bluuebunny/crossref_metadata_2025 huggingface dataset:
Article: Arms Transfers and Human Rights: Assessing the Impact and Enforcement of the EU Common Position on Arms Exports in a Multilevel Analysis
Authors: Bonaiuti Chiara
Published: February 2023

Arms export control measures are an important tool to defend the universality of human rights, democracy and to prevent conflicts. The European Union (EU) has a long tradition in striving towards these goals.One of the most important outcomes regarding such is the 2008 Council Common Position (CP) defining Common Rules Governing Control of Exports of Military Technology and Equipment Common Foreign and Security Policy (CFSP). This article focuses on the implementation and effectiveness of this CP. In particular, it investigates whether EU countries have applied and enforced human rights principles in arms export practices following the approval of the CP or whether a promarket and pro-export approach have prevailed. In this way, it fills a lack of organic analysis on the impact of the CP. Secondly, for the first time, it compares EU-level regulation impact with that at the global level, in order to assess the ‘net value’ of the EU regulation at the international level also from a diachronic perspective. Lastly, a comparison with the national level offer suggestions for mutual reinforcing. By using quantitative methods, the research aims to offer empirical evidence concerning the EU arms export control regimes and their effectiveness and to contribute to the present debate about the means at the EU’s disposal to defend the universality of human rights and promote democracy.

EU Common Foreign and Security Policy, human rights, arms trade, arms exports control and disarmament, normative power, democracy, autocracy, sanctions, arms embargo
Bauer and Beyond: The Changing Interpretation of Article 8 of Directive 2008/94/EC and Its Impact on EU Member State (and UK) Pension Protection Arrangements on Employer Insolvency
Authors: Van Meerten Hans , Bennett Philip
Published: February 2023

In this article, the interpretation of the Court of Justice of the European Union (ECJ) of Article 8 of Directive 2008/94/EC (protecting employee pension rights on employer insolvency) (‘Art. 8’) over the last 14 years is reviewed. In six cases the ECJ has ruled on the correct transposition of Article 8: Robins, Hogan, Webb-Sämann, Hampshire, Bauer and TMD. Initially the ECJ decided that Article 8 required a 50% minimum level of protection of the value of pensions. This raised a lot of further questions. More recently it decided, in Bauer, to add a further underpin based on the Eurostat at-risk-of-poverty threshold. The Bauer decision, in the authors’ view, makes two possible errors, discussed in this article, which might create legal uncertainty as to how the additional underpin can, in practice, be administered. The Bauer underpin was unforeseeable and suggests possible (excessive) judicial activism. Our review of the Article 8 ECJ case law identifies continuing gaps in compliance in the UK (the lack of protection for unfunded pension schemes) and in the Netherlands (if an employer has agreed to provide additional funding to make good benefit shortfalls). In contrast, we identify that Article 8 does not require the protection of early retirement benefits (or invalidity benefits) in contrast to the ECJ decision in Beckmann. We discuss the use, in an English case (Hughes), of an age discrimination argument to remove a compensation cap in the UK Pension Protection Fund (PPF) for those below normal pension age using Article 21 of the EU Charter of Fundamental Rights and Article 14 of the European Convention on Human Rights. Our review may help identify potential areas of noncompliance with the transposition of Article 8 in other Member States.
Conforming Interpretation
Authors: Niglia Leone
Published: February 2023

It is still assumed in scholarship that ‘contra legem’ characterizes the Court of Justice of the European Union case law on conforming interpretation. This article argues, through a new reading of the relevant CJEU jurisprudence, that the case law on conforming interpretation has been taking a new direction away from ‘contra legem’. A critique of the new jurisprudence is then proposed through pointing to two unrenounceable virtues of the ‘contra legem’ requirement – towards making scholarship aware of the urgent need to take seriously, and critically face, the new jurisprudence.
Good or Bad Robots? Responsible Robo-Advising
Authors: Salo-Lahti Marika
Published: February 2023

FinTech has changed the way financial services are produced and delivered.1 As the Digital Finance Strategy for the EU put it: the future of finance is digital. Digital finance has also helped people and businesses tackle the unprecedented challenges caused by the COVID-19 pandemic. We increasingly rely on digital and remote technologies. The role of regulation is to make sure that these technologies are used in a responsible way.2 Robo-advising is one of the innovations relating to FinTech. This article addresses central challenges and risks in robo-advising, and the regulatory means to tackle them. When these challenges are resolved, robo-advising can provide customers with an easy-to-use, cost-effective and flexible service.

FinTech, Investment advising, Robo-advising, MiFID II, Responsibility, Algorithm, Information security, Cybersecurity, Financial literacy, Legal Design
Vulnerability in Financial Regulation: The Case of SMEs
Authors: Keller Anat
Published: February 2023

SMEs are the driving force of economies. For many years, this supported, somewhat ironically, the neglect in designing a coherent regulatory framework to ensure their fair treatment. But the reality is that many SMEs face information asymmetries, lack resources and negotiation power and in the absence of regulatory protection are exposed to harm. In recent years, mounting ad-hoc, eclectic responses have mushroomed to address various aspects of appropriate conduct standards, dispute resolution and accountability. While these mechanisms allow for adaptability and dynamism, they may prove to be inadequate to achieve the FCA’s consumer protection objectives. This article proposes to broaden the application of vulnerability, which was initially designed with natural persons in mind, to guide the fair treatment of SMEs. It argues that expanding the application of vulnerability to SMEs would reflect the hybrid nature of this business model which is often akin to that of individual consumers.

Conduct of business, Vulnerability, SMEs, FCA perimeter, Regulated activities, Commercial lending, Industry codes of conduct, Senior Managers and Certification Regime, Dispute resolution and redress, The Financial Markets Test Case Scheme, Business Lending Standards
Pat on the Shoulder or Real Empowerment? New ESMA Jurisdiction in No-Action Letters Compared with the SEC Experience
Authors: Atak Etka
Published: February 2023

No-action letters have been in use in the US by the Securities and Exchange Commission (SEC) for over 50 years. Intrigued by the usefulness and the agility provided by the no-action letters, market participants have made calls to introduce a similar competence/power for the European Securities and Markets Authority (ESMA). ESMA was eventually given the possibility to issue no-action letters. Arguably, the new power stands to be an amalgam of the already existing powers of ESMA brought together under one article. This article proposes that the new power is not free from accountability and efficacy problems and that some amendments are needed to address this dangerous lack.

The dearth of scholarship on the no-action letters in the EU coupled with ESMA starting to issue its first no-action letters makes analysing this issue all the more pressing. In setting the scene, the article describes the no-action letters used by the SEC. The article then analyses ESMA as an EU agency and sets out its regulatory remit. Thereafter the new no-action power of ESMA is explained and compared with the established practice in the US. The article finally concludes by pointing out the deficiencies of the new power of ESMA and makes suggestions to improve its efficacy and accountability.

Central Securities Depositories, resolution, legal and policy considerations, resolution objectives, interaction with CSDR and other harmonisation initiatives
From an Illiberal Posture to an Anti-liberal Other: The Changing Composition and Jurisprudence of the Turkish Constitutional Court
Authors: Yolcu Serkan , Bahceci Baris
Published: February 2023

This article reveals the change in the Turkish Constitutional Court’s (TCC/Court) jurisprudence due to the transformation in its structure. We develop our arguments on the assumption that the Court’s ideological attitude is determined according to interaction with political actors and argue that from 1980 onwards, two facts were determinant: (1) the role of the constitutional amendment in 2010 in relation to court-packing aim and (2) the role of President of Turkish Republic due to his appointment power. To this end, we examine the changing ideological line of the TCC by focusing on selected rulings delivered during Court’s two eras divided by 2010 constitutional amendments. We argue that the TCC dramatically changed direction from liberal towards anti-liberal line in its decisions and structure. Before 2010, members who did not act in line with the president who appointed them and did not have a sharp ideological stance were encountered. This situation was reflected in the voting behaviour of the members and brought ambivalent attitudes. After 2010, this situation was reversed and especially as of 2017, some members became loyal to the president, and it was seen that the court acted with a sharper division in critical decisions and transform into an anti-liberal stance in its jurisprudence.

constitutional review, Turkish Constitutional Court, judicial behaviour, constitutional judges, decision-making in constitutional courts
Civil Society and Rule of Law Backsliding in the EU
Authors: Christopoulou Antonia-Evangelia
Published: February 2023

In the realm of the rule of law crisis taking place in several Member States of the European Union (EU), illiberal governments attempt to dilute institutional and non-institutional checks and balances with the aim to unrestrainedly exercise the state power. In this context, civil society, a sphere autonomous from the state where public interests are being expressed and formulated, is constantly undermined. This article tries to illustrate the relation between civil society and the rule of law and its backsliding. In this regard, a theoretical framework indicating the connections of the dominant civil society theories with core rule of law elements will be developed and the points of friction with rule of law backsliding will be indicated. This theoretical framework will, then, be tested in EU institutional practice through the examples of the EU Annual Rule of Law Report and the case Commission v. Hungary (Transparency of Associations, C-78/18).

civil society, rule of law backsliding, fundamental rights, participation in decisionmaking, Annual Rule of Law Report
‘Respect for Religious Feelings’: As the Italian Case Shows, Fresh Paint Can’t Fix the Crumbling Wall of Blasphemy
Authors: Virgili Tommaso
Published: February 2023

This article examines the relation between free speech and blasphemy laws and assesses whether the latter may still have a place in secular, liberal democracies. After a theoretical introduction on free speech, its function in a liberal society and the possible grounds for restrictions, the analysis will focus on Italy – prototypical case of a country that has experimented with diverse ways of outlawing blasphemy. The article argues that blasphemy laws, even when wrapped in the new clothes of the ‘protection for religious feelings’, perpetuate a favour toward institutionalized religions that is hardly justifiable today from a constitutional or even logical perspective. The privilege enjoyed by stronger religious denominations, the discrimination between different expressions of individual conscience, the chilling effect on free speech in the name of dogmas – these are all issues of serious concern inextricably linked to blasphemy laws that are intolerable in secular, liberal democratic societies.

blasphemy, free speech, freedom of expression, religious feelings, religious sensibilities, freedom of religion, Italy
Legal Development for Privacy and Data Protection in Bangladesh
Authors: Islam M. Toriqul
Published: February 2023

The growing advancement and dependence on the internet of things (IoT) beget the notion of ‘digitalization’, a widely used phenomenon in contemporary Bangladesh. The phrase ‘Digital Bangladesh’ was first pronounced by Bangladesh Awami League (BAL) in 2008 as a promise of the Election Manifesto. With ‘Digital Bangladesh’, BAL aimed at establishing a corruption and poverty-free knowledge-based society by employing information and communications technology (ICT). Accordingly, the Bangladesh government undertook numerous ICT-friendly initiatives, and eventually, the usage and dependence on ICT became rampant in Bangladesh and increased exceedingly during the COVID-19 period. This digital landscape makes life easier, faster, and smarter but poses tremendous privacy challenges. As in all digital communications, many actors collect, store, and share our valuable personal data with third parties, mostly without our knowledge. In response, states are generally emphasizing the enactment of omnibus data privacy legislation, but Bangladesh is lagging. This background impels the current researcher to search for answers to two vital questions – whether there is any legal development for the protection of privacy in Bangladesh, and whether the existing privacy-protective measures are adequate compared to relevant global standards. Such kind of research work is lacking, and hence, this study aims to fill that gap using doctrinal legal research methodology. The research outputs will enlighten all stakeholders in understanding the current legal development for privacy in Bangladesh and facilitate them to map their future policies and strategies accordingly.

Bangladesh, Data Protection, Privacy
Brace! Brace! Brace! The Wave of Incoming CJEU Decisions
Authors: Van Overstraeten Tanguy , Cumbley Richard
Published: February 2023

This article considers the large number of pending decisions on data protection matters in front of the Court of Justice of the European Union (CJEU). The CJEU places great weight on protecting the rights of individuals and has not shied away from decisions that create significant practical difficulties for businesses. Businesses operating in the European Union should therefore brace for significant change ahead. The article also considers the extent to which the courts of the United Kingdom will continue to follow decisions of the CJEU.

GDPR, Court of Justice, Brexit, Data Protection, CJEU
Case Note: People v. Buza
Authors: Kolovos Athanasios , Brewer Janet K.
Published: February 2023

This case note discusses People v. Buza, the US State and federal Constitutional issues that it raises, and the potential societal impact from an ethical standpoint. Specifically, this case involving DNA collection of California arrestees raises issues as to the Fourth Amendment which protects against unreasonable searches and seizures. The note also examines Buza's progeny which, aside from the DNA collection itself, raises privacy concerns as to the uploading of actual DNA profiles to a common database. Ethical concerns raised include future societal constructions of social class and genetic engineering. The note concludes that the judiciary is lax in its interpretation of cases involving DNA as technological advancements continue to hurdle forward.

Privacy, DNA Profile, Fourth Amendment, DNA Identification, Genetic Engineering
Binational Panel Review of Trade Remedies Determinations: Prospects for Exporting the USMCA’s Unique Procedure
Authors: VanDuzer J. Anthony
Published: February 2023

The United States-Mexico-Canada Agreement (USMCA) contains a distinctive procedure under which anti-dumping and countervailing duty determinations by national agencies can be reviewed by an ad hoc binational panel established under the treaty as an alternative to domestic court review. Binational panel review was first adopted in the Canada-US Free Trade Agreement (Canada-US FTA) to respond to Canada’s concern that the administration of the US anti-dumping and countervailing duty laws by the US agencies was biased in favour of the US domestic industries and the review of agency determinations by the US courts was inadequate to address that bias. Continuing Canadian concerns, shared by Mexico, resulted in binational panel review being included in the USMCA, even though the US had sought to eliminate it. Compared to US judicial review, binational panels under the Canada-US FTA and its successor, the North American Free Trade Agreement (NAFTA), have resulted in more frequent remands of the US agency determinations often leading to lower (or even zero) duties in anti-dumping and countervailing duty cases. As well, the prospect of rigorous panel review has discouraged the filing of anti-dumping and countervailing duty cases, the commencement of anti-dumping and countervailing duty investigations, and the imposition of duties in relation to imports from Canada and Mexico. Adopting binational panel review in other treaty contexts would be most attractive where significant concerns about domestic agencies comparable to Canada’s are present and national anti-dumping and countervailing duty regimes in participating countries have similar structures and procedures for judicial review.

anti-dumping, countervailing duty, trade remedies, free trade, North America, dispute settlement
Dispute Settlement in Indian FTAs’: Shaping the Future with Lessons from the Past
Authors: Singh Shailja
Published: February 2023

India is no stranger to free trade agreements (FTAs), having notified seventeen of them as ‘in force’ to the WTO. In the last six months, India has concluded two new FTAs and is also actively engaged in the process of negotiating major ones with its key trading partners such as the UK, EU and Canada. With the WTO’s Appellate Body still non-functional, the spotlight is now on the dispute settlement mechanisms under the FTAs and their potential to be a viable alternative to the multilateral mechanism. Hence, an analysis of the select practices in the existing Indian FTAs is not just timely but also critical. This short article attempts to evaluate five specific elements pertaining to dispute settlement in Indian FTAs, namely the scope, the choice of forum, the structure of the dispute resolution mechanism, the process of the appointment of arbitrators/panellists and the case of non-implementation/retaliation. Through this examination, the article attempts to identify and propose specific elements for any future dispute settlement framework in India’s upcoming FTAs.

dispute settlement mechanism, Indian FTAs, WTO, free trade agreements, choice of forum, appointment of arbitrators, arbitration, negotiations, panel
Rules of Origin in the EU-UK Trade and Cooperation Agreement: Conceptual and Practical Challenges
Authors: Chornyi Vasyl
Published: February 2023

In the context of preferential trade agreements, Rules of Origin have attracted negative attention for their propensity to serve protectionist objectives. Against this background, the author seeks to shed light on several conceptual and practical challenges in connection with the Rules of Origin negotiated in the EU-UK Trade and Cooperation Agreement. The discussion proceeds from two basic propositions: first, the Rules of Origin included in this agreement resemble, in essential terms, those included in other modern EU trade agreements with advanced-economy partners; and second, preferential Rules of Origin, such as those agreed between the EU and the UK, embody the outcome of reconciling the divergent interests of import-competing and export industries by the negotiating partners. The author has identified and analysed the following specific challenges posed by the Rules of Origin in the EU-UK Trade and Cooperation Agreement: (1) limited possibilities for origin cumulation; (2) protectionist potential of transitional origin requirements and origin quotas; (3) trade-hindering effect with respect to Northern Ireland; and (4) chilling effect of the potential review of inward processing schemes on trade. Based on the analysis conducted, the author concludes that these challenges negatively affect trade because they operate to foreclose the expansion of legitimate trade opportunities under the EU-UK Trade and Cooperation Agreement.

Origin, Rules of Origin, Preferential Origin, Free Trade Agreements, EU-UK Trade and Cooperation Agreement, Brexit, Inward Processing, Returned Goods, Diagonal Cumulation, Origin Quotas
The Time Factor in the MFN Obligation in Services Trade: Will the Lion Ever Roar?
Authors: Adlung Rudolf , Natens Bregt
Published: February 2023

Trade disciplines under the General Agreement on Trade in Services (GATS) apply to the treatment of products (i.e., services) and to that of producers (i.e., service suppliers). Unlike rules on merchandise trade, the GATS thus covers the conditions governing a producer’s commercial establishment and, hence, its competitive position. That raises the question whether Members are free to modify these conditions over time or, instead, whether they are required under the GATS Most-Favoured-Nation (MFN) obligation to provide newly arriving producers with the most attractive conditions they accorded in the past. In the latter case, Members might shy away from launching trade-promoting initiatives beyond their existing GATS commitments, which have remained quite modest overall. As a way forward, Members could consider an informal understanding, possibly inspired by recent regional trade agreements (RTAs), to clarify the application of the GATS MFN obligation over time.

services, trade in services, GATS, RTAs, most-favoured nation, MFN, discrimination, time factor, temporal effect
Article: A European Internet Access Tax
Authors: Rozas José-Andrés , Pownall Joshua
Published: February 2023

The OECD’s plans to address the challenges posed by the digitalization of the economy are progressing towards a complex system. The work of this international organization is based on two pillars – reallocation of rights and global minimum taxation on corporate profits – which should lead to the adoption of a common international model. Its outcome is uncertain; however, its implementation could require a significant amount of reliable information on the size and territorial distribution of the digital market.

This purpose – the configuration of a digital tax census – could be fulfilled by the introduction of a European internet access tax that is a registration tax. Its taxpayers would be the holders of network access rights through telecommunication infrastructures located in the EU territory, and the service providers would function as substitutes for the taxpayers with the right – but not the obligation – to pass on the tax debt to the user. It would necessarily have to be a reduced tax with the objective of census purposes and a tax period of no less than three months. Based on a Catalan experience, which was unsuccessful due to its scope and characteristics, this article explores its possible implementation in the EU, within the framework of the search for solutions to the tax challenges posed by the digitalization of the economy.

Digital taxation, internet access, European taxation, EU budget, EU own resources, EU fiscal policy, EU tax harmonization, EU taxation, EU tax harmonization.
Case Law Trends: Chargeable Events and Chargeability of VAT in the Context of Successive Payments: Comments in the Light of the Judgments in Cases C-324/20 and C-9/20
Authors: Bartosiewicz Adam
Published: February 2023

The moment of accounting for Value Added Tax (VAT) is determined by the moment when the chargeable event occurs. In some cases, this moment may be linked to the date of payment of remuneration, including when it is paid in instalments. Does splitting the remuneration into parts (instalments) always affect the moment when the chargeable event occurs, or is it relevant only for services which are by their nature performed in parts? These questions are answered by the Court of Justice of the European Union (CJEU) in the rulings presented here.

Chargeable event, VAT chargeability, successive payments, instalments, one-time service, continuous services, repetitive services
Article: Tax Competition and the EU Anti-money Laundering Regime
Authors: Denk Peter
Published: February 2023

Member States engage in tax competition to expand their tax bases thereby risking a ‘race to the bottom’ in corporate tax revenues. The global minimum tax under Pillar Two is expected to contribute significantly to curbing this practice. Assuming that minimum taxation eliminates competition in statutory tax rates, tax competition is likely to continue. This is because countries then lower their effective tax rates by reducing tax enforcement. As audit strategies, unlike statutory tax rates, are not publicly observable, other countries cannot easily observe and can never verify them. However, countries reducing their tax enforcement adhere to a policy that implicitly encourages tax evasion. Hence, enforcement and observability problems can also be addressed indirectly by targeting their outcome – tax evasion. In most Member States, tax evasion is a predicate offence for money laundering that effectuates a very effective EU anti-money laundering (AML) regime. Its instruments cannot only serve as a tool to adequately address foreign tax evasion but also to reveal, monitor, and control, at least indirectly, other Member States’ efforts in the fight against tax evasion. AML legislation can therefore help to close a still unnoticed loophole in curbing tax competition that will not be addressed by introducing minimum taxation.

Tax competition, money laundering, tax evasion, tax avoidance, tax enforcement, predicate offence, dual criminality, FATF, AMLA
Tax In History: Some Notes on Luigi Einaudi and the Legacy of His ‘Principles of Public Finance’. A Fiscal Mythoclast in Retrospect
Authors: Turina Alessandro
Published: February 2023

This year marks the ninetieth anniversary of Principî di scienza della finanza by Luigi Einaudi. This work is one among many by this prominent Italian fiscal polymath, yet it is especially illustrative of many of his more remarkable contributions to the public finance and tax law discourse. As such, it can be considered an important chapter in Einaudi’s work if not a milestone. In this respect, the book offers the opportunity to revisit some of his most well-known and influential contributions along with a reconsideration of certain idées reçues that appear to surround his legacy. In either direction along these reading itineraries, it is impressive how many of the propositions emerging from the pages of the Principî appear to be topical and, in some way, refreshing in connection with much of the ongoing (international) tax policy debate. Einaudi actually had a penchant for debunking myths and illusions, an exercise which has not lost its topicality and relevance.

Luigi Einaudi, History of Economic Thought, Public Finance, Optimal Theory of Taxation, Capital Taxation, Tax Amortization, International Double Taxation, Exchange of Information
Article: Do GILTI + BEAT + BMT = GloBE?
Authors: Herzfeld Mindy
Published: February 2023

The enactment by the United States in August 2022 of a minimum tax on the global book earnings of large corporations (the book minimum tax, or BMT) raises the question of how the US minimum taxes – including the global intangible low-taxed income (GILTI), the base erosion and anti-abuse tax (the BEAT) and the BMT – interact with the global minimum tax, or GLoBE, agreed to by over 135 countries under an OECD framework. Particularly important are questions regarding the hierarchy in application of different regimes. In the context of multiple agreements for global minimum taxes, how to determine who gets priority of taxing rights?

To answer these types of questions it’s helpful to parse the technical differences between the different minimum taxes outlined in the GLoBE model rules and the US GILTI, BEAT, and BMT. The GLoBE model rules fail to provide clear guidance as to whether or not either GILTI or the BMT will provide the United States with the first right to tax the earnings of US companies’ foreign subsidiaries and whether enactment of the BMT will shield US companies from having other countries impose additional taxes on their domestic earnings. But there are good reasons to conclude that taken as a whole, the panoply of minimum taxes enacted by the United States are at least equivalent to the regime for taxing multinationals’ global earnings proposed by the OECD.

International tax, tax policy, OECD, minimum taxes, global minimum tax, alternative minimum tax, book minimum tax, pillar 2, GILTI.
Article: Transfer Pricing of Financial Guarantees: The Limits of Arm’s Length and a Practical Solution
Authors: Hickman Andrew , Moura Marcelo Henrique Barbosa
Published: February 2023

This article explains that current practical approaches to the pricing of intra-group financial guarantees attribute economic significance to group affiliation that diverges from common approaches and depends on a refined independence hypothesis that is not universally applied and risks suggesting uncertainties about the wider application of the arm’s length principle. Guidance has not assimilated recent revisions to the OECD guidance on control of risk, advocates complex and unsatisfactory valuation methods, and unconvincingly refers to implicit support that unhelpfully disguises active functions. With the benefit of revised guidance, circumstances similar to those in the General Electric case could be resolved differently. Intra-group financial guarantees epitomize the challenges faced when dealing under the arm’s length principle with how associated enterprises are capitalized. It is inappropriate to subject the arm’s length principle to the contortions and divergence described in this article when the guarantee derives from deliberate choices of the guarantor about how the subsidiary is capitalized. Treating creditworthiness within a multinational group as indivisible and collective is a practical solution, either on principled grounds or as a safe harbour, thereby eliminating the need to consider intra-group guarantee fees for transfer pricing purposes.

Financial guarantees, transfer pricing, arm’s length principle, creditworthiness, implicit support
Article: Economic Substance for Holding Companies in the Post- BEPS World and after Recent ECJ Case-Law: An Analysis of Developments in Europe
Authors: Freire Felipe Thé
Published: February 2023

Over the last decade, following the Base Erosion and Profit Shifting project (BEPS), the international tax framework has been in constant change. Some of those changes, such as the introduction of the Principal Purpose Test (PPT) in the Organization for Economic Co-operation and Development (OECD) Model Convention and the Anti-Tax Avoidance Directive (ATAD I and II) in the European Union (EU) aim at denying benefits to corporate structures and transactions put in place by Multinational Corporations (MNEs) whenever those are deemed to be abusive. Recent European Court of Justice (ECJ) judgments arguably further modified the international tax framework. One of the most important elements – following those developments – commonly analysed to assess abuse is ‘economic substance’. This article focuses on the analysis of substance requirements particularly for holding companies, which typically are less robust than those of companies generating active income. After analysing the definition and object of a holding company, the author explores the current views of the OECD and the EU on this topic, including ECJ jurisprudence, to assess to what extent those have converged. The article compares different instruments and concepts, as well as their underlying principles, aiming at applying them to specific cases of cross-border holding structures.

Holding companies, substance, anti-tax avoidance directive (ATAD), principle purpose test (PPT), abuse of rights, tax treaty abuse, principal purpose test (PPT), general anti-avoidance rule (GAAR), beneficial ownership
Comparison of Lithium Ion and Lithium Polymer Performance as Solar Panel Energy Storage
Authors: Aji Ilham Purnomo , Afianti Hasti
Published: February 2023

Batteries have an important role in the development of energy needs. Good battery performance will support the devices it supports. The energy that can be stored in a battery is limited, so the battery will experience a cycle of charging and discharging. Improper charge and discharge processes can cause battery performance to decrease. Therefore, it is necessary to monitor battery performance in order to determine maximum battery performance. One of the aspects needed to monitor the state of charge and Depth of Discharge is to monitor the voltage, current and temperature on the types of lithium ion and lithium polymer batteries as energy storage for solar panels by using Arduino Atmega as a controller to determine the percentage of lithium ion and lithium polymer batteries and displayed on the LCD as HMI. From the results of comparing the performance of lithium ion and lithium polymer batteries, the results of SoC and DoD are measured and displayed on the LCD accurately, it can be seen which one is faster in charging time and lasts longer in use so that performance can be known of the two types of batteries.
Implementation of Intelligent Parking System Using IoT-Based Devices (case Study of Galaxy Mall Surabaya)
Authors: Wasana Weka Sadya , Adityo R. Dimas , Herulambang Wiwiet
Published: February 2023

Many parking spaces available today generally require drivers to find their own location empty parking. Especially in parking lots located in large areas such as the Galaxy Mall area Surabaya. This will cause problems getting parking location information because drivers are not uncommon have to circle the parking building to get an empty parking location. The problem can avoided if the driver already knows the state of the parking location in the area to be seven. Driver can find out the availability of vacant parking locations in the destination area. In this case, we need a a system that can help drivers find vacant parking locations. Internet of things is a a concept or program by which an object has the ability to transmit or transmit data through the network without using the help of computers and humans. Internet of things or often called IoT is currently experiencing many developments. From the test results it can be concluded that the average Raspberry Pi boot delay on this system is 221.1 seconds. Sensor, From the test results it can be concluded that the average delay in scanning the QR Code using a Raspberry Pi camera at the entrance bar is 59.3 seconds, From the test results it can be concluded that the average delay in scanning QR Code using a camera The Raspberry Pi on the exit bar is 59.4 seconds
PENGARUH TERAPI BERMAIN PUZZLE TERHADAP KECEMASAN PADA ANAK USIA PRASEKOLAH (3-6 TAHUN) YANG MENJALANI HOSPITALIASI DI RSUD EMBUNG FATIMAH BATAM
Authors: Purnamasari Indah , Murniasih Elvi , Chumaerotusyfa Virisya
Published: February 2023

World Health Organization (WHO) tahun 2017 menyatakan bahwa Di Amerika Serikat, diperkirakan lebih dari 5 juta anak menjalani hospitalisasi karena prosedur pembedahan dan lebih dari 50% dari jumlah tersebut, anak mengalami kecemasan dan stress. Di RSUD Embung Fatimah Batam pada tahun 2019 angka kecemasan pada anak usia prasekolah (3-6 tahun) cukup tinggi sebanyak 20 orang diantaranya rata-rata mengalami tingkat kecemasan sedang. Jika kecemasan tidak dikendalikan akan berdampak pada prosedur perawatan, seperti anak tidak kooperatif terhadap staff rumah sakit (perawat, dokter). Tujuan dari penelitian ini untuk mengetahui apakah ada pengaruh terapi bermain puzzle terhadap kecemasan anak usia prasekolah (3-6 tahun) di RSUD Embung Fatimah Batam. Rancangan penelitian ini adalah Quasy Experiment dengan metode penelitian Pretest and Posttest Design Without Control, menggunakan total sampling dengan jumlah 20 responden. Uji statistik pada penelitian ini mengunakan Wilcoxon. Berdasarkan hasil observasi sebelum dilakukan terapi bermain puzzle, anak yang menjalani hospitalisasi mengalami kecemasan sedang sebanyak 14 orang (70%) dan sebagian mengalami kecemasan ringan sebanyak 6 orang (30%). Setelah dilakukan terapi bermain puzzle, sebanyak 15 orang (75%) anak yang menjalani hospitalisasi dari 20 responden tidak mengalami kecemasan dan 5 orang (25%) mengalami kecemasan ringan. Hasil penelitian sesudah dilakukan terapi bermain puzzle, p-value 0.000 atau < 0.05. Jadi dapat di simpulkan bahwa ada pengaruh setelah dilakukan terapi bermain puzzle terhadap kecemasan pada anak usia prasekolah (3-6 tahun) yang menjalani hospitalisasi. Pada keperawatan diharapkan dapat diterapkan sebagai metode untuk memberikan rasa nyaman kepada anak usia prasekolah (3-6 tahun) yang menjalani hospitalisasi agar tidak merasa cemas.
Pembentukan Kelompok Kader Kesehatan Peduli “Sadari” Pemeriksaan Payudara Sendiri Sebagai Upaya Pencegahan Kanker Payudara Di Kelurahan Bandarharjo Semarang
Authors: Wijayanti Kurnia , Janitra Fitria Endah , Wahyuningsih Indah Sri
Published: February 2023

Penderita kanker di Indonesia setiap tahun meningkat 20% yaitu berada di angka 136,2 per seratus ribu penduduk. Ini mendobrak peringkat Indonesia yang berada di urutan ke delapan di Asia Tenggara dan urutan 23 di Asia. Pada pengabdian masyarakat ini untuk membentuk kelompok kader kesehatan di masyarakat dengan bertujuan  mengoptimalkan perannya, meningkatkan pengetahuan dan kemampuan untuk melakukan pemeriksaan payudara sendiri sebagai upaya pencegahan penyakit kanker payudara. Kegiatan ini berbasis kelompok yang dilakukan secara terstruktur dan komprehensif.
Metode yang dilakukan adalah ceramah, demonstrasi, dan praktik. Sedangkan media yang digunakan adalah  materi, pemutaran video, simulasi dengan  alat peraga,  dan pemberian leaflet SADARI. Materi yang disampaikan meliputi angka kejadian kanker payudara, pengertian, faktor risiko, mitos seputar kanker payudara, pentingnya SADARI, waktu dilakukannya SADARI dan cara atau langkah-langkah memeriksanya.
Kader kesehatan yang datang sejumlah 43 orang dari 11 rukun warga (RW) di Kelurahan Bandarharjo Semarang Utara.  Kelompok kader sesuai dengan RW nya. Setelah dilakukan kegiatan pengabdian masyarakat ini kader mengalami peningkatan pengetahuan tentang SADARI 85%, kader dapat melakukan simulasi dengan benar sesuai langkahnya 90%. Kader melakukan penyuluhan dan simulasi SADARI kepada warga dengan jadwal yang sudah disepakati. Kegiatan ini dilakukan secara teratur sesuai jadwal yang sudah disepakati antara warga dengan kader kesehatan.
Pembentukan kelompok kader kesehatan yang peduli dengan SADARI sangat efektif  untuk upaya pencegahan kanker payudara. Diharapkan kegiatan ini bisa terus berlangsung seiring dengan adanya regenerasi dari kader kesehatan itu sendiri.
Revisão integrativa voltada à certificação de terminalidade específica
Authors: Miranda Daniele , Rausch Rita Buzzi , Ribeiro Sonia Maria
Published: February 2023

O objetivo deste artigo foi reunir estudos com a temática sobre a Certificação de Terminalidade Específica nos diferentes níveis de ensino. A metodologia utilizada foi a revisão integrativa, com o intuito de explorar o tema com o material que já foi produzido nos bancos de dados de pesquisas científicas nas bases indexadas do Portal de Periódicos da CAPES. O critério adotado na seleção das pesquisas incluiu seis etapas que perpassaram pela seleção do tema à análise dos resultados. A Certificação de Terminalidade Específica mostrou-se desconhecida no meio educacional e nos resultados da pesquisa pôde-se constatar que para certificar é preciso mobilizar discussões no meio educacional para que se possa ter clareza no momento que se volta para sua aplicabilidade, ou seja, envolve um conjunto de ações antes do seu encaminhamento, bem como, sua legitimação a nível institucional.
Planejamento e variáveis interferentes no estágio supervisionado
Authors: De Santana Luz Ludmilla , Dantas José Antonio da Silva , Orge Maria Dolores Ribeiro , Sandes Fabiano Silva , Oliveira Jéssica Figuera
Published: February 2023

O estágio supervisionado requer integração de conteúdos e atividades entre supervisor e estagiário como base pedagógica. O objetivo principal foi analisar o processo de construção, execução e avaliação do planejamento escolar (plano de aula) e suas variáveis interferentes. Em uma escola estadual de Alagoinhas (Bahia, Brasil), o estágio supervisionado foi feito em 2 etapas no primeiro trimestre de 2017: i) a análise retrospectiva de 10 meses do estágio em Biologia, com observação e reflexão sobre práticas realizadas em sala de aula; e ii) a listagem de variáveis interferentes no processo de ensino-aprendizagem e narrativas autobiográficas sobre planejamento. Foram descritos os atributos que interferiram na elaboração do planejamento, como: elaboração e aplicação do plano de aula, contextualização, estratégias de ensino e recursos didáticos, tempo e avaliação. O planejamento pode sofrer modificações por fatores que fogem ao controle do professor. No início do estágio, a teoria foi uma grande aliada. Os planos de aulas seguiram uma estrutura padronizada e organizados para eficiência da docência, com caráter de não neutralidade e aspecto político implícito. Após as aulas teóricas na universidade, a visão de planejamento foi ampliada. A falta de recursos didáticos na escola e a extrapolação do tempo para realização das atividades foram as causas mais ocorrentes. Esta experiência permitiu, aos estagiários como futuros licenciados, o aprimoramento de sua didática e as relações interpessoais como capacitação para a sala de aula. A contextualização foi considerada um modelo de atividade eficiente.
A relação da pessoa com impedimento auditivo com a música
Authors: Andrade da Silva Fátima Cristina , Mariani Braz Ruth Maria
Published: February 2023

Os ouvintes apreciam a música, refletem sobre suas letras, porém, como funciona a percepção musical para pessoas com impedimento auditivo? O objetivo desse artigo é realizar uma revisão bibliográfica narrativa quanto à sinestesia da pessoa com impedimento auditivo em relação a música e analisar como estas pessoas processam essas informações vibratórias, que contribuem também para a sua socialização. Este artigo é o resultado de uma pesquisa bibliográfica narrativa sobre a sinestesia destas pessoas em relação a música. Usamos uma metodologia exploratória qualitativa através dos textos atuais que estão disponíveis nas bases científicas. Verificamos que estímulos são interpretados pelo cérebro como visão, ou tato, mas todos tem a mesma natureza biológica: todos são pulsos elétricos que caminham por nervos e chegam ao cérebro. Constatamos que existem facilitadores à percepção que permite que a pessoa com impedimento auditivo possa apreciar a música, como por exemplo o uso de Subwoofers, que é um tipo de alto-falante específico para a reprodução de frequências baixas, que são as responsáveis pelos sons mais graves, cobrindo frequências que vão de 20 a 200 Hz e que auxiliam a sensação vibratória. Assim, concluímos que a musicalidade é uma experiência humana, não é atributo exclusivo de indivíduos ouvintes.
Vivências discentes no estágio supervisionado do curso de licenciatura em educação do campo – Ciências da Natureza
Authors: Soares Tayse Rocha de Carvalho , Formigosa Marcos , Rocha Carla Giovana Souza , Vale Renan  Rodrigues do
Published: February 2023

O artigo em tela trata das experiências vivenciadas por discentes do Curso de Licenciatura em Educação do Campo da Universidade Federal do Pará (Campus Altamira), no primeiro Estágio Supervisionado, em uma escola do campo no município de Uruará, Pará. O objetivo geral é refletir sobre os reflexos do Estágio Supervisionado no processo formativo dos discentes do curso de Educação do Campo. Os objetivos específicos são: a) relatar a experiência de estágio de discentes do curso de Licenciatura em Educação do Campo e b) refletir sobre o fazer, o saber e o sentir docente a partir das experiências de estágio apresentadas. Além do levantamento bibliográfico atinentes ao tema, foram analisados os relatórios do Estágio Supervisionado I de três discentes do supracitado curso. A partir desses relatórios foi elaborado um quadro síntese sobre as percepções dessas discentes acerca do fazer, o saber e o sentir docente que constam no Guia do Estágio do curso. Esses dados foram analisados numa perspectiva qualitativa. Os resultados mostram que, apesar das diferentes adversidades encontradas no campo de estágio, dentre elas, a infraestrutura, falta de recursos ou de diálogo entre os estagiários e os professores regentes, os pensamentos dos discentes estão alinhados com os referencias teóricos, tanto da proposta formativa do estágio quanto do curso, demarcando um amadurecimento na prática docente desses alunos.
O tempo para pedagogos-mestrandos em ensino: compreensões em evidência
Authors: Andrade Ana Camila de , Moraes João Carlos Pereira de , Pereira Ana Lúcia
Published: February 2023

A partir de reflexões sobre o tempo no ensino, percebe-se a figura essencial do professor na formação do indivíduo. Ao analisar as compreensões desse conceito pelos professores, procurou-se refletir sobre a influência dessas concepções para o cotidiano escolar. Nesse sentido, para compor esse estudo, apresenta-se como objetivo geral analisar as compreensões de professores-pedagogos, mestrandos de um programa de Ensino de Ciências, sobre o conceito de tempo. Para tanto, optou-se por uma abordagem qualitativa, na qual os dados foram produzidos por meio de entrevistas, realizadas via Skype. Vale ressaltar que os sujeitos pertencem a um Programa de Mestrado em Ensino na cidade de Ponta Grossa, Paraná. No levantamento das significações, foram apontados pré-indicadores, que mais tarde foram relacionados em indicadores, para então compor o processo de núcleos de significação, que são os seguintes: (1) o tempo e a ação e compreensão humana: que aborda os aspectos da ação humana, as dificuldades e o pensamento no futuro; (2) percepções pessoais sobre o tempo: que traz as compreensões de cada indivíduo; e (3) aspectos filosóficos na conceituação do tempo: que traz percepções mais abrangentes sobre o tema, que influenciam na sociedade. Concluiu-se que as compreensões dos professores são baseadas no tempo cronológico, trazendo sua influência para o ensino.
Desafios da educação inclusiva no Semiárido Brasileiro: uma revisão sistemática
Authors: Rodrigues de Souza Maria Roberta , Camurath Santos Isabella , Vilani Cavalcanti Maria , Shaw Gisele Soares Lemos
Published: February 2023

De acordo com o MEC/SEESP (2008) é obrigatório aos sistemas de ensino garantir a matrícula de todos os educandos, sem exceção, competindo às instituições organizar-se para que haja o atendimento dos alunos com deficiência dentro das condições ideais para a uma educação de qualidade para todos. Tendo em vista a efetivação destes direitos garantidos em lei, buscou-se identificar, através da literatura, os desafios enfrentados na busca pela efetivação da educação inclusiva no Semiárido brasileiro. O corpus de análise foi composto por 26 artigos publicados em português, delimitados no período de 2017 a 2021, encontrados na base de dados Google Scholar através dos descritores: “Semiárido brasileiro e Educação inclusiva”, “Semiárido brasileiro e Inclusão escolar” e “Semiárido brasileiro e Acessibilidade escolar”. Foi possível identificar numerosos desafios que precisam ser superados junto a educação inclusiva no Semiárido brasileiro, estes vão desde a falta de apoio e investimento governamental até questões mais peculiares, como a ausência de sinais específicos na Língua Brasileira de Sinais para determinadas áreas do conhecimento, como exemplo em Ciências. Verificou-se a necessidade de conhecer as necessidades de cada indivíduo, bem como garantir que a escola seja um ambiente adequado às mais diferentes situações e necessidades da aprendizagem.