La imposición sobre el juego en México: aportaciones desde la experiencia española

Por encargo del Instituto Universitario de Política y Gobernanza "Fermín Caballero" (IPOLGOB

The 2003 revisions to the commentary to the OECD model on tax treaties and GAARs : a mistaken starting point

This contribution is outlined in the research project SEJ2006-01159/JURI financed by the Spanish Ministry of Science and Technology and directed by Prof. Dr Juan Zornoz

AATR an ionospheric activity indicator specifically based on GNSS measurements

This work reviews an ionospheric activity indicator useful for identifying disturbed periods affecting the performance of Global Navigation Satellite System (GNSS). This index is based in the Along Arc TEC Rate (AATR) and can be easily computed from dual-frequency GNSS measurements. The AATR indicator has been assessed over more than one Solar Cycle (2002–2017) involving about 140 receivers distributed world-wide. Results show that it is well correlated with the ionospheric activity and, unlike other global indicators linked to the geomagnetic activity (i.e. DST or Ap), it is sensitive to the regional behaviour of the ionosphere and identifies specific effects on GNSS users. Moreover, from a devoted analysis of different Satellite Based Augmentation System (SBAS) performances in different ionospheric conditions, it follows that the AATR indicator is a very suitable mean to reveal whether SBAS service availability anomalies are linked to the ionosphere. On this account, the AATR indicator has been selected as the metric to characterise the ionosphere operational conditions in the frame of the European Space Agency activities on the European Geostationary Navigation Overlay System (EGNOS). The AATR index has been adopted as a standard tool by the International Civil Aviation Organization (ICAO) for joint ionospheric studies in SBAS. In this work we explain how the AATR is computed, paying special attention to the cycle-slip detection, which is one of the key issues in the AATR computation, not fully addressed in other indicators such as the Rate Of change of the TEC Index (ROTI). After this explanation we present some of the main conclusions about the ionospheric activity that can extracted from the AATR values during the above mentioned long-term study. These conclusions are: (a) the different spatial correlation related with the MOdified DIP (MODIP) which allows to clearly separate high, mid and low latitude regions, (b) the large spatial correlation in mid latitude regions which allows to define a planetary index, similar to the geomagnetic ones, (c) the seasonal dependency which is related with the longitude and (d) the variation of the AATR value at different time scales (hourly, daily, seasonal, among others) which confirms most of the well-known time dependences of the ionospheric events, and finally, (e) the relationship with the space weather events.Postprint (published version

Feasibility of precise navigation in high and low latitude regions under scintillation conditions

Scintillation is one of the most challenging problems in Global Navigation Satellite Systems (GNSS) navigation. This phenomenon appears when the radio signal passes through ionospheric irregularities. These irregularities represent rapid changes on the refraction index and, depending on their size, they can produce also diffractive effects affecting the signal amplitude and, eventually producing cycle slips. In this work, we show that the scintillation effects on the GNSS signal are quite different in low and high latitudes. For low latitude receivers, the main effects, from the point of view of precise navigation, are the increase of the carrier phase noise (measured by s¿) and the fade on the signal intensity (measured by S4) that can produce cycle slips in the GNSS signal. With several examples, we show that the detection of these cycle slips is the most challenging problem for precise navigation, in such a way that, if these cycle slips are detected, precise navigation can be achieved in these regions under scintillation conditions. For high-latitude receivers the situation differs. In this region the size of the irregularities is typically larger than the Fresnel length, so the main effects are related with the fast change on the refractive index associated to the fast movement of the irregularities (which can reach velocities up to several km/s). Consequently, the main effect on the GNSS signals is a fast fluctuation of the carrier phase (large s¿), but with a moderate fade in the amplitude (moderate S4). Therefore, as shown through several examples, fluctuations at high-latitude usually do not produce cycle slips, being the effect quite limited on the ionosphere-free combination and, in general, precise navigation can be achieved also during strong scintillation conditions.Postprint (published version

Preliminary NeQuick assessment for future single frequency users of GALILEO

The NeQuick model is the ionospheric mo del that will be used by the GALILEO single frequency user to compute ionospheric corrections. In this framework, the aim of this study is to show a preliminary assessment of the performance of the NeQuick model using as metrics an independent source of TEC (Total Electron Content) such as altimetric satellites (in this case, TOPEX/Poseidon) that provide direct measurements of TEC.Peer ReviewedPostprint (published version