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.

Medical image registration based on random line sampling

One of the key aspects in 3D-image registration is the computation of the joint intensity histogram. We propose a new approach to compute this histogram using uniformly distributed random lines to sample stochastically the overlapping volume between two 3D-images. The intensity values are captured from the lines at evenly spaced positions, taking an initial random offset different for each line. This method provides us with an accurate, robust and fast mutual information-based registration. The interpolation effects are drastically reduced, due to the stochastic nature of the line generation, and the alignment process is also accelerated. The results obtained show a better performance of the introduced method than the classic computation of the joint histogram

View-dependent information theory quality measures for pixel sampling and scene discretization in flatland

In this paper, we present view-dependent information theory quality measures for pixel sampling and scene discretization in flatland. The measures are based on a definition for the mutual information of a line, and have a purely geometrical basis. Several algorithms exploiting them are presented and compare well with an existing one based on depth differences

Point sampling with uniformly distributed lines

In this paper we address the problem of extracting representative point samples from polygonal models. The goal of such a sampling algorithm is to find points that are evenly distributed. We propose star-discrepancy as a measure for sampling quality and propose new sampling methods based on global line distributions. We investigate several line generation algorithms including an efficient hardware-based sampling method. Our method contributes to the area of point-based graphics by extracting points that are more evenly distributed than by sampling with current algorithms

Texte de présentation sur les concepts muséologiques dans leurs rapports avec les systèmes muséologiques actuels responsables de bouleversements: une double hystérie ?

Les concepts, les notions, les langages qui en découlent, sont intimement lies aux systèmes et aux contextes qui alimentent la forme et la vie du musée. Depuis que la question se pose, où va la muséologie qui a emprunté la voie du changement dans les années 70, 80 et 90, une réflexion sur les principaux vecteurs de transformation de l’institution dex fois séculaire s’impose. Bien que la plupart des musées et de ses dérivatifs (60%) possédant une crédibilité dans le monde occidental , malgré les réformes de modernisation introduites ( attention aux publics, presentation améliorée ) demeurent attachés à la tradition qui en determine l’image, on peut affirmer, sans se tromper, qu’un pan considerable de la muséologie de la période post-moderne (20% en terme de volume d’activité ) est à peine reconnaissable, si on se réfère à la periode antérieure à la deuxième moitié du 20ème siècle. Le concept de MUSEE, dans deux champs antagonistes ou complémentaires, selon l’angle d’analyse, soit la muséologie entrée de plein pied dans les industries culturelles de l ‘ère des communications, et la muséologie (ou l’anti-musée) ayant adopté le parti-pris de l’intervention sociale, véhicules de systèmes idéologiques et organisationnels rompant radicalement avec un passé recent, se partageant entre la mondialisation globalisante et les aspirations du mouvement alter-mondialiste puissant dans la tradition associative. Tributaires d’une part des luttes libératrices (60/70), de la contestation des valeurs, d’autre part des technologies (80/90), de la globalisation (90. ), ces musólogies ( systéme binaire ) prennent la vedette à l’aide de changements irréversibles dans l’ordre des functions du musée.

How to avoid a double-dip recession in the eurozone. CEPS Commentary, 15 November 2012

This CEPS Commentary argues that the way in which the burden of adjustment to the imbalances in the eurozone is borne almost exclusively by the deficit countries in the periphery produces a deflationary bias in the region as a whole. Against the threat of double-dip recession, Paul De Grauwe asserts that the adjustment could be done differently and calls for implementation of a more symmetric macroeconomic policy that reduces the deflationary bias.

Land Cover Sampling Biases Associated with Roadside Bird Surveys

Roadside surveys such as the Breeding Bird Survey (BBS) are widely used to assess the relative abundance of bird populations. The accuracy of roadside surveys depends on the extent to which surveys from roads represent the entire region under study. We quantified roadside land cover sampling bias in Tennessee, USA, by comparing land cover proportions near roads to proportions of the surrounding region. Roadside surveys gave a biased estimate of patterns across the region because some land cover types were over- or underrepresented near roads. These biases changed over time, introducing varying levels of distortion into the data. We constructed simulated population trends for five bird species of management interest based on these measured roadside sampling biases and on field data on bird abundance. These simulations indicated that roadside surveys may give overly negative assessments of the population trends of early successional birds and of synanthropic birds, but not of late-successional birds. Because roadside surveys are the primary source of avian population trend information in North America, we conclude that these surveys should be corrected for roadside land cover sampling bias. In addition, current recommendations about the need to create more early successional habitat for birds may need reassessment in the light of the undersampling of this habitat by roads.