La obra analiza en profundidad el grado de aceptación de las modernas doctrinas en torno a la diferenciación entre causalidad e imputación objetiva en la jurisprudencia civil más reciente sobre responsabilidad extracontractual. El estudio riguroso de las numerosas sentencias de los últimos cinco años pone de manifiesto los problemas que los órganos judiciales del orden civil, y en particular la sala primera del TS, encuentran en la incorporación de las ya no tan novedosas teorías sobre la causalidad, y en su aplicación para la resolución de los complejas cuestiones que presenta ese elemento fundamental de la responsabilidad civil extracontractual. En este trabajo se dedica una especial atención a la responsabilidad por omisión, de la que resultan las particularidades que esta especial modalidad de responsabilidad implica precisamente en el ámbito de la relación de causalidad, y que apenas ha sido abordada hasta el momento por la doctrina especializada española.

Ante la existencia de un daño injusto, uno de los presupuestos de responsabilidad civil que más dificultades genera para los operadores jurídicos es el de la causalidad. La complejidad del fenómeno causal ha llevado a los juristas a elaborar diversas teorías para dar respuestas a la sociedad. La diversidad de teorías y posturas, así como de conflictos, cada vez más crecientes, que presenta la realidad, son la antesala a una jurisprudencia inconstante. Los tribunales, en su intención de impartir justicia, mutan de un criterio a otro, de una postura a otra. Y la Sala de lo Civil del Tribunal Supremo no ha sido una excepción. En el presente libro se realiza un análisis de las teorías causales más aplicadas por la jurisprudencia de la Sala Primera. Tarea nada fácil si se considera lo dicho en el párrafo anterior: muchas veces no es asequible establecer una pauta de conducta, una teoría uniforme, dentro de las sentencias de la Sala de lo Civil. No obstante, a través del estudio de más de 100 sentencias se pretende establecer un patrón relativamente uniforme, se busca desentrañar la guía en el proceder de la Excelentísima Sala. Mediante un recorrido cronológico a la vez que dogmático, se explica el camino que ha recorrido la Sala de lo Civil en materia causal. Por motivos obvios, se explican de modo casi exclusivo las teorías de la equivalencia de las condiciones, la teoría de la causalidad adecuada y la teoría de la imputación objetiva. La conclusión es a la vez una síntesis y una propuesta: explica cómo ha procedido habitualmente la Sala Primera y da algunas recomendaciones.

In today's "global village", nearly 450 million people speak English while another 350 million speak Spanish. The United States alone, with its more than 22 million Hispanic Americans, is now considered by many to be a bilingual society. As the practice of law and the resolution of legal issues, to a great extent, is all about precise communication, the impact of this on legal and business professionals is obvious - Spanish/English, English/Spanish translations are fast becoming an indispensable component of any thriving law practice or business, be it a small company or a multinational corporation. Translations are now routinely required for trials, contracts, real estate and financial transactions, and in many other situations. Clearly then, the need for a comprehensive bilingual reference such as this one has never been greater. Wiley's English/Spanish and Spanish/English Legal Dictionary offers comprehensive, up-to-date coverage of more than 40,000 essential words and phrases spanning all legal disciplines and subdisciplines including construction, real estate, insurance, business, trial, environmental law, intellectual property, family law, and more. It was written by a professional translator in collaboration with an advisory committee comprising attorneys from some of the most prominent firms in the international legal community. Featuring an extremely user-friendly format, the Dictionary was designed for quick reference. It directs you instantly to the precise equivalent you need without first "rerouting" you through a maze of other irrelevant terms and phrases. Gender neutral equivalents are provided, and in cases where the nongender neutral term is the norm, both are given.Wiley's English/Spanish and Spanish/English Legal Dictionary puts all important English and Spanish legal terms at the fingertips of attorneys, businesspeople, paralegals, and law students. It belongs on the shelves of law firms, libraries, businesses, and international agencies. It is also an essential communications tool for translators, interpreters, and civil servants.

This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.

Latin America has been central to the main debates on development economics, ranging from the relationships between income inequality and economic growth, and the importance of geography versus institutions in development, to debates on the effects of trade, trade openness and protection on growth and income distribution. Despite increasing interest in the region there are few English language books on Latin American economics. This Handbook, organized into five parts, aims to fill this significant gap. Part I looks at long-term issues, including the institutional roots of Latin America's underdevelopment, the political economy of policy making, the rise, decline and re-emergence of alternative paradigms, and the environmental sustainability of the development pattern. Part II considers macroeconomic topics, including the management of capital account booms and busts, the evolution and performance of exchange rate regimes, the advances and challenges of monetary policies and financial development, and the major fiscal policy issues confronting the region, including a comparison of Latin American fiscal accounts with those of the OECD. Part III analyzes the region's economies in global context, particularly the role of Latin America in the world trade system and the effects of dependence on natural resources (characteristic of many countries of the region) on growth and human development. It reviews the trends of foreign direct investment, the opportunities and challenges raised by the emergence of China as buyer of the region's commodities and competitor in the world market, and the transformation of the Latin America from a region of immigration to one of massive emigration. Part IV deals with matters of productive development. At the aggregate level it analyzes issues of technological catching up and divergence as well as different perspectives on the poor productivity and growth performance of the region during recent decades. At the sectoral level, it looks at agricultural policies and performance, the problems and prospects of the energy sector, and the effects on growth of lagging infrastructure development. Part V looks at the social dimensions of development; it analyzes the evolution of income inequality, poverty, and economic insecurity in the region, the evolution of labor markets and the performance of the educational sector, as well as the evolution of social assistance programs and social security reforms in the region. The contributors are leading researchers that belong to different schools of economic thought and most come from countries throughout Latin America, representing a range of views and recognising the diversity of the region. This Handbook is a significant contribution to the field, and will be of interest to academics, graduate students and policy makers interested in economics, political economy, and public policy in Latin America and other developing economies.