bluuebunny/crossref_metadata_2025 huggingface dataset:
PELATIHAN PERENCANAAN PENGEMBANGAN BUDIDAYA IKAN DI KAMPUNG KUMA 1 KECAMATAN TABUKAN TENGAH
Authors: Saselah Jetti , Mose Numisye Iske
Published: February 2022

Pengembangan budidaya ikan air tawar memerlukan strategi yang melibatkan berbagai pihak terkait mulai dari awal perencanaan sampai pada pelaksanaan di lapangan. Kegiatan ini bertujuan memberikan pelatihan tentang penyusunan perencanaan pengembangan budidaya ikan di Kampung Kuma 1. Kegiatan diikuti oleh Pemerintah Kampung Kuma 1, Kapitalaung bersama dengan perangkat kampung, Babinsa, MTK, Ketua PKK, Ketua LPMK, perwakilan dari masyarakat pembudidaya ikan. Kegiatan penyuluhan dan pelatihan dilaksanakan pada bulan September 2020, dengan materi yang diberikan yaitu (1) Potensi budidaya ikan air tawar Kampung Kuma 1, (2) Program pengembangan budidaya ikan air tawar (3) Praktek penyusunan program pengembangan dengan skala prioritas. Hasil kegiatan PKMS dituangkan dalam dokumen usulan rencana pengembangan budidaya ikan. Peserta kegiatan sangat antusias dengan kegiatan yang dilaksanakan karena kegiatan ini dirasa sangat bermanfaat bagi kampung kuma 1 khususnya dalam kegiatan pembangunan, dimana Kampung Kuma 1 yang sementara mempersiapkan perencanaan pembangunan desa untuk tahun 2021.

 

The development of freshwater aquaculture requires a collaborative strategy among fisheries stakeholders, ranging from establishing initial plans to implementation in the field. This community service (PKMS) aimed to provide fisheries extension (fishery advisoy service) and training on fish farming development plan in Kuma 1 Village. It was attended by the vilage’s officials (the local governments, head of the village, Babinsa, MTK, head of PKK, head of LPMK) and representatives of fish farming community from the village. Fishery advisory service and training were carried out in September 2020 with presented materials including (1) Potential of freshwater fish farming in Kuma Village 1, (2) Freshwater fish cultivation development program and (3) Knowledge on how to prioritize fisheries development programs. The results have been written in form of a proposal entitled fish cultivation development plans. The participants were very enthusiastic about this PKMS progam because of its significant contribution to Kuma 1 village, coinciding with the village effort to prepare its 2021 development programs.
PENINGKATAN PEMAHAMAN TENTANG PEMANFAATAN WADAH PLASTIK DI KAMPUNG LAPANGO KECAMATAN MANGANITU SELATAN KABUPATEN KEPULAUAN SANGIHE
Authors: Bajak Chatrina Maria Agustina , Gansalangi Ferdinand , Rambi Christien Anggreini , Kasengke Suniaty
Published: February 2022

Saat ini ada 7 (tujuh) jenis wadah plastik yang beredar di masyarakat. Masing-masing diberi simbol pada setiap kemasannya. Beberapa bahaya yang dapat di timbulkan karena penggunaan plastik bagi kesehatan tubuh antara lain dapat menyebabkan kanker, gangguan sistem saraf, depresi, pembekakan hati, gangguan reproduksi, dan radang paru – paru. Selain menganggu kesehatan tubuh, plastik juga dapat menggangu ekosistem lingkungan, yaitu mengakibatkan banjir, menurunkan kesuburan tanah, menjerat hewan, meracuni makhluk hidup, pencemaraan air, dan polusi udara. Tujuan dilaksanakannya PKMS adalah untuk meningkatkan pemahaman masyarakat tentang pemanfaatan wadah plastik yang benar. Jumlah partisipan yang bersedia menjadi responden dalam pengambilan data saat pengabdian berjumlah 27 orang. Materi penyuluhan yang diberikan berupa pengetahuan tentang jenis-jenis plastik yang aman dan tidak aman untuk dipakai berulang, bagaimana mengurangi penggunaan plastik dalam kehidupan setiap hari, serta bagaimana mendaur ulang sampah plastik sekali pakai. Hasil evaluasi menunjukkan peningkatan pemahaman responden sebelum penyuluhan 96% berada pada kategori cukup. Setelah penyuluhan hasil evaluasi menunjukkan 100% responden berada pada tingkat pemahaman kategori baik.

 

There are 7 (seven) types of plastic containers circulating in society today which their symbols are on each packaging. The dangers posed by plastic to the health of the body are causing cancer, disrupting the nervous system, depression, liver tearing, reproductive disorders, and pneumonia. In addition to disrupting the health of the body, plastic also disrupts environmental ecosystems, resulting in flooding, lowering soil fertility, ensnaring animals, poisoning living things, water pollution, and air pollution.The purpose of the implementation of the program was to improve the public's understanding about the right utilization of plastic containers. The number of respondents who were in the data collection at the time was 27 people. Materials provided by the team were about the types of plastics those were safe and unsafe to use repeatedly and how to reduce the use of plastic and recycle plastic waste. The evaluation results showed that 96% increase in respondents' level of understanding prior to counseling. The evaluation results showed 100% of respondents were at a good category level of understanding.
The development of the American and Swedish tax system - a comparison
Authors: Rodriguez Enrique , Steinnao Sven
Published: February 2022

Today tax reform is a topic in many countries. The Reagan proposals made the industrial countries aware of the different options they have in their tax policy. This article is an important comparison of strategies which may be pursued by lax policy makers.
Non–Conformity of Section 15 German Foreign Tax Code Concerning the Taxation of Foreign Family Trusts with EC Law?
Authors: Lühn Tim
Published: February 2022

This article analyzes the EC law conformity of Section 15 German Foreign Tax Code (‘GFTC’), a special regulation concerning the taxation of foreign family trusts according to German domestic tax law. In particular, it reflects on the current infringement proceeding initiated by the European Commission dating 23 July 2007 and the proposed new amendment of Section 15 GFTC by the German annual tax law for 2009 recently introduced by the German government as a consequence of the infringement proceeding. According to the current German legislation, in case a family trust established its registered office or its management in Germany, the settler as well as the beneficiaries must pay tax on benefits deriving from the family trust. However, for tax anti–avoidance reasons, if the family trust is domiciled abroad, the family trust assets as well as the trust income is attributed to the settler and to the beneficiaries and regarded as derived for domestic tax purposes, irrespective of whether and in what amount benefits are actually derived from the family trust. As a matter of fact, Section 15 GFTC lays down that the income of a foreign family trust is taxed (on a yearly basis) even though no income is distributed to the settler or the beneficiaries but maintained within the family trust. Consequently, this income derived according to Section 15 GFTC has to be declared in the annual income tax return and the non–compliance in doing so should be qualified as tax evasion according to Section 370 German Fiscal Code. The importance of Section 15 GFTC was shown just recently, when the global tax evasion scandal was discovered in February 2008 in Germany. The respective tax evasion discovered was based on the non– disclosure of income derived by family trusts located in Liechtenstein according to Section 15 GFTC.
Conference on Legal Remedies in European Tax Law
Authors: Kolozs Borbála , Aima Kristiina
Published: February 2022

The following article stems from the recent conference entitled ‘Legal Remedies in European Tax Law’ organized by Vienna University of Economics and Business in co–operation with the II University of Naples and the University of Salerno at the Amalfi Coast in Italy on 12–13 June 2008. At the two–day conference distinguished tax academics and practitioners from 14 European countries discussed various issues dealing with ‘Legal Protection of European Rights: the Procedures before National and European Courts’ and ‘Access to Justice’.
Flemish Exemption from Succession Taxes for the Inheritance of Family–Owned Companies: Condition of Employment Replaced by a Condition of Labour Costs
Authors: Van Boxstael Katrien , de Groote Bertel
Published: February 2022

Since 1 November 2007 the condition of employment in the Flemish Region, as determined in Article 60bis, para.5 Flemish Succession Tax Code, is replaced by a condition of labour costs in the European Economic Area. The immediate occasion of this amendment was a judgment of the Court of Justice of the European Communities that concluded to the incompatibility of the condition of employment opposed with the freedom of establishment guaranteed in Article 43 EC Treaty, as far as the employment considered for the fulfilment of this condition is limited to ‘the Flemish region’.
International Tax Planning with Comtax
Authors: Zielke Rainer
Published: February 2022

International tax planning, especially with holding companies, is the most tax effective but also most demanding field of international tax planning, as numerous systems of taxation and their interrelation have to be taken into consideration and computer based systems are necessary. Whereas most of those systems are usually limited to providing basic information on corporate income tax systems, tax rates and the treaty network, the Comtax System provides not only current in-depth information on numerous national systems of taxation, but also quantifies cross border payment transfers, and thus allows both a quick access on relevant detail knowledge and a direct comparison of different scenarios. The theory of international tax planning with holding companies provides corporate objectives, strategies and instruments that are the benchmark of the evaluation of Comtax. The Comtax system is able to cover all aspects of international tax planning with holding companies.
The Spanish Investment Fund in the International Real Estate Market: Special Reference to Hungary
Authors: Alguacil Marí María Pilar
Published: February 2022

In Spain, one can indirectly invest in real estate using a (Spanish) real estate investment fund as an investment vehicle as real estate investment funds are considered a way of collective investment different from the investment funds in equities or financial assets. The Spanish fund would be able,eventually, to own real estate situated in Hungary.
Entrepreneurship and New Theories of Taxation of Equity–Based Incentives
Authors: Nwogugu Michael
Published: February 2022

Entrepreneurship is affected by the taxation of Equity–Based Incentives (EBIs), which are often used for compensation and incentive programs in entrepreneurial and intrapreneurial ventures. Similarly, the taxation of EBIs affects consumer savings, spending, corporate taxes, stock–market volatility, demand for money, and worker productivity. Hence, the nature of the tax system has important implications for capital formation, entrepreneurship,venture capital activities, and the government’s monetary policy and fiscal policy. This article introduces new theories of the optimal taxation of two classes of EBIs (incentive and compensatory EBIs) and also shows why EBIs/Employee Stock Option gains and losses should not be expensed.
How Does the European Court of Justice Treat Precedents in Its Case Law? Cartesio and Damseaux from a Different Perspective: Part I
Authors: Szudoczky Rita
Published: February 2022

This article discusses the Cartesio Oktató és Szolgáltató Bt (hereinafter ‘Cartesio’) case, the latest decision of the European Court of Justice (ECJ) on the issue of transfer of seat of companies within the European Union (EU). The analysis of the case is placed to a more general framework, namely the treatment of previous case law by the ECJ, as the Cartesio case follows a controversial line of cases on the freedom of establishment of companies which it was expected to either clarify and confirm or overrule. Thus, the article’s main focus is on how the ECJ dealt with Cartesio in relation to previous case law. In addition, it also compares the ECJ’s approach with that of the Advocate General and it examines the consequences of the case to the right of establishment of EU companies.
Proper Publication of Legal Texts Relevant for Taxation Tax Aspects of the ECJ Judgment in the Skoma-Lux Case
Authors: Lasinski-Sulecki Krzysztof
Published: February 2022

In May 2004, enlargement of the European Community (EC) took place. EC law should have become applicable in new Member States at the moment of accession. However, numerous acts of the EC law were not published officially in languages of new Member States. Lack of proper publication has led to disputes (particularly in the field of customs law). During one of such disputes, questions were referred to the European Court of Justice (ECJ). In its judgment of 11 December 2007 in the case Skoma-Lux sro v. Celní ředitelství Olomouc (hereinafter ‘Skoma-Lux ’), the ECJ held:

Art. 58 of the Act of Accession precludes the obligations contained in Community legislation which has not been published in the Official Journal (OJ) of the European Union in the language of a new Member State, where that language is an official language of the European Union, from being imposed on individuals in that State, even though those persons could have learned of that legislation by other means.

The author analyzes the relevance of this judgment in tax matters.
Are We in Need of a European Charity? How to Remove Fiscal Barriers to Cross-Border Charitable Giving in Europe
Authors: Hemels Sigrid J.C.
Published: February 2022

Most Member States of the European Union only grant tax incentives for donations to resident charities. This restricts the free movement of capital and freedom of establishment and results in limiting the choice of donors to domestic charities and limits charities to resident donors in their fundraising. In the Centro di Musicologia Walter Stauffer v. Finanzamt München für Körperschaften case and the Hein Persche v. Finanzamt Lüdenscheid case, the European Court of Justice (ECJ) has forbidden this restriction. However, not only did most Member States not adjust their legislation after the Stauffer case, also, the ‘host-state control’ solution of the ECJ may in fact still make it impossible for charities to attract funds from different Member States. This paper first discusses an alternative solution at a decentralized level: home-state control through mutual recognition. However, it seems unlikely that this solution is politically feasible. Therefore, the paper addresses the question whether some form of harmonization would be a solution, using the subsidiarity test derived from fiscal federalism theory as a theoretical framework. The application of this test indicates that some harmonization would be appropriate. The suitable degree of harmonization (a directive or a resolution) depends on political factors, such as the trust Member States have in each other’s supervisory institutions of charities.
(Further) Implementation of the EU Merger Directive in Belgian Domestic Tax Legislation Opens New Opportunities for Tax Neutral Cross-Border Corporate Reorganizations
Authors: Van Gils Nick , Claes Steven
Published: February 2022

The European Merger Directive aims to take away the tax problems that are related to absorption or division of companies established in the Member States and provides for a common system of deferral for taxation of capital gains and tax-free reserves. Although Belgium adopted parts of the Merger Directive in its domestic tax legislation in 1991, some provisions were notably absent. However, new legislation to complete the implementation of the Merger Directive has been published in the Belgian Official Gazette on 12 January 2009, which opens new opportunities for cross-border reorganizations involving a Belgian company. The new legislation covers all the transactions included in the Merger Directive, that is, legal merger, legal division, partial division, transfer of assets (e.g., contribution of a branch of activities or a universality of goods) in a cross-border context as well as an exchange of shares and transfer of the registered office of an SE and an SCE. Additionally, the new legislation also aims to, for example, implement full tax neutrality for purely domestic parent-subsidiary mergers by taking away or amending certain elements that prohibited a complete tax neutral transaction.
The EU JTPF Continues to Discuss Triangular Cases under the Arbitration Convention
Authors: Hann Peter
Published: February 2022

The representatives of EU Member States in the Joint Transfer Pricing Forum ([JTPF] hereinafter ‘Forum’) have raised concerns about the application of the Arbitration Convention in a triangular situation involving transactions with a related company in a non-EU third state. The point of view of taxpayers, as expressed in a paper issued by the business members of the Forum, is that a triangular situation could be approached without any adjustment to the existing arrangements under the Arbitration Convention. A report being drawn up by a sub-group of the Forum aims to define such triangular situations and set out approaches to dealing with them.
An Analysis of the Tax Convention between Luxembourg and the United Arab Emirates
Authors: Miotto Filippo Federico
Published: February 2022

In this article, the author considers the most relevant aspects of the convention entered into between Luxembourg and the United Arab Emirates (UAE) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. In particular, the author examines investment income, anti-avoidance, avoidance of double taxation, and exchange of information provisions. This also includes a comparison between the convention and the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and Capital.
Flat Personal Income Tax Rate in Russia:Virtual Deductions and Real Budgetary Income
Authors: Tyutyuryukov Vladimir
Published: February 2022

The principles of personal income tax (PIT) calculation in Russia were established in 2001 and had not been changed since then. This gradually led to overtaxation of employees’ income. Consequently, Russian citizens retain less money for the purchase of goods and services, and that became even more obvious during the economic crisis. In this article, the author suggests to consider the experience of the developed countries and deduct subsistence level from PIT base, introduce the mechanism of automatic indexation for inflation rate into the Tax Code of Russian Federation, and return to progressive taxation of personal income.
The Paradox of Gross Taxation at Source
Authors: Palma Rui Camacho
Published: February 2022

Taxation at source on a gross basis is not just a form of double taxation but a tax obstacle to cross-border income flows in its own, and with even more detrimental consequences. Unlike double taxation, gross taxation can by itself render profitable transactions loss-making and remains unrelieved domestically.

Paradoxically, and while residence countries unilaterally relieve double taxation but increasingly limit their foreign tax credit by reference to the net income, the international tax framework remains focused on double taxation. Where taxpayers most require protection is where the international tax framework has less to offer, prompting taxpayers to adopt ‘defensive tax planning’ and gross-up clauses as their sole protection against what may be the main tax obstacle to international flows today.
Granting Tax Treaty Benefits to Collective Investment Vehicles: A Review of the OECD Report and the 2010 Amendments to the Model Tax Convention
Authors: Silva Bruno da
Published: February 2022

One of the significant amendments to the 2010 Model Tax Convention is the introduction of new paragraphs to Article 1 of the Commentary regarding the granting of tax treaty benefits to Collective Investment Vehicles (CIVs). Those amendments are the result of the work performed by the Organisation for Economic Co-operation and Development (OECD) in the past years, which gave rise to a report, published in April 2010. This article describes the contents of this report and the corresponding amendments to the Commentary and, where relevant, makes some critical remarks to the solutions provided therein.
Treaty Entitlement of Investment Funds: The German Perspective
Authors: Haase Florian
Published: February 2022

The application of tax treaties to investment funds has rarely been discussed in academic writing, even on an international level. This holds true not only for the treaty entitlement of such vehicles but also for the questions of, for example, whether funds can be subject to withholding taxes, whether they can be regarded as beneficial owners, or which rules should be applied in triangular cases. While there are few papers1 from a comparative law perspective that deal with the subject in general, this article focuses on the treaty entitlement of investment funds from a German perspective. The findings are based on recent developments in German national tax law, as well as on the 2010 update to the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention and the corresponding Commentary.
Non-exhausted Losses and the Merger Directive: What It Fails to Say
Authors: Calleja Borg Jeanette
Published: February 2022

This article will discuss the provisions in the Merger Directive that deal with losses and loss carry-forward and whether these provisions entail sufficient guidelines for companies reorganizing their activities on the European Union (EU). It also addresses the anti-abuse provisions found in Article 15 of the Directive with particular reference to carry-over of losses. The FOGGIA case, which was recently referred to the European Court of Justice (ECJ), will also be discussed in this article.
Practical Implications of Fiscal Aid for Taxpayers from a German Perspective
Authors: Linn Alexander
Published: February 2022

Although the main responsibilities relating to State aid law reside with policymakers, recent decisions on Fiscal aid cases illustrate why it is so important for tax practitioners and taxpayers to be aware of and up to date on State aid law. This article looks at some of the practical implications of the State aid rules for taxpayers (and their tax advisors) and the steps available for taxpayers where policymakers fail to take the State aid rules into account during the legislative process, using the Commission's recent decision on the German financial restructuring exception (Sanierungsklausel) as an illustrative example. In the German Sanierungsklausel case, doubts have been raised if Germany has defended and will defend the provision with all arguments available, as this might have repercussions in domestic court cases where unconstitutionality of the whole change-in-ownership provision is claimed. Only if taxpayers are aware of the notification obligation for new aid and of State aid rules in general, they could take State aid risk into account when relying on tax incentives that might ultimately be considered unlawful State aid. Having a good working knowledge of the concept of Fiscal aid might also enable taxpayers to better submit observations as interested parties after the Commission has issued its opening decision. If the Commission cannot be convinced by these comments and issues a negative decision (in case of unlawful aid: with recovery) and an aid recipient decides to challenge the Commission's decision, it is important to identify the correct track for court proceedings, that is, whether the recipient has capacity to bring an action for annulment according to section 263, paragraph 4 of the Treaty on the Functioning of the European Union (TFEU), or whether the decision can be challenged in domestic court proceedings, including a request for a preliminary ruling.
International Tax Law and the Multinational Capital Structure: Evidence from US MNCs German Direct Investment
Authors: Kollruss Thomas
Published: February 2022

Multinational financial decisions are a central aspect of multinational parent companies (MNCs) managerial strategy. Investments must be financed in some way. However, there are always financing alternatives that can be considered. International competitive strategies of managers involve cross-border complexities. Choices about investment, organizational and internal financial structure involve international considerations. How do tax considerations factor into MNCs management strategies and internal financial decision-making? In this regard, ( US) MNCs often use intra-group cross-border debt financing structures in order to optimize the effective tax rate (ETR) of high-taxed German affiliates. However, the new German thin capitalization (hereinafer 'thin cap') provision (German interest barrier) restricts this financial tax planning approach significantly. Currently, tax-effective income shifting from German subsidiaries to low-taxed intra-group finance companies by internal debt financing is limited to 30% of the taxable earnings before interest, tax, depreciation, and amortization (EBITDA) per fiscal year. Thus, the German thin cap provision has a major impact in terms of the value of the debt tax shield. Therefore, the way US MNCs configurate the entrepreneurial capital structure of German subsidiaries (equity versus debt capitalization) is extremely tax driven and affected by German thin cap rules. This paper shows a new and innovative tax-efficient internal debt financing structure for US MNCs that has been developed to optimize the net after-tax profits of German operative affiliates. This new and flexible internal financial structure allows US MNCs unlimited internal debt financing of German subsidiaries without the harmful effects of the German thin cap provision. However, the scope of the application of the new intra-group debt financing structure is not limited to US MNCs. This investment and financing structure is also of high importance for global investors engaged in direct investments in Germany.
Freedom of Establishment and the Balanced Allocation of Tax Jurisdiction
Authors: Poulsen Martin
Published: February 2022

The article analyses the case law of the Court of Justice of the European Union in relation to the different justification grounds that Member States can rely on in regard to restrictive national tax measures. The main purpose of the article is to reconcile the different justification grounds in order to present a (more) coherent approach to evaluating national anti-abuse legislation. It is submitted that the justification ground of 'balanced allocation of tax jurisdiction' and the arm's-length principle for allocation of income should form an important basis under EU law for the evaluation of national anti-abuse legislation.
Emigration Taxes  Several Questions, Few Answers: From Lasteyrie to National Grid Indus and beyond
Authors: Cejie Katia
Published: February 2022

In this article, several problems caused by emigration taxation are addressed. First, a method to identify and discuss these problems in an international context is presented. Second, several problems in relation to tax treaty law, and EU law are identified and analysed. EU law problems are identified and discussed in relation to exit taxes and postponed collection of tax (referred to as trailing taxes). Finally, comments regarding the problems of simultaneously applying tax treaty law as well as EU law on emigration taxes are made.
Deferment of Exit Taxes after National Grid Indus: Is the Requirement to Provide a Bank Guarantee and the Charge of Interest Proportionate?
Authors: Linn Alexander , Thömmes Otmar
Published: February 2022

The European Court of Justice (ECJ) ruled in the National Grid Indus case that a company migrating to another EU Member State must be given the choice of either making an immediate payment of exit tax or obtaining the deferment of the payment of tax if the company is willing to bear the administrative burden of tracing the assets that have been relocated abroad. However, two statements of the Court relating to a Member's State's ability to charge interest and to require a bank guarantee have caused some confusion. As demonstrated in this article, charging interest on deferred exit taxes is not proportionate and violates the freedom of establishment principle. Member States can require a security only where there is a palpable risk that the deferred tax is non-recoverable.
Commissionaire Structure as an Agency Permanent Establishment (PE): Low Risk for Foreign Principals Constituting a PE in Norway  Dell Products v. Government of Norway, Decision of the Norwegian
Authors: Zielke Rainer
Published: February 2022

The already legendary decision of the Norwegian Supreme Court of 2 December 2011 that overruled the decision of the Court of Appeals for south eastern Norway (Borgarting lagmannsrett) of 2 March 2011 is presented. It results in low risk for foreign principals constituting a PE in Norway and thus allocating profits outside of Norway. The decision is commented as an opportunity for international tax planning by an arrangement, where the sales company is tax resident as principal in a low tax country and in a high tax country, such as Norway, there is no tax payable on the basis of the commissionaire agreement.
The Definition of Permanent Establishment: Current OECD and German Case Law Developments
Authors: Quilitzsch Carsten , Ditz Xaver
Published: February 2022

Article 5 of the OECD MTC settles the definition of the treaty concept of permanent establishments. Although in the past Article 5 has remained untouched, the commentary on the OECD MTC has several times been adjusted on the changing forms of international business, constantly lowering the bar for what constitutes a permanent establishment. Furthermore recent rulings of Germany's Federal Finance Court illustrate, that the court also seems to sympathize with an increasingly broader understanding.

Since the practical application of Article 5 raises a number of questions, the OECD has released a public discussion draft listing proposals for changes to the 2014 update of the commentary on Article 5. The authors give an overview of the proposed changes as well as on recent rulings of the German Federal Finance Court addressing the requirements needed to constitute a permanent establishment.
Services and the Service PE under Treaty Law from an Austrian Perspective
Authors: Wimpissinger Christian , Steiner Stefanie
Published: February 2022

The concept of the ' Service PE' is an increasingly relevant concept of double tax treaties also in countries that use the OECD Model Treaty. A Service PE may not only arise in case it is explicitly provided for in a treaty, but also - along the lines of the painter example of the OECD Model Commentary - merely because services are provided at a particular location (a house that is painted, offices in which consulting services are rendered, or hotel facilities that are cleaned). Instead of such disguised Service PEs, an explicit rule of a treaty provides more planning certainty and avoids disputes among revenue services. This article covers the different approaches of the OECD Model Commentary, the UN Model Convention and certain particular double tax treaties regarding the concept of the Service PE and discusses different views of courts and authorities in relation to this context.
Cloud Computing under Double Tax Treaties: A German Perspective
Authors: Voss Oliver , Heinsen Oliver
Published: February 2022

Cloud Computing is one of the most recent trends in the IT-industry. Based on refined existing technologies a new set of services in the fields of IT-services is rendered to customers. Typically, Cloud Computing is about the provision of software and hardware capabilities to the customer via the Internet. Cloud Service Providers often operate cross-border.

Therefore, from an international tax perspective it is particularly of interest how the right to tax the compensation for 'Software-as-a-Service' (SaaS) is allocated in a cross-border scenario. Further, it is the question whether the compensations will be subject to withholding taxes in the source state. With regard to the provision of hardware capabilities (Infrastructure-as-a-Service - IaaS) there may be an issue around the creation of a permanent establishment (PE) and, given a PE, the profit allocation.

The thoughts on Cloud Computing under double tax treaties from a German tax perspective show that the analysis of the tax consequences of the Cloud Services may be complex in a given case. The tax impacts will in particular depend on the nature of the rights regarding the use and exploitation of the software and the technical set-up of the Cloud Service Provider. More complexity may be added in cases of mixed contracts, where different kinds of services are offered to the customer in the form of a bundle of services.
Tax Residence and the Mobility of Companies in the European Union: The Desirable Harmonization of the Tax Connecting Factors
Authors: Ribes Aurora
Published: February 2022

This article emphasizes the problems caused by the lack of harmonization of the connecting factors in order to determine the fiscal residence of companies. In practice, the current discussion on application of the freedom of establishment for companies has focused on the transfer of their seat within the EU. But no unifying or harmonizing measures has yet been adopted at the European level.

This absence of regulation enables EU Member States to establish their own criteria, which obviously may vary depending on each national legal system. In our view, notwithstanding the existing case law, the intervention of the European legislator is required in order to solve either the tax evasion, or the international double taxation that could arise from a corporate mobility situation. Undoubtedly, tax harmonization of the connecting factors would improve the economic integration in the EU, without significant interference in the fiscal sovereignty of the Member States.
CILFIT Criteria for the Acte Clair/Acte Éclairé Doctrine in Direct Tax Cases of the CJEU
Authors: Vukcevic Ilija
Published: February 2022

In the Da Costa and CILFIT decisions, the Court of Justice of the European Union (CJEU) developed what is known as the acte éclairé and the acte clair doctrine which sets the criteria when the national courts are not obliged to make a preliminary reference to the CJEU about the matter of interpretation of EU law. These criteria were often criticized in the literature, especially their application in the field of direct taxes. This article represents a critical overview of this doctrine and proposes a new criterion for the classification of preliminary questions primarily concerning direct taxation.
Some Remarks on the Notion of Permanent Establishment in the Recent Italian Supreme Court Jurisprudence
Authors: Persiani Alessio
Published: February 2022

Even after the very well-known Philip Morris case, the jurisprudence of the Italian Supreme Court on PE matters is still controversial and not always in line with settled international standards. The present article focuses on two recent Supreme Court's judgments. In Voith Paper the Court draws interesting - and a bit surprising - conclusions on the identification of the entity liable to corporate income tax in cases of Italian resident subsidiaries acting as PEs of non-resident parent companies, affirming that Tax Authorities can well serve the tax assessment regarding the existence of the PE and the ensuing attribution of profits to it on the resident subsidiary. In Boston Scientific International the position of the Court regarding the existence of a PE in commissionaire structures seems coherent both with settled OECD interpretations and recent jurisprudence of other OECD Member countries, attributing relevance to the substantial elements of functions performed and risks borne respectively by the principal and the commissionaire. In this respect, this second judgment is very welcomed.
Norway as an Attractive Holding Location for the European Market
Authors: Zielke Rainer
Published: February 2022

During the present-day EURO crisis, the question of whether we are witnessing an exodus of capital from the EURO zone has been raised in Norway. Norway has always resisted the introduction of the EURO. Today, due to its wealth of natural resources, it has become one of the richest and most stable countries in the world. In this article, Norway is presented as an attractive holding location for the European market, and the possibilities of international tax planning are described both within and outside the petroleum tax system.
Towards a New Form of International Taxation: The View from Latin America and the Carribean
Authors: Velayos Fernando , Barreix Alberto
Published: February 2022

Due to the financial crisis, we have witnessed decisive changes in international taxation which have called into question the previous status quo. This is particularly relevant for Latin America and the Caribbean in three topics: the practical application of worldwide taxation policy; transfer pricing for commodities and international tax transparency. The article explores the developments on these topics witnessed by Latin American and Caribbean countries and consequences therefrom.
First Swedish Case on Beneficial Owner
Authors: Kleist David
Published: February 2022

In May 2012, the Swedish Supreme Administrative Court delivered its first judgment concerning the tax treaty term 'beneficial owner'. Although the ruling deals with the interpretation of a corresponding expression in Swedish domestic law and not the tax treaty term as such, there are reasons to believe that the ruling will have consequences for the interpretation of the tax treaty term in future cases. Thus, some tentative conclusions regarding the meaning of the term beneficial owner in Swedish tax law are drawn on the basis of the ruling. The ruling may also be important for the interpretation of other similar terms applied in Swedish domestic law on taxation of outbound dividends and royalty.
Tax Treaty Overrides: A Comparative Study of the Monist and the Dualist Approaches
Authors: Sachdeva Sachin
Published: February 2022

This article involves a survey of the treaty practice in ten jurisdictions, namely, Canada, China, France, Germany, India, Japan, The Netherlands, Spain, the United Kingdom and the United States (alphabetically) to find out which theory (monism or dualism) has been adopted by each of these states to give effect to (tax) treaties in their legal systems and to find out further what is the effect, if any, of the choice of a theory adopted by a state on the status enjoyed by (tax) treaties in that state's legal system and consequently on the phenomenon of (tax) treaty override. With a view to appreciate the similarities and dissimilarities in the attitude and practice of these jurisdictions, the author studies both, the general treaty practice and the tax treaty practice for each of these ten jurisdictions, and categorizes, on the basis of information gathered, different aspects of treaty-making such as the power to make (tax) treaties, need for pre-ratification parliamentary approval, mode of receiving (tax) treaties into a state's legal system, status of (tax) treaties as compared to the Constitution and domestic (tax) statutes. It is observed that while some jurisdictions follow the theory of monism so that their tax treaties take direct effect internally without anything more, others are dualists and their tax treaties, although binding internationally, do not take effect internally until transformed by legislative action. Substantial space has been devoted to preparing an inventory of the instances of tax treaty overrides in each of the ten jurisdictions and the judicial response thereto with a view to find out the attitude of the domestic courts of these jurisdictions to situations of potential treaty overrides. The exercise undertaken by the author reveals that in some of the jurisdictions, the judicial approach is to uphold the precedence of tax treaties over domestic tax statutes, while in others, the judicial trend is to give effect to the most recent expression of the sovereign will on the basis of the later-in-time rule. In the end, the author undertakes a comparative analysis to report any perceivable difference in the approach of the monist countries from that of the dualist countries to the phenomenon of treaty override.
On the European Way to a Financial Transaction Tax under Enhanced Cooperation: Multi-speed Europe or Shortcut?
Authors: González-Barreda Pablo A. Hernández
Published: February 2022

After the G-20 and European Union (EU) Financial Transaction Tax (FTT) proposals came to a dead end, some European countries proposed enactment of the tax through enhanced cooperation. The initial substantive proposal raises numerous questions on its configuration aimed at a non-fiscal objective while actually giving preference to the revenue-raising objective among the others. Moreover, further analysis of the impact on the Internal Market because of the proposed enactment under enhanced cooperation is needed. This article aims to provide such an analysis by focusing on the proposed FTT's main characteristics and its compatibility with EU law. The issues discussed show once again the inconsistencies between the EU Member States' retained sovereignty on tax matters and the high development of the Internal Market and the EU freedoms, which often result in conflicts.
Italy: An Outlook on the Supreme Courts Transfer Pricing Decisions
Authors: Valente Piergiorgio
Published: February 2022

Transfer pricing litigation in Italy is becoming increasingly common. Notwithstanding the increasing interest in the above area, Italy has yet to establish a consolidated approach, particularly concerning issues such as the burden of proof, the qualification of transfer pricing rules, documentation requirements and proper transfer pricing methods.
The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part I
Authors: Popovic Dejan , Kostic Svetislav V.
Published: February 2022

By virtue of the stabilization and association process, aspiring Southeast European nations will begin the alignment of their legislation to EU standards much before they are granted the status of an official candidate and commence accession negotiations. Therefore, in the first part of this article, the authors assess the impact of the Stabilization and Association Agreements (and the Interim Trade Agreements as their prelude) on direct taxation, regardless of accession negotiations, as well as the scope of the changes carried out in direct tax legislation and their potential as the starting points once the accession process commences. In other words, the first part of this article is dedicated to answering the question which parts of the acquis would have to be implemented by a Southeast European nation which is a candidate or a potential candidate for EU membership regardless of the success of the accession process.

The conclusion which is drawn is that the pre-accession negotiations phase of the EU integration processes of Southeast European countries has a limited effect on their direct tax legislation, while the vast majority of the acquis will have to be subject to adoption within the accession negotiations phase of EU integration to which the second part of this article is dedicated to.
Article 15 of the OECD Model: The 183-Day Rule and the Meaning of Not a Resident in Cases of Hybrid Partnerships
Authors: Dziurdz Kasper
Published: February 2022

Article 15(2) of the Organisation of Economic Co-operation & Development (OECD) Model is important in taxing employment income from a shortterm assignment of employees and the hiring-out of labour. This article examines whether, for purposes of the 183-day rule, the employer needs to be a resident of a state and how conflicts regarding the employer status of hybrid partnerships can be solved.
Reflections on the Service PE concept in the Double Taxation Treaty between Austria and the Czech Republic
Authors: Steindl Marlies , Nerudová Danuše
Published: February 2022

The article explores the recent developments of the Service Permanent Establishment (PE) interpretation practice in Austria and in the Czech Republic. It highlights not only the differences in the interpretation of service PE in Article 5 of the DTT concluded between Austria and the Czech Republic, but also the differences in the position of Service PE in both domestic legislations.
The Territorial Link as a Condition to Create a Permanent Establishment
Authors: Schaffner Jean
Published: February 2022

It is generally accepted that a physical permanent establishment is characterized by three components: (i) it has to be permanent (not temporary); (ii) it has to be fixed (geographic or territorial link to the ground); and (iii) it has to be at the disposal of the business undertaking which uses it to carry out its activities.

The purpose of this study is to analyse whether these three criteria are equally important for the qualification of a permanent establishment and whether, in the context of economic evolution over the last few years, of case law in the various countries that has analysed double tax treaties and of technological improvements, these criteria, in particular the territorial link, are still appropriate.
Indo-Mauritius DTAA: The Way Forward
Authors: Natarajan Varun , Kumar Aayush
Published: February 2022

The Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion between India and Mauritius, which is a three decade old treaty for avoidance of double taxation, has been in the eye of the storm, and efforts are underway to renegotiate the treaty. While the treaty has facilitated in promoting foreign investment into India, it is riddled with a number of issues such as round tripping, information sharing and transfer pricing. The authors examine each of these issues in depth, and explore possible solutions to these problems. Also, the views taken by Courts in India in interpreting the provisions of the treaty is discussed. The authors conclude that though the renegotiation may help plug the existing loopholes, the possibility of reaching a consensus by the two countries on various issues does not seem easy.
2013 Income Tax Reform in Norway
Authors: Zielke Rainer
Published: February 2022

On 30 April 2014, the individual income tax declaration for 2013 is due in Norway. The present article is the only English language publication worldwide that enables the reader to calculate the income tax and tax on net worth of individuals for 2013 on the basis of the individual income tax reform 2013 in Norway, including rules impinging on cross-border relations. This is of particular importance today, as Norway - due to its rich natural resources - has become an important country both economically and in terms of immigration. Today the country has international connections based on economic relations and immigration. The present article provides a praxis-oriented overview on the 2013 tax changes in Norway with special respect to the taxation of individuals, the taxation of corporations, the real estate tax and other. After that the resulting effects of the tax changes on the tax burden of individuals in 2013 are outlined and calculated.
Norway: 2013 Tax Developments
Authors: Zielke Rainer
Published: February 2022

The present article provides a praxis-oriented overview for international readers on the 2013 tax developments in Norway with special respect to new tax reform plans, new Supreme Court judgments and European Free Trade Association (EFTA) Surveillance Authority new.