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Bibliographic Details
Main Author:	César Augusto Domínguez Crespo
Format:	Artículo científico
Language:	es
Published:	Universidad Nacional Autónoma de México 2008
Subjects:	Derecho ALCA ASEAN Mercosur uniones económicas competencia fiscal
Online Access:	https://www.redalyc.org/articulo.oa?id=42712206
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Hacia una armonización fiscal en América. Razones y principios a considerar César Augusto Domínguez Crespo Derecho ALCA ASEAN Mercosur uniones económicas competencia fiscal Este trabajo tiene por objetivodestacar los diversos aspectos teóricosque han de tomarse en cuenta parauna adecuada armonización fiscal en elámbito americano. Asimismo, exploralos diversos enfoques acerca de dichaarmonización, y se da relevancia a losparadigmas acordes a la realidad americana y no a los modelos que han funcionado en otras latitudes. El autorpretende contribuir a la conformaciónde principios que deben guiar la armonización fiscal con aplicación en la pretendida Área de Libre Comercio de las Américas. Al final, se explica el "paraqué" de tal armonización. Es cierto queaún está lejos un acuerdo político paralograr una armonización fiscal, pero esimportante que futuras decisiones alrespecto, cuenten con el bagaje teóricosuficiente. 2008 artículo científico 0041-8633 https://www.redalyc.org/articulo.oa?id=42712206 es http://www.redalyc.org/revista.oa?id=427 Boletín Mexicano de Derecho Comparado application/pdf Universidad Nacional Autónoma de México Boletín Mexicano de Derecho Comparado (México) Num.122 Vol.XLI

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// Anecdotal testing Today and Yesterday seems to indicate destroy() // is called by the garbage collector and everything is good. // Something to keep in mind though. return 0; } /** * Write function that is called when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ public function write($sessId, $data): bool { if ($this->writesDisabled) { return true; } return $this->saveSession($sessId, $data); } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ abstract protected function saveSession($sessId, $data): bool; }

* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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