El régimen jurídico-tributario de los préstamos participativos

Análisis de la naturaleza jurídico tributaria de los rendimientos y de la tributación de los préstamos participativos como figura mercantil de financiación empresarial.

Los préstamos participativos en España: un ejemplo de las consecuencias jurídico-tributarias de la infracapitalización de las empresas

Consecuencias tributarias de la infracapitalización de las empresas y los préstamos participativos.

Decisiones de contratación de préstamos hipotecarios por parte de particulares

La decisión de contratar un préstamo hipotecario es, posiblemente, una de las más difíciles a las que se pueda enfrentar una persona o una familia a lo largo de su vida. Elegir el préstamo hipotecario correcto, con unas condiciones adaptadas a las necesidades, puede suponer un importante ahorro de costes y una mayor facilidad en el pago de las cuotas a satisfacer. Para tomar la decisión apropiada, es preciso conocer a fondo los principales elementos que se van a contratar, con el objetivo de planificarse y evitar sobresaltos. A lo largo de este trabajo se analizan todos aquellos fundamentos a tener en cuenta. Se simulan casos prácticos con la intención de mostrar el impacto que las decisiones tienen sobre el prestamista y el prestatario. Se describe la situación actual del sector bancario, y las principales acciones que las entidades están tomando y que los clientes han de conocer.

Word-formation and the translation of Marvel comic book charactonyms

This article analyzes the solutions given in Spanish translations to the morphological creativity shown in the names of Marvel comic book characters. The English versions almost invariably provide a full description of the hero (or villain) by means of a wide variety of word-formation mechanisms leading to highly expressive charactonyms. Indeed, examples shall be listed of names of comic book heroes created through compounding, derivation, including prefixation or suffixation (both classical and Anglo-Saxon but also from other origins), lexical blending, abbreviation, clipping, onomatopoeia, and borrowings from Spanish or from other languages. Early translations into Spanish seemed to be slightly less expressive than the original, even when the same word-formation mechanism was used, usually due to either problems of transparency mainly in some of the word parts or to translation constraints. In later periods, a number of factors, including the influence from other media featuring the same characters and the general trend towards globalization through English, have led translators to choose repetition as the most frequent strategy, which has almost eliminated the creative power of wordformation mechanisms in Spanish and their ability to convey the stylistic effects found in the English versions.

All Is not English that Glitters: False Anglicisms in the Spanish Language of Sports

Over the past decades, many studies have dealt with Anglicisms in Spanish, not only in science and technology, but also in other areas such as business, fashion and even sports. However, in spite of the large number of works on Spanish Anglicisms in sports, these have often disregarded the distinction between Anglicisms and false Anglicisms. Given their importance as evidence of the particular relationships between languages, this article focuses on the use of false Anglicisms in the Spanish language of sports, which has not only adopted English words giving them new meanings and usage, but has also either imported items with an English appearance from other languages or created its own forms based on English patterns. Although these false Anglicisms, which have proven extremely popular in various European languages (not only Spanish), have frequently been used and disseminated, as some examples will prove, little attention has been paid to their differences with the English term or their non-English origin.