Directiva relativa al régimen fiscal común aplicable a las sociedades matrices y filiales de Estados miembros diferentes. Estudio comunitario y comparativo entre los ordenamientos jurídicos español y francés

El presente trabajo es un estudio de la Directiva 90/435, de 23 de julio de 1990, del Consejo de las Comunidades Europeas y de sus sucesivas reformas, incluyendo el estudio de la Directiva 2015/121, de 27 de enero de 2015. Mediante dicha Directiva, también denominada Directiva Matriz-Filial, el legislador comunitario tenía por objetivo la eliminación de la doble imposición internacional que se daba en los supuestos de distribución de beneficios, de la cual forma parte la distribución de dividendos, entre sociedades matrices y sus filiales situados en diferentes Estados miembros. A parte del estudio de dichas normas desde una perspectiva comunitaria, también se hará un análisis comparativo del impacto de dicha normativa en los ordenamientos jurídicos español y francés

Consensus for voice quality assessment in clinical practice: guidelines of the European Laryngological Society and Union of the European Phoniatricians

Introduction: To update the European guidelines for the assessment of voice quality (VQ) in clinical practice. Methods: Nineteen laryngologists-phoniatricians of the European Laryngological Society (ELS) and the Union of the European Phoniatricians (UEP) participated to a modified Delphi process to propose statements about subjective and objective VQ assessments. Two anonymized voting rounds determined a consensus statement to be acceptable when 80% of experts agreed with a rating of at least 3/4. The statements with ≥ 3/4 score by 60-80% of experts were improved and resubmitted to voting until they were validated or rejected. Results: Of the 90 initial statements, 51 were validated after two voting rounds. A multidimensional set of minimal VQ evaluations was proposed and included: baseline VQ anamnesis (e.g., allergy, medical and surgical history, medication, addiction, singing practice, job, and posture), videolaryngostroboscopy (mucosal wave symmetry, amplitude, morphology, and movements), patient-reported VQ assessment (30- or 10-voice handicap index), perception (Grade, Roughness, Breathiness, Asthenia, and Strain), aerodynamics (maximum phonation time), acoustics (Mean F0, Jitter, Shimmer, and noise-to-harmonic ratio), and clinical instruments associated with voice comorbidities (reflux symptom score, reflux sign assessment, eating-assessment tool-10, and dysphagia handicap index). For perception, aerodynamics and acoustics, experts provided guidelines for the methods of measurement. Some additional VQ evaluations are proposed for voice professionals or patients with some laryngeal diseases. Conclusion: The ELS-UEP consensus for VQ assessment provides clinical statements for the baseline and pre- to post-treatment evaluations of VQ and to improve collaborative research by adopting common and validated VQ evaluation approach