Las medidas anti-paraíso vigentes en el ordenamiento jurídico ecuatoriano para contrarrestar la utilización de los paraísos fiscales

El presente trabajo de investigación supone un estudio doctrinario y análisis normativo de las medidas anti-paraíso vigentes en el ordenamiento jurídico ecuatoriano para contrarrestar la utilización de los paraísos fiscales; además, supone un estudio comparativo de nuestra legislación con los demás países miembros de la Comunidad Andina de Naciones (Colombia, Perú, Bolivia) y un país europeo que ha manejado bien este tema como es España. Mediante este trabajo académico se busca que el lector, pueda conocer sobre un tema de actualidad, los paraísos fiscales, que se ha convertido en el dolor de cabeza de las Administraciones Tributarias que manejan una tributación ordinaria, pues su uso produce la fuga de capitales. Poco o casi nada se ha escrito en nuestro país sobre los paraísos fiscales, por lo que resultó complejo el uso de bibliografía nacional, pero en base a la doctrina internacional y unificando criterios doctrinarios hemos podido desarrollar sobre temas importantes como son: sus antecedentes; definición, teniendo en cuenta que difería conforme cuanto doctrinario haya escrito sobre este tema; las principales características de este tipo de territorios conocidos como de baja o nula tributación; las principales razones de utilización de estos territorios que tienen los no residentes; los tipos de medidas anti-paraíso que han sido creadas por las distintas Administraciones Tributarias, para combatir el uso por parte de sus contribuyentes de paraísos fiscales. Se ha puesto énfasis en conocer el tratamiento fiscal (eliminación de ventajas fiscales), que en nuestro país ha creado para operaciones, negocios o actividades económicas que tengan algún tipo de relación con paraísos fiscales para justamente neutralizar o desincentivar el uso de estos territorios por parte de sus contribuyentes. Con nuestra investigación nos fijamos responder la interrogante medular de nuestra tesis ¿De acuerdo a la experiencia y práctica internacional, son suficientes las medidas anti-paraíso que se ha establecido en el Ecuador, respecto al impuesto sobre la renta? Concluyendo que, de acuerdo a la experiencia y práctica internacional, es necesario la inserción de nuevas medidas anti-paraíso que podrían resultar eficientes en nuestro país.

Proliferative and anti-proliferative effects of titanium- and iron-based metallocene anti-cancer drugs

In previous work we have found that Cp2TiCl2 and its corresponding deriv. of tamoxifen, Titanocene tamoxifen, show an unexpected proliferative effect on hormone dependent breast cancer cells MCF-7. In order to check if this behavior is a general trend for titanocene derivs. we have tested two other titanocene derivs., Titanocene Y and Titanocene K, on this cell line. Interestingly, these two titanocene complexes behave in a totally different manner. Titanocene K is highly proliferative on MCF-7 cells even at low concns. (0.5 .mu.M), thus behave almost similarly to Cp2TiCl2. This proliferative effect is also obsd. in the presence of bovine serum albumin (BSA). In contrast, Titanocene Y alone has almost no effect on MCF-7 at a concn. of 10 .mu.M, but exhibits a significant dose dependent cytotoxic effect of up to 50% when incubated with BSA (20-50 .mu.g/mL). This confirms the crucial role played by the binding to serum proteins in the expression of the in vivo, cytotoxicity of the titanocene complexes. From the hydridolithiation reaction of 6-p-anisylfulvene with LiBEt3H followed by transmetallation with iron dichloride [bis-[(p-methoxy-benzyl)cyclopentadienyl]iron(II)] (Ferrocene Y) was synthesized. This complex, which was characterized by single crystal X-ray diffraction, contains the robust ferrocenyl unit instead of Ti assocd. with easily leaving groups such as chlorine and shows only a modest cytotoxicity against MCF-7 or MDA-MB-231 cells.

Bioorganometallic fulvene-derived titanocene anti-cancer drugs

A review. 6-Substituted fulvenes are interesting and easily accessible starting materials for the synthesis of novel substituted titanocenes via reductive dimerization, carbolithiation or hydridolithiation reactions, which are followed by a transmetallation reaction with titanium tetrachloride in the latter two cases. Depending on the substitution pattern, these titanocenes prove to be bioorganometallic anticancer drugs, which have significant potential against advanced or metastatic renal-cell cancer. Patients bearing these stages of kidney cancer have a poor prognosis so far and therefore real progress in the area of metal-based anticancer drugs may come from this simple and effective synthetic approach. This tutorial review provides an insight into the synthesis of fulvene-derived titanocenes and their activity in preclin. expts.

Framing the local and the global in the anti-nuclear movement: Law and the politics of place

This article examines the politics of place in relation to legal mobilization by the anti-nuclear movement. It examines two case examples - citizens' weapons inspections and civil disobedience strategies - which have involved the movement drawing upon the law in particular spatial contexts. The article begins by examining a number of factors which have been employed in recent social movement literature to explain strategy choice, including ideology, resources, political and legal opportunity, and framing. It then proceeds to argue that the issues of scale, space, and place play an important role in relation to framing by the movement in the two case examples. Both can be seen to involve scalar reframing, with the movement attempting to resist localizing tendencies and to replace them with a global frame. Both also involve an attempt to reframe the issue of nuclear weapons away from the contested frame of the past (unilateral disarmament) towards the more universal and widely accepted frame of international law.

Statistical methods for examining genetic influences of resistance to anti-epileptic drugs

It is generally accepted that genetics may be an important factor in explaining the variation between patients’ responses to certain drugs. However, identification and confirmation of the responsible genetic variants is proving to be a challenge in many cases. A number of difficulties that maybe encountered in pursuit of these variants, such as non-replication of a true effect, population structure and selection bias, can be mitigated or at least reduced by appropriate statistical methodology. Another major statistical challenge facing pharmacogenetics studies is trying to detect possibly small polygenic effects using large volumes of genetic data, while controlling the number of false positive signals. Here we review statistical design and analysis options available for investigations of genetic resistance to anti-epileptic drugs.

The effect of drying and urea treatment on nutritional and anti-nutritional components of browses collected during wet and dry seasons

Fibre, crude protein and tannin concentrations were measured in browse species from the semi-arid region of Northeast Brazil during the dry and wet seasons. The effects of oven-, sun- and shade-drying and of urea treatment were also determined. Crude protein (CP) content varied from 103 to 161 g/kg dry matter (DM) and the browses had similar CP content in the two seasons (during 2002) (102-161 and 107-153 g/kg DM in the wet and dry seasons, respectively). Total tannin concentrations ranged from 13 to 201 g/kg DM amongst the browses and were higher in the dry season. A 30-d treatment with urea reduced extractable tannins significantly (P < 0.05). The urea treatment was also most effective at reducing the in vitro effects of tannins compared to the other drying treatments. This was demonstrated by measuring the effect of polyethylene glycol (PEG) on gas production. Addition of PEG increased gas production of oven- (81.4%), sun- (78.5%) and shade-dried (76.7%) samples much more compared to urea treated samples (10.9%). (c) 2005 Elsevier B.V. All rights reserved.

Future innovations in anti-platelet therapies

Platelets have long been recognized to be of central importance in haemostasis, but their participation in pathological conditions such as thrombosis, atherosclerosis and inflammation is now also well established. The platelet has therefore become a key target in therapies to combat cardiovascular disease. Anti-platelet therapies are used widely, but current approaches lack efficacy in a proportion of patients, and are associated with side effects including problem bleeding. In the last decade, substantial progress has been made in understanding the regulation of platelet function, including the characterization of new ligands, platelet-specific receptors and cell signalling pathways. It is anticipated this progress will impact positively on the future innovations towards more effective and safer anti-platelet agents. In this review, the mechanisms of platelet regulation and current anti-platelet therapies are introduced, and strong, and some more speculative, potential candidate target molecules for future anti-platelet drug development are discussed.

The neurokinin 1 receptor: a potential new target for anti-platelet therapy?

The important role of platelets in the development of arterial thrombosis and cardiovascular disease is well established. Current treatments for arterial thrombosis include anti-platelet agents such as aspirin, thienopyridines and glycoprotein IIb-IIIa inhibitors. Despite these drugs being effective there remains a substantial unmet clinical demand for more effective therapeutic approaches, which may reflect the existence of alternative underlying regulatory mechanisms to those already targeted. Recent publications have demonstrated a key role for tachykinins in the positive feedback regulation of platelet aggregation and thrombus formation. The pro-thrombotic effects of tachykinins on platelets are mediated through the neurokinin 1 receptor, which may therefore offer a novel therapeutic drug target in the prevention and the treatment of arterial thrombosis.