¿Vuelta a la casilla de salida? El concierto económico vasco a la luz del Ordenamiento comunitario

Este trabajo se enmarca en el Proyecto de investigación titulado "La Armonización de la imposición sobre Sociedades. Especial Atención a los fenómenos de armonización jurisprudencial y contable (NIC/NIIF)", financiado por el Ministerio de Ciencia y Tecnología (número de referencia SEJ2006-01159/JURI).Publicad

Basque proposal of free association challenges Spanish federalism

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Formative Assessment Through Written Feedback: Examining Elementary School Teachers\u27 Written Feedback Beliefs and Practices, and the Effect of Models on Written Feedback

The current study explored three main aspects relating to the use of written feedback as a formative assessment tool: the types (form or content) of written feedback provided by elementary school teachers and the levels (task, process-Self-Regulation) at which those types of feedback are provided; whether elementary school teacher beliefs about written feedback principles and their own written feedback practice correspond to the actual written feedback they provide; and whether exposure to a model of written feedback influences teacher written feedback practice. Data were collected from 188 elementary school teachers spirally assigned to five groups (four treatment, one control). Treatment groups were exposed to different written feedback models and subsequently all teachers were asked to provide written feedback on a fifth grade student\u27s social studies writing sample. All teachers responded to a demographic survey as well as a questionnaire containing a series of questions related to their beliefs about written feedback and their written feedback practice. Findings showed that elementary school teachers provided form type comments almost ten times more frequently than content type comments. Teachers\u27 beliefs regarding feedback practices did not match the actual feedback provided on the Written Task. Specifically, teachers believed that they provide content written feedback more frequently than was reflected in their actual feedback. There was no statistically significant relationship between teacher beliefs about process-SR related feedback principles and the actual number of process-SR level comments teachers gave on the Written Task. Exposure to written feedback models influenced the levels of written feedback participants delivered. Group 1 (form and task) provided significantly more task level feedback than Group 2 (form and process-SR) or the control group. Further, trend level differences were found between Group 2 and Group 1, with Group 2 providing more process-SR comments than Group 1. No differences were found by written feedback type or between Group 3 (content and task) and Group 4 (content and process-SR). Study findings suggest that teachers would benefit from support geared towards enhancing their written feedback practice to provide more content comments at the process-SR level. Practical and classroom applications are discussed

Taxes, transfers and spending in Spain: the regions and the centre seek the right balance

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La asimétrica distribución de competencias tributarias en el Estado Autonómico: el sistema común y los regímenes forales

Este artículo fue originalmente escrito en inglés y ha sido traducido al castellano por esta revistaPublicad

The business purpose test

Este trabajo ha obtenido el Primer Premio Estudios Financieros 2010 en la modalidad de Tributación.Las consecuencias que el Derecho de la Unión Europea tiene para el establecimiento, interpretación y aplicación de las normas anti-abuso no sólo no pueden ignorarse sino que constituye la delimitación precisa actual de este tipo de normas, es decir, el único marco en el que pueden operar, salvo que se pretenda su aplicación a un contexto estrictamente interno. El objeto de este trabajo se limita a dos cuestiones generales: (i) determinar cuál es, en la hora actual, la noción de abuso de Derecho tributario en el Derecho de la Unión Euroea haciendo hincapié en la reciente modificación de la doctrina del Tribunal de Justicia de la Unión Europea y (ii) examinar las normas generales anti-abuso españolas, haciendo también referencia a algunas normas específicas anti-abuso (buena parte de las cuales proceden del Derecho tributario internacional) a la luz de dicha noción. El trabajo se centrará en la fiscalidad directa, aunque con necesarias referencias a la indirecta, por se aquel ambito donde más ha avanzado la jurisprudencia, precisamente en ausencia de un proceso de armonización en sentido estricto de la legislación tributaria en la Unión Europea, y por ser también éste el único ámbito cubierto, por el momento, por el Derecho tributario internacional.The consequences of European Union Law on the interpretation of anti-abuse rules cannot be ignored, for they shape the actual meaning of these type of rules. The purpose of this work is twofold: (i) to assess and establish the notion of abuse of tax law in the European Union Law, in particular by stressing the latest doctrine established by the European Court of Justice, and to (ii) assess the Spanish general anti-abuse rules, paying particular attention to some specific anti-avoidance rules (many of them originated in International Tax Law). The article will mainly focus on direct taxation, even if some references to indirect taxation need to be made. It is precisely in the area of direct taxation where the evolution of the European Court of Justice is most interesting, as this is an area that is not subject to formal tax harmonization in the EU, but is also the only taxation area covered by International Tax Law such as it is today.Trabajo realizado gracias a una Beca de Movilidad de Profesores, Programa Senior, del Ministerio de Educación, para desarrollar una estancia en la London School of Economics (abril-agosto 2010). A su vez este trabajo se enmarca en el proyecto de investigación de la Comunidad de Madrid titulado "Las medidas anti-elusión nacionales y su compatibilidad con el Derecho Comunitario y el Derecho Tributario Internacional"(2010-2011). Por último, la Universidad Carlos III de Madrid ha concedido una Ayuda de investigación que se enmarca dentro del Plan Integral de Igualdad de la Universidad para docentes que han disfrutado de una baja por maternidad.Publicad

STC 192/2000, de 13 de julio de 2000: La competencia de los órganos económico-administrativos del Estado para conocer de las reclamaciones interpuestas contra los actos dictados en materia de tributos cedidos

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Enhanced biomedical data extraction from scientific publications

The field of scientific research is constantly expanding, with thousands of new articles being published every day. As online databases grow, so does the need for technologies capable of navigating and extracting key information from the stored publications. In the biomedical field, these articles lay the foundation for advancing our understanding of human health and improving medical practices. With such a vast amount of data available, it can be difficult for researchers to quickly and efficiently extract the information they need. The challenge is compounded by the fact that many existing tools are expensive, hard to learn and not compatible with all article types. To address this, a prototype was developed. This prototype leverages the PubMed API to provide researchers access to the information in numerous open access articles. Features include the tracking of keywords and high frequent words along with the possibility of extracting table content. The prototype is designed to streamline the process of extracting data from research articles, allowing researchers to more efficiently analyze and synthesize information from multiple sources.Masteroppgave i informatikkINF399MAMN-INFMAMN-PRO

La propuesta vasca de libre asociación pone en juego el federalismo español

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