Suchergebnisse

The principal objective of this research is to analyze the applicability of taxes to commercial operations realized across electronic means of communication. For the development of this study we reviewed income tax laws and the added value tax in the context of electronic trade. The research methodology was considered to be documentary and descriptive, since in was based on the review of texts, doctrine, laws, and other documents. The results obtained demonstrated the development of e-commerce as an economic activity and the legal advances that have offered security in these operations. As to the application of income tax to the revenue, it turns out to be difficult since it is difficult to determine a link, or permanent establishment and with regard to the value added tax (IVA), it is difficult to tax presents intangible goods and services acquired on line. One concludes that it is necessary to strengthen electronic trade, to continue legislation to give safety to the operations that are realized therein, and the convenience of not taxing these transaction. ; El objetivo principal de esta investigación es analizar la aplicabilidad de impuestos a las operaciones comerciales realizadas a través de medios electrónicos de comunicación. Para el desarrollo de este estudio se revisaron las leyes de impuesto sobre la renta e impuesto al valor agregado en el contexto del comercio electrónico. Esta investigación metodológicamente se consideró documental y descriptiva, por cuanto se sustentó de la revisión a textos, doctrina, leyes, entre otras. Los resultados obtenidos demuestran el desarrollo del e-commerce como actividad económica y el avance legal que ha brindado seguridad en las operaciones. En cuanto a la aplicación del impuesto a la renta, resulta difícil por no poderse determinar el vinculo, o sea, el establecimiento permanente y respecto al IVA, presenta inconveniencia para gravar los bienes y servicios adquiridos on line e intangibles. Se concluye que es necesario fortalecer el comercio electrónico, seguir legislando para dar seguridad a las operaciones que se realicen y se resalta la conveniencia de no gravar el mismo.

During all these years relation between coun-tries have become the most important thing ever, as this it has been possible the development of the country according to economy, tourism, in-vesting, trade and industrial development, re-moving constantly all the barriers which keep off their cause. However, thanks this action has been required as well to implement rules and sa-fety parameters because of the protection for the country's production and its population beingthe relevant sector. ; Con el pasar de los años las relaciones entre los paí­ses se ha convertido en prioridad ya que con ello ha sido posible el desarrollo del paí­s en losrubros de economí­a, turismo, inversión, comercio y fomento industrial eliminando constantemente las barreras que impiden que esto sea posible. Sin embargo, gracias a esto también ha sido necesario la implementación de reglas y parámetros de seguridad para la protección de la producción y población mexicana siendo definidos por las autoridades competentes de acuerdo al sector del que se trate.

Free Trade Agreements (FTAs) constitute a remarkable sign of world trade in the current century and its proliferation has been a noticeable phenomenon in the past years. Its propagation might be read as a consequence of a flawed, lacking-in-concreteness juridical system; as well as a sign of the change in trade relations, which have moved from multilateralism to bilateralism. The features of modern FTAs as well as the changes in USA and EU policies are some other signals of the changes to come, which might allow us to evaluate and predict future developments ; Los Tratados de Libre Comercio (TLCs) son el signo definitorio del comercio mundial del presente siglo y su proliferación ha sido muy notoria en los últimos años. Tal aumento es consecuencia de un aparato jurídico de lenguaje indeterminado, así como del cambio de signo en las relaciones comerciales, viradas del multilateralismo al bilateralismo. Las nuevas características de los TLCs y el cambio en la política de dos de los grandes actores de la economía mundial, EE.UU. y la UE, ofrecen otras de las señales de cambio que permiten evaluar su posible desarrollo en el futuro.

This article explores the links between international trade and natural resource economics in recent writings. Firstly, it looks at the implications that adopting environmental regulations would hold for international trade flows and policy-making. Next, it covers the environmental impact of international trade reforms, in particular those that refer to trade in agricultural products. Also, possible methodological connections between these two economic fields within are explored. ; El presente artículo explora las conexiones entre economía internacional y economía delos recursos naturales en la literatura reciente. Se considera, en primer lugar, las implicancias de la adopción de regulaciones ambientales en los flujos de comercio internacional y en la formulación de la política comercial. Asimismo, se trata el impacto ambiental de reformas en el comercio internacional y los aspectos particulares del comercio en productos agrícolas. Por último, se exploran posibles conexiones metodológicas entre ambas ramas de la economía.

Up to its current stage, globalization seems to have led to a process of growing economic integration which has allowed for an increase in the volume of regional and international trade as well as for an increase in the degree of regionalization and internationalization of capital mobility. Multinational Enterprises (MNEs), by moving capital around the world, are able to capture global advantages putting labor markets under pressures and creating the possibility that governments and trade unions engage in a "race to the bottom" regarding the regulation of labor standards and conditions. This work reviews the relevant literature on the strategic interaction between MNEs and trade unions within the spheres of international trade and production. Role, strategies and challenges that trade unions have to face in the next future, both at the regional (European) and global level are analyzed. Keywords: Globalization, Multinational Enterprises, international trade and production, international trade unionism.