bluuebunny/crossref_metadata_2025 huggingface dataset:
The Prevalence and Risk Factors for Polycystic Ovary Syndrome (PCOS) among Adolescents in Indonesia: Implications for Early Intervention
Authors: Habiburrahman Said  , Rheina Weisch Fedre  , Saurie Hernandez  , Sophia Lucille Rodriguez  , Fatimah Mursyid  , Irna Nettles
Published: December 2023

Introduction: Polycystic ovary syndrome (PCOS) is a common endocrine disorder affecting adolescents, with potential long-term health implications. This study aimed to determine the prevalence and identify risk factors associated with PCOS among Indonesian adolescents.
Methods: A cross-sectional study was conducted involving adolescent girls aged 15-19 years from selected schools in Jakarta, Indonesia. Data were collected through questionnaires, physical examinations, and biochemical assessments. PCOS diagnosis was based on the Rotterdam criteria. Logistic regression analysis was used to identify risk factors associated with PCOS.
Results: The prevalence of PCOS among Indonesian adolescents was found to be 6.5%. Significant risk factors associated with PCOS included obesity (OR=3.2, 95% CI 2.1-4.8), family history of PCOS (OR=2.5, 95% CI 1.6-3.9), irregular menstrual cycles (OR=4.1, 95% CI 2.8-6.0), and hirsutism (OR=2.8, 95% CI 1.9-4.2).
Conclusion: PCOS is prevalent among Indonesian adolescents. Early identification of risk factors such as obesity, family history, irregular menstruation, and hirsutism is crucial for early intervention and management to mitigate potential long-term health consequences.
Factors Influencing the Success Rates of In Vitro Fertilization (IVF) in Indonesian Couples: A Multicenter Study
Authors: Sony Sanjaya  , Wisnu Wardhana Putra  , Theresia Putri Sinaga  , Tanvir Ahmed
Published: December 2023

Introduction: In vitro fertilization (IVF) has become an increasingly important assisted reproductive technology for infertile couples in Indonesia. However, success rates remain variable. This multicenter study aimed to identify the factors influencing IVF success rates in Indonesian couples.
Methods: A retrospective cohort study was conducted involving 1,245 couples who underwent IVF at three fertility centers in Indonesia between January 2019 and December 2022. Data were collected on demographic characteristics, infertility diagnoses, IVF protocols, and treatment outcomes. The primary outcome was live birth rate per embryo transfer. Multivariable logistic regression analysis was performed to identify independent predictors of IVF success.
Results: The overall live birth rate per embryo transfer was 32.7%. Female age was a significant predictor of live birth, with success rates declining steadily after age 35. Other factors associated with higher success rates included the use of intracytoplasmic sperm injection (ICSI), blastocyst transfer, and a higher number of oocytes retrieved. Male factor infertility, endometriosis, and a history of previous failed IVF attempts were associated with lower success rates.
Conclusion: This study identified several key factors influencing IVF success rates in Indonesian couples. Female age, ICSI utilization, blastocyst transfer, and oocyte yield were significant predictors of live birth. These findings can help clinicians counsel patients and optimize treatment strategies to improve IVF outcomes.
Authorship
Authors: Eve Martin Paul
Published: December 2023

This post forms part of my ‘aspects of the novel’ collection. Please do note that these entries, which may appear basic, are simply my own notes on the subject. They implicitly or explicitly describe a canon not of my own making or choosing and replicate this from various sources. The original encyclopaedia articles are far more comprehensive, nuanced and worth consulting. What could be easier to describe than “authorship” of a novel?
Joint Tax Audits: Which Countries May Benefit Most?
Authors: Burgers I.J.J. , Criclivaia D.
Published: December 2023

In their joint fight against tax avoidance and tax evasion, international governance organizations have developed different tools. One of these tools is the joint tax audit, in which two or more countries join together to form a single audit team to examine an issue(s)/transaction(s) of one or more related taxable persons with cross-border business activities. International governance organizations, such as the Organisation for Economic Co-operation and Development (OECD), the European Union and the African Tax Administration Forum (ATAF), promote the use of joint tax audits, amongst others, as a tool in fighting tax fraud, tax evasion and aggressive tax planning. The literature on this phenomenon mainly focuses on the advantages and obstacles of using the instrument, and the need to amend legislation. Moreover, in the literature, guidance for companies invited to participate in a joint tax audit can be found, as well as references to the few joint tax audits conducted and the results of a pilot project conducted by the Netherlands and Germany. The authors’ aim is to answer the question, “Which countries may benefit most from joint tax audits if the arguments raised in the tax literature are valid?”. The authors have identified eight arguments for joint tax audits (arguments (a) – (h), see
sections 4.1. and 5.) in the tax literature and have used sixteen different yardsticks (factors 1 – 16, see
section 6.) to analyse which countries might benefit most. To make the research project manageable, the research focuses primarily on the situation faced by the European Union’s 28 Member States (hereinafter the “EU-28”)
As Croatia joined the European Union as the 28th Member State in 2013, the public finance data provided in this article refer to the EU-27. Eleven of the 16 factors refer to EU-28 public finance data. The exception is the number of taxpayers’ factor because of available data for Croatia before 2013. The remaining 5 provide data before 2013, thus concern to EU-27 (see
Table 8). and the 13 associated states. By combining arguments raised in the legal literature about joint audits with what public finance data tell us about, for example, tax compliance costs, the number of active taxpayers per administration employee, the number of mutual agreement procedures, tax compliance and tax moral levels, the authors analyse which of the EU-28 and its associated states might benefit most from joint audits and for what reasons. The analysis strongly supports the international governance initiatives for a multilateral legislative framework on joint audits. As multinational legislation in this field should be drafted with great care, the authors call for more pilot projects with, as their aim, the sharing of know-how and building capacity. The authors also provide some recommendations for the development of the multinational legislative framework and urge tax authorities/the OECD/the European Union to publish statistics on the joint audits performed.
Pillar Two and Developing Countries: The Perils of Jurisdictional Blending
Authors: Pereira R. Codorniz Leite
Published: December 2023

In this article, the author analyses the jurisdictional approach to blending for the calculation of the ETR, which is an essential feature of the IIR according to the model rules on GloBE. The author supports that the jurisdictional approach to blending raises a major issue by providing incentives for transferring preferential tax regimes from low and middle-lower economies to middle-higher and high-income economies in certain circumstances. Therefore, considering the need to strike a better balance on safeguarding the tax sovereignty of all jurisdictions involved (i.e. not just the tax sovereignty of large, rich economies, but also small, poor economies), the author argues in favour of other approaches on blending. In this context, from the perspective of developing countries, given the perils of the jurisdictional approach and lack of measures that are sufficient to compensate for the loss of tax sovereignty that the GloBE proposal may cause, the global approach on blending would be preferable as a first-best option, and an entity blending or even a no-blending approach would be a second-best option.
Fiscal Federalism in Chinese Taxation
Authors: Cui W.
Published: December 2023

The recent policy literature on fiscal federalism in China has
concentrated on the large “vertical fiscal gap” resulting in inadequate local
provision of public goods and services. Thus there is an evident interest in
giving local governments more taxing powers. After a brief historical survey,
the article discusses a 1993 State Council directive that centralized taxing
power. This has led local governments to make use of their control over tax
administration to alter effective tax rates, and to the practice of “refund
after collection”, whereby local governments disguise tax cuts as expenditures,
following a logic opposite to tax expenditures. This study concludes, firstly,
that the allocation of taxing power is still done outside the framework of the
law, and secondly, that the government has not been able to settle on a stable
allocation. Skirmishes over the control of local tax reductions and preferences
remain a continuous affair.
The Brave (and Uncertain) New World of International Taxation under the 2020s Compromise
Authors: Elliffe C.
Published: December 2023

When significant changes are made to the way the world allocates the right to tax cross-border income, there is an obvious need to assess whether the new regime is an appropriate response to the challenges posed by the perceived problems in the old regime. This article has two objectives: first, to show that the proposed changes to the international tax regime relating to the taxation of business profits are so significant that they are regarded as absolutely fundamental. Secondly, and far more controversially, to assert that the changes are brave and appropriate irrespective of the final assessment of these changes (which could be in a decade from now). This article asserts that the 2020s Compromise is a positive step forward for four reasons. First, and most importantly, it was necessary to overcome the deficiencies of the previous regime, particularly for large MNEs with a significant digital business footprint. Three other factors suggest that history might regard some of these changes as brave. These are: more effective source taxation with a partial move to taxation at destination, the rise of multilateral instruments and processes, and the increase in tax cooperation between countries or the reduction of tax competition. However, the absence of an articulated theoretical basis for taxation means both uncertainty and instability in the international tax framework for some time.
Tax Residence of Individuals within the European Union: Finding New Solutions to Old Problems
Authors: Pitrone F.
Published: December 2023

The productive and intense discussion on how to tackle tax avoidance and double non-taxation is casting a shadow over a very relevant and still unresolved issue within the European Union: double taxation. The latter is an obstacle that can hamper the effectiveness of the internal market and create tax injustice and, therefore, it should be considered as important as double non-taxation. In this context, when individuals want to exercise their fundamental freedoms in cross-border situations within the European Union, one of the elements that can easily cause double (or multiple) taxation is the concept of tax residence. Against this background, this article is aimed at analysing the obstacles caused by tax residence conflicts concerning individuals within the European Union and at outlining possible solutions to these conflicts. Two solutions are proposed. The first solution is a common definition of tax residence of individuals within the European Union that takes into account either the place from which an individual derives the major part of his income or the place in which the individual spends more than 183 days. The second solution is aimed at accelerating dispute resolution within the European Union: setting up an ad hoc joint commission that would be obliged to solve the problems caused by double or multiple tax residence within a reasonable time frame. The author points out that the latter solution is the most appropriate one in a context that wants to keep relying on the concept of tax residence as a genuine link to exercise the power to tax.
Analysing Value Creation and the Value Chain of Data Businesses
Authors: Jalan N. , Winterhalter J.
Published: December 2023

The notion of value creation is gaining traction. Even the OECD emphasized aligning profit taxation with economic activity and value creation in the BEPS Actions 8-10 Final Reports.
OECD/G20, 
Aligning Transfer Pricing Outcomes with Value Creation – Actions 8-10: 2015 Final Reports
, Executive summary (OECD 2015), Primary Sources IBFD [hereinafter Actions 8-10 Final Reports].
Further, the modern innovative business models in this era of the digital/data economy are giving rise to highly integrated value chains. The question arises as to (i) how to accurately describe these value chains in a manner that makes the value creation and value-capturing of data and digital business transparent for tax purposes; and (ii) how to analyse modern businesses acting in their very own and unique data ecosystems. Therefore, this article discusses the value creation and value chain aspects of data-driven businesses. Considering the above, this article first discusses the background of value chain analysis and its commonly used methods for transfer pricing purposes. Second, it attempts to establish a link between the concept of value creation in the data economy and the evolving data-driven business models and examines possible value chain analyses that might be able to describe these models properly. As an interim conclusion, the authors express the need for an adjustment of the current value chain analysis for digital/data-driven businesses, as it fails to integrate the ways in which the digital data ecosystem works. Therefore, for business models that rely heavily on data and for transactions that are data-intense/data-driven, the authors propose a quantitative approach, whereby the residual profit is attributed not only to profit and investment centres, but also to data function. As it is crucial for such a value chain analysis to appropriately reflect value creation, the authors also propose a framework of digital documentation tools to understand the economic reasoning behind those businesses.
The Assistance of Examples of the Application of the Principal Purpose Test Listed in the Commentary on Article 29(9) of the OECD Model in Establishing the Legal Certainty of the Test
Authors: Franchuk K.
Published: December 2023

In this article, the author discusses the assistance of examples of the application of the principal purpose test (PPT) listed in the Commentary on Article 29(9) of the OECD Model (2017) in establishing the legal certainty of the test. To demonstrate the weak elements of the PPT, the author analyses the connection of the principle of legal certainty with the application of the PPT through the main characteristics of the principle of legal certainty, its sources, and notable instances of its application under the case law of the European Union. In this context, to suggest ways on how to improve the mechanism of the PPT, the author dives into the characteristics of the test. The author focuses mainly on the analysis and grouping of the 13 examples related to the application of the PPT listed in the Commentary on Article 29(9) and the explanation how the examples related to the conduit arrangement may also be useful for the application of the PPT. Finally, the author concludes that the examples developed by the OECD do not assist in establishing the legal certainty of the PPT. To that end, the author tries to find the solution on how to enhance the legal certainty regarding application of the PPT by analysing the importance of the economic substance, by suggesting the author’s own, clearer examples, and by introducing a set of long-term and short-term measures that can be undertaken to guarantee the legal certainty of the PPT.
Forum: Interaction of State Aid, Free Movement, Policy Competition and Abuse Control in Direct Tax Matters
Authors: Wattel P.J.
Published: December 2023

The European Union has woken up to State aid possibly contained in national direct tax measures. As a result, the number of Commission actions against Member States on the basis of fiscal State aid has increased in recent years, with some amazing results. It has also revealed overlap and concurrence, sometimes even contradiction between EU State aid law and other EU law affecting direct taxation. The author discusses four types of interaction/overlap between EU State aid law and other areas of (EU) (soft) law affecting direct taxation: – State aid and free movement rights;– State aid and harmful tax competition;– State aid and anti-abuse measures; and– State aid in the form of taxation itself. His conclusions are that (i) State aid is marching on the field of taxation; (ii) the Code of Conduct Group is marching on the field of tax disparities and therefore on tax harmonization; and (iii) the criteria for assessing fiscal restrictions on free movement rights, fiscal State aid and harmful tax competition are converging, resulting in more overlap between the three sets of rules.
Intra-Group Debt at the Crossroads: Stand-Alone versus Worldwide Approach
Authors: Burnett C.
Published: December 2023

Cross-border intra-group debt represents a significant proportion of total global monetary flows. Responding to tax base erosion from related party interest deductions, countries have introduced domestic rules against “interest stripping” but the heterogeneity of these rules leads to double taxation and double non-taxation. The OECD’s 2013 Base Erosion and Profit Shifting (BEPS) Action Plan endorsed by the G20 identifies debt deductions as “Action Item 4”, for reform by the end of 2015. This article surveys the existing approaches, from “stand-alone” to “worldwide ratio” rules. The author concludes that the worldwide approach is preferable, and recommends that more countries adopt such a rule, limiting the local leverage ratio to the third-party leverage ratio of the worldwide group. Such a rule is principled, given the fungibility and other unique features of finance, can draw upon existing rules in three countries and achieves the BEPS project aim of eliminating a large capacity for profit shifting.
Taxing Robots? From the Emergence of an Electronic Ability to Pay to a Tax on Robots or the Use of Robots
Authors: Oberson X.
Published: December 2023

This paper considers that granting a legal personality to robots could lead to the emergence of an electronic ability to pay, which may be recognized for tax purposes. As a consequence of such a development, a specific tax personality would need to be granted to robots. This would require a clear definition of robots, which could be based on the use of artificial intelligence, combined with a sufficient level of autonomy. From the perspective that smart robots may now replace inherent human activities, such as the interaction, learning and decision-making processes, the potential implications of a tax on robots, or on the use of such robots, is considered. The possibility of an income tax on an imputed salary from robots’ activities, or on other income, is also considered. Initially, the economic capacity to pay the tax should still be attributed to the employer or owner of the robots. Later, when technology allows, an ability to pay to robots may be recognized. Initial comments on the application of the value added tax on robots’ activities (transfer of goods and services), as well as international tax issues (notably tax treaty aspects) are also expressed, but would be the subject of further study from a global and international perspective.
Financial Transaction Tax: An Eleven-Point Analysis of Transaction Taxes Across Member States
Authors: Said Formosa C.
Published: December 2023

This article analyses the European Commission's Proposal for Financial Transaction Tax with transaction taxes currently implemented in Member States of the European Union. The features identified for this purpose include transactions liable to tax, recognition of legal title, the tax base, jurisdictional rules, provisions for groups, exemptions, deduction rules and timing considerations. This analysis highlights that the Proposal, in principle, varies little from existing transaction taxes; tax rates are generally low and an extraterritorial effect is found in a number of Member States. The Proposal is however broader in scope and contains limited exemptions. The commonalities found in transaction taxes could help to forge a common framework for future reform of the Proposal whilst differences shed light on problems that may be encountered with respect to implementation. Greater support and guidance will be required.
The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules
Authors: Danon R.J. , Gutmann D. , Maisto G. , Jiménez A.M.
Published: December 2023

The implementation of the G20/OECD global minimum tax (“GloBE”) raises an immediate and practical challenge in terms of dispute resolution. On the one hand, the GloBE framework will require an unprecedented degree of coordination between jurisdictions with naturally a high potential for bilateral and multilateral disputes. On the other hand, it is foreseen that the GloBE rules will not be incorporated into a Multilateral Convention. Rather, the GloBE architecture will be exclusively transposed into domestic laws through so-called “model rules”. Therefore, at least in an initial phase, no ad hoc international binding dispute resolution mechanism will be available to solve GloBE disputes. In order to address this pressing challenge, this article proposes a readily workable solution to solve GloBE disputes without the need for a Multilateral Convention. The model advocated here consists in a (i) reinforced interpretation of article 25(3) second sentence of the OECD Model on the basis of a subsequent practice (article 31(3)(b) of the VCLT), (ii) a domestic dispute resolution mechanism incorporated into the model rules and mirroring article 25(3) of the OECD Model which would also (iii) apply to non-treaty situations on the basis of the principle of reciprocity and which would (iv) rely on the Convention on Mutual Administrative Assistance in Tax Matters. The authors find that the proposed framework is particularly in line with the object and purpose of the GloBE Model Rules which are to operate between jurisdictions as “mirror legislations” and in a synchronized fashion. This solution may also be combined with other mechanisms currently discussed to simplify and enhance the certainty of the GloBE framework for both MNE groups and tax administrations.
Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses
Authors: Avery Jones J.F. , Baker P. , De Broe L. , Ellis M.J. , van Raad K. , Le Gall J.-P. , Goldberg S.H. , Blessing P. , Lüdicke J. (Jürgen) , Maisto G. , Miyatake T. , Inoue K. , Torrione H. , Vann R.J. , Ward D.A. , Nikolakakis A. , Wiman B.
Published: December 2023

This article examines Art. 24(5) of the OECD Model (discrimination on the ground of foreign ownership) in so far as it affects domestic law provisions dealing with grouping of profits and losses and transfers of assets within a group. The OECD Commentary argues that it can never apply to such grouping provisions where there is non-resident ownership. The authors argue that this is too widely stated and there are good arguments why in particular it does not require the transfer of profits or assets outside the taxing jurisdiction because the ground for denying the relief is not ownership. However, there are also good arguments why it does apply to some grouping provisions, depending on their details and structure, of which there is a wide variety in the countries represented by the authors. The article concludes that the OECD Commentary needs a more sophisticated analysis of this topic.
Innovation through R&D Tax Incentives: Some Ideas for a Fair and Transparent Tax Policy
Authors: Arginelli P.
Published: December 2023

Innovation is generally considered a cornerstone of sustainable economic growth and prosperity, as well as a key to business success and to the development of emerging economies. This may justify the policy of subsidizing scientific and entrepreneurial activities that could lead to innovation and, thus, to the accumulation of valuable intangible assets, such as know-how, patents, trademarks, copyrights. This policy appears all the more defensible where one considers that the economic benefits of innovation may spill over without charge, which might contribute to render it less attractive for a company to embark upon expensive and uncertain R&D ventures and, thus, lead to market failures. Given the above-mentioned relevance of innovation as a driver to business success and the fact that valuable intangibles are regarded as the corporate assets that contribute for the most part to that success, it is not surprising that the blow-out of the crisis in 2007 has revamped in many states (in particular within the European Union) the policy of providing tax incentives to R&D activities and the result thereof (i.e. valuable intangible assets). Against this background, this article is aimed at identifying the policy goals of current European R&D tax incentives, categorizing their most significant common features, evaluating them in the light of the policy goals pursued and assessing whether and to what extent they may lead to harmful tax competition among countries.
Exposing Unaddressed Issues in the OECD’s BEPS Project: What About the Roles and Implications of Contract Interpretation Law and Private International Law in the Transfer Pricing Arm’s Length Comparability Analysis?
Authors: Pichhadze Amir
Published: December 2023

Through the BEPS Project, the OECD is currently attempting to address the international tax system’s ongoing problems of base erosion and profit shifting. It aims to do so by introducing additional coordinated measures, while also rethinking and improving existing measures. The purpose of this article is to expose an issue that has not been addressed by the BEPS Project, though it is relevant to the Project’s objectives. This issue is the roles that contract interpretation law and private international law necessarily have in the task of delineating the actual controlled transaction when conducting the transfer pricing arm’s length comparability analysis. The article also explains some of the implications of these roles, and proposes measures for reform to address the potential risks involved.
Tax Administration versus Taxpayer – A New Deal?
Authors: Soler Roch M.T.
Published: December 2023

The evolution of the relationship between the tax administration and the taxpayer from a concept based on taxing power, governed by principles and legal rules, to the enhanced relationship based on a fair-play attitude and implemented by soft-law instruments.
Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis
Authors: Kopetzki L. , Spengel C. , Weck S.
Published: December 2023

This article examines the status quo of tax disclosure in the context of sustainability reporting and proposes recommendations for the creation of uniform EU Sustainability Reporting Standards. The analysis is based on the 2020 and 2021 sustainability reports of 112 firms listed in the three largest economies of the European Union: France, Germany and Italy. The authors have developed a multidimensional scoring model – the Tax Transparency Index – that considers both the extent and the manner of presentation of the textual information. The results show that the content coverage falls short of the requirements of the globally most widely applied tax sustainability reporting standard, GRI 207. Furthermore, it shows that tax sustainability reporting appears to be highly fragmented, making it difficult for users to find relevant information. Two implications emerge for the envisaged development of EU Sustainability Reporting Standards. First, a standardization of the materiality assessment and a limitation of the “comply-or-explain” principle with regard to taxes is needed. Second, the authors recommend disclosure of tax sustainability information within a single document and therefore welcome the recent mandate of the EU CSR Directive.
One Directive, Several Transpositions: A Cross-Country Evaluation of the National Implementation of DAC6
Authors: Casi-Eberhard E. , Chen X. , Orlic M. , Spengel C.
Published: December 2023

Anecdotal evidence from several leaks, including the “Panama Papers” and “Paradise Papers”, highlighted the role of certain intermediaries in actively assisting their clients in reducing their respective tax burdens. Although some complex transactions are entirely based on legitimate motives, others appear to be driven by the singular desire to avoid tax obligations at home. This is why in May 2018, the European Commission enacted the Council Directive 2018/288/EU (or DAC6) mandating the reporting of aggressive tax planning arrangements. Thanks to DAC6, tax authorities will get timely access to a comprehensive set of information on currently used tax planning arrangements. Still, the authors’ cross-country analysis highlights that a higher level of standardization of local DAC6 laws should be achieved to ensure the collection of high-quality, actionable data. Overall, this study offers valuable recommendations to countries around the world on the design of laws requiring the reporting of aggressive tax planning arrangements.
Profit Allocation within MNEs in Light of the Ongoing Digital Debate on Pillar I – A “2020 Compromise”?
Authors: Chand V. , Turina A. , Ballivet L.
Published: December 2023

The current profit allocation framework, i.e. the arm’s length standard, is mainly based on a facts and circumstances analysis. In particular, depending on the situation, facts and circumstances-related allocation keys are used to allocate profits among various entities within a multinational enterprise (MNE). Nevertheless, there are situations wherein predetermined formulas and/or allocation keys are also used within the standard. The purpose of this article is to show that predetermined approaches will quickly infiltrate the profit allocation framework, although a facts and circumstances analysis and/or allocation keys will continue to be used. The authors support this proposition by analysing the current debate on profit allocation with respect to the digitalization of the economy. They conclude that the use of predetermined approaches is inevitable if the objective is to develop a simplified solution with respect to the profit allocation debate made in the context of Pillar 1 of the digital debate. A simplified solution would be to apply a formulary approach at the MNE group level and an arm’s length principle (ALP) approach at a separate-entity level. More specifically, a predetermined formulary approach in the form of a simplified but modified residual profit split method could be applied at the MNE group level to reallocate residual profits (the so-called Amount A). Simultaneously, a predetermined formula based on the arm’s length approach could be applied at a separate-entity level, that is, to routine distribution and/or marketing activities (the so-called Amount B). This latter approach will be complemented and backed up by a facts and circumstances arm’s length analysis (the so-called Amount C, which, in some respects, would seem to be more of a process, rather than a separate amount). In this context, the authors address their view on a few key questions that arise in the “new” profit allocation context for Amounts A, B and C. For Amount A, the authors express their view on determination of the MNE tax base, determination of losses, revenue sourcing rules, information reporting, collection of taxes as well as stabilization of the MNE group approach. For Amount B, they provide their view on issues such as the determination of the scope of application, the determination of the fixed return, its legal qualification and its possible stabilization. The need to introduce a more robust dispute resolution institutional framework is also addressed with specific regard to Amount C. Finally, they analyse the impact of the new profit allocation mechanisms on selected business models used by MNEs. It should be noted that the present contribution does not address, as far as necessary to provide adequate context, the normative debate on a new scope, new nexus or new relief rules but rather focuses on the challenges arising from profit allocation.
Multinational Firm Theory and International Tax Law: Seeking Coherence
Authors: Tavares R.J.S.
Published: December 2023

This study provides an interdisciplinary analysis of firm theory and international tax law, applied within a framework of hypothetical illustrations of prototypical multinational enterprises. The study finds that the construct and interpretation of different norms of international tax law correlate over time with different and partial views of the functioning of multinational enterprises and of their value drivers. Accordingly, international tax law is incoherent or ineffective in key aspects of its design, interpretation and enforcement, such as in the recognition of permanent establishments under articles 5(1), 5(5) and 5(7) of the OECD Model, the attribution of profits to permanent establishments under article 7, and the interpretation of the arm’s length principle under article 9. The “value creation” approach promoted through the G20/OECD BEPS Project, as well as the “Authorised OECD Approach” for the attribution of profits to permanent establishments under article 7, seem to approximate the interpretation of treaty law to modern firm theories, albeit inconsistently and still requiring improvement. Other fundamental rules for the allocation of taxing rights, however, remain unaltered and dated, and/or incoherently interpreted. This study supports the consistent use of modern firm theories and the convergence of international tax norms to a common and coherent approach.
Most Favoured Nation Clauses in Tax Treaties: Comparative Analysis and Main Issues
Authors: Jalan N. , Manzi G. , Greve G.
Published: December 2023

Over time, the use of most favoured nation clauses has seen widespread adoption in double tax treaties, especially in those agreed with developing countries. The use of such clauses, however, does not appear to have been supported frequently by tax policies and/or careful ad hoc analysis, e.g. on the structure, wording and consequences of these provisions in the relevant tax treaty networks. The lack of a model clause in the OECD and UN Model Conventions, and the proliferation of many variants could have played a role in this regard. Because of this, the application of this clause still today triggers many issues that can prevent, for example, its clear and correct interpretation and application and the enjoyment of legitimate treaty benefits by taxpayers or may entail challenges for treaty negotiations. These issues may relate mainly to the nature of such clauses and the policies behind them, as well as to the lack of a clear wording that can facilitate their application in different ways. In light of the above, the purpose of this article is to outline certain critical situations that could occur when applying such clauses. The analysis was conducted after assessing the historical background of most favoured nation clauses and carrying out a comparative analysis through the different variants used in the Chilean, Indian and Italian tax treaty network to assess if different approaches have been adopted so far by countries with different economic, legal and tax backgrounds.
A Critique from a Developing Country Perspective of the Proposals to Tax the Digital Economy
Authors: Oguttu A.
Published: December 2023

The digital economy has revolutionized the way of doing business, but it poses challenges to the effectiveness of current international tax system. The OECD has called on the international community to consider new international tax rules for taxing the digital economy, with a plan to reach consensus by 2020. This article highlights that the feasibility of the new rules should be based on a principled approach. However, before international consensus could be reached, some countries started adopting unilateral measures that threaten the integrity of the international tax system, and they impact on foreign direct investment in developing countries. The article highlights the pros and cons of the proposals from a principled and developing country perspective. With country interests to protect, there is no guarantee that consensus will be reached soon. While uncertainty prevails, the article recommends measures that have historically been used to protect source tax bases and are in line with international tax principles that will be useful for developing countries.
Intangible-Related Profit Allocation within MNEs based on Key DEMPE Functions: Selected Issues and Interaction with Pillar One and Pillar Two of the Digital Debate
Authors: Chand V. , Lembo G.
Published: December 2023

The main objective of the present contribution is to provide the authors’ perspective on selected issues vis-à-vis the DEMPE approach. After an introduction to the DEMPE concept, the contribution analyses a scope-related question, that is, whether article 9 permits or restricts DEMPE-related structural adjustments on the basis of either actual conduct or the commercially irrational exception. To a certain extent, the application of these matters vis-à-vis profit allocation for intangible-related transactions under article 7 is also analysed. Thereafter, it analyses a conceptual issue pertaining to the role of the funder. In particular, it analyses whether the residual profits derived from intangible exploitation should be allocated only to the entity that performs key DEMPE functions, or whether part of such a residual should be allocated to the funder of the intangible, in the event that the latter is an entity different from the entity performing the DEMPE activities. On the practical side, the article initially discusses the challenges that arise for both taxpayers and tax administrations in implementing the DEMPE approach and thereafter proposes certain ways to mitigate those challenges. Finally, the article discusses the role of the DEMPE concept in the ongoing debate on the digitalization of the economy. In particular, it discusses the role of the DEMPE concept in a profit shifting, tax competition and Pillar Two context. Moreover, it examines the role of the DEMPE concept in determining the paying entity/surrender jurisdiction in the Pillar One discussion vis-à-vis Amount A. The article concludes with some key suggestions for taxpayers and policy makers. The contribution is based on recent case law from across the globe, the latest guidance issued by tax administrations and policymakers, the OECD blueprints for Pillar One and Pillar Two and the scholarly literature.
Tax Incentives, Tax Expenditures Theories in R&D: The Case of
Sweden
Authors: Hansson Å. , Brokelind C.
Published: December 2023

This article investigates whether public funds should support R&D
and if so, how such support should be designed in order to be efficient and to
comply with the legal requirements stated in EU law and in domestic budget law.
The article puts the emphasis on tax expenditure and, in particular, on tax
incentives. The findings show that Member States should only subsidize projects
where the social benefit exceeds the private benefit. However, in reality, such
selection proves impossible, and even if it was possible, EU State aid law
could prohibit it.
Sharing the Benefits of the EU’s Common Consolidated Corporate Tax Base within Corporate Groups
Authors: Petutschnig M.
Published: December 2023

One of the main features of the CCCTB Draft Directive, the formulary apportionment of the consolidated group income, leads to a significant change in corporate income taxation paradigms. Currently, corporations are taxed on a separate entity basis using the arm’s length principle to evaluate intra-group transactions. Similarly company law uses a separate entity approach with regard to transactions between related parties. The CCCTB Draft Directive will regularly lead to allocation results that are explicitly not at arm’s length as the arm’s length principle will not be necessary anymore for tax purposes. However, without a corresponding change in company law paradigms – which is not foreseeable – the current lockstep between corporate income tax law and company law will cease to exist. Yet, not only the proposed CCCTB regime but also existing group taxation systems produce taxable outcomes that are not in accordance with the domestic company laws’ single entity approaches. This article therefore analyses group taxation systems currently employed by EU Member States and shows that the vast majority of group taxation systems employ instruments to (re-)unite the results from the joint taxation with company law’s separate entity approach. These accompanying mechanisms ensure a fair distribution of the advantages and disadvantages of the respective intra-group loss-offset system to all group members. However due to various reasons, one being the fact that every group member of the CCCTB will be responsible for a share of the group’s overall tax liability, another being the fact that different tax rates will apply within one CCCTB group, these currently employed mechanisms and techniques are not suitable for the CCCTB concept. Therefore this article develops a distinct mechanism to share the benefits of the CCCTB concept within the whole group. The current international debate on the suitability of the arm’s length to continue as a standard for the allocation of taxing powers in intra-group transactions and the new impetus for the common tax base in some EU Member States may suggest that there is a new potential momentum to make progress in the introduction of formulary apportionment within the European Union.
Coordinating the Action of Regional and Global Players during the Shift from Bilateralism to Multilateralism in International Tax Law
Authors: Pistone P.
Published: December 2023

The editor introduces this issue of the World Tax Journal with a contribution that welcomes the BEPS project as a significant step in the transition from bilateralism to multilateralism in international taxation. The broad-based consensus and participation in setting the BEPS standards make such project an enhanced form of multilateralism if compared with that which allowed the Global Forum on Fiscal Transparency to implement the standards developed by a more limited number of countries. The contribution of the editor also addresses how global multilateralism relates with regional multilateralism in some areas of the world, such as the European Union, calling for a stronger cooperation among the institutional players within a coordinated framework for the exercise of taxing powers in cross-border situations that could give rise to global international tax law.
Tax Incentives and Territoriality within the European Union: Balancing the Internal Market with the Tax Sovereignty of Member States
Authors: Traversa E. (Edoardo)
Published: December 2023

This article discusses the case law of the European Court of Justice
concerning the compatibility with EU law of territorial tax incentives adopted
by Member States from a legal institutional and policy perspective
This article is an expanded version of the inaugural lecture given at the WU Vienna University of Economics and Business on 21 November 2013. The author would like to thank Sebastien Wolff (UCLouvain) and Glen Dalton (WU) for their help, as well as two anonymous reviewers for their valuable comments.
The author will in particular focus on the potential justifications
under EU fundamental freedoms to territorial ring-fencing of tax incentives,
taking into account the necessary balance between the objectives of the
Internal market and the EU systems of division of powers between the European
Union and its Member States, based on the principles of conferral, subsidiarity
and proportionality.
Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives – The Dividing Line between Intended and Unintended Double Non-Taxation
Authors: Martínez Laguna F.D.
Published: December 2023

Is it possible to talk accurately about unintended double non-taxation and aggressive tax planning from an international perspective? Do they have an international meaning? The aim of this contribution is to clarify the meaning of unintended double non-taxation and aggressive tax planning in the international debate. When it comes to intentions, this contribution proposes splitting the concept of double non-taxation into proper double non-taxation and twice non-taxation. Proper double non-taxation provides the dividing line between intended and unintended double non-taxation at treaty level. The parallel exercise of sovereignty by different states leading to non-taxation from a domestic perspective and then to double non-taxation across borders relates to twice non-taxation, situations where it is not possible to infer intentions in the abstract out of that very outcome. One of the main conclusions of the article lies on the national nature of the concepts of aggressive tax planning and unintended double non-taxation present in the international tax debate and the relation between them, denying their international character. Aggressive tax planning is defined by those domestic and treaty measures that identify and deter those outcomes that are considered non-acceptable or unintended in advance, where avoidance is not present whatsoever. This contribution grounds its conclusions through the analysis of double non-taxation stemming from sovereignty and the confrontation of state behaviour and taxpayer behaviour with respect to the relevant outcome of double non-taxation, paying great attention not only to tax planning and avoidance but also to tax competition.
Expansión y diversificación en la educación superior Argentina del siglo XX: el sistema universitario como un patchwork
Authors: Mendonça Mariana
Published: December 2023

El sistema universitario argentino se ha conformado de una manera particular. En efecto, entre el siglo XVII, cuando se creó la primera casa de altos estudios en el territorio que regiría el actual Estado nacional, y las últimas universidades erigidas entre 2007 y 2015, se produjeron sucesivos intentos de reforma que adoptaron, o intentaron adoptar, estructuras propias de sistemas extranjeros, que acabaron asemejándolo a un patchwork. Estos, sin embargo, se conformaron como respuestas a contextos sociales que divergen notoriamente entre sí. Es nuestra intención, en este trabajo, analizar las trasformaciones que atravesó el sistema de educación superior universitario en el territorio nacional a mediados del siglo XX, así como poner de manifiesto algunas de las limitaciones que emergieron de los intentos de reformas.
La institucionalización y legitimación de los estudios universitarios en Educación Física. El caso de la Universidad Nacional de La Plata (Argentina, 1953)
Authors: Felipe Celeste
Published: December 2023

En este artículo reconstruimos históricamente la institucionalización universitaria de la Educación Física (EF) en Argentina a partir de la década de 1950. Para ello, retomamos los orígenes de las carreras de EF en el marco de dos universidades nacionales “tradicionales”2 como La Plata y Tucumán, sus rasgos salientes, actores principales y perfiles de formación, para luego detenernos en la EF de la Universidad Nacional de La Plata (UNLP). El análisis está basado en fuentes secundarias, entrevistas y el acta fundacional, para reponer las distintas posiciones de los actores, y el problema de su pertinencia, relevancia y legitimidad. Esta reconstrucción nos permitirá comprender cómo fue procesado ese problema en la UNLP en el contexto de creación de la carrera en la década del ’50 del siglo XX.