bluuebunny/crossref_metadata_2025 huggingface dataset:
Análisis de la aplicación y resultados de las pruebas Ser Bachiller en la UE Mariano Benítez provincia de Tungurahua año 2019
Authors: Pico-Cueva Wilian Trajano , Palacios-Morales Marianita Piedad
Published: December 2023

El objetivo de este estudio es determinar de qué manera los resultados de las pruebas Ser Bachiller inciden en la Gestión Curricular en la Unidad Educativa Mariano Benítez del cantón San Pedro de Pelileo provincia de Tungurahua en el año 2019. El presente artículo se realiza con un tipo de investigación mixto porque parte de dos realidades, una objetiva y la otra subjetiva, en este caso la realidad objetiva son los resultados de las pruebas Ser Bachiller y subjetiva es la Gestión Curricular. A través de Google Forms, se aplicó un cuestionario que fue contestado de forma individual por una muestra de 279 estudiantes 36 docentes y 3 autoridades utilizando para el análisis de la información el programa estadístico Statistical Package for the Social Sciences SPSS. Los resultados indicaron que existe una correlación de las variables de Gestión Curricular y los resultados de las pruebas Ser Bachiller que se encuentran en un 75% en una escala de correlación moderada y fuerte y un 25% una correlación débil es decir existe una relación moderaba baja que conlleva a la reflexión sobre la importancia y priorización de los resultados de las pruebas Ser Bachiller en la Gestión Curricular para mejorar la calidad educativa.
Prognostic values of blood urea nitrogen/creatinine and cystatin C in patients with radical nephrectomy for renal cell carcinoma
Authors: Wang SiCheng , Chen HaoLong , Chao Feng , Bin Jia
Published: December 2023

Background: To evaluate the prognostic value of blood urea nitrogen/creatinine ratio (BUN/SCr) and cystatin C (Cys C) in patients with renal cell carcinoma (RCC) after radical nephrectomy. Methods: The study analysed 348 patients with RCC who underwent radical nephrectomy. The optimal cut-off was obtained based on the ROC of specific survival outcomes and the maximum Youden index. The patients were divided into four groups: Group 1 (low BUN/SCr-low Cys C), Group 2 (low BUN/SCr-high Cys C), Group 3 (high BUN/SCr-low Cys C), and Group 4 (high BUN/SCr-high Cys C). The primary endpoint was cancer-specific survival (CSS), and the secondary endpoint was disease-free survival (DFS). Results: A strong positive correlation was shown between BUN/SCr value and Cys C level. Patients with a higher BUN/SCr ratio (17.41) and Cys C level (3.98 mg/L) had poorer survival outcomes. Notably, patients in group 4 showed the worst CSS and DFS rates, while patients in groups 1 and 2 had better survival outcomes with no significant difference between the two groups. A higher BUN/SCr ratio (17.41) and high Cys C serum level (3.98 mg/L) were independent predictors of CSS and DFS, in addition to preoperative tumour size and pathological T (pT) stage. Conclusion: This study provides the first evidence of the independent prognostic importance of BUN/SCr ratio and Cys C in patients with RCC after radical nephrectomy.
Pediatric nephrotic syndrome: The interplay of oxidative stress and inflammation
Authors: Mulat Simachew , Mihajlović Marija , Antonić Tamara , Miloševski-Lomić Gordana , Peco-Antić Amira , Jovanović Dragana , Paripović Dušan , Stefanović Aleksandra
Published: December 2023

Background: The pathophysiological mechanisms crucial in the development of nephrotic syndrome (NS) in the pediatric population are still not fully understood. This study aimed to investigate the relationship between hypertension, oxidative stress, and inflammation in pediatric patients during the acute phase of the disease. Methods: The study included 33 children, aged 2 to 9 years, with nephrotic syndrome. Blood samples were collected during the acute phase and remission. Parameters of oxidative status were determined, including total oxidative status (TOS), advanced oxidation protein products (AOPP), prooxidant-antioxidant balance (PAB), sulfhydryl groups (-SH), paraoxonase 1 (PON1), and total antioxidant status (TAS) in serum, measured spectrophotometrically. Inflam - matory parameters such as pentraxin 3 (PTX3), leptin, program med cell death ligand 1 (PD-L1), and E-cadherin were determined using enzyme-linked immunosorbent assay (ELISA). Results: Patients with nephrotic syndrome and hypertension had significantly higher levels of advanced oxidation protein products and total antioxidant status (p=0.029 and p=0.003, respectively). During the acute phase of the disease, lower activity of sulfhydryl groups and paraoxonase 1 was observed compared to remission (p<0.001, for both). Pentraxin 3 levels were higher, while leptin levels were lower during the acute phase (p<0.001, for both). Pentraxin 3 correlated with advanced oxidation protein products and total antioxidant status during the acute phase but not in remission (rs=0.42, p=0.027 and rs=0.43, p=0.025, respectively). A negative correlation between Advanced oxidation protein products and leptin was observed during the acute phase, which disappeared in remission (rs=-0.42, p=0.028). Conclusions: Results of this study show that hypertension influences oxidative stress markers, and decreased antioxidant capacity may contribute to nephrotic syndrome development. Pentraxin 3 appears as a potential disease activity marker, indicating a dynamic connection between inflammation and oxidative stress. Leptin may also play a role in oxidative stress in nephrotic syndrome.
Galectin 3 rs4644 gene polymorphism is associated with metabolic traits in Serbian adolescent population
Authors: Vidović Vanja , Novaković Ivana , Damnjanović Tatjana , Radić-Savić Zana , Vidović Stojko , Škrbić Ranko , Maksimović Nela
Published: December 2023

Background: Among many genes which have been analyzed to understand obesity and related metabolic traits among children and adolescents, not many studies are conducted on LGALS3 gene, especially in population of children. A positive correlation of circulating galectin 3 serum levels with impaired blood glucose, high blood pressure and higher values of serum lipids and was found in general population. The aim was to investigate possible association of rs4644 with body mass index, glycaemia, and lipid profile in Serbian adolescents. Methods: The study included 72 boys and 79 girls, 14-15 years of age. Among boys 51 (67.1%) had normal values of BMI, 11 (14.5%) were overweight, and 14 (18.4%) were obese. Among girls, 53 (63.9%) had normal BMI, 16 (19.3%) were overweight, and 14 (16.9%) were obese. Diabetes type 1 or 2, genetic syndromes, generalized inflammation, cardiovascular and malignant diseases were criteria for exclusion. Genotyping was performed by Real time PCR. Results: Girls carriers of CC genotype had statistically higher mean values of BMI, and triglycerides in comparison to the girls carriers of CA+AA genotypes, p=0.041, and p=0.045, respectively. The higher frequency of obese was found among group of girls who were carriers of CC genotype, p=0.049. No statistically significant association was observed among other analyzed parameters in neither examined groups. Results: Our research indicates that there is an association between the CC genotype of rs4644 polymorphism with obesity and higher triglycerides level in the group of female adolescents.
Change of Climate in Taxation – Extended Responsibilities for Tax Advisers? – CFE Professional Affairs Conference to be held on 22 November 2013 in Milan
Authors: Valente P. , Barmentlo D. , Reibel R.
Published: December 2023

Recent initiatives against “harmful tax practices” are moving existing legal tax structures into a grey area, entailing a loss of legal certainty for taxpayers and advisers. New responsibilities for advisers are under discussion, which not only question the traditional role of tax advisers but also pose a risk to their businesses. The Confédération Fiscale Européenne (CFE) will discuss these topics at its Professional Affairs Conference on 22 November 2013 in Milan. In this note, the two chairpersons of CFE’s technical committees provide a short comment. More information on the conference is available at http://www.cfe-eutax.org/node/3110.
Taxation of Financial Transactions: Is It Time for the “Robin Hood Tax”?
Authors: Shaviro Daniel
Published: December 2023

This article is the third of a series of articles that will feature the sessions to be presented at the 66th Congress of the International Fiscal Association (IFA), to be held in Boston September 30 through October 4. Readers who wish to register may do so at www.ifaboston2012.com or at the IFA USA Branch website www.ifausa.org (click on the IFA 2012 Boston icon).
The United States Tax Court: A Court for All Parties
Authors: Fogg K.
Published: December 2023

This article seeks to explain the role of the Tax Court both within the system of taxation and the system of tribunals of the United States.
Is the Tax System Neutral in India: An Analysis of Tax Treatment of Selected Funds
Authors: Tandon S. (Suranjali)
Published: December 2023

One of the fundamental principles of taxation is neutrality. In finance this assumes significance since the decision to invest must not depend on tax. It is also true that any departure from neutrality must be grounded in sound economic purpose. Neutrality is desirable for well-functioning financial markets. Investment funds
In this article, the term “fundˮ includes the selected investment vehicles including securitization trusts. This should not be confused with the nomenclature used in Income Tax Act 1961.
form an integral part of financial markets. These can operate through different structures and invest in different asset classes. Some of these funds can channel resources to sectors that are considered key for growth and development. Selecting AIF, REIT, InvITs and securitization trusts in India the tax system is compared for these and evaluated. It is found that the existing structure is not neutral and this article presents scope for policy change.
Deemed International Transactions: A Journey towards Substance over Form
Authors: Dugar A.
Published: December 2023

This article discusses the means by which multinational enterprises structure international transactions using associated enterprises to avoid India’s transfer pricing rules. The author examines the development of the deeming provisions in India’s income tax law, which are intended to counter the legal form of the arrangements, and considers how amendments to the law in 2014 have failed to address some types of transfer pricing arrangements which use foreign associated enterprises.
Case SAC 2021:66 on Group Internal Financing – Supreme Administrative Court Provides Lessons on How the OECD Transfer Pricing Guidelines Should and Should Not Be Used
Authors: Raunio M. , Urpilainen M.
Published: December 2023

In case SAC 2021:66, the Finnish Supreme Administrative Court held that the cost-plus method was the most suitable method in a setting where a Finnish parent company provided centralized financing to its foreign subsidiaries. This article analyses how the Court’s approach and the outcome of the case align with the OECD Transfer Pricing Guidelines and with the Court’s earlier case law on group internal financing. It also discusses the problems that may arise if the courts, instead of practical and tailor-made reasoning, give the text of the OECD Guidelines a law-like role.
Kenneth Percival v. Commissioners for H M Revenue and Customs (2013)
Authors: Cleave B.
Published: December 2023

This article reviews a decision of the UK First-tier Tribunal
concerning the issue whether discrimination by a state against its own
non-resident national on the ground of nationality was precluded by EU law, the
European Human Rights Convention or the Ireland-United Kingdom Income and
Capital Gains Tax Treaty (1976).
Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
(2 June 1976) (as amended through 1998), Treaties IBFD.
Developing Countries Put Their Cards on the Table in the Digital Economy Tax Debate – But Is the UN Committee of Experts Playing a Winning Hand?
Authors: Michel B.
Published: December 2023

The 2021 update of the UN Model will include a new article 12B on income from automated digital services. Bob Michel considers whether this represents a gentle nudge of the digital economy debate on the path of a developing country-friendly solution, or an ill-fated attempt to make DSTs tax treaty-proof.
The Carbon Border Adjustment Mechanism – A Tax in Disguise?
Authors: Klotz S. , Probst S.L. , Hulliger O.
Published: December 2023

The Carbon Border Adjustment Mechanism (CBAM) is a key component of the EU Green Deal. Scheduled to transition into operation in January 2023, the CBAM is receiving increasing attention in the media, as well as among researchers, practitioners and policymakers. This note addresses the background to the CBAM, its purpose, its functioning and who will be affected in what way. Finally, the authors comment on whether or not the CBAM is a tax in disguise.
Resource Rent Taxation
Authors: Burns L.
Published: December 2023

This article discusses the Australian government’s approach in taxing resource rent, through the implementation of the mineral rent resources tax (MRRT) in July 2012. The key features of the MRRT such as ring fencing, measuring resource rent, the treatment of losses, royalties and existing investments are also covered.
Participation Exemption and Foreign Entities: How Far Can Judicial Interpretation Go?
Authors: Morri S. , Guarino S.
Published: December 2023

The authors of this note discuss the decision of the Regional Tax Court of Abruzzo in Decision No. 1477 of 28 September 2015, wherein the Court extended, by way of interpretation, the more favourable capital gains tax regime applicable to domestic companies to gains realized by a French company.
Cooperative Compliance in Italy – Does it Stand a Chance?
Authors: Bronzewska K. , Tamburro V.
Published: December 2023

This article discusses the cooperative compliance regime for large business taxpayers in Italy, which was introduced by way of a pilot programme on 25 June 2013. The authors present the OECD understanding of cooperative compliance, explain the specific Italian regime and analyse what is necessary for the successful operation of such a programme in Italy.
Zimmer: “Commissionaire” Agent Is Not a Permanent Establishment
Authors: Gouthière B.
Published: December 2023

The author, in this article, analyses a recent decision of the French Supreme Administrative Court wherein it was held that a commissionaire agent, whose services were used by a UK principal, did not constitute a PE in France due to the fact that, from a legal standpoint, the commissionaire did not have the power to legally bind the principal.
Tax planning, treaty shopping and the tax administration's
response
Authors: Kosters L.F.
Published: December 2023

A succinct article on the use of tax treaties to minimize taxation and
on the responses by the authorities to counter abuses of these
treaties.
Draft Legislation Released for “Anti-Google” Tax
Authors: Butler M.St.J.R. , Danby M.
Published: December 2023

The Australian government has released draft legislation that would prevent international corporations from avoiding Australian tax liability by artificially limiting their taxable presence in Australia.
Italian Tax Authorities Provide First Clarification of the New Tax Exemption for Dividends Related to Direct Investment by EU/EEA Investment Funds
Authors: Bonissoni A. , Villa R.
Published: December 2023

In this note, the authors discuss Answer 327/2021 of the Italian tax authorities, which addresses the new tax exemption for dividends on qualified shareholdings in relation to investments in companies resident in Italy for tax purposes. The Answer addresses foreign undertakings for collective investment established in an EU Member State or EEA country that exchanges adequate information with Italy, in particular, where the managers are subject to the EU Alternative Investment Fund Managers Directive (2011/61) rather than the EU UCITS Directive (2009/65).
Sanctions Imposed on Digital Platforms under DAC7 and the Freedom to Conduct Business
Authors: Perrou K.
Published: December 2023

In this article, the author examines reporting obligations imposed on operators of online platforms under domestic legislation, DAC7 and the OECD Model Reporting Rules for Digital Platforms. The rules and the relevant sanctions are briefly described before assessing them in light of the concept of economic freedom.
Italian Financial Transaction Tax Implications of the Evolving Regulatory Landscape: The Exemption for Market Makers – An Update
Authors: Salvadori di Wiesenhoff V.
Published: December 2023

This article outlines the interrelations between the exemption for market-making activities under the Short Selling Regulation, as interpreted by the European Securities and Markets Authority (the ESMA), and the Italian financial transaction tax exemption available for market makers. The author considers in this respect the implications deriving from the November 2019 joint communication by CONSOB
Commissione Nazionale per le Società e la Borsa – Autorità italiana per la vigilanza dei mercati finanziari.
and the Bank of Italy concerning the ESMA Guidelines, the United Kingdom’s exit from the European Union on 31 January 2020 and the three-month short selling restriction enacted by CONSOB in March 2020.
How to Tax Small Businesses in the Informal Economy: A Comparative Analysis of Presumptive Income Tax Designs
Authors: Memon N.
Published: December 2023

This article examines the use of presumptive income taxation (PIT) for small businesses in the informal sector and compares common PIT regimes in addressing the causes of informality. The article’s findings suggest that PITs in general, and asset-based PITs in particular, should be used to tax the informal sector.
Report on the EU Tax Law Group Meeting Held in Milan on 21 November 2008
Authors: Fortuin Alexander , Zanetti Giorgia
Published: December 2023

This note reports on the sixth meeting of the EU Tax Law Group, at which various topics of interest to EU tax practitioners were discussed.
“It’s Complicated”: The Problematic Interplay between Digital Nomads, the EU Minimum Taxation Directive and the Proposed Unshell Directive
Authors: Ouro M.
Published: December 2023

In this article, the author discusses the potential impact of the EU Minimum Taxation Directive (2022/2523) and the Proposed Unshell Directive on digital nomadism. In addition to analysing these directives, she discusses the OECD Global Anti-Base Erosion Model Rules, in particular new administrative guidance issued in July 2023.
Mercedes Benz Case: Sale of Goods or Services?
Authors: Joseph A.
Published: December 2023

The concept of “leasing agreement” has no unambiguous definition under EU law and the question regularly arises in which circumstances leasing agreements should be treated as “hire purchase” in the sense of article 14(2) of the VAT Directive, hence be treated as supplies of goods and not services. In this article, the author discusses the recent ECJ decision in the case of Mercedes Benz Financial Services UK, which appears to put an end to the discussion within the European Union. The author also compares the situation in the European Union with the current state of the law in Australia.
New Anti-Avoidance Provisions in Poland – A Change of Scenery
Authors: Filipczyk H.
Published: December 2023

This note provides an overview of recent developments in respect of Polish tax law and practice targeting corporate tax avoidance.
Earnings Stripping and Thin Cap Rules: Maintaining an Arm’s Length Distance
Authors: Fross A.
Published: December 2023

In this article the author analyses the compatibility of domestic thin
capitalization/earnings stripping rules with the arm’s length principle and
considers the potential impact of article 9 of the OECD Model.
Digital Revolution. Tax Revolution?
Authors: Valente P.
Published: December 2023

This article considers key questions regarding the Digital Revolution and its implications for taxation, including what the necessary link for a jurisdiction to tax corporate income is in the absence of a physical presence and how the value derived from data analysis should be apportioned between jurisdictions for tax purposes.
Finance (No. 2) Act 2015
Authors: Roxburgh D.
Published: December 2023

The Summer Finance Bill 2015 was made law as the Finance (No. 2) Act 2015 on 18 November 2015. This note covers those provisions of the Act that are of most relevance and importance for tax practitioners dealing with business matters and provides section references for the remainder.
VAT and the Concept of Fixed Establishment: The Cabot Plastics Belgium Case
Authors: Tourmous K. , Soldai A.
Published: December 2023

In this article, the authors analyse an important ECJ decision in the Cabot case concerning the interpretation of the concept of fixed establishment for VAT purposes, and explain the practical consequences that this case has for taxable persons carrying out cross-border activities.
An Analysis of ECJ Case Law on Discriminatory Cross-Border Inheritance Tax
Authors: Luchena Mozo G.M.
Published: December 2023

This article addresses the European Commission’s recently launched package on issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the Commission’s paper, the Commission discusses 10 cases in which the Court of Justice of the European Union (ECJ) examined the inheritance tax rules of Member States. In eight out of the ten cases, it concluded that the Member States in question breached EU rules on the free movement of capital and/or freedom of establishment.
Abuse of EU VAT law in Part Service
Authors: Swinkels J.J.P.
Published: December 2023

In its judgment in Part Service, the European Court of Justice (ECJ)
confirmed that the principle prohibiting abuse of law is intended to ensure,
particularly in the field of VAT, that Community legislation is not extended to
cover abusive practices by economic operators, that is to say transactions
carried out not in the context of their normal commercial activities, but
mainly for the purpose of wrongfully obtaining advantages provided for by
Community law. In this article, the author discusses the concept of abuse of
law and its application in relation to, inter alia, schemes aimed at spreading
the burden of non-deductible VAT over a longer period of time, splitting and
merger of packages of services and "lease funding".
VAT in the Post-Brexit Era – What to Expect?
Authors: Hughes P.
Published: December 2023

There has been a great deal of uncertainty around the post-Brexit VAT treatment of EU-UK trade. In this Column, the author explains, in the absence of a comprehensive deal, what the situation will look like for UK imports as of 1 January 2021.
Zimmer à la Belge: Could a Commissionaire Arrangement Create an Agency Permanent Establishment in Belgium?
Authors: Wustenberghs T. , Puncher E.
Published: December 2023

The authors, in this article, consider the implications of the decision of the French Supreme Administrative Court in the Zimmer case in relation to Belgium and, specifically, whether or not a commissionaire arrangement could give rise to an agency permanent establishment in Belgium.
Central Procurement Operating Models in a Multinational Group
Authors: Rella C. Zenha
Published: December 2023

This article analyses the transfer pricing considerations in relation to a central procurement operating model, in line with the OECD Transfer Pricing Guidelines (2017) and the recommendations from the OECD’s Base Erosion and Profit Shifting (BEPS) Project. The analysis also addresses the arm’s length approach to allocate joint efficiencies within a multinational group. It furthermore takes into account the specific court cases and subsequent transfer pricing decrees in the Netherlands related to these central procurement structures.
Transfer Pricing Audits in Belgium: Controversial Outcome?
Authors: Rompaey P. van
Published: December 2023

This article analyses the application of article 207 of the Belgian Income Tax Code, which contains an anti-abuse provision, in a cross-border situation. It describes the utilization of article 207 by means of five examples and sets forth the legal framework. Next, a series of research questions is discussed concerning the position of the Belgian tax authorities and whether the anti-abuse provision is in line with both Belgian and international legal principles.
VAT Implications of Islamic Financing – A South African
Perspective
Authors: Botes M.
Published: December 2023

Islamic financing is growing fast during the last years. Conventional
(“Western”) taxation systems have not necessarily caught up with the numerous
specific features of the Islamic finance market, creating a situation that, in
many non-Islamic jurisdictions where tax laws and regulations are not adapted
to Islamic forms of finance, Western and Islamic financing do not operate on a
level playing field. In this article, the author explains how South Africa has
amended its VAT legislation to ensure that the two types of financial
transactions are treated equally for VAT purposes.
The French Local Business Tax Reform: Myth and Reality
Authors: Robert E.
Published: December 2023

With effect from 1 January 2010, the French government has reputedly “abolished” the controversial tax on notional income of a business, i.e. the local business tax. With EUR 34 billion in annual proceeds, this tax represented around 43.9% of local government resources, and resulted in more revenue than corporate income tax. A thorough understanding of the reform is, thus, essential for any potential investor.
Permanent Establishment Taxation in Germany in a Post-AOA-Implementation Era: A Primer on Exceptions and Problem Areas
Authors: Hentschel S. , Kraft G. , Moser T.
Published: December 2023

This article examines the implementation of the Authorized OECD Approach in Germany, which is problematic, as most German tax treaties are not based on the current article 7 of the OECD Model, potentially resulting in a mismatch in treatment of PEs from a domestic law versus treaty perspective. To remedy this, Germany has enacted an escape clause. This article classifies Germany’s tax treaties, providing a taxonomy of treaties falling under the purview of the escape clause in particular contexts.
Sustainable Financing and Transfer Pricing – How Environmental, Social and Governance Considerations Seep through into the Arm’s Length Principle
Authors: Ledure D. , Tregubova D. , Yuan R. , Yang B. , Gill G. (Gurpal) , Sagar M.
Published: December 2023

In this article the authors discuss the potential transfer pricing challenges that are expected to appear with current developments of sustainable financing. The article analyses in particular key aspects of accurate delineation of sustainable financing for transfer pricing purposes, as well as comparability factors for intercompany sustainable financing.
Singapore Telecom Case – Reconstruction Powers in Transfer Pricing
Authors: Joseph A.
Published: December 2023

This article discusses the Federal Court decision in Singapore Telecom and two other recent judgments that highlight the issue of reconstructing business dealings under arm’s length conditions in cases of intercompany cross-border arrangements.
New Tax Incentives for Business Restructurings
Authors: Perrou K.
Published: December 2023

In this note, the author discusses newly enacted Law 4935/2022, which provides tax incentives for business restructurings and various types of cooperation between businesses, in particular for small and medium-sized enterprises.
Towards a Comprehensive Transfer Pricing Framework to Foster Tax Compliance in Egypt
Authors: Abdellatif M.M.
Published: December 2023

A comprehensive framework for transfer pricing is essential to ensure MNEs’ compliance with transfer pricing legislation and guidelines. The transfer pricing framework in Egypt at present is incomprehensive because of the lack of compendious transfer pricing guidelines and because the tax administration does not have sufficient resources and capacity. To amend this, it is necessary to issue comprehensive transfer pricing guidelines in a timely manner; to build the tax authorities' transfer pricing capacity; to extend the usage of information technology; and to introduce safe harbour measures in order to simplify transfer pricing provisions and minimize the compliance burden and costs.
The Taxation of
Hidden Reserves under the Common Consolidated Corporate Tax Base
Authors: Schreiber Ulrich
Published: December 2023

This article discusses the taxation of hidden reserves
under the Commission’s Common Consolidated Corporate Tax Base (CCCTB) proposai.
For fiscal reasons, the CCCTB regime should tax hidden reserves with regard to
assets transferred between a non-group company and the group to avoid a
tax-free cross-border transfer of hidden reserves. As a result, corporate share
deals would be taxed that are currently tax exempt in most Member States. The
author analyses this problem and highlights tax planning opportunities.
Merger Directive: Conceptual Clarity of the Term "Branch of Activity" Needed
Authors: Boulogne G.F. , Gooijer J.
Published: December 2023

This note examines a recent Dutch Supreme Court decision wherein the Court interpreted the phrase "independent part of an enterprise", which is the Netherlands equivalent to the phrase "branch of activity" under the Merger Directive (2009/133) and highlights certain conceptual difficulties with the "branch of activity" test.
Astra Zeneca – The VAT Treatment of Vouchers
Authors: Corput W. van der
Published: December 2023

The operative part of the ECJ’s recent judgment in Astra Zeneca is not very spectacular. The judgment is, however,
remarkable because, although the ECJ upholds the voucher system of one of the
EU Member States, it rejects at the same time the principles on which that
system is based. The ECJ’s observations indicate the principles on which the
VAT treatment of vouchers should be based in the European Union. The EU
Commission no longer has a valid alibi to stall the release of a proposal for
an EU arrangement on vouchers.
The 2016 Revised Tax Code: A Milestone in the History of Romania’s National Tax System
Authors: Popa O.
Published: December 2023

This note describes the most significant amendments introduced by the revised Tax Code, effective 1 January 2016.
2023 Tax Changes
Authors: Veress J.
Published: December 2023

In this note, the author provides an overview of a number of tax changes published on 15 July 2023 regarding, inter alia, the new CO2 quota tax, windfall taxes (on financial institutions, airlines, pharmaceutical companies and securities trading), corporate taxation (loss carry-forwards, liabilities waived in the course of a reorganization or restructuring proceeding, the new development tax allowance, preferential transfers of assets and advertisement costs), VAT (withdrawal from a tax group, claims for input VAT on the acquisition of domestic immovable property by non-residents and the issuance of invoices), and “trusted or reliable taxpayer status”.
Recent
Developments in Company Income Taxation in Nigeria
Authors: Sanni A.
Published: December 2023

This article outlines the major changes introduced in Nigeria by the
Companies Income Tax Act, 2007 under the following broad policy headings: (1)
streamlining company taxation; (2) ensuring fairness in tax administration; (3)
reviewing penalties; (4) countering tax avoidance; and (5) reviewing allowances
and reliefs.
The Era of Transfer Pricing Audits in a Post-BEPS Environment: Are You Ready?
Authors: Reyneveld J. , Antoshina A.
Published: December 2023

This article describes a number of developments and trends that trigger transfer pricing audits in today’s post -BEPS era. The authors provide possible elements of a transfer pricing audit readiness approach for MNEs to prepare for a tax and transfer pricing audit.
Suzuki Case on the Application of Russian Transfer Pricing Rules to Wholesale Trade
Authors: Stroykova S.
Published: December 2023

This article provides an overview of the ongoing transfer pricing dispute between a Russian subsidiary of the Suzuki group, Suzuki Motor Rus LLC (Suzuki Rus) and the Russian tax authorities, regarding losses incurred by Suzuki Rus from the resale of imported vehicles to Russian dealers in 2009 and 2010, at prices below their purchase price.
B2C Supplies of Electronic Services from 1 January 2015 from a German
Perspective
Authors: Grambeck H-M.
Published: December 2023

The Internet is the basis for a continuously growing market for
electronically supplied services. 1 January 2015 is an important date for
providers of those services established within the European Union because, on
that date, the place of B2C supplies of telecommunications, broadcasting and
electronic services within the European Union will “shift” from the Member
State where the service provider is established to that where the final
consumer is resident, which not only has an effect on the service providers’
VAT liability but also on various other administrative obligations with which
service providers must comply. In this article, the author discusses the
upcoming changes, especially in the framework of mobile systems for payment for
electronic services and the upcoming VAT implementing rules.
Seeking New Directions in Dispute Resolution Mechanisms: Do We Need a Revised Mutual Agreement Procedure?
Authors: Markham M.
Published: December 2023

This article examines issues in reforming the mutual agreement procedure (MAP), drawing on concerns raised by various organizations, especially the OECD. It evaluates perceived obstacles to the functioning of this aspect of the global tax environment and considers new directions in reforming the MAP process that could enhance controversy management.
A Commentary on the High Court’s Decision in AQQ v. CIT
Authors: Oei J. , Tan H.
Published: December 2023

Singapore’s application of its general anti-avoidance rules for the
first time in the case of AQQ v. CIT was appealed to the
High Court after the tax authority successfully defended its position at the
Income Tax Board of Review. In this article, the authors comment on the High
Court’s decision.
Interest Deduction Limitation Rules Introduced
Authors: Penttilä S. , Nieminen M.
Published: December 2023

The authors, in this note, outline the interest deduction limitation rules recently introduced in Finland that will become effective 1 January 2014.
Abuse of EU VAT Law
Authors: Swinkels J.J.P.
Published: December 2023

In 2006, the Court of Justice of the European Union (ECJ) extended the doctrine of abuse of law to the area of VAT. The doctrine has the effect that, under specific circumstances, the tax authorities must ignore artificial transactions carried out in the framework of VAT-saving schemes. In this article, the author discusses the concepts of “tax advantage” and “tax advantages contrary to the purpose of VAT law”. The author concludes that there is a certain tension between, on the one hand, the principle of abuse of law and, on the other hand, the EU principle of legal certainty and the freedom for businesses to structure their activities so as to limit their tax liabilities.
Austria v. Germany (Case C-648/15): The ECJ and Its New Tax Treaty Arbitration Hat
Authors: Michel B.
Published: December 2023

This article examines the decision in Austria v. Germany (Case C-648/15), which was submitted to the ECJ pursuant to the Austria–Germany Income and Capital Tax Treaty (2000). The author examines (1) the EU law aspects of the decision, in particular the Court’s jurisdiction to hear tax treaty arbitration cases; (2) the Court’s approach to tax treaty interpretation, a domain that is typically void of EU law considerations; and (3) the potential impact of the case on tax treaty dispute resolution between EU Member States.
Transfer Pricing in a BEPS Era: Rethinking the Arm’s Length Principle – Part II
Authors: Koomen M.
Published: December 2023

In the second of a two-part article, the author considers how the arm’s length principle could be enhanced to meet the substance and value alignment requirements of the OECD BEPS initiative. The boundaries and concepts of the arm’s length principle are explored, taking into account the analysis in the Part I of the article, published previously, and insights from economics. Guidance from the OECD and the case law of various jurisdictions are included in this study. Recommendations are presented to amend the Commentary on Article 9 of the OECD Model and the guidance in the OECD Guidelines.
New Legislative Tool for Introducing EU-Wide Windfall Taxes
Authors: Erdős G. , Czoboly G.
Published: December 2023

In this note, the authors describe and comment on the Commission’s proposal to introduce a new regulation implementing emergency measures with the aim of mitigating high energy prices and the risk of supply shortages in Europe, as agreed to by the European Council on 30 September 2022. The authors also examine the legal compatibility of the planned EU windfall tax measures, comparing them to the existing Hungarian windfall taxes.
FATCA: Catalyst for Global Cooperation on Exchange of Tax Information
Authors: Tello C.P.
Published: December 2023

In this article, the author describes the main features of the Foreign Account Tax Compliance Act (FATCA), the events that led to its enactment and the development of global cooperation for information exchange.
Overview of General Turnover Taxes and Tax Rates – January 2019
Authors: Annacondia F.
Published: December 2023

Almost all countries levy a general turnover tax, i.e. a tax on essentially all goods and services supplied by manufacturers, traders and service providers. Those turnover taxes are mostly levied under a VAT type of tax system and, in a decreasing number of cases, as a multi or single-stage (retail) sales tax. This article presents an overview of those general turnover taxes and the tax rates applicable on 1 January 2019.
Islamic Finance and EU Law – Part 2
Authors: Mohan N.
Published: December 2023

This article addresses whether or not the special tax regimes for Islamic finance enacted by certain Member States amount to State aid under article 107(1) of the TFEU. Part 1, published in issue 5 of European Taxation (2019), dealt with the basic concepts of Islamic finance, distinguishing it from conventional finance and analysing the need for special tax regimes. Part 2 analyses whether special tax regimes for Islamic finance amount to State aid in the EU context.
Transfer Pricing in a BEPS Era: Rethinking the Arm’s Length Principle – Part I
Authors: Koomen M.
Published: December 2023

In the first of a two-part article, the author considers the impact of the OECD BEPS initiative on the application of the arm’s length principle. A historical and comparative analysis is presented of the implementation of the arm’s length principle, as well as the boundaries of the principle in practice. Guidance from the OECD and the case law of various jurisdictions are also considered.
Gaz de France: Dividends to Companies Not Listed in the Parent-Subsidiary Directive Are Not Exempt
Authors: Boulogne G.F. , Geursen W.W.
Published: December 2023

In Gaz de France the ECJ held that an SAS does not fall within the personal scope of the Parent-Subsidiary Directive, as it is not listed in the Annex thereto. Furthermore, it concludes that the exclusion of an SAS from that scope does not constitute unequal treatment. The authors closely examine, and criticize, the rather restrictive approach that led to those conclusions. Subsequently, an overview is provided of the potential implications of Gaz de France.
Group Taxation within the European Union: Did Papillon and Art. 24(5) of the OECD Model Tax Convention Create a Butterfly Effect?
Authors: Boulogne G.F.
Published: December 2023

In this article, the author examines group taxation within the European Union. In particular, the author analyses whether or not the European Court of Justice decision in Papillon and/or Art. 24(5) of the OECD Model Tax Convention oblige Member States to extend the personal scope of their group taxation rules.
The Taxation of Gratuitous Transfers between Immediate Family Members: An Analysis of the Spanish Perspective
Authors: Rovira Ferrer I.
Published: December 2023

The author examines the legitimacy of subjecting gratuitous generational transfers of wealth between immediate family members to inheritance and gift tax, noting, in particular, the inconsistencies between the national law and the regional regulations of the Autonomous Communities and between the regulations of the different Autonomous Communities themselves.
Council Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation
Authors: Gabert I.
Published: December 2023

On 15 February 2011, two years after the Commission presented a Proposal for a Council Directive on Administrative Cooperation in the Field of Taxation (COM(2009) 29), a new Directive was finally adopted by the ECOFIN Council. The new Directive aims to strengthen tax information exchange within Europe. In this article, the author compares the major changes in the Directive to Council Directive 77/799/EEC and demonstrates their potential influence on information exchange in Europe.
Recognition of Final Losses of Permanent Establishments
Authors: Kahlenberg C.
Published: December 2023

Cross-border loss offsetting, an ever-evolving area of EU tax law that
the ECJ is frequently asked to address, presents a daunting challenge for
professional consultants. The question of whether or not a loss is final is
essential because, if so, the Member State of the head office has to recognize
the loss under EU law. The following summarizes and comments on a recent
decision of the German Federal Tax Court of 2 February 2014 in this
area.
Blockchain in Global Finance and Tax
Authors: Bosch T. van der , Diederichsen D. , Demetrius C.
Published: December 2023

This article describes two use cases where blockchain is a game changer for businesses: in international money transfers and in combating VAT fraud (missing trader fraud).
The European Financial Transaction Tax: Update
Authors: Mettrie L. , Murre D.
Published: December 2023

The authors consider the most recent developments with regard to the European financial transaction tax, specifically following the legal opinion of the Council’s Legal Services and the German elections.
Commissionaire Agency Permanent Establishments
Authors: Santiago B. , Almeida Fernandes J.
Published: December 2023

Part of the Comparative Survey. The French Supreme Administrative
Court recently decided in the
Zimmer
case that
a French subsidiary of a foreign parent company, which operated in France under
French law as a commissionaire, did not constitute a taxable French permanent
establishment in France of the foreign company. The case has been explained in
"
Zimmer
Case: The Issue of the
Deemed Existence of a Permanent Establishment Based on Status as a
Commissionaire" by Mr Pierre-Jean Douvier and Ms Xenia Lordkipanidze
(17 International Transfer Pricing Journal 4, 2010).
Country report about this issue on Portugal.
Book Review: Rita de la Feria, The EU VAT System and the Internal
Market
Authors: Echevarría Zubeldia G.
Published: December 2023

Gorka Echevarría Zubeldia reviews The EU VAT System and the Internal
Market by Rita de la Feria.
Equal Treatment of Paper and Electronic Invoices in the European Union – Finally!
Authors: Brackx W. , Lejeune I.
Published: December 2023

In March 2010, the Ecofin Council reached political agreement on new invoicing rules, particularly aimed at treating electronic invoicing on the same footing with traditional paper invoicing. The new Invoicing Directive finally brings the long awaited framework for e-invoicing, enabling businesses to kick off their e-invoicing projects and achieve the expected return on investment in this field. In this article, the authors analyse the details of the new rules on e-invoicing.
Source, Transfer Pricing and Anti-Avoidance: The Position After Ngai Lik and Datatronic
Authors: VanderWolk J.P.
Published: December 2023

This article discusses the decisions in the recent Hong Kong tax cases of Ngai Lik and Datatronic and the implications of these judgements for Hong Kong law regarding the source of profits, transfer pricing and tax avoidance. The decisions raise a number of issues that will require future clarification.
Harmonization of the EU “Zero Rate for Airlines”
Authors: Walker J.D.
Published: December 2023

In this article, the author highlights the problems for businesses operating in the aviation sector caused by lack of harmonized understanding of the zero rating of supplies of goods and services made to “airlines” within the meaning of article 148(e) of the EU VAT Directive, and recommends a possible solution.
Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden
Authors: Skou Andersen Mikael
Published: December 2023

This article describes how excise taxes on energy products and electricity have been combined with taxes on CO2 emissions and air pollution in the Nordic countries. The methods and principles employed in this region may be of interest to other countries considering how to tax fossil fuels as part of their transition to low-carbon energy systems.
OECD Report on Base Erosion and Profit Shifting: Search for a New
Paradigm or Is the Proposed Tax Order a Distant Galaxy Many Light Years
Away?
Authors: Brittingham M. , Butler M.
Published: December 2023

The authors analyse the OECD report on base erosion and profit
shifting, and consider the factors affecting the increasing focus on this issue
by the OECD and the tax administrations of various countries.
The Interplay between the VAT “Open Market Value Principle” and the Transfer Pricing “Arm’s Length Principle”
Authors: Mammone A. , Santiloni S.
Published: December 2023

In this article, the authors look at the relationship between the “arm’s length principle” used for transfer pricing purposes and the “open market value” applied in determining the VAT tax base. In particular, the authors examine an issue that has not been adequately addressed in the tax literature, namely the relationship between the transfer pricing rules and the VAT provisions in situations in which, for VAT purposes, it is necessary to derogate from the general principle that the agreed consideration should apply.
Recent Changes in Treatment of Export Transactions in the Philippines
Authors: Robles Santos J.
Published: December 2023

Recent changes overhauling the Philippines’ Tax Code and the issuance of administrative regulations resulted in confusion on whether the zero VAT rate still applied to sales between businesses registered for VAT in economic zones and whether the Philippines still adhered to the cross-border principle. Tracing the roots of the Philippine VAT system and economic zones, the author discusses the impact of recently enacted legislative amendments to the treatment of export sales of goods and services and transactions in economic zones as well as the applicability of the cross-border doctrine.