The mutual agreement procedure and arbitration of double taxation disputes

It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) of transnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two dispute settlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relating to the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting in the negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played by the parties, the means by which the disputes are resolved (from negotiations to tribunals) and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how these mechanisms relate and/or conflict with bilateral tax treaties and the GATS.

Conceptuals Mentefactos as a Didactic-Pedagogical Strategy of the Basic Concepts in the Sampling Theory Applyed to the Health Research

In populational sampling it is vitally important to clarify and discern: first, the design or sampling method used to solve the research problem; second, the sampling size, taking into account different components (precision, reliability, variance); third, random selection and fourth, the precision estimate (sampling errors), so as to determine if it is possible to infer the obtained estimates from the target population. The existing difficulty to use concepts from the sampling theory is to understand them with absolute clarity and, to achieve it, the help from didactic-pedagogical strategies arranged as conceptual “mentefactos” (simple hierarchic diagrams organized from propositions) may prove useful. This paper presents the conceptual definition, through conceptual “mentefactos”, of the most important populational probabilistic sampling concepts, in order to obtain representative samples from populations in health research.

Formas identitarias en la región fronteriza de Táchira (Venezuela) ‒ Norte de Santander (Colombia)

El presente artículo busca describir las formas identitarias en la región fronteriza de Táchira (Venezuela) ― Norte de Santander (Colombia). El diseño de la investigación se corresponde con la metodología cualitativa, y adopta como método la Teoría Fundamentada; se aplicó el muestreo teórico en combinación con la saturación teórica para analizar las entrevistas de un conjunto de informantes clave ubicados a ambos lados del límite internacional. Así mismo, se hizo una revisión de la literatura especializada sobre identidad y formas de identidad contemplando los aportes de diversas disciplinas científicas. Los datos son analizados siguiendo la línea de codificación teórica (abierta, axial y selectiva) y la inducción analítica para revelar conceptos emergentes y desvelar sus vinculaciones. Los resultados evidencian elementos comunes y divergentes en las formas identitarias: la “identidad personal” (elementos de autopercepción, parentescos, doble identidad y diferenciación identitaria), la “identidad fronteriza” (la región se percibe como diferente del resto), la “identidad nacional” (historia, conciencia del límite y símbolos), los cuales coexisten en los habitantes de frontera. Los “aspectos actitudinales” muestran aceptación y rechazo frente al desempeño de las principales instituciones presentes en la dinámica fronteriza. Las formas identitarias encontradas en la región confirman los estudios sobre identidad y fronteras, aunque es de destacar que la experiencia del límite internacional no alcanza a desdibujar las percepciones nacionales estereotipadas del otro.