bluuebunny/crossref_metadata_2025 huggingface dataset:
Protective Effect of Pomegranate Juice on Lead Acetate-Induced Liver Toxicity in Male Rats
Authors: Pekmez Hıdır , Annaç Ebru , Bulmuş Özgür , Zencirci Büşra , Aydın Merve , Aydın Ali
Published: December 2023

Objective: Lead has been reported to cause oxidative stress in liver tissues and cause histopathological changes. Studies have shown that pomegranate juice has antioxidant properties that prevent oxidative stress. In this study, the harmful effects of lead acetate on rat liver tissue and the efficacy of pomegranate juice against these effects were investigated.
Methods: 28 male Wistar albino rats were divided into four groups: control, lead acetate (50 mL/kg), pomegranate juice (1 mL/kg), and lead acetate + pomegranate juice (50 mL/kg+1 mL/kg). Lead acetate and pomegranate juice were administered orally.
Results: When compared with the control group, it was seen that the lead acetate had an increase in the malondialdehyde level and a decrease in reduced Glutathione, Glutathione S-transferase, and Carboxylesterases. Group lead acetate + pomegranate juice had a reduction in malondialdehyde level and an increase in Glutathione, Glutathione S-transferase, and Carboxylesterases compared with the group lead acetate. The lead level of group lead acetate + pomegranate juice decreased compared to the group lead acetate. Cellular degeneration and irregular hepatic cords were observed in group lead acetate's liver tissue, and the negative changes were lost in group lead acetate + pomegranate juice.
Conclusion: It was observed that pomegranate juice had a protective effect against liver toxicity caused by lead acetate.
Efectos de la aplicación del compliance en las pequeñas y medianas empresas (Pymes ) de Colombia: análisis de beneficios y desafíos
Authors: Arciniegas González Gloria Amparo , Gómez Macfarland Carla Angélica
Published: December 2023

El presente artículo pretende explicar los propósitos, importancia, impacto y desafíos de la adopción del compliance en las pequeñas y medianas empresas (Pymes) de Colombia. Mediante la revisión de parte de la literatura existente se identifican los impactos positivos, como la mejora de la reputación, la mitigación de riesgos, el acceso a nuevas oportunidades comerciales y los desafíos asociados con la implementación del compliance. La importancia de implementar las medidas sugeridas por compliance pueden fortalecer la gestión empresarial, promover la transparencia y la responsabilidad, además de fomentar prácticas éticas en las organizaciones. Así mismo, este artículo evidencia que una cultura de cumplimiento normativo mediante la adopción de políticas y procedimientos adecuados y la capacitación del personal son elementos clave para el éxito de las Pymes de Colombia. A través de la reflexión crítica de parte de la literatura existente y los avances de la implementación del compliance en las empresas, se establecen las ventajas de la adopción de las estrategias relacionadas con los programas de compliance y los efectos en la gestión empresarial. Entre otras razones, se evidencia que el compliance promueve la transparencia, la responsabilidad y fomenta prácticas éticas en las organizaciones. Sin embargo, las Pymes que implemente el compliance enfrentan una serie de desafíos desafíos los cuales pueden ser mitigados a través de estrategias de gestión claras y efectivas.
İran'da Kaçar Dönemi Protesto Kültürü: Bestnişînî
Authors: ALKAÇ Ömer
Published: December 2023

Bestnişînî, insanın kendisini koruma veya hakkını savunma içgüdüsünden ortaya çıkan bir protesto yöntemidir. Tam olarak ne zaman ortaya çıktığı bilinmeyen Bestnişînî, zaman içinde dinî bir kimliğe de bürünmüş ve İran toplumunda önemli bir protesto kültürü olarak yaygınlaşmıştır. Daha sonra ise üst düzey devlet adamlarından en alt tabakaya mensup kişilerin dahi tercih ettiği geleneksel bir eyleme

dönüşmüştür. Kaçar devleti ile birlikte ise siyasallaşmıştır. Bu dönemde İranlıların özellikle de dinî sınıfın tercih ettiği bir eylem olan Bestnişînî, İran şahından daha demokratik bir yönetim ve adalet talep eden muhaliflerin meşrutiyet hareketi boyunca kullandıkları etkili bir silahtı. Bu makalede kadim bir gelenek olarak İran toplumunda yerini alan Bestnişînî; ahırdan büyükelçiliklere uzanan tarihsel gelişimi dönemin kaynakları da göz önünde bulundurularak incelenmiştir.
Mary Baker Eddys Christliche Wissenschaft
Authors: Robbins Pam , Whitson Robley
Published: December 2023

Das amerikanische Magazin 'Sign', ein katholisches Blatt, veröffentlichte 1980 unter dem Titel "Mary Baker Eddys Christian Science" eine kritische Würdigung der Christlichen Wissenschaft. Die beiden Autoren – Pam Robbins, freier Autor in Springfield, Massachusetts, und Father Robley Whitson, Präsident eines ökumenischen Studienzentrums in Bethlehem, Connecticut – begegnen ihrem Thema mit ausserordentlicher Fairness und ungewöhnlicher Sachkenntnis und gelangen dadurch von katholischer Seite her zu einer Beurteilung, die der Christlichen Wissenschaft durchaus gerecht wird. Der Artikel fällt vor allem durch die offene Haltung gegenüber Andersdenkenden auf. Er liegt hiermit in deutscher Sprache vor.
Warum muss die Christliche Wissenschaft als Wissenschaft studiert werden?
Authors: Kappeler Max
Published: December 2023

Die hier in erweiterter Neuauflage vorgelegte frühe Schrift Max Kappelers (1910-2002) ist seit ihrem ersten Erscheinen zu einem Klassiker jener christlich-wissenschaftlichen Literatur geworden, die es sich zur Aufgabe gemacht hat, die Wissenschaft der Christlichen Wissen- schaft zu ergründen. Dementsprechend liegt der Zweck dieses Hefts darin, die Aufmerksamkeit auf das dem Prinzip der Christlichen Wissenschaft zugrundeliegende System zu lenken, die Forschungsmethode darzustellen und den Wert eines solchen Vorgehens zu zeigen.
Diese Broschüre war das erste Heft einer christlich-wissenschaftlichen Studienreihe, die Max Kappeler 1956 mit folgenden Worten einleitete:
"Diese Schriftenreihe ist dem Ziel gewidmet, die Wissenschaft der Christlichen Wissenschaft darzulegen, wie sie im Lehrbuch der Christlichen Wissenschaft, Wissenschaft und Gesundheit mit Schlüssel zur Heiligen Schrift von Mary Baker Eddy, enthalten ist. Ferner soll sie dazu dienen, den Leser auf die Schriften von John W. Doorly aufmerksam zu machen, der die wissenschaftliche Natur von Mrs Eddys Entdeckung enthüllte..."
Die erste Ausgabe ist um einen Text über John W. Doorly erweitert worden, den Max Kappeler bereits 1994 verfasst hat, der bisher jedoch unveröffentlicht blieb.
Eine englische Übersetzung der Broschüre finden Sie hier: https://www.kappelerinstitute.org/kappeler-files/Books/why-study.pdf
Extent of Awareness on the Anti-VAWC Law Among the Criminology Students
Authors: Dihayco-Garciano Atty. Marichu , Ledesma Ms. Apple Rose C. , Garciano Dr. Joselito R.
Published: December 2023

This study embraced the quantitative type of research which involves the quantitative data that are numerical requiring statistical analysis methods. As to the profile of the respondents, around seventy-two percent among the respondents comprise the age bracket of nineteen to twenty-one years old; seventy-nine percent are second year level students; seventy-two percent are male respondents; forty-one percent has one to three children in the family; and fifty-four percent among the respondents have a monthly family income of ten thousand pesos and below. as noted in this research study, many of the respondents are not aware of the following as acts of violence: Hitting, kicking, punching, or causing harmful injury to the woman or child; Acts of grave threat that cause a woman or her child a traumatic experience or risk of imminent danger; Shouting, blaming, use of profane language to a woman or her child to feel low self – esteem; Depriving a woman and her child to provide the basic needs, and sustain the educational needs of their child; Preventing a woman to practice her profession or to work in any establishment to gain additional income; Forcing a woman and/or her children to watch a pornographic scene and engage in any sexual activity and/or acts of lasciviousness; Forcing a woman and/or her children to engage in copulation; Limiting a woman and her children to attend social gatherings with her family, relatives/close kin, or even to meet neighbor’s; and Staying of intimate partner or husband in the house of a woman with her child without any consent or against her will. Few of the respondents are not aware on the following provisions of law- The privilege of filing 10 days leave of absence with pay to cope up with suffering; Filing of complaint even uncommon relationship, such as lesbian/gay, or whom she has a sexual or dating relationship with LGBTQi+ that commits intimate partner violence; and Filing a VAW case against her intimate partner, husband, or any person who commit domestic violence in barangay or lawful authority. Indeed, seminars and orientation as well as strong implementation of the law are highly recommended.
Perspectivas Empresariales
Authors: Díaz-Díaz Sharon
Published: December 2023

Esta investigación tiene por objetivo el proporcionar un análisis de la evolución de las aperturas y cierres de empresas durante y después de la crisis sanitaria en Bolivia, abarcando el periodo de gestión desde 2020 hasta los primeros meses de 2023. Aplicando como principal método la recolección de datos estadísticos de Bolivia y los países incluidos que forman el núcleo de la investigación y seguidamente el análisis datos como parte de la metodología. Además de explorar la situación local, este estudio amplía su enfoque a una comparación con países vecinos y cercanos a Bolivia. Mediante el cálculo de la proporción total de empresas en relación con la población, y se establece una perspectiva comparativa actualizada hasta 2022.
Los países considerados en esta comparación incluyen Argentina, Chile, Perú, Paraguay y Ecuador, lo que brinda una comprensión contextual más amplia de cómo Bolivia se posiciona en el escenario regional. Los datos mostraron que Perú está por encima en este grupo en la cantidad de empresas en proporción a su población y Argentina, aunque tiene un número significativo de empresas, en proporción a su población está entre los niveles más bajos del grupo, Bolivia se encuentra en un porcentaje bajo tanto en cantidad de empresas como en   porcentaje proporcional.
La comprensión y posicionamiento del artista en un contexto social para la creación de una práctica artística transformadora
Authors: Rosell-Castro Jhosell
Published: December 2023

El siguiente trabajo muestra la necesidad de comprender los conceptos de cultura artística, políticas y gestión culturales para la construcción de un discurso que fundamente una práctica artística capaz de transformar y responder a un contexto específico con sentido y responsabilidad social. El marco conceptual parte de un acercamiento a los procesos de las actividades, servicios y modalidades que deben componer la cultura basada en los gastos culturales asociados a los diferentes niveles políticos que tienen una finalidad no lucrativa o un planteamiento mercantilista, utiliza como metodología la observación etnográfica, posicionamiento que significa pasar del análisis de los lugares al directo accionar como artista investigador en la comunidad.
Esta comprensión nos permite exponer estrategias y métodos de trabajo para establecer vínculos y relaciones con las instituciones gubernamentales y no gubernamentales de una región, con la intensión de contribuir a una transformación cualitativa de las personas, mediante las acciones y su protagonismo en las actividades, y a su vez atienda y proteja a las familias de los sectores más vulnerables de la ciudad de Tijuana, Baja California, México, para de esta manera contribuir al mejoramiento de la calidad de vida de sus habitantes.
Aproximaciones teórico-prácticas, de investigación y creación docente en los diferentes niveles educativos.
Authors: Serrano-Macias Joaquin Humberto
Published: December 2023

El rol de los docentes, artista-docentes, investigadores, creadores y gestores; ha requerido que se combine la práctica (práxis) con la enseñanza (incluso no formal), dejando en evidencia acciones tanto como creador/es desde lo disciplinar, multidisciplinar y transdisciplinar. Este enfoque integra la producción artística y la docencia, lo que permite al artista transmitir su conocimiento y experiencia directamente a los estudiantes, fomentando su desarrollo artístico y creativo, pero a su vez, ha permitido a los docentes que no son artistas, se integren en las dinámicas de lo creativo-formativo.
La convergencia entre creatividad y educación se revisa como un campo vital en el contexto contemporáneo, donde la figura del "docente" desempeña un papel crucial en la transformación de la experiencia educativa. Este número de revista se centra en las aproximaciones teórico-prácticas, de investigación y creación docente, de artistas-docentes, investigadores, teóricos de las ciencias exactas entre otros, en diversos niveles educativos, siempre viendo más allá al explorar la inclusión transdisciplinar (Cubillán, 2019). Cada uno de los sustentos investigativos integran aspectos relevantes sobre la creatividad y los estudios transdisciplinares en, desde y para la educación.  Este enfoque no solo prepara a los estudiantes para enfrentar los desafíos actuales, sino que también les brinda las herramientas para ser pensadores críticos y creativos en un mundo interconectado que se encuentra en constante evolución a través de cuatro ejes conceptuales.
Procesos Curatoriales al Servicio del Arte de Calle
Authors: López-Jaramillo Maria Fernanda
Published: December 2023

Entablar un diálogo entre la práctica curatorial y el arte de calle, podría parecer un imposible. Sinergia imprudente quizá para los entendidos. Reunir en espacios conjuntos una práctica artística tan vibrante y autónoma como el arte de calle y el oficio de curaduría. Una dupla que, sin duda, genera todo un abanico de posibilidades, morfologías y cuestionamientos. Si tomamos en cuenta que la figura del curador es relativamente nueva, atribuyendo a esta el cuidado de seres incapaces, el cuidado de especies silvestres o el cuidado de los gabinetes de curiosidades de épocas antiguas. También se lo ha relacionado con la custodia de bienes patrimoniales y la organización de espacios expositivos. El curador, llamado también comisario constituye una figura de poder en el mundo del arte. Tradicionalmente emplazado en el conceptualismo y lo contemporáneo, la presencia del curador ha sido vista un tanto distante de los procesos de base.  Más que una metodología, la curaduría ha sido un sistema de legitimación y validación generacional. Un pequeño circuito de eruditos e iluminados, en varios casos alejados de una mirada empática con sus comunidades y contextos; haciendo del museo y las galerías el punto de inicio y final de sus búsquedas. En el transcurso del tiempo y los significativos cambios en las prácticas artísticas, este oficio se ha desplazado y han aparecido nuevas vertientes que permiten identificar en los procesos curatoriales puntos de partida que generen hallazgos de cara a la visibilización de diversidades en el campo cultural.
Implementación de Herramientas Tecnológicas en el Aprendizaje Matemático
Authors: Guaman-Cañar Holger Orlando
Published: December 2023

Este estudio explora el impacto de la incorporación de herramientas tecnológicas en el aprendizaje matemático de estudiantes de séptimo año en la Unidad Educativa General “Eloy Alfaro Delgado”. Se identifica la necesidad de mejorar el dominio en procesos matemáticos, especialmente en la división de números decimales, y la ineficiencia en el uso del internet para fines educativos. La propuesta central es un plan de capacitación utilizando plataformas como Google Site y Moodle para fomentar el autoaprendizaje y la investigación activa en matemáticas.
El proyecto, viable y económicamente accesible, se basa en la participación activa de los estudiantes y la utilización de recursos tecnológicos disponibles. Se propone la adopción de metodologías pedagógicas innovadoras y la capacitación constante de docentes en tecnologías educativas. El enfoque de la metodología ERCA (Experiencia, Reflexión, Conceptualización, Aplicación) promueve un aprendizaje interactivo y práctico, crucial para la comprensión matemática.
Se reconoce la importancia de abordar las limitaciones, como la brecha digital y las restricciones económicas, ofreciendo soluciones adaptativas y apoyando a estudiantes con recursos limitados. Este enfoque integral busca mejorar significativamente el aprendizaje matemático en un contexto educativo cada vez más digitalizado, asegurando la efectividad pedagógica y la accesibilidad para todos los estudiantes.
Comunicación efectiva como metodología para mejorar las habilidades lingüísticas en Padres de Familia de Primer Grado
Authors: Chimbo-Masaquiza Rosa Cristina
Published: December 2023

La presente revisión bibliográfica presenta cómo la gestión del conocimiento y su aplicación en el contexto de la mejora de habilidades lingüísticas en padres de familia de primer grado se revela como un enfoque integral y efectivo. La selección de argumentos se extrae a partir de conceptos clave que informan estrategias específicas para fortalecer la comunicación y el desarrollo lingüístico en niños. Se refuerza a través de la teoría de Vygotsky destacando la importancia de la Zona de Desarrollo Próximo (ZDP), proponiendo que las interacciones sociales facilitan un aprendizaje más efectivo. Además, se proponen ejemplos a partir de investigaciones como las de Hart y Risley resaltan la conexión directa entre la cantidad y calidad de las palabras dirigidas a los niños y el tamaño de su vocabulario, enfatizando la relevancia de prácticas como la lectura compartida en las que se incluye la integración de la tecnología educativa, que, según Neumann, surge como una oportunidad valiosa para enriquecer el aprendizaje lingüístico para la gestión del conocimiento.
Selección de poesía
Authors: Balseca-Muñoz María Isabel
Published: December 2023

Selección de obra creativa por parte de la coordinación del número. 
La selección de muestra o producto creativo corresponde a un ejercicio curatorial aplicado luego de la rececpción de trabajos al e-mail de la coordinación de número. 
Las obras seleccionadas, al igual que los demás contenidos de la revista, se somente a revisión por pares.
Energy performance of infiltrated and elevational earthsheltered buildings in the territory of the city of Kragujevac: A numerical investigation
Authors: Nešović Aleksandar
Published: December 2023

This paper investigates the energy potential of different modern earth-sheltered building types, during a seven-month period (October 1 to April 30), in order to achieve sustainable development. The subject of the research is a one-story residential building (total net area 102.5 m2 ), intended for a family of four, located in the territory of the city of Kragujevac (central Serbia). The heating system consists of a ground source heat pump, geothermal vertical probes, floor panel heaters, and two circulation pumps. Four types of infiltrated earthsheltered buildings, as well as one elevational earth-sheltered building, were investigated by numerical analysis (using the EnergyPlus software). The energy performances of all of the mentioned earth-sheltered buildings were compared with the energy performance of classic above-ground building. All of the buildings have the same geometric, construction, and thermotechnical performance. The research results show that, in infiltrated earth-sheltered buildings, the annual consumption of final (electrical) energy can be reduced by 2.53-21.64% (depending on the number of external building elements in direct contact with the soil). Modern architecture should still be focused on the development of elevational earthsheltered buildings because in them the annual consumption of final (electrical) energy for heating can be reduced by more than 40%.
Types of housing in the area of the General Urban Plan of Niš
Authors: Maksić-Mulalić Milica , Manić Božidar , Njegić Tanja
Published: December 2023

The paper analyzes the types of housing in the area of the General Urban Plan of Niš. There are 5 types of housing singled out: city-type family housing, suburban-type family housing, mixed housing zones, multi-family housing from the pre-war and post-war period, and newly built multi-family housing. These types of housing were analyzed based on 18 previously defined criteria. The criteria took into account the characteristics of the macro-location (location, traffic matrix, availability of contents, quality of the environment, etc.), as well as urban parameters at the block level (size and geometry of the plot, number of floors, parking, architecture, construction quality, etc.). Mutual similarities and differences of these housing types were determined, as well as essential changes that occurred in the post-socialist transition period, in order to define possible directions for the improvement of planning regulations and housing construction.
Hepatic metastasis of thymoma: Case Report of a fast-growing abdominal mass in a pregnant patient
Authors: Raspopović Miloš , Micić Dušan , Perišić Zlatko , Arsenijević Vladimir , Brkić Dušan , Gregorić Pavle
Published: December 2023

Introduction: Thymomas are the most common primary mediastinal tumors originating from epithelial cells of the thymus, demonstrating epithelial differentiation. Pathologically, thymomas exhibit relatively slow growth and typically spread directly, with extremely rare occurrences of distant dissemination to extrathoracic organs. The precise incidence of such dissemination remains unknown. Distant metastases, particularly to the liver, are exceptionally rare, with only a few cases documented in the literature. Case Report: A 39-year-old woman, in her 31st week of gestation, presented with abdominal pain and discomfort. She underwent ultrasonography, followed by an urgent MRI of the abdomen due to a protruding tumor mass in the liver. Shortly after delivering a healthy baby via cesarean section, she was admitted to the hospital for a CT scan of the abdomen. The imaging revealed multiple focal changes in the liver parenchyma, exhibiting radiological characteristics consistent with focal nodular hyperplasia. Less likely differential diagnoses included adenomas or hemangiomas. Subsequently, she underwent staged hepatectomy, and the results of the pathological analysis confirmed the presence of type B thymoma metastases in the liver. Conclusion: According to the available data in the literature, metastatic thymomas are often identified in patients who have previously undergone treatment for the primary disease. Our patient did not have a history of thymectomy, as confirmed by postoperative chest scans. Onset of symptoms during late pregnancy guided our diagnosis, relying on overall clinical and radiological findings of the detected tumor. Our treatment involved staged hepatectomy post-childbirth, followed by adjuvant chemotherapy. Further comprehensive studies are essential to precisely understand neoplasm behaviors like thymoma for timely detection and effective treatment.
Small bowel contusion and perforation due to uncommon blunt abdominal trauma
Authors: Nikšić Hana , Vasin Dragan , Tadić Boris , Raspopović Miloš , Perišić Zlatko , Božić Mirjana , Hasanagić Sanela , Mašulović Dragan
Published: December 2023

Introduction: Small bowel injuries are rare, accounting for only 1% - 5% of injuries following blunt abdominal trauma, while small bowel perforation has been reported in 0.3% of patients. Delays in early diagnosis or misdiagnosis significantly contribute to the mortality and morbidity associated with small bowel injuries. Blunt abdominal trauma poses a diagnostic challenge, with focused assessment using sonography in trauma and computed tomography abdomen becoming invaluable methods for diagnosis, integrated into management guidelines. Case Report: We present a case of jejunal perforation and contusion resulting from blunt abdominal injury due to a fall onto a fence. The initial chest X-ray did not reveal any traumatic injuries or sub diaphragmatic free gas. Computed tomography of the abdomen and small pelvis revealed free fluid in the peritoneal cavity and thickening of the jejunal wall, corroborated by abdominal ultrasound. Surgical intervention confirmed a diagnosis of small jejunal perforation. Conclusion: Given the minimal and often clinically undetectable signs in patients with blunt abdominal trauma, timely and accurate imaging diagnostics and prompt surgical intervention significantly reduce the morbidity and mortality associated with these injuries.
Classification
and Treatment of Hybrid Financial Instruments and Income Derived Therefrom
under EU Corporate Tax Directives – Part 1
Authors: Bundgaard J.
Published: December 2023

In this two-part article, the author
addresses the application of EU tax directives on hybrid financial instruments.
In Part 1, the applicability of the Parent-Subsidiary Directive and the
Interest and Royalties Directive is analysed. In Part 2, unilateral measures of
Member States to combat cross-border arbitrage are discussed. Moreover, Part 2
contains an analysis of the holding requirements under the directives and the
application of the EU Arbitration Convention.
Comparability Issues: Additional Difficulties in Latin American Transfer
Pricing Analyses
Authors: Katz H.
Published: December 2023

Focusing on the comparability issues that specifically affect Latin
American companies, the author considers macroeconomic and microeconomic
factors that contribute to difficulties in the context of transfer pricing
analyses. An alternative method is proposed for situations where it is not
possible to find sufficiently comparable companies.
The Finnish Dividend Withholding Tax System and the Principle of the Free Movement of Capital: A Never-Ending Story?
Authors: Helminen M.
Published: December 2023

This article analyses the recent infringement procedures by the
Commission concerning the Finnish taxation of outbound dividends. The author
concludes that, whilst the relevant Finnish provisions may result in a higher
effective tax rate for non-resident dividend recipients, the case law of the
European Court of Justice does not provide a direct answer as to whether or not
the Finnish system is in conflict with the free movement of capital.
Impact of Investment Tax Reform on Equity Funds and Real Estate Funds
Authors: Angsten S.
Published: December 2023

From 1 January 2018, the revised Investment Tax Act (Investmentsteuergesetz) will apply. It introduces a partial tax liability for both German and non-German investment funds on certain items of German-source income. This article describes the upcoming changes, with a particular focus on equity funds and real estate funds.
Inter-Nation Competitiveness: A Discussion Paper on Base Erosion and
Profit Shifting
Authors: Altshuler R.
Published: December 2023

The author, in this article, examines inter-nation competitiveness in
the context of the OECD Base Erosion and Profit Shifting initiative, with
special emphasis on an economist’s approach to this topic.
Tax Control
Framework – A Conceptual Approach: The Six Nuances of Good Tax
Governance
Authors: Bronzewska K. , van der Enden E.
Published: December 2023

In this article, the authors approach the concept of a Tax Control
Framework (TCF) from a strategic perspective, and explain what is the nature of
a TCF, how it interacts with good tax governance and relates to the mission and
vision of tax administrations and tax risk management.
Some Considerations on the Limitation of Substance-Based Carve-Out in the Income Inclusion Rule of Pillar Two
Authors: Schoueri L.E.
Published: December 2023

In this article, Professor Luís Eduardo Schoueri sets out his thoughts on the limitation of substance-based carve-out in the Income Inclusion Rule of the OECD’s proposals under Pillar Two for the 75th anniversary issue of the Bulletin for International Taxation.
Outstanding Receivables: Unveiling Hidden Transactions
Authors: Jain A. (Ajit) Kumar
Published: December 2023

The author considers the transfer pricing treatment of outstanding receivables among associated enterprises in India, including numerous court cases that have addressed the issue.
An Analysis of the Efficiency of Tax Administrations of 26 European Countries in 2017
Authors: Anastasiou A. , Kalligosfyris C. , Kalamara E.
Published: December 2023

This article analyses the efficiency of the tax administrations of 26 European countries in 2017. The results showed significant differences between the countries examined, thereby providing useful information regarding the performance of their tax authorities in critical areas.
Opinion Statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice in SCA Group Holding BV et al. (Joined Cases C-39/13, C-40/13 and C-41/13), on the requirements to form a “fiscal unity”
Authors: Task Force of the CFE ECJ
Published: December 2023

This is an Opinion Statement prepared by CFE ECJ Task Force on SCA Group Holding BV et al. (Joined Cases C-39/13, C-40/13 and C-41/13), submitted to the European Court of Justice, the European Commission and the EU Council in December 2014.
VAT on “Free” Electronic Services?
Authors: Pfeiffer S.
Published: December 2023

A multitude of electronic services are offered for free, i.e. without monetary consideration. In this article, the author examines whether electronic services are subject to VAT where the consideration consists of personal data provided by the user. The paper analyses issues connected to the taxation of such services and determines whether VAT should be levied.
Transfer Pricing Rules Past Cameco and Digital Tax on Tech Giants
Authors: Wilkie J.S.
Published: December 2023

In this article, critically important aspects of the Canadian transfer pricing case Cameco Corporation and tax policy undercurrents of recent Canadian government proposals concerning the taxation or compensation for the provision of digital services are considered in relation to each other.
Robot Taxes: The Rise of a New Taxpayer
Authors: Oberson X.
Published: December 2023

The author considers various issues that arise in relation to the taxation of the emerging phenomenon of artificial intelligence, or AI, and robots. In this context, the author suggests solutions to these problems. Eventually, taxing robots as such could also be justified to safeguard the integrity of the tax system.
Should VAT Be the Next Environmental Policy Tool?
Authors: Herbain C.A.
Published: December 2023

Under the current VAT system, reduced rates of VAT apply to energy products but not to products that could improve the efficiency of energy use. In this article, the author argues the claim that the use of reduced rates to support green products could prompt economic agents to reduce their consumption and, as a result, deserves closer examination.
Financial Services – Royal Commission and Its Aftermath
Authors: Joseph A.
Published: December 2023

The financial services industry in Australia underwent vast changes recently with the conclusion of the Royal Commission hearings and its recommendations. It was in late 2017 that the Australian government announced the formation of the Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry. This came amidst a prolonged political and industry wrangling despite an urgent need for untangling the several issues buffeting the industry. This article focuses on certain significant issues that may confront foreign financial service providers (FFSPs) in Australia, especially the changes made to the law triggered by the recommendations of the Royal Commission. It will also discuss intended reliefs to FFSPs contained in a recently released Consultation Paper.
Enterprise Residence for Chinese Income Tax Purposes: Not What It Might
Be Expected To Be?
Authors: Sharkey N.
Published: December 2023

In this article, the author examines the concept of corporate
residence in Chinese income tax law and its interpretation by the Chinese tax
authorities.
Dividend Distributions to and from Gibraltar Companies: The ECJ Decision in GVC Services (Case C-458/18) and Its Consequences
Authors: Dafnomilis V.
Published: December 2023

In this article, the author discusses and comments on the ECJ decision in GVC Services (Case C-458/18). In addition, the implications of the decision for Gibraltar and EU Member States for the period before and after the expiration of the implementation/transition period of the EU-UK Withdrawal Agreement are examined.
Practical Guidelines on the Implementation of Transfer Pricing Regulations in Saudi Arabia
Authors: Hassan B.
Published: December 2023

On 30 May 2020, the Kingdom of Saudi Arabia (KSA) published updated transfer pricing (TP) guidelines to provide insight into the TP practice for taxpayers in the KSA, based on the application of the TP Bylaws. In this article, the author summarizes those TP guidelines with the objective to provide practical guidelines on the implementation of TP regulations in the KSA.
Taxation of Foreign Investment Funds and European Non-Discrimination Rules
Authors: Rzepa T. , Wyganowski M.
Published: December 2023

The authors present a summary of current law providing for tax exemption of certain investment funds, with special focus on questionable provisions and the means by which those doubts are resolved in practice.
Digital Economy and Profit Allocation: The Application of the Profit Split Method to the Value Created by a “Significant Digital Presence”
Authors: Samari A.S.
Published: December 2023

The European Commission recently released a comprehensive legislative proposal laying down a new set of tax rules applicable to the digital economy. The proposal at issue also provides a set of rules concerning profit attribution to a “significant digital presence” (a new concept of permanent establishment intended to establish a digital taxable nexus in the European jurisdictions). The EU legislator opted for the profit split method (adapted in a consistent manner to reflect the way value is created in digital activities). The aim of this article is to understand how the new proposed EU rules concerning profit attribution to a “significant digital presence” will work and then try to evaluate their suitability and efficiency. To this end, the article studies and compares three highly digitalized business models. Based on such analysis, the author proposes both theoretical and practical solutions aimed at making the proposed EU provision on profit attribution to a “significant digital presence” applicable and efficient.
Spanish Supreme Court Clarifies Tax Characterization of Payments for Client and Operational Data
Authors: Sánchez de Castro Martín-Luengo E.
Published: December 2023

In this article, the author addresses a recent judgment of the Spanish Supreme Court (Tribunal Supremo, TS), of 24 June 2022, in which the tax characterization of payments for the use of client and operational data is clarified for Spanish treaty purposes.
The Scope of the Commission’s Digital Tax Proposals
Authors: Nieminen M.
Published: December 2023

In this article, the author examines the European Commission’s proposals regarding the Digital Services Tax Directive and the Significant Digital Presence Directive, with special emphasis on the scope of the two Directives and their implications for the European Union as a whole, the Member States and non-EU countries.
Tax Treaty Interpretation: A New Beginning?
Authors: Cueva González-Cotera A. de la , Arroyo Ataz A.
Published: December 2023

In this article, the authors discuss the Spanish Supreme Court decisions in Stryker (3 March 2020) and Colgate (23 September 2020) in the context of the issue of the role OECD Commentaries play in interpreting tax treaties signed before their introduction.
Alive and Deadly – The European Financial Transaction Tax through Enhanced Cooperation: Current Progress
Authors: Cloer A. , Trencsik S.
Published: December 2023

The financial transaction tax has its issues: it is probably
one of the few taxes that the European Union has been demanding as a response
to the financial crisis. At the same time, it is a highly controversial tax.
This article provides an overview of the latest developments, taking into
account the lawsuit filed by the government of the United Kingdom, the
Resolution of the European Parliament of 3 July 2013 and the view of the EU
Council's legal services division.
VAT Registration Thresholds in Europe
Authors: Annacondia F. , Corput W. van der
Published: December 2023

As is traditional in the sixth issue of each year, in this issue of the International VAT Monitor, the editors present an overview of the VAT thresholds in most European (both EU and non-EU) countries. In order to allow comparison, all national thresholds expressed in currencies other than the euro have been converted into euro. The overview, which is based on information provided by our correspondents, reflects the situation in October 2013 supplemented with announced amendments entering into force on 1 January 2014.
Supreme Administrative Court Rules That Investor Who Purchased Foreign Shares and Other Securities Can Deduct up to 19% of Foreign Tax Paid Even If Tax Treaty Provides for Lower Rate
Authors: Olejnicka M.
Published: December 2023

In this note, the author comments on a recent Polish Supreme Administrative Court Decision, wherein it was held that investors who receive dividends connected with the holding of shares or other securities in foreign companies may deduct, from Polish individual income tax, 19% of the tax withheld abroad from the dividends received, even if the applicable income tax treaty sets a lower rate.
VAT Considerations on ECJ’s Ruling that Airbnb Is Not a Real Estate Agent
Authors: Loquet E. , Karoutis D.
Published: December 2023

In December 2019, the ECJ ruled on the qualification of the services supplied by Airbnb under Directive 2000/31 on e-commerce. In this article, the authors compare this decision with previous ECJ decisions concerning Uber and discuss the possible consequences that the Airbnb decision might have in the field of VAT for sharing economy platforms operating in the short-term rental accommodation market.
2014 Income Tax Law Changes: New Taxation Rules for Partnerships Limited by Shares
Authors: Kudert S. , Kopec A. , Nagel A.
Published: December 2023

In this note, the authors discuss the new tax regulations for Polish partnerships limited by shares, which were introduced effective 1 January 2014 pursuant to amendments to the Polish Corporate and Personal Income Tax Acts.
Recent Development in the Field of Merchant Banking: The Skandinaviska Enskilda Banken Case and the VAT Treatment of Underwriting
Authors: Zutt J. , Rey L. van
Published: December 2023

The European Court of Justice has held in the Skandinaviska Enskilda Banken AB Momsgrupp case that underwriting services relating to shares benefit from the VAT exemption laid down in Art. 135(1)(f) of the VAT Directive. In this article, the authors analyse the ECJ’s decision in the SEB AB Momsgrupp case and consider other developments in the field of merchant banking.
Anti-Abuse under the Financial Transaction Tax Proposal
Authors: Debelva F. , Luts J.
Published: December 2023

The anti-abuse rules included in tax directives have dramatically
evolved over time. This article discusses the extensive anti-abuse provisions
included in the financial transaction tax (FTT) Proposal. The authors also
comment on the interplay between various anti-abuse rules and
principles.
Latest Case Law on the Deductibility of School Fees Incurred Abroad
Authors: Mussche D.
Published: December 2023

In Zanotti, which examined the Italian rules on the deductibility of university fees incurred abroad, the ECJ held that national legislation that allows a deduction for the cost of attending a domestic university but not a university in another Member State is in breach of EU law; however, national legislation can limit the deduction to the maximum amount established for the corresponding cost of attending similar courses at a domestic public university.
Tax Cooperation between the EU Member States and Türkiye Regarding Automatic Exchange of Information on Income Collected by Digital Platform Operators
Authors: Ates L.
Published: December 2023

In this note, the author discusses the probable legal foundations of automatic exchange of information on income collected by digital platform operators between Türkiye and the EU Member States. The note analyses the international legal framework, examines the extent to which Türkiye has domestic reporting obligations for digital platform operators parallel to the EU reporting rules and provides some conclusions and suggestions on this cooperation.
Corporate governance and transfer pricing
Authors: Gutman H.L.
Published: December 2023

With transfer pricing being identified as one of the most important
tax issues confronting multinational companies, identifying, managing,
controlling and disclosing the risk is an important concern. The author
addresses the corporate governance questions of how and by whom should the
issue be identified and managed.
The OECD Model (2017) and Hybrid Entities: Some Opaque Issues and Their Transparent Solutions
Authors: Jain K.
Published: December 2023

This article considers the provisions introduced by way of article 1(2) of the OECD Model (2017) to address issues relating to hybrid entities, how successful the OECD has been in resolving these problems and the further matters that arise as a result of the new provisions.
The Relationship between Tax Treaties and Protective Tax Assessments Issued in Respect of Pensions and Annuities upon Emigration: Pacta sunt servanda and Compartmentalization
Authors: Pötgens F.P.G. , Kool E.M.L.
Published: December 2023

In this note, the authors examine a recent Supreme Court decision wherein the Court held that Netherlands legislation that governs how taxpayers with a pension or annuity entitlement should be treated in the event of emigration complies with the good faith required to be observed in applying and interpreting treaties.
Binding Rulings Introduced in Lithuania
Authors: Daugėla R.
Published: December 2023

This note examines the Rules on Binding Rulings on the Application of Lithuanian Taxation Legislation Provisions to Future Transactions and the Rules on Binding Rulings on the Application of Transfer Pricing Principles to Future Transactions, which were enacted on 19 and 21 October 2011, respectively.
How the OECD May Be Delivering Tax Comfort, If Not Tax Certainty, through ICAP
Authors: Knygynytska K.
Published: December 2023

As members of the OECD Inclusive Framework and MNEs seek to nail down the final details on Pillar One – in which producer nations cede some taxing rights in exchange for greater “tax certainty” – the OECD is expanding an existing programme for achieving some measure of tax certainty. In the latest Talking Points, Khrystyna Knygynytska discusses how the OECD’s International Compliance Assessment Programme (ICAP) enables MNEs and tax administrations to achieve some measure of tax comfort, if not tax certainty, now.
The Impact of the US Tax Cuts and Jobs Act on Financial Transactions
Authors: Carman P.
Published: December 2023

This article summarizes three of the most significant changes of the US Tax Cuts and Jobs Act and discusses how they may affect financial transactions.
Introduction of the Standard Audit File for Tax (SAF-T)
Authors: Bronżewska K.
Published: December 2023

In this note, the author discusses Poland’s adoption of the OECD’s Standard Audit File for Tax, which is intended to provide tax authorities with access to relevant electronic data in an easily readable format to allow for tax inspections that are more efficient and effective.
EU Tax Dispute Resolution Directive (2017/1852): Paving the Path Toward a European Tax Court?
Authors: Voje J.
Published: December 2023

This article examines the dispute resolution mechanisms available under the EU Tax Dispute Resolution Directive (2017/1852). Although the EU Tax Dispute Resolution Directive introduces substantive improvements, the author calls for supplementary measures and guidance to ensure that the procedure will be timely and to encourage a harmonized approach by national courts. Further, the author recommends the introduction of a specialized European tax court.
The Indian Version of Permanent Establishment: Business
Connection
Authors: Mehta Amar
Published: December 2023

This case law monitor
starts with an analysis of the established Indian case law on the meaning of
“business connection” under the Indian domestic law. This issue is of
particular interest for non-residents investing in India and/or doing business
with India. In respect of tax treaty interpretation, as a guiding principle,
the taxability of foreign investment income under Indian domestic law is taken
as point of departure.
From Clicks to Compliance: A Data Conduit to Collect VAT
Authors: Lamensch M. , Saraswat M.
Published: December 2023

In our fast-paced and hyper-connected world, more and more consumers are purchasing online, often from offshore vendors. Governments have been increasingly interested in exploring various options to collect VAT on these purchases, both in order to protect their revenue and to ensure a level playing field between domestic and offshore businesses. In this article, the authors argue that the current collection models for VAT in cross-border situations are outdated and that there is a need for the development of alternative models which would better fit the digital economy. Going one step further, they make concrete suggestions which create a fairer scenario for local businesses while also preventing offshore businesses from being penalized.
Recent Amendments to the Greek Shipping Tax Regime in Compliance with EU State Aid Rules
Authors: Kalampaliki K.
Published: December 2023

The current article examines the amendments introduced into the Greek shipping tax regime following proposals of the European Commission aimed at enhancing the compatibility of the Greek shipping tax legislation with EU State aid rules. Further, the author questions the power of the European Commission to intervene in the domestic legislation of the EU Member States in the sector of shipping taxation – which essentially constitutes direct taxation – since the latter falls within the exclusive competence of the EU Member States.
Common Consolidated Corporate Tax Base
Authors: Douvier P. , Daudé M.
Published: December 2023

After eight years of preparation, the European Commission released on
16 March 2011 its Proposal for a Council Directive on a Common Consolidated
Corporate Tax Base. The proposed Directive would, on an optional basis, allow
group companies to file a single tax return in a single Member State for all
group members operating in the European Union. The International Transfer
Pricing Journal features a comparative survey examining how this proposal has
been received in various Member States, along with an outline prepared by Mr.
Louan Verdoner. Country report on France.
Dividend Withholding Tax Claims in the European Union
Authors: Bammens N. , Trippas D.
Published: December 2023

This article provides an overview of the current status of dividend withholding tax claims filed by collective investment vehicles, pension funds and life insurance companies throughout the European Union. In particular, the article describes the local procedure (including formalities to be complied with) when filing such claims, the time frame and the likelihood of success in the different jurisdictions covered, from the perspective of both claimants established in the European Union and claimants established in third countries.
The New China Country Practice Chapter of the UN Practical Manual on Transfer Pricing: Reflections on Post-BEPS Transfer Pricing in the Middle-Kingdom
Authors: Triginelli Miraglia R. , Wang M. (Mimi) , Chi C.
Published: December 2023

In this article, the authors critically analyse the China Country Practice Chapter inserted into the United Nations Practical Manual on Transfer Pricing for Developing Countries in 2016. They present a critique of the major transfer pricing challenges facing China and the purported solutions to them. In this context, the article gives an overview of the strategies and practice developments of China’s State Administration of Taxation, addressing conceptual gaps and linking the tax administration’s policy statements to its enforcement practice.