Tratamiento tributario para los organismos no gubernamentales de acuerdo a la normativa vigente

Las ONGs tienen diversidad de campos de acción en el ámbito social, están creados bajo el Código Civil; muchas de ellas son ejecutoras de Convenios Internacionales, los que mantienen una jerarquía legal superior, sin embargo los fondos que se manejan deben cumplir tanto los requisitos internacionales suscritos en el Convenio como los locales. En el ámbito tributario, no existe un documento que compile de forma clara el tratamiento tributario, las obligaciones que deben cumplir, así como los deberes formales a los que están sometidos para mantener las exenciones a las que tiene derecho de acuerdo a la normativa vigente El objetivo del presente trabajo es ofrecer una herramienta de consulta tributaria y contable sobre el tratamiento tributario, los deberes formales y las obligaciones tributarias adecuada a las características de los Organismos No Gubernamentales ONGs, de manera que permita cumplir a cabalidad la Ley Tributaria vigente, durante la ejecución de los proyectos o convenios internacionales, con el objeto de potenciar la eficiencia administrativa, contable y económica específicamente y de su relación con las operaciones del proyecto para incrementar su impacto social en el país. Con base en el régimen jurídico vigente, Ley de Régimen Tributario Interno y su Reglamento, Convenios Internacionales y Normativa internacional sobre pago de impuestos con fondos de asistencia, se trata: en el primer capítulo sobre las ONGs su creación y control así como sobre los convenios internacionales; en el segundo capítulo constan los deberes formales y obligaciones tributarias a cumplir, en cada impuesto se detallan sus generalidades, deberes formales, retenciones y comportamiento contable; en el tercer capítulo constan las obligaciones tributarias seccionales, los impuestos y su normativa de exención; finalmente en el cuarto capítulo a manera de conclusiones se presenta la realidad tributaria internacional comparada para organizaciones no gubernamentales.

Concepto, alcance y tratamiento de canon y regalía en la legislación de los Estados miembros de la Comunidad Andina

La consideración de bienes intangibles como generadores de regalías es un tema importante dentro de la fiscalidad internacional, mas aún si estamos en una realidad en la que el surgimiento de transacciones sobre tecnología, comercio electrónico, software, intercambio de bienes y servicios, y otros son considerados fundamentales dentro del comercio internacional y la correspondiente aplicación de normativa tributaria. Sin embargo este tipo de rentas conlleva en esencia la característica de ser muy compleja y de complicado tratamiento, abarcando una gran variedad de bienes y servicios como son los derechos de propiedad intelectual, propiedad industrial y know-how. Estos problemas se presentan al ser erróneamente categorizadas con otros tipos de renta siendo esto un cuello de botella para la pertinente calificación impositiva que recae sobre ellas. Con esta investigación se expone cual es el tratamiento que reciben estas rentas, bajo un enfoque dogmático conformado por las distintas posiciones doctrinarias, la consideración que merecen en el ámbito internacional y supranacional, los diferentes instrumentos que conforman el ámbito donde se desarrollan como los modelos de convenio, convenios para evitar la doble imposición, y posteriormente ver cual es el tratamiento normativo que brindan los estados miembros de la CAN con sus legislaciones internas. Culminada la presente investigación el resultado mostrará si es o no coincidente la regulación interna de los países miembros con lo señalado por la doctrina y la práctica internacional.

Validation of a food frequency questionnaire for women with osteoporosis

The importance of nutrient intakes in osteoporosis prevention in treatment is widely recognized. The objective of the present study was to develop and validate a FFQ for women with osteoporosis. The questionnaire was composed of 60 items, separated into 10 groups. The relative validation was accomplished through comparison of the 3-Day Food Record (3DR) with the FFQ. The 3DR was applied to 30 elderly women with confirmed osteoporosis, and after 45 days the FFQ was administrated. Statistical analysis comprised the Kolmogorov-Smirnov, Student T test and Pearson correlation coefficient. The agreement between two methods was evaluated by the frequency of similar classification into quartiles, and by the Bland-Altman method. No significant differences between methods were observed for the mean evaluated nutrients, except for carbohydrate and magnesium. Pearson correlation coefficients were positive and statistically significant for all nutrients. The overall proportion of subjects classified in the same quartile by the two methods was on average 50.01% and in the opposite quartile 0.47%. For calcium intake, only 3% of subjects were classified in opposite extreme quartiles by the two methods. The Bland-Altman analysis demonstrated that the differences obtained by the two methods in each subject were well distributed around the mean of the difference, and the disagreement increases as the mean intake increases. These results indicates that the FFQ for elderly women with osteoporosis presented here is highly acceptable and is an accurate method that can be used in large-scale or clinical studies for evaluation of nutrient intakes in a similar population.

Clinical risk factors for osteoporotic fractures in Brazilian women and men: the Brazilian Osteoporosis Study (BRAZOS)

The Brazilian Osteoporosis Study (BRAZOS) is the first epidemiological study carried out in a representative sample of Brazilian men and women aged 40 years or older. The prevalence of fragility fractures is about 15.1% in the women and 12.8% in the men. Moreover, advanced age, sedentarism, family history of hip fracture, current smoking, recurrent falls, diabetes mellitus and poor quality of life are the main clinical risk factors associated with fragility fractures. The Brazilian Osteoporosis Study (BRAZOS) is the first epidemiological study carried out in a representative sample of Brazilian men and women aged 40 years or older with the purpose of identifying the prevalence and the main clinical risk factors (CRF) associated with osteoporotic fracture in our population. A total of 2,420 individuals (women, 70%) from 150 different cities in the five geographic regions in Brazil, and all different socio-economical classes were selected to participate in the present survey. Anthropometrical data as well as life habits, fracture history, food intake, physical activity, falls and quality of life were determined by individual quantitative interviews. The representative sampling was based on Brazilian National data provided by the 2000 and 2003 census. Low trauma fracture was defined as that resulting of a fall from standing height or less in individuals 50 years or older at specific skeletal sites: forearm, femur, ribs, vertebra and humerus. Sampling error was 2.2% with 95% confidence intervals. Logistic regression analysis models were designed having the fragility fracture as the dependent variable and all other parameters as the independent variable. Significance level was set as p < 0.05. The average of age, height and weight for men and women were 58.4 +/- 12.8 and 60.1 +/- 13.7 years, 1.67 +/- 0.08 and 1.56 +/- 0.07 m and 73.3 +/- 14.7 and 64.7 +/- 13.7 kg, respectively. About 15.1% of the women and 12.8% of the men reported fragility fractures. In the women, the main CRF associated with fractures were advanced age (OR = 1.6; 95% CI 1.06-2.4), family history of hip fracture (OR = 1.7; 95% CI 1.1-2.8), early menopause (OR = 1.7; 95% CI 1.02-2.9), sedentary lifestyle (OR = 1.6; 95% CI 1.02-2.7), poor quality of life (OR = 1.9; 95% CI 1.2-2.9), higher intake of phosphorus (OR = 1.9; 95% CI 1.2-2.9), diabetes mellitus (OR = 2.8; 95% CI 1.01-8.2), use of benzodiazepine drugs (OR = 2.0; 95% CI 1.1-3.6) and recurrent falls (OR = 2.4; 95% CI 1.2-5.0). In the men, the main CRF were poor quality of life (OR = 3.2; 95% CI 1.7-6.1), current smoking (OR = 3.5; 95% CI 1.28-9.77), diabetes mellitus (OR = 4.2; 95% CI 1.27-13.7) and sedentary lifestyle (OR = 6.3; 95% CI 1.1-36.1). Our findings suggest that CRF may contribute as an important tool to identify men and women with higher risk of osteoporotic fractures and that interventions aiming at specific risk factors (quit smoking, regular physical activity, prevention of falls) may help to manage patients to reduce their risk of fracture.