We report the first case of a grafted-kidney RCC whose recipient's cell origin has been proved by microsatellite analysis. An origin from the recipient's kidney or bone marrow stem cells is proposed as the more plausible hypothesis.
RESUMEN: El presente trabajo propone una armoniosa convivencia entre los principios contaminador-pagador y de capacidad contributiva cuando se aplican en el ámbito de los tributos ambientales y, a partir de allí, pretende responder a una serie de interrogantes prácticos relacionados con la creación y aplicación de dichos tributos.Palabras clave: Hacienda pública, extrafi scalidad, tributos ambientales, principio quien contamina paga, principio de capacidad contributiva.ABSTRACT: This paper propose a balanced coexistence between the polluter-pays and the ability to pay principles when they are applied within the fi eld of an environmental tax and, thereafter, to attempts to answer some practical questions related to the creation and application of that kind of tax.
Se presentó una versión anterior de este artículo en el evento «MC11 THINK TRACK: Pensando en una gobernanza global del comercio internacional para el Siglo XXI: desafíos y oportunidades en
Considerando las advertencias de la Unión Europea para que España solucione la dispersión normativa sobre la imposición a los residuos, que sin dudas influyeron en el dictado del reciente Impuesto sobre el Depósito de Residuos en Vertederos, Incineración y Coincineración de Residuos; las presiones de algunas Comunidades Autónomas para mantener sus impuestos propios, como condición para aprobar la Ley de Residuos y Suelos Contaminados para una Economía Circular, y las exigencias de esta ley para que los Entes Locales establezcan un instrumento económico de pago por generación de residuos, que les permitirá afrontar el pago del reciente impuesto, el objetivo de este trabajo consiste en detectar y valorar los retos que se derivan de la aplicación del impuesto estatal en el ámbito comunitario, autonómico y local.
This work examines the reasons for and the consequences arising from the denunciation of the Convention on double taxation entered into between Chile and Argentina, carried out by the authorities of the latter. To that end, on one hand the circumstances around the creation, duration and denunciation of the Agreement are analyzed, and on the other, its precepts in the light of the Model Agreement of the Organization for Economic Cooperation
Considering the signifi cance and scope of the Article 7 amendment of the 2010 OECD Convention Model and the infl uence that this model implies for the Chilean network of double taxation convention, the paper focuses on two main objectives: contrast the new version of the aforementioned Article with its previous 2008 version and analyze the impact that this provision had, and should have, for Chilean tax treaties. After a thorough review of double taxation agreements signed by Chile our analysis shows that none is adapted to the new version of Article 7, this includes existing agreements at the time of the 2010 reform and subsequent treatments signed after that date. We understand that in order to maintain a consistent line with its international tax treaties history, and considering its recent incorporation as member of the OECD (2010), it is desirable that Chilean Administration should follow, at least in the new treaties, these recent OECD guidelines.
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