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The analysis of the general anti-avoidance tax rule in five countries of the European Union (United Kingdom, Austria, Germany, Sweden and France) shows clearly the frailty and weakness of the theoretical and jurisprudential constructions designed to fight this international problem. The research also displays a high degree of judicial discretionary, a worrying level of legal uncertainty -- as a result of the introduction of tax rules linked to vague and imprecise concepts -- and an inefficiency in the revenue collection unacceptable. Furthermore, the article analyses the structure and function of the common general anti-avoidance rule (EU-GAAR) approved by the European Parliament, its scope and the problems that it's possible interaction with another anti-avoidance rules (introduced by the domestic law, community law and conventional law) could generate. The author considers that the labyrinth which derives from the principle of non-discrimination on which the ECJ is trapped is also the labyrinth on which is trapped the cross-border application of the Member States GAAR's and SAAR's. The adoption of an EU-GAAR not solves the problem and only increases the chaotic juxtaposition of ineffective anti-avoidance rules. [ABSTRACT FROM AUTHOR]

The paleoichnological site of Pehuen Co, located on the southern coast of Buenos Aires province, Argentina, was discovered in 1986 and the first paper was published in 1987. New discoveries made in the following years have revealed well-preserved Pleistocene mammal and bird footprints of high diversity. Investigations at this site have continued to the present. The most important aim of this paper is to revise the previous ichnotaxonomic assignations, and to present some new discoveries. The described tracks include eleven mammal ( Neomegatherichnum pehuencoensis , Mylodontidichnum rosalensis , Glyptodontichnus pehuencoensis nov. igen. and isp., Eumacrauchenichnus patachonicus , Proboscipeda australis nov. comb., Dolichotichnus marae nov. igen. and isp., Ursichnus sudamericanus nov. isp., Hippipeda isp., Lamaichnum guanicoe , Lamaichnum tulipensis nov.comb, Pecoripeda commune nov. comb.) and four bird icnotaxa ( Phoenicopterichnum pehuencoensis , Charadriipeda isp., Gruipeda isp., and Aramayoichnus rheae nov. igen. and isp.). The second goal of this paper is to emphasize the worldwide significance of the Pehuen Co site relative to other Pleistocene vertebrate tracksites. Pehuen Co site is unique because of the quality of preservation, and the abundance and diversity of the footprints. [ABSTRACT FROM AUTHOR]

Palaeontological and palaeoichnological studies were made along the southeastern coast of Buenos Aires province, Argentina. Continental Late Pleistocene and continental, transitional and marine Holocene stratigraphic units were identified. The former are represented by fossil mammal bones and ichnites dated from 16,000 to 12,000 y. B.P. Continental Early Holocene beds dated circa 8,100 years B.P. contain fish, rodent and bird remains. Middle Holocene sediments 6,930 to 6,570 years B.P. are recorded by deposits bioturbated by estuarine crabs. During the Late Holocene, between 5,000 and 4,800 B.P., a marine transgression is recorded by a very rich mollusc fauna. The palaeoenvironmental variety recorded along a few tens of kilometers of the coast is a distinctive feature of this part of the Argentine coastal region. At Monte Hermoso beach, in the eastern part of the studied zone, archaeological materials were dated 7,300 years B.P., and human footprints dated 7,125 years B.P. were also recorded. In January 2005 some isolated human footprints were found at Pehuen-Co palaeoichnological site, which are older than those found at Monte Hermoso beach and of the same age as the oldest human archaeological findings in Patagonia, that is about 12,000 yeas B.P. [ABSTRACT FROM AUTHOR]

Tracksites representing early human occupation are rare in South America. However, they have been reported in association with mammal and bird tracks from two coastal sites in Buenos Aires Province, Argentina. Both sites are reported in separate papers in this volume. In this paper a brief summary of the better known site is given on the basis of published information and the author's observations. [ABSTRACT FROM AUTHOR]