The effect of double taxation treaties and territorial tax systems on foreign direct investment: evidence for Spain

The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain''s inward and outward Foreign Direct Investment (FDI) for the period 1993-2013. Estimates produce positive and statistically significant coefficients. However, there are some differences between the inbound and outbound samples, the type of DTT and the group of developed and developing FDI partner countries. Moreover, interpretation of results differs depending on the fixed or random effects estimation technique used. The paper also analyses the effect on FDI of the rules agreed in DTTs and applied by the investors'' residence country in order to correct international double taxation. The authors conclude that the tax saving derived from the application by Spain of the territorial system is positively related to investment from this country to abroad. However, the tax saving provided by the application by the partner countries of the territorial system does not have a significant effect on the investment of these countries into Spain

Microinclusions in cassiterite of different deposits in western Spain

[Resumen] Se incluyen en este estudio casiteritas procedentes de distintos yacimientos de Salamanca y Extremadura que se han seleccionado en función de sus diferentes caracteres: hábito, color, zonaci6n, tipología genética y composición química. Se presenta la descripción microscópica así como la composición química obtenida mediante microsonda de las casiteritas y sus microinclusiones. Cabe destacar una clara relación entre la razón Nb/Ta y el tipo genético. Por otro lado, la razón Fe/Mn es característica propia del ambiente geoquímico de cada yacimiento. Las casiteritas ricas en Nb y Ta contienen microinclusiones de columbo-tantalita, las casiteritas ricas en Ti y Nb, ilmeno-rutilo y columbo-tantalita y las esencialmente, titaníferas , rutilos.[Abstract] Cassiterites of different deposits in western Spain were selectioned for this study by different characteristics: colour, crystal habit, zonation, genetic type and chemical composition. Microscopic description and Microprobe analysis of cassiterites and microinclusions are presented. There is correlation between columbite-tantalite composition (Nb/Ta) and the genetic type; on the other hand, Fe/Mn depends of geochemical enviroment in ore deposits formation. The Nb-Ta cassiterites contain microinclusions of columbite-tantalite, the Ti-Nb cassiterites microinclusions of ilmeno-rutile and columbite-Tantalite and the Ti-cassiterites, rutiles

Distribución de elementos menores y trazas en casiteritas de distintos tipos de yacimientos españoles

[Resumen] En este trabajo se presenta, por primera vez, la composición química de muestras de casi teri tas pertenecientes a distintos tipos de yacimientos españoles, local izados a lo largo del Macizo Hespérico. Se establecen correlaciones entre los caracteres geoquímicos y genéticos, así como, entre el hábito y el color con la tipología del yacimiento: Bipirámides de tonalidades oscuras, junto con una escasa ó nula maclación, son típicas de los depósitos de diseminación y pegmatíticos. Prismas apuntados en pirámides, con una extensa gama de color y abundante maclación I son característicos de yacimientos filonianos.[Abstract] This study presents the chemical composi tion of cassi teri tes samples from different kinds of Spanish deposi ts, for first time. The correlations between geochemical and genetic characteristics are presented, and also, between habi t and colour wi th the type of deposit: Bipyramids of dark tonali ties wi th a li ttle or null twining are characteristic of dissemination and pegmati tic deposits. Pointed prims in pyramid wi th a wide range of colours and abundant twining are characteristic of lode deposit

Edge Face Recognition System Based on One-Shot Augmented Learning

There is growing concern among users of computer systems about how their data is handled. In this sense, IT (Information Technology) professionals are not unaware of this problem and are looking for solutions to meet the requirements and concerns of their users. During the last few years, various techniques and technologies have emerged that allow us to answer to the problem posed by users. Technologies such as edge computing and techniques such as one-shot learning and data augmentation enable progress in this regard. Thus, in this article, we propose the creation of a system that makes use of these techniques and technologies to solve the problem of face recognition and form a low-cost security system. The results obtained show that the combination of these techniques is effective in most of the face detection algorithms and allows an effective solution to the problem raised

The Occurrence of Cd and Tl in the Sphalerite from El Losar del Barco Mine (Ávila, Spain): a Potential Environmental Hazard.

Número 13 (2010): Comunicaciones de la XXX Reunión de la Sociedad Española de Mineralogía, celebrada en Madrid entre el 13 y 16 de Septiembre de 2010.Sphalerite is the chief ore of zinc in all sulfide-rich base metal deposits. A broad range of trace and minor elements, some of them highly toxic (notably Cd, but also, Tl, As, Hg, etc), can occur in this mineral, often at levels that may pose an environmental hazard in abandoned ore dumps and mine tailings. Sphalerite is generally considered less reactive than pyrite but dissolution rates for the two minerals may neverthless be comparable. Unlike pyrite, sphalerite may even continue dissolving in a nonoxidizing conditions (Acero et al., 2007), increasing, therefore, the risk of toxic element release into the environment. T he Santa Manolita mine in El Losar del Barco (Ávila, Spain) is a small mining exploitation, abandoned several decades ago. In this area some waste rock piles, where sphalerite is a very abundant mineral, and vestiges of the mineral processing plant are still visible. This deposit is characterised by Pb-Ag (galena) and Zn (sphalerite) hydrothermal-type mineralization in quartz veins embedded in biotitic granite with high silicification (Mapa Geológico y Minero de Castilla y León, 1997). The aim of this work is to characterise the sphalerite from this mining area to identify its toxic element content and to assess if this mineral is responsible for the contamination detected in a research study in progress in this area.This work was supported by the research project from MICINN (Ref. CGL2008-06357). Authors acknowledge Miguel A. Fernández González from the “Servicios Científico-Técnicos” of the Oviedo University for performing the electron microprobe analyses.Peer reviewe

Toward a Unified Theory on Exclusionary Vertical Restraints

The law of exclusionary vertical restraints—contractual or other business relationships between vertically related firms—is deeply confused and inconsistent in both the United States and the European Union. A variety of vertical practices, including predatory pricing, tying, exclusive dealing, price discrimination, and bundling are treated very differently based on formalistic distinctions that bear no relationship to the practices’ exclusionary potential. We propose a comprehensive, unified test for all exclusionary vertical restraints that centers on two factors: foreclosure and substantiality. We then assign economic content to these factors. A restraint forecloses if it denies equally efficient rivals a reasonable opportunity to make a sale or purchase (depending on whether the restraint affects access to customers or inputs). Market foreclosure is substantial if it denies rivals a reasonable opportunity to reach minimum viable scale. Where substantial foreclosure is shown, the restraint should generally be declared illegal unless it is justified by efficiencies that exceed the restraint’s anticompetitive effects

Análisis del tratamiento en medio ácido de partículas de pizarra

[ES] En este trabajo se ha llevado a cabo el tratamiento de partículas de pizarra en medio ácido. Los resultados han sido analizados en función de los iones extraídos y de la variación que dicho tratamiento ocasiona en los valores de la superficie específica de las muestras estudiadas. Se han empleado también las técnicas de espectroscopía infrarroja (FT-IR) y difracción de rayos X. Se ha comprobado que la pizarra está compuesta fundamentalmente por cuarzo, moscovita y clorita, siendo ésta última extraída durante el ataque ácido. Los valores de la superficie específica disminuyen con el tratamiento ácido, lo que corrobora los resultados de las otras técnicas experimentales, es decir, la extracción de clorita de las partículas de pizarra.[EN] Slate particles were treated in liquid acid medium. The results were analyzed as a function of the disolved ions and specific surface area values. Infrared spectroscopy (FT-IR) and X- ray difraction were also used in this study. Slate particles are composed by quartz, muscovite and chlorite. Chlorite is the mainly phase leached during the acid attack. The specific surface area of the treated particles decreases with the intensity of the treatment, being this result assigned to the elimination of chlorite from the slate particles. FT-IR, X- ray diffraction and the analysis of the leached ions confirms this assumption.Peer reviewe