bluuebunny/crossref_metadata_2025 huggingface dataset:
PREVALENCE OF ORAL MUCOSAL LESIONS IN PATIENTS WITH PSYCHIATRIC DISORDERS IN A TERTIARY MEDICAL CENTER
Authors: Roy Saurabh , Yadav Karnika , Acharya Mukti , Raj Pritam , Singh Bibek
Published: February 2023

Background: Psychological stress adversely affects the physiological effectiveness of a person to an abundant point of melancholy. Considering the high prevalence of oral health problems in psychiatric patients, the present study was conducted to assess prevalence of oral mucosal lesions in psychiatric patients attending psychiatric outpatient department (OPD) at Nobel Medical College Teaching Hospital.
Methods: The descriptive cross-sectional study was conducted in Outpatient Department of psychiatry at Nobel Medical College Teaching Hospital in Biratnagar. A total number of 130 patients diagnosed with oral mucosal lesions and stress related conditions were screened. Data for this research was collected by Oral visual examination. Statistical analysis was carried out by using spss software version 21 with use of descriptive statistics like mean and percentage.
Results: Majority of the participants were females constituting of 61% of the study group and male subjects with 39 % of the sample size. Major participants were of 38-48 years of range and least from 58 years and above. Schizophrenia was most prevalent psychiatric disorder. Lichen planus was mostly associated with 38% of females, while apthous ulcers were predominant in 40 % of male populations. 
Conclusions: Oral mucosal Lesions lessen the quality of life of patients, the role of stress and other psychogenic factors cannot be ruled out. The present study highlights the association of stress and anxiety in development of mucosal lesions in patients with psychiatric disorders.
ACUTE ST-SEGMENT ELEVATION MYOCARDIAL INFARCTION IN A YOUNG PATIENT WITH IGA NEPHROPATHY: A RARE CASE REPORT
Authors: Hussain Asraf , Regmi Shyan Raj , Dhital Bishnu Mani , Thapa Shovit , Dhungana Tirth , Shrestha Saroj
Published: February 2023

Cardiovascular events are less commonly described in glomerular disease. However, thromboembolic events are quite commonly reported in glomerular disease with nephrotic range proteinuria. Here, we report a case of a 29 years old male with IgA nephropathy present with central chest pain radiating to the jaw. He was under mycophenolate, prednisolone and losartan with remission of proteinuria for two months. ECG showed extensive ST segment elevation in V1- V6 leads. His cardiac troponins were elevated. Coronary angiography showed complete thrombotic occlusion of mid left anterior descending artery which was successfully recanalized after primary percutaneous intervention. Though less commonly reported in literature, such incidence of coronary events in IgA nephropathy can rarely present with acute myocardial infarction.
ENDOCROWN: A SUBSTITUTE APPROACH TO POST AND CORE FOR REHABILITATION OF ENDODONTICALLY TREATED TOOTH
Authors: Thapa Sujan , Shubham Snigdha
Published: February 2023

Restoration of endodontically treated teeth (ETT) is distinct from root canal treatment although they are mutually dependent in planning, treatment and prognosis. The fabrication of full coverage crowns with or without the use of posts remains the long-established means of restoration of endodontically treated teeth. Despite all the clinical success achieved with intraradicular posts, they have been criticized for removal of sound tissue and risk of root perforation. With the amelioration of adhesive techniques and invention of newer materials, the concept of endocrown has been considered as an alternative and viable method for restoration of root canal treated molars. It is an indirect monoblock restoration aimed to achieve a bonded biomimetic reconstruction. The preparation is simple following minimally invasive principles of adhesive dentistry compared to conventional crowns with post and core. They have the advantage of removing lower amounts of sound tissue compared to other techniques, and with much lower chair time needed. Also, the masticatory stresses received at the tooth/ restoration interface are more properly dissipated along the overall restored tooth structure when endocrowns are placed. The rationale of the preparation was to use surface area available in the pulp chamber to gain stability and retention through adhesive cementation. The supragingival positioning of restorative margins prevents interferences with periodontal tissues. This article highlights a case report where a porcelain fused to metal endocrown is fabricated to effectively manage a grossly mutilated endodontically treated tooth and was followed up for one year.
COMPARATIVE STUDY OF SERUM ELECTROLYTES IN PATIENTS HAVING THYROID DYSFUNCTIONS WITH THE EUTHYROIDS IN A TERTIARY HOSPITAL IN NEPAL
Authors: Pandey Rachana , Risal Prabodh , Bhatta Rajendra Dev , Yadav Rahul Kumar , Yadav Saroj
Published: February 2023

Background: Thyroid hormone influences almost all metabolisms in the body and maintains body homeostasis. Since electrolytes homeostasis is also maintained by the thyroid hormone, we conducted this study to access the level of serum electrolytes in the presence of thyroid dysfunction.
Methods: This was a cross-sectional study including 120 patients with any form of thyroid dysfunction and 120 euthyroids conducted in the department of biochemistry and medicine at Dhulikhel Hospital, Kavre, Nepal for six months (May-October 2021). Ethical clearance was taken from the Institutional Review committee- KUSMS. Venous blood was collected and serum free T3, free T4, TSH, sodium and potassium were measured. Data were analysed in Statistical Package for Social Sciences (SPSS Inc., Chicago, USA) version 16.0. Independent t-test, Man Whitney U test, one way ANOVA with ad hoc Dunnet t test and Spearman correlation were performed.
Results: The mean level of sodium in subclinical hypothyroid, overt hypothyroid, euthyroid, subclinical hyperthyroid and overt hyperthyroid were 140.72±2.38, 141.24 ±4.60, 141.04±2.35, 141.89±3.38 and145.44±2.74, respectively. There was negative statistically significant correlation of the level of Na with TSH (rs=-0.144, p<0.05) and positive with fT3(rs=0.241, p<0.01).
Conclusions: The level of serum sodium increased with the increase in the level of TSH and decreased with the increase in the level of fT3 in our population.
ACCIDENTAL DATURA POISONING IN A CHILD, A CASE REPORT FROM CENTRAL NEPAL
Authors: Regmi Bibek , Adhikari Sudhir , Khatri Sagun , Lamichhane Anjana
Published: February 2023

Datura stramonium is a common plant found all over Nepal. It contains alkaloids like atropine, hyoscyamine and scopolamine which can produce severe anti-cholinergic effects upon intoxication. It is mostly consumed during Mahashivaratri as a means of recreation and sacred blessing from lord Shiva. We would like to present a case of accidental poisoning in children by consuming sacred food mixed with D. stramonium during Mahashivaratri. Careful history taking and physical examination is important for early diagnosis. Presence of eye witness and early presentation to hospital contributes to favorable outcome. It may be more beneficial if we become more cautious and follow safety measures while performing cultural rituals and celebrating festivals. Also, we need to be aware of the possible fatal complications of Datura poisoning.
Análisis socioeconómico en sistemas agroforestales de maíz (Zea mays) en Pampas Tayacaja-Huancavelica
Authors: López Yupanqui Gloria María , Orellana Reyes Diana Estrella , Pérez Híjar Jack Brando , Chávez de la Torre Merly Yadira , Galindo Rojas Jhon Smith , Rodas Rivero Nick Maykol , Curo Soto Walter , Sánchez Moratillo Luis Alberto
Published: February 2023

Se evaluó el análisis socioeconómico en sistemas agroforestales de maíz (Zea mays) en el Centro Poblado de Santa María (Daniel Hernández, Tayacaja), por lo tanto, el objetivo principal de este estudio fue evaluar el análisis socioeconómico en sistemas agroforestales de maíz (Zea mays) interrelacionados con los factores sociales, económicos y ambientales de los maiceros en el Centro Poblado de Santa María, en el distrito de Daniel Hernández Tayacaja-Huancavelica, Perú, además, se buscó información con respecto a datos sobre la cantidad de carbono que la especie de Eucalyptus Globulus y su importancia en la protección de la especie de maíz. El contenido total de cultivos de maíz en sistemas agroforestales se interrelacionó con los factores sociales, económicos y ambientales de las parcelas y familias que lo cultivan. La investigación se realizó mediante cuestionarios tipo Likert encuestando a 25 agricultores; los agricultores, desde el enfoque social, muestran actitudes positivas de satisfacción en la aplicación del SAF de cultivos de maíz, motivación por la agricultura (52%), trabajar con la familia (12%) y en el enfoque económico reflejan dedicarse a los SAF de cultivos de maíz (40%). Los productores maiceros no reciben ningún beneficio por servicios ambientales, manejando sus parcelas de maíz, solamente obtienen semillas.
The Effect of Different Irrigant Activation Methods on Postoperative Pain After Endodontic Retreatment
Authors:   Future University in Egypt, Habib Reem , kamel Wael , Roshdy Nehal , Aboushadi Marwa
Published: February 2023

Aim: This study was designed to evaluate the effect of different irrigant activation methods on post operative pain after endodontic retreatment. Materials and Methods: seventy eight patients need non-surgical retreatment in mandibular first molar were involved in the study. The retreatment was performed in two visits, at first visit cases were randomly divided into three groups according to methods of irrigant activation after root canal retreatment with protaper next rotary ni-ti system. Group A (n=26) Root canals were irrigated using 2.6% sodium hypochlorite (NaOCl) with manual dynamic agitation using master cone Group B (n=26) Root canals were irrigated using 2.6% sodium hypochlorite (NaOCl) using ultrasonic machine (ultra-x) for 60 seconds. Group C (n=26) Root canals were irrigated using 2.6% sodium hypochlorite (NaOCl) with NaviTip (29-gauge 27 mm) with double side tip. At second visit after one week, obturation was performed using modified single cone technique ans access cavity was filled with coronal restoration. After two visits root canal treatment and a specific method of agitation, depending on each group, the patients were given a questionnaire on which the patient would mark the degree of pain in a scale from 0 to 10 at 6, 12, 24, 48 72 hrs and one week post-obturation. Data were statistically analyzed with a significance level of P ≤0.05. Results: At 6,12,24 hrs., there was significant difference between the groups in pain intensity where control group C (Navitip with side vented needle) showed more pain scores than in the intervention groups (Ultra X and manual dynamic agitation). On the other hand, at 48, 72 hours and 7 days post- operative, there was no statistically significant difference in pain among tested groups. Conclusion: Agitation of the irrigation is reliable safe to clinican and effective as final step irrigation protocol with successful management of postoperative pain in retreatment cases. The intensity of postoperative pain decreased with time regardless of final irrigation protocol used.
Analysis of Smile Characteristics of Adult Female Subjects with Skeletal Class II Division 2 Malocclusion
Authors:   Future University in Egypt, Nabawi Ahmad , ElSharaby Fouad
Published: February 2023

Aim: The objective of this study was to evaluate the smile characteristics of adult females with Angle Class II division 2 malocclusion compared to Angle Class I malocclusion. Materials and Methods: Two frontal photographs were taken for 30 orthodontically untreated female adult subjects with age range (18-30) years, at rest and posed smile from a fixed (1.5m) distance between the camera and the subjects. The 30 subjects were divided into 2 groups, 15 for Class II div 2 subjects and 15 for Class I subjects. The camera was focused only on the mouth, showing from the nose to the chin. Included in the capture area frame, an L shaped ruler with millimeter markings mounted on an adjustable tripod on the right side of the patient which was used to standardize the capture area. The photographs were exported to a computer, and uploaded to Adobe Photoshop CS2 where 13 soft tissue land marks were analyzed. Results: comparison between 13 soft tissue land marks for Class II div2 females and Class I females showed significant difference in lower facial height , lower lip thickness, lower lip length , maxillary incisal display, smile height and smile arch. And showed insignificant difference in rest of the measured parameters Conclusions: Angle’s Class II div.2 female subjects have significant lower mean values of the lower facial height, lower lip length, lower lip thickness than Class I female subjects. They also have significant shorter smile height. Incisor display than Class I female subjects. A higher percentage of non-consonant smile arcs were found among Class II division 2 females and it was found to be statistically significant between both groups.
Evaluation of Color Difference and Translucency of Modified PEEK Restorations Veneered with Different Veneering Materials Before and After Thermal Cycling
Authors: Hamdy Mohamed , Morsi Tarek , Wahba Menatallah , Katamish Hesham
Published: February 2023

The aim of this study was to investigate the effect of different PEEK veneering materials, as well as thermocycling on the color difference (ΔE) and the translucency parameter (TP) of modified PEEK veneered restorations. Materials and Methods: Thirty-disc shaped specimens of veneered BioHPP (1.5 mm X 12 mm) were randomly divided into three groups (n=10) based on the type of the veneering material. Group (A): Discs veneered with CAD milled Lithium Disilicate, group (B): Discs veneered with pre-cured milled composite, and group (C): Discs veneered with conventional light cured composite. CIELab values were calculated for all specimens over white and black backgrounds using a laboratory spectrophotometer and then (ΔE) and (TP) were calculated. Specimens were subjected to thermal cycling, after which the same procedure for calculating (ΔE) and (TP) was repeated. Results: Repeated measures ANOVA showed that both the veneering material, and thermocycling had a statistically significant effect on mean ΔE, and on (TP) (P-value). Conclusions: All veneering techniques rendered an amount of color difference that was clinically unacceptable, as well as displaying much lower translucency levels than that of natural enamel and dentine
Toward Sustainable Cities and Communities: A Qualitative Study of Motorists’ Response to an Anti-drunk Driving Media Campaign in Southeast, Nigeria
Authors:   Department of Mass Communication, Ibrahim Badamasi Babangida University, Lapai, Nigeria, Ngene Andrew Hyacinth
Published: February 2023

The 17 Sustainable Development Goals (SDGs) are a worldwide partnership’s urgent call to action for all nations, developed or developing. While it is practically impossible to accommodate the entire goals in a single research paper, this study focused on Goals 3 and 11 through a qualitative evaluation of motorists’ response to an anti-drunk driving media campaign in Southeast, Nigeria. Using the Protection Motivation Theory and the Extended Parallel Process Model as the theoretical framework, this study investigated motorists’ exposure, knowledge, and compliance as well as factors (if any) that inhibit compliance to the campaign by adopting focus group discussions and an in-depth interview as the research methods. Findings revealed that the motorists were exposed and had knowledge of the campaign; however, these indices did not translate into total compliance on their part with the campaign messages. Therefore, for an effective response, the campaign needs to be evaluated in line with its messages, design/packaging, channels of delivery, and measures of enforcement to be adopted.
Ad Hoc Arbitration Reform in China: A Step Forward
Authors: Han Weiyao
Published: February 2023

In July 2021, the Ministry of Justice (MoJ) released its proposed revisions to the Arbitration Law (AL) for public consultation, sparking hope for the liberalization of ad hoc arbitration in China. However, the planned reform is unlikely to be comprehensive, as it is limited to foreign-related commercial disputes and burdened with procedural requirements. This study finds that the favourable treatment of foreign-related sectors and the insufficient quality of domestic arbitration contribute to China’s pattern of ‘half-measure’ ad hoc arbitration reforms. Since it will take a long time to reduce the disparity between the legal performance of foreignrelated and purely domestic sectors, China has adopted ‘gradualism’ in its legal reform. In doing so it seeks to minimize instability during its transition and maintain the reliability of arbitration. To achieve these goals, this article suggests that further reform of China’s ad hoc arbitration proceed on its dual track, temporarily shutting out domestic sectors while further internationalizing foreign- related ones.

China’s Arbitration Law, ad hoc arbitration, gradualism, dual track, domestic arbitration, foreign-related arbitration
Article: Recycling the Outer Space Treaties: Analysing the Potential for On-Orbit Servicing Agreements
Authors: Mifsud Gabriella
Published: February 2023

On-orbit servicing (OOS) has continued to gain popularity as a possible solution to improving the cost-effectiveness and sustainability of space activities. However, the novel notion of this space activity, coupled with its several implications, raises questions and concerns as to its status within the international legal framework. The Corpus Juris Spatialis addresses states and their outer space activity, but on-orbit services will likely be carried out by private entities. In this regard, bilateral contracts between companies offering on-orbit services will need to consider obligations and rights under the current international legal framework. In so doing, the spirit of the provisions of the space treaties can be easily implemented into agreements between private parties.

on-orbit servicing, contracts, commercial space activities, outer space
Slot Postponements as Extraordinary Circumstances of EU261
Authors: Bischof Claudia
Published: February 2023

This article deals with one aspect of Regulation 261/2004, namely the exemption of its Article 5(3) regarding compensation payments, particularly in case of slot postponements by Air Traffic Management (ATM). These ATM decisions can exempt airlines from compensation payments. However, opinions differ in the legal literature and case law as to when this is the case. The article examines the current opinion, especially in the German-speaking EU area, comments on the role of the Court of Justice of the European Union(CJEU) and the pending reform proposals on regulation.

passenger rights, extraordinary circumstances, ATM decision
Arbitration Agreements in Commercial Aviation Contracts and the Hague Court of Arbitration for Aviation
Authors: Beale Ned , Graham-Evans Ben
Published: February 2023

An overview of the use of arbitration agreements in commercial aviation contracts, especially lease agreements, with particular reference to the establishment of the Hague Court of Arbitration for Aviation (‘Hague CAA’) in July 2022. It considers the advantages and disadvantages of arbitration agreements, as an alternative to state court jurisdiction clauses, in commercial aviation contracts, surveys the current provision of arbitration services to the aviation sector, examines the service offered by the Hague CAA and analyses the potential benefits and risks of writing Hague CAA arbitration agreements into new leases and contracts.

Aviation, arbitration, court, enforcement, Hague, insurance, jurisdiction
The Revised ICSID Rules: A Further Step Towards Transparency and Efficiency
Authors: Harutyunyan Marlena
Published: February 2023

The ICSID has completed a six-year process of consultation with the ICSID members and the public to revise its rules and regulations that have remained unchanged since 2006. The amendments, applicable from 1 July 2022, are aimed at modernizing the rules based on the already established ICSID practice and providing tools for a more transparent, cost- and time-effective and environmental friendly procedure.
U.S. Courts’ Assistance to International Arbitrations. Recent Developments and Impact on Arbitrations Seated in Switzerland
Authors: N. Luder David , Christe Louis
Published: February 2023

For years parties to international arbitrations have used the discovery mechanism of § 1782 to seek the U.S. courts’ assistance in obtaining evidence from persons in the United States. Over time, a circuit split developed on whether § 1782 extended to private arbitral tribunals. This summer, the United States Supreme Court resolved the circuit split, holding that the scope of § 1782 did not encompass private international arbitration, but leaving the door open for arbitral tribunals imbued with some level of governmental authority.

After providing a summary of the Supreme Court’s decision, the article focuses on the implications of this new precedent and its impact on participants to arbitration proceedings seated outside the U.S. with a focus on arbitrations seated in Switzerland.
Distressed Mergers and Acquisitions: Price Adjustment Mechanisms in the Context of Distress
Authors: Garcia Fuentes Mateo
Published: February 2023

In crisis contexts, distressed Mergers and Acquisitions (M&A) arise as viable options for companies under severe financial pressure seeking to avoid bankruptcy. However, distressed M&A transactions are accompanied by multiple complexities that turn the process of merging or acquiring a financially distressed company or asset into a risk-driven business activity.

The impossibility to conduct a thorough due diligence due to pressing time constraints, the lack of extensive warranty and indemnity protection, and the impact of these two factors on the target’s valuation, constitute core features of distressed M&A transactions. Circumstances that can be addressed by means of opting for the appropriate pricing mechanism that best adjusts to the characteristics of the deal.

However, the available pricing mechanisms might not suffice per se. Therefore, parties should consider the inclusion of additional contractual resources to mitigate the identified risks and challenges. Otherwise, instead of reducing the risk exposure from a distressed target, a failed M&A that does not properly address the particularities that come along with doing business in contexts of distress might consequently put the acquirer under great pressure.

Corporate Governance, Corporate Social Responsibility, CSR, Directors’ Duties, Equator Principles, ESG, Greenwashing, Risk Management, SDG, Sustainable Banking, Sustainability Reporting
Part II: Parent Company Liability and the Idea of Statutory Due Diligence
Authors: Chilson Gregory
Published: February 2023

Recent case law in the UK courts has established the possibility for the parent companies of multi-national corporations to hold liability in tort negligence for harms caused by their foreign based subsidiaries. The UK’s approach – a general duty of care for cross-border torts – is noteworthy in that it has developed organically through the common law. One possible tension this duty raises, may be with established principles of company law, affirmed at common law. By comparison, European neighbours such as France, Switzerland and Germany, have addressed the same issue of corporate accountability by developing statutory regulatory regimes which utilize due diligence obligations reflective of the recent trend toward international accountability standards, such as the UN Guiding Principles for Business and Human Rights (UNGPs) of the late John Ruggie.

This work serves as an in-depth investigation for scholars of tort law, company law, private international law, and human rights, who are interested in understanding this rapidly developing area of practice from an English perspective. This work is offered in two parts. This second part offers an overview of UK statutory and case law as it may relate to parent company liability. A critical analysis of recent case law, seeks to understand the characteristics of parent company liability, as developed by the Courts in securing fair remedy for corporate misfeasance. With reference to comparative regimes observed in the aforementioned neighbouring European countries, this work further considers what limitations the current law has, and what benefits could be realized through the introduction of reporting requirements.

Parent Company, Corporate Groups, English Company Law, Human Rights Due Diligence, UNGPs, Okpabi, Vedanta, Mass Torts, Supply Chain Liability, Limited Liability
Article: Free Movement of Persons Between the EU and Switzerland: Quo Vadis?
Authors: Ros Erik
Published: February 2023

Relations between Switzerland and the European Union (EU) have been shaped by various (bilateral) agreements. This contribution discusses one of the most important agreements between Switzerland and the EU; the agreement on the free movement of persons (AFMP). The AFMP does not have its own dispute settlement mechanism or supervisory body. Dispute resolution is now left to independent Swiss courts and the Court of Justice of the European Union (ECJ). On 23 November 2018, a first draft of an institutional framework agreement between Switzerland and the EU was published. The aim of this proposed framework agreement was partly to simplify the complex relations between Switzerland and the EU. In May 2021 the Swiss government pulled the plug on the institutional framework agreement because of concerns about migration, labour rights, and worries about the judicial authority the institutional agreement would give to the ECJ. The EC is however clear about what it wants. Amongst others, the dynamic alignment of Swiss law to EU law and a functioning dispute settlement mechanism are issues the EC wants to see solved. In this article the author explores, among other things, what the consequences could be for Swiss fiscal autonomy if Switzerland would follow the EC. The author also reflects in more detail on the ECJ’s case law on frontier workers and the final settlement on capital gains from shareholdings upon emigration to Switzerland.

Free movement of persons, Switzerland, taxation, bilateral agreements, Wächtler judgment.
Article: New Tendencies Regarding the Relevance of Formal Requirements in VAT Law
Authors: Hummel David
Published: February 2023

Back in 1858, Rudolf von Jhering, a well-known German legal scholar, said: ‘Form is the sworn enemy of arbitrariness, the twin sister of freedom’. Perhaps this is why Value Added Tax (VAT) law includes many formal requirements before the taxpayer can exercise his right of deduction or can opt for taxation, for example. Concerning these formal requirements, it is not disputed that the Court of Justice of the European Union (CJEU or Court of Justice) has put a stop to excessive formalism in VAT law. However, there are some interesting recent decisions of the Court of Justice, which were dealing with the question as to whether the lack of formal requirements allows the financial administration to deny the right of deduction or the right to opt for taxation, even if the material conditions are fulfilled. This article shows that there is a recent tendency in the jurisprudence of the CJEU to take more into account the function of formal conditions in the field of VAT law. It seems that the Court has found now a better balance between the rights of the taxable person and the principle of proportionality, on the one hand, and the principle of neutrality and the uniform and simple application of VAT law, on the other.

VAT law, formal requirements, VAT identification number, Invoice, Registration as taxable person, formal and material conditions, sens of form, no right to deduction without an invoice, necessary content of an invoice
Article: When Securitization Spills over Across EU Borders: A Quantitative Mapping of the External Dimension of EU Migration and Asylum Policies
Authors: Longo Francesca , Fontana Iole
Published: February 2023

This article provides new empirical insights on the external dimension (ED) of European Union (EU) migration and asylum policies (MAPs) as a case of securitization, by mapping its policy tools across time and space. More specifically, the goal of the article is two-fold. It engages into a new mapping exercise that enables an understanding of how ‘geographically spread’ the ED of EU policies on migration and asylum is, as well as providing insights into ‘where’ and ‘what’ the EU has externalized in the last twenty years. Second, it assesses to what extent the number, type and distribution of ED policy tools reflect dynamics of the securitization of migration and asylum. The article builds upon the literature on securitization and externalization, looking at it afresh by adopting a perspective focused on policy tools. Empirically, the analysis is based upon a new comprehensive database containing data on 153 ED tools according to their characteristics and regions. The article argues not only that policy tools characterize the ED as a further feature of the securitization of migration, but also that externalization through practices of securitization has not been limited to the EU immediate borderlands but has rather spilled over across regions and frontiers.

Externalization; migration policies; securitization; policy tools; border control; return and readmission; asylum
10 Years of Application of the Polish Act on Private International Law of 2011
Authors: Twardoch Paulina , Kozioł Agata
Published: February 2023

The article presents the Polish courts’ application of the national Private International Law Act 2011 (PIL 2011) during the 10 years it has been in force. The analysis of jurisprudence is supplemented with observations on recent developments in Polish doctrine.

The authors discuss correct and erroneous solutions adopted by courts, which are illustrated by provided examples of judgments regarding diverse legal issues. The article deals with mistakes consisting in ignoring the need to search for the applicable law. It also concerns, on the one hand, faulty perceptions and applications of newly introduced instruments (such as the so-called informative provisions or new conflict rules concerning issues that have not been regulated before in the conflictof- laws sphere) or of instruments shaped differently than in the past (such as renvoi). On the other hand, it considers problems that emerged in relation to mechanisms that are well known to Polish judges (such as the public policy exception). Challenges relating to delimiting PIL 2011 from other sources of PIL are also discussed.
Article: The Age-Old Distinction Between Public and Private Limited Liability Companies: Should It Stay or Should It Go?: A figment of academics’ imaginations
Authors: Van Delft H. P. E. , Renssen S.
Published: February 2023

This article attempts to answer the question whether the distinction between public and private companies is still needed or whether it is outdated. The question will be answered from an EU perspective, while taking the Dutch legal system as a leading example. In the Netherlands, there was a huge time-gap between the introduction of the public company in 1811 and the introduction of the private company in 1971, 160 years later. This seems to justify the question whether we needed the private company at all.

Public company, private company, minimum capital requirement, capital maintenance rules, bearer shares, registered shares
Article: Report on the CELIS Forum on Investment Screening
Authors: Hindelang Steffen
Published: February 2023

On 1–3 June 2022, the Common European Law on Investment Screening (CELIS) Institute organized its fourth annual conference ‘2022 CELIS Forum on Investment Screening’ (CFIS22). The Conference was held in Sweden, at Uppsala University. The CELIS Institute is an independent non-profit, non-partisan research enterprise dedicated to promoting better regulation of foreign investments in the context of security, public order, and competitiveness. It was set up in 2020 by Steffen Hindelang and J. Hillebrand Pohl, the convenors of this year’s conference, as a permanent successor to the ‘International Conference on a Common European Law on Investment Screening (CELIS)’, convened by Professor Hindelang and Andreas Moberg in 2019. The aim of CFIS 22 was to debate European investment screening on national security grounds from a strategic perspective on the theme ‘The Emerging Law of Investment Control in Europe: Screening, Sanctions and Subsidies’. CFIS was a major event which brought together, not just leading academic scholars, EU officials, national experts, diplomats, and policymakers, but also business leaders, think tankers, and representatives of the investment community and civil society, as well as the media from across Europe and beyond. The three-day event was generously funded by Riksbankens jubileumsfond, the Center for International Private Enterprise, the Swedish Institute of International Law, Datenna, Blomstein, and the Institute for Democracy Societas

investment screening, foreign investments, CELIS, FDI, ESG, national security, public order, sovereign-driven investment.
Article: The German Supply Chain Law: A First Step Towards More Corporate Sustainability
Authors: Rühmkorf Andreas
Published: February 2023

The German supply chain law ( Lieferkettensorgfaltspflichtengesetz, abbreviated: LkSG) which enters into force on 1 January 2023 is part of the developing legal framework for human rights in global supply chains. Like the French vigilance law, it represents a new generation of supply chain laws which impose mandatory human rights due diligence obligations. The LkSG requires enterprises to exercise a number of due diligence obligations – from conducting risk analysis to undertaking preventive measures or remedial actions. The law is based on public enforcement via a competent authority, the Federal Office for Economic Affairs and Export Control (BAFA). The BAFA monitors and enforces compliance with the due diligence obligations. Non-compliant enterprises can be fined with up to 800,000 Euros and, in some cases, up to 2% of the annual turnover. Whilst the LkSG is an important step towards achieving greater corporate sustainability, it also has limitations. It was a political compromise and, as such, it does not include a new civil liability for non-compliance. Moreover, by default, it only applies to the enterprise’s own business area and its direct suppliers, whereas indirect suppliers are only included where the enterprise has substantiated knowledge that an obligation has been violated.

Supply chain law, Germany, Lieferkettensorgfaltspflichtengesetz, LkSG, business, human rights, home state laws, human rights due diligence, UN Guiding Principles
A European Resolution Regime for Central Securities Depositories? Some Reflections
Authors: L. Athanasiou Phoebus
Published: February 2023

This article explores the case for, and the possible contents of, a European resolution regime for Central Securities Depositories, and examines developments in the course of the last decade that may have reinforced the case for reflection on the need for its eventual introduction. The article also explores accessory policy objectives whose eventual achievement could be facilitated by the existence of a harmonised resolution regime for European Central Securities Depositories.

Central Securities Depositories, resolution, legal and policy considerations, resolution objectives, interaction with CSDR and other harmonisation initiatives
Subsidiarity v. Autonomy in the EU
Authors: Panara Carlo
Published: February 2023

The principle of subsidiarity as construed by the Court of Justice and the Advocates General (AG) is not an autonomy clause. Article 5(3) Treaty on the European Union (TEU) aims to promote the efficiency of governance rather than the autonomy of the Member States (MSs) and of the subnational governments. Although a number of scholars emphasize the potential role of federal proportionality for the protection of the autonomy, the effectiveness of this principle is limited in practice due to the Court’s judicial self-restraint. In the EU the autonomy of national and subnational governments is protected primarily by the legal bases in the Treaty. The reasoning of the Court to delimit these legal bases largely overlaps with and absorbs considerations of subsidiarity that acquire a merely ancillary role.

Subsidiarity, Court of Justice of the European Union, legislative competences of the European Union, legislative autonomy of the Member States, legal bases for the actions of the European Union, regions and local authorities in the European Union, efficiency of governance, federal proportionality
The Revised Enforcement Regulation (No 2021/167) and Some Possible Effects on EU Trade Disputes
Authors: Graafsma Folkert
Published: February 2023

The European Union has enacted revisions to its previous Enforcement Regulation. This overview will describe some of the main changes introduced by the amendments and their possible effects on trade disputes between the EU and its opposing party.

The Revised Enforcement Regulation has filled some lacuna in the aftermath of the decapitation of the Appellate Body and has broadened the scope of the previous Enforcement Regulation. Areas such as services and intellectual property rights have now come into the Regulation’s ambit. The Revised Enforcement Regulation is a part of the EU’s ‘Carrot and Stick’ strategy, which seeks to promote the use of the Multiparty Interim Appeal Arbitration Arrangement (MPIA) rather than parties escaping their responsibilities in the aftermath of a Panel report by appealing into ‘the void’. The Regulation has also expanded towards bilateral and regional trade agreements, including where provisions of Trade and Sustainable Development (TSD) are at stake.

This overview will also briefly discuss the compatibility of the Revised Regulation with the EU’s World Trade Organization (WTO) obligations. The fact that other Members may be incentivized to join a rational and alternative means of dispute resolution is a successful outcome in itself. Whether the Revised Enforcement Regulation will ever be used is another question altogether. The lesser need for its use may actually signify the success of its existence.

EU, Trade, Revised Enforcement Regulation, Disputes, WTO, MPIA, Regulation 2021/167, Appellate Body, Panel, Article 25 DSU, Implementation And Retaliation, Suspension of Concessions, International Law, Bilateral Trade Agreements, TSD
Application of Dispute Settlement in Free Trade Agreements (FTAs’): A Cross Country Analysis of Modern FTAs’
Authors: Ray Ronjini , Meena Rishabha
Published: February 2023

Most modern free trade agreements (FTAs’) include chapters on a variety of topics such as investment, digital trade, labour, gender, environment and small-medium enterprises. These new issues are often addressed in FTAs’ as there is a lack of development of multilateral rules on these areas at the World Trade Organization (WTO). Further, many of these aspects are non-trade issuesviz. environment, labour, competition policy, and investment. These areas are contentious and often face opposition from the Global South and are frequently excluded from the scope of dispute settlement. Against this background, this article examines the trends with respect to the application of the dispute settlement across recent FTAs’ concluded by certain developed countries such as the United States, Canada, Australia, the European Union (EU) and the United Kingdom (UK). This article examines recent FTAs’ and categorizes its chapters as follows: (1) Chapters always subject to dispute settlement, (2) Chapters not subjected to dispute settlement and (3) Chapters that have inconsistent recourse to dispute settlement. Accordingly, the article provides a cross country assessment of the FTA chapters with dispute settlement provisions and the rationale behind such divergent practices.

FTA, developed, non-trade, dispute settlement, sustainable trade, USMCA, gender, environment, labour, multilateralism.
Emerging Trends in Investor-State Dispute Settlement in New Free Trade Agreements
Authors: Ranjan Prabhash
Published: February 2023

The Investor-State dispute settlement (ISDS) mechanism is going through a churning. Several countries, developed and developing, have started contesting the ISDS regime. This is reflected in the treaty practice of these countries. This article studies some of the recently signed free trade agreements (FTAs’) that contain an investment chapter to find out if there are broad discernible trends in the treaty practice of countries on ISDS reflected in these FTAs’. The article argues that there are three broad trends that one can decipher. First, some FTAs’ do not contain an ISDS provision. Second, some contain a limited ISDS provision. Third, the FTAs’ signed by the European Union shows a departure from the traditional ISDS mechanism toward an investor court system to settle international investment law disputes. These trends in FTAs’ on ISDS are part of the global practice that is not reposing the similar faith in ISDS as was the case in the last few decades.

ISDS, FTAs’, investment treaties, RCEP, CPTPP, investor-State dispute settlement
The Use of International Trade Mechanisms by the Brazilian Agribusiness
Authors: Grytz Vera Kanas , Guero Isabelle Ruiz
Published: February 2023

The Agribusiness is one of the pillars of the Brazilian economy, and it represented 43% of the Brazilian exports in 2021. Moreover, Brazil is a net importer of inputs that are fundamental for the agriculture, such as fertilizers and equipment. Despite of being competitive by nature, it is of utmost importance that the players understand the mechanisms provided by the Brazilian legislation related to international trade. The purpose of this article is to call the attention of the Brazilian Agribusiness to several tools related to foreign trade, and how useful they can be.

In this context, the article first approaches the use of tariff modification mechanisms that could be useful to boost competitiveness by the Agribusiness by reducing costs of imported inputs or protecting against foreign competitors by means of reducing or increasing tariff rates. Then, the article calls the attention to Free Trade Agreements involving Brazil that promote trade in the agricultural sector. The article also highlights the use of trade remedies to protect the Agribusiness against unfair trade. The article finishes with a brief the analysis on how the Brazilian Agribusiness is affected by economic sanctions imposed by third countries, demonstrating the importance of understanding the new reality of global trade.

Brazil, Agribusiness, agriculture, International Trade, tariff, Free Trade Agreements, Mercosur, antidumping, sanctions, imports
The development of arbitration involving State Parties in Brazil: comparative remarks with Latin America
Authors: Pereira Cesar , F. Souza-McMurtrie Leonardo
Published: February 2023

Arbitration involving state entities in Brazil has a long history. This paper analyses how this type of arbitration arose in Brazil, what were the strategies that Brazilian courts and legislative bodies employed to make it work and how do they compare to the rest of Latin America. This paper shows what were the key legal issues associated with resolving commercial conflicts with state parties in Brazil, how they were regulated and, most importantly, why arbitration became so relevant for state parties in Brazil, while other countries in Latin America avoid using the method.

State entities; arbitration; Brazil; development; public.
Article: Pillar Two and African Countries: What Should Their Response Be? The Case for a Regional One
Authors: Titus Afton
Published: February 2023

As the OECD’s efforts to implement Pillar Two become more concrete, it becomes more important to understand the implications of this instrument for African developing countries. This article considers the possible responses available to a grouping of African countries in a bid to ensure that their corporate income tax policies are not undermined. In doing so, this article analyses the feasibility of these countries imposing a domestic minimum tax, adapting their tax incentives to non-tax incentives and whether African countries should support the proposal for a United Nations international tax forum. This article argues that it may be feasible for African countries to introduce a targeted domestic minimum tax that would apply to in-scope multinational enterprises (MNEs). Moreover, it may be possible for African countries to adapt their tax incentives to non-tax subsidies although this would involve some costs. It is heartening to see the proposal for a United Nations international tax forum, and it may be in the best interest of African countries to support such an initiative. Pillar Two has far-reaching implications for developing countries and it is important that African countries consider adopting regional responses to it. This article endeavours to create the space for such discussions.

Pillar Two, developing countries, Africa, domestic minimum taxes, non-tax subsidies, United Nations, corporate income tax
Country Note: Right to a Reasonable Time During Tax Audits in Turkey
Authors: Yalti Billur
Published: February 2023

It is generally accepted that the tax administrations must complete the tax audits within a reasonable time. Such time limitations for audit activities are related to proportionality and certainty principles. Time requirements may be regulated within the domestic law which is the case in Turkey. However, countries may not implement time limitations at all or even if they do, they may not apply the provisions effectively. In that case the legal protection of the taxpayers from lengthy audits is worth discussing. The author in this article discusses the taxpayer’s situation from the perspective of fair trial rights.

Taxpayer rights, fair trial, reasonable time, tax audits, certainty, proportionality.
Article: Revenue Effects of the Global Minimum Tax Under Pillar Two
Authors: Baraké Mona , Chouc Paul-Emmanuel , Neef Theresa , Zucman Gabriel
Published: February 2023

In October 2021, 137 countries and jurisdictions agreed to implement a major reform of the international corporate tax system, i.e., a global minimum tax of 15% on the profits of large multinational companies. This article presents simulations of the revenue effects of the global minimum tax. Two possible scenarios are considered regarding who collects the minimum tax: The country in which the headquarters are located based on the income inclusion rule (IIR) or the host country of foreign affiliates as laid out under the qualified domestic minimum top-up tax (QDMTT). The Organization for Economic Cooperation and Development’s (OECD’s) tabulated country-by-country report (CbCR) statistics are complemented with data by Tørslov, Wier, and Zucman (2020). Based on a sample of eighty-three parent countries, it is estimated that headquarters countries could collect a total revenue of EUR 179 billion globally. The EU Member States could receive EUR 67 billion from a 15% minimum top-up tax. Carve-outs, provisions that decrease the tax base for real economic activity, reduce the potential tax revenues by approximately 14% to 22% over the entire sample. Under the current agreement, the European Union can expect a total tax revenue of EUR 55 billion yearly. The analysis accentuates how the distribution of revenues varies depending on which country has the priority to collect. Under the IIR in which the headquarters country collects the top-up tax, a country receives more revenues when it hosts more headquartered multinationals. With qualified domestic top-up taxes that give the host country of the foreign affiliate the priority to collect the top-up tax, low-tax jurisdictions that have attracted affiliates of many multinationals could be among the main beneficiaries of the reform. Static estimates that take the distribution of profits and taxes paid as given, are presented. Thereafter possible behavioural effects that may affect the estimates are discussed.

International taxation, tax deficit, global minimum tax