Mediante la ley 26.982, publicada en el B.O. el 29/9/2014, se introdujeron modificaciones en la Ley de Impuesto al Valor Agregado (texto ordenado en 1997 y sus modificaciones), a la que le fue incorporado un artículo sin número a continuación del artículo 28, referido a las alícuotas correspondientes a las ventas (excluidas las comprendidas en el inciso a del primer párrafo del artículo 7°), las locaciones del inciso c) del artículo 3° y las importaciones de diarios, revistas y publicaciones periódicas. Asimismo se derogó el inciso g) del artículo 28 de la citada.
Tratándose de sujetos cuya actividad sea la producción editorial: las ventas —excluidas las comprendidas en el inciso a) del primer párrafo del artículo 7°— y las locaciones del inciso c) del artículo 3° mencionadas en el párrafo anterior, estarán alcanzadas por la alícuota que, para cada caso, se indica a continuación:
| Importe de facturación de los doce (12) meses calendario, sin incluir el impuesto al valor agregado | Alícuota |
| Igual o inferior a $ 63.000.000 | 2,5% |
| Superior a $ 63.000.000 e igual o inferior a $ 126.000.000 | 5% |
| Superior a $ 126.000.000 | 10,5% |
Tratándose de sujetos cuya actividad sea la producción editorial, las locaciones de espacios publicitarios en diarios, revistas y publicaciones periódicas estarán alcanzadas por la alícuota que, según el supuesto de que se trate, se indica a continuación:
| Importe de facturación de los doce (12) meses calendario, sin incluir el impuesto al valor agregado | Alícuota |
| Igual o inferior a $ 63.000.000 | 2,5% |
| Superior a $ 63.000.000 e igual o inferior a $ 126.000.000 | 10,5% |
| Superior a $ 126.000.000 | 21% |
A los fines de la aplicación de las alícuotas indicadas precedentemente, los editores deberán, a la finalización de cada cuatrimestre calendario, considerar los montos de facturación de los últimos doce (12) meses calendario inmediatos anteriores, sin incluir el impuesto al valor agregado, y en función de ello, determinar la alícuota correspondiente, la que resultará de aplicación por períodos cuatrimestrales calendario.
Se estableció que las disposiciones comentadas comenzarán su vigencia desde el día de su publicación en el Boletín Oficial, y surtirán efecto para los hechos imponibles que se perfeccionen a partir del primer día del mes siguiente al de dicha publicación (por lo tanto, a partir del 1/10/14).
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Apple at present is made up of Rhapsody as an application, which is a excellent start, but it is already hampered as a result of the inability in direction of retail store locally upon your iPod, and is made up of a dismal 64kbps bit rate. If this adjustments, then it will to some degree negate this convenience for the Zune, but the Ten songs for each thirty day period will nonetheless be a big in addition inside Zune Pass’ prefer.
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Concerning me and my spouse we have owned a lot more MP3 gamers previously mentioned the decades than I can count, like Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so on. But, the closing number of several years I’ve fixed down toward a single line of gamers. Why? Considering that I was satisfied towards check out how well-designed and fun to use the underappreciated (and broadly mocked) Zunes are.
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Apple by now consists of Rhapsody as an application, which is a great commence, however it is at this time hampered via the incapacity in direction of shop regionally on your iPod, and contains a dismal 64kbps little bit price. If this modifications, then it will rather negate this comfort for the Zune, however the 10 tunes for every month will still be a significant as well as within Zune Pass’ choose.
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I’ll equipment this overview in the direction of 2 models of people in america: current Zune home owners who are contemplating an improve, and individuals seeking to come to a decision between a Zune and an iPod. (There are other gamers value thinking of out there, together with the Sony Walkman X, nevertheless I expect this offers yourself sufficient data toward produce an mindful option of the Zune vs avid gamers other than the iPod line as effectively.)
Zune and iPod: Highest people today review the Zune towards the Contact, yet when viewing how skinny and remarkably minimal and light it is, I try out it in direction of be a really one of a kind hybrid that brings together features of possibly the Contact and the Nano. It is rather colourful and magnificent OLED display is a bit scaled-down than the contact screen, nevertheless the player itself feels Extremely a little bit scaled-down and lighter. It weighs relating to 2/3 as a great deal, and is appreciably lesser inside of width and height, When being merely a hair thicker.
The Zune concentrates upon getting a Transportable Media Player. Not a world wide web browser. Not a recreation machine. Probably inside the upcoming it will do even far better in those people areas, still for by now it really is a Wonderful route towards arrange and listen to your songs and movies, and is without peer in that respect. The iPod’s strengths are its world wide web checking out and applications. If those people solid additional persuasive, probably it is your least complicated determination.
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If you are nevertheless on the fence: seize your beloved earphones, brain down in the direction of a Ideal Buy and question in the direction of plug them into a Zune then an iPod and perspective which one particular appears greater toward oneself, and which interface helps make on your own smile even more. Then you’ll notice which is directly for oneself.
Apple at the moment consists of Rhapsody as an app, which is a excellent start off, nevertheless it is by now hampered as a result of the inability towards retail store locally upon your iPod, and includes a dismal 64kbps little bit value. If this modifications, then it will to some degree negate this comfort for the Zune, however the Ten tunes for every month will however be a large moreover inside Zune Pass’ desire.
Zune and iPod: Maximum Those people assess the Zune in the direction of the Touch, but at the time viewing how slender and shockingly minimal and gentle it is, I contemplate it in direction of be a in its place exclusive hybrid that combines traits of each the Contact and the Nano. It can be incredibly vibrant and lovely OLED screen is a little bit smaller sized than the touch screen, however the player alone feels reasonably a little bit scaled-down and lighter. It weighs regarding 2/3 as a great deal, and is significantly more compact in width and height, while currently being just a hair thicker.
This is having a bit extra subjective, nevertheless I much choose the Zune Current market. The interface is colorful, consists of added aptitude, and some interesting options which includes ‘Mixview’ that make it possible for you suddenly see similar albums, songs, or other buyers related in the direction of what you are listening in direction of. Clicking upon one particular of these will centre upon that product, and a further mounted of «neighbors» will arrive into perspective, allowing your self towards navigate around looking into by way of identical artists, songs, or users. Conversing of consumers, the Zune «Social» is in addition outstanding enjoyable, permitting your self uncover other individuals with shared preferences and getting mates with them. You then can listen towards a playlist generated dependent on an amalgamation of what all your mates are listening to, which is much too thrilling. People nervous with privacy will be relieved in direction of realize by yourself can steer clear of the general public in opposition to watching your specific listening habits if yourself as a result pick.
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The new Zune browser is surprisingly positive, however not as Excellent as the iPod’s. It is effective very well, but isn’t really as immediate as Safari, and consists of a clunkier interface. If on your own at times application on using the world wide web browser that’s not an issue, but if you might be creating to read the world wide web alot towards your PMP then the iPod’s more substantial display screen and far better browser could possibly be crucial.
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