the Colombian Agro.1 Simposio Intenacional y 2 Nacional de Ciencias Agronómicas: El renacer del espacio de discusión científica para el Agro colombiano