bluuebunny/crossref_metadata_2025 huggingface dataset:
Kriminalisierung der Armen für die Ärmsten?
Authors: Hanke Nico
Published: December 2023

Criminal law also seems to contribute to the fight against child poverty by § 170.1 StGB. The thesis critically examines the criminalization of parents not fulfilling their legal obligation to pay child support. Within the framework of a file evaluation at the public prosecutor's office in Freiburg i. Br., findings on the current application are incorporated into a proportionality analysis based on legal interests. In this way, the need for re-form of § 170.1 StGB in the current welfare state becomes apparent.
Research on the Design of Sports Park Based on the Theory of Urban Double Cultivation
Authors: Li Yanbin
Published: December 2023

Abstract: In general, every sports park in the urban space environment is a collection of cultural essence of a city and a region, which reflects the cultural imprint of the historical era, is the cultural fusion substance of a specific period, and has distinctive characteristics and cultural context that distinguish itself from other regions. Sports parks not only witness the history, but also foresee the future. The rebirth of sports parks is mainly carried out in the two dimensions of protection and innovation. It is necessary to take its essence, eliminate its dross, develop in protection, and innovate in development. Methods: GIS, bibliometrics, knowledge atlas, human factors and efficacy and other tools were introduced into the research of sports park design based on the theory of urban double training to enhance the scientific, persuasive and logical nature of sports park design. Conclusion: The research on the design of sports parks based on the theory of urban double repair is guided by the specific content and requirements of urban double repair, and properly handles the relationship between the past and the present, the present and the future with appropriate scale and scale. It achieves the integrity of the development of each piece of land and each piece of urban area through urban organic renewal, and achieves the organic unity of sports parks and the city as a whole, to realize the improvement of urban planning quality and the sustainability of urban renewal, and finally move towards a new organic order.
Interview with Karma Phuntsho
Authors: Phuntsho Karma
Published: December 2023

Karma Phuntsho discusses the golden age of Bhutanese literature, Bhutan’s history and vibrant oral culture, and the challenges and opportunities of cultural preservation and entrepreneurship in present-day Bhutan. 
 
Watch our accompanying video of Karma Phuntsho.
Explore the Bhutan Cultural Library at the University of Virginia. Enjoy some Tsangmo poems here from UVA's Mandala Library: 1. An Exchange of Antagonizing Tsangmo Poems, from Lhamo and Phurpa Lhamo 2. An Exchange of Befriending Tsangmo Poems, Lhamo and Phurpa Lhamo 3. Affectionate and Antagonizing Tsangmo Poetry, from Ap Nakchung and Friends.
Revision of the genus Sulciclivina Balkenohl, 2022 from Asia (Coleoptera, Carabidae, Clivinini)
Authors: Balkenohl Michael
Published: December 2023

The Oriental genus Sulciclivina is revised based on 770 specimens. Sulciclivina attenuata attenuata (Herbst, 1806), S. bhamoensis (Bates, 1892), S. striata striata (Putzeys, 1846), S. sulcigera (Putzeys, 1866), and S. sagittaria sagittaria (Bates, 1892) are redescribed. In order to maintain stability of the nomenclature, lectotypes have been designated for S. attenuata attenuata, S. bhamoensis, S. striata striata, and S. sagittaria sagittaria. The following twelve new taxa are described: S. attenuata semireticulata subsp. nov., S. striata kottea subsp. nov., S. coxisetosa sp. nov., S. basiangusta sp. nov., S. splendida sp. nov., S. mikirensis sp. nov., S. karelkulti karelkulti sp. nov., S. karelkulti medanensis subsp. nov., S. curvata sp. nov., S. oculiangusta sp. nov., S. andrewesi sp. nov., and S. sagittaria singaporensis subsp. nov. An identification key to the species is provided which includes the characterization of the two new species groups attenuata and sagittaria. All taxa are figured including male and female genitalia, if available. The available faunistic information is provided, and distribution records are displayed on a map.
Algoritmi IA utilizați în securitatea națională
Authors:   Romanian Academy, Sfetcu Nicolae
Published: December 2023

Inteligența artificială este un domeniu tehnologic în creștere rapidă, care captează atenția în domeniul apărării, factorilor de decizie politică și concurenților internaționali deopotrivă. Inteligența artificială joacă din ce în ce mai mult un rol semnificativ în analiza inteligenței, care este procesul de colectare, evaluare și interpretare a informațiilor pentru a produce inteligență acționabilă, și securitatea națională în general.
Utilization of E-Commerce in Sales Transactions of Goods and Services Products in the Autonomous Organization of Nasyiatul Aisyiyah Kudus Regency
Authors: Jauhar Muhamad , Mundriyastutik Yayuk , Nasriyah Nasriyah , Dewi Okta Yosiana , Pusparatri Edita
Published: December 2023

Uncertainty at the time of the COVID-19 pandemic caused businessmen to suffer a decline in revenue. The entrepreneur must have a strategy to survive through the use of information technology. Digital marketing is very useful to support the development of a business or enterprise. When a business has been connected to the Internet automatically, the business will be connected with Internet users throughout the world. So, it will greatly help the business in promoting the product effectively and efficiently. The purpose of this community service is to increase interest in entrepreneurship through the use of e-commerce. Public service activities are carried out in the form of training on e-commerce use in transactions of sale and purchase of goods and services. This activity was carried out in August 2023 at the Director of the Nasyiatul Aisyiyah Branch (PCNA) district of Undaan. Target activities of 19 PCNA cadres. The method of conducting the activity is in the form of interactive lectures, question-and-answer discussions, and demonstrations. Entrepreneurial interest in using e-commerce evaluated using a questionnaire of 22 statement items (validity value 0.354-0.647 and reliability 0.789). Data analysis is interpreted in descriptive form. Public service results have shown that the majority of cadres have a good interest in entrepreneurship using e-commerce. Social media is an opportunity for Micro small and Medium Enterprises to compete in the local market. Each social media platform has its own advantages and uniqueness. The potential of social media bias supports brand, sales improvement, customer service and product development.
Assistance in Making Spin Game Powerpoint Learning Media for Early Childhood Teachers in Bengkulu City
Authors: Sumarsih Sumarsih , Somantri Manap , Kartiwi Asti Putri
Published: December 2023

Knowledge of technology-based learning media and improving the ability of preschool teachers, the ability to make PowerPoint spin game media, as well as the skills to use PowerPoint spin game media in learning. This PPM service aims to improve the competence of ECCE teachers. The method used in this service is to use training methods. The data collection method used in this service is using performance tests and data analysis using percentage techniques. The result obtained in this service is that the service is carried out well. The implementation of this community service can improve the skills of principals and teachers in terms of knowledge and skills in making PowerPoint spin games learning media with good criteria with an average score of 3.2. Meanwhile, if you look at the percentage of success of participants who got very good scores as much as 29%, who got good scores as much as 58.3%, and those who got enough scores as much as 12.5%. So, it was concluded that it can be said that the implementation of training on making power point spin games learning media has been successful.
Utilization of Coffee Skin Waste as Compost Fertilizer in Tapak Gedung Village, Kepahiang
Authors: Maryanti Evi , Rahma Zahra Kamila , Lesmi Jenny Atri , Agus Mita Putri , Yanty Mona Kristi , Habibah Putri Evony
Published: December 2023

Tapak Gedung is a village where most residents work as coffee farmers. This means that this village has a lot of coffee skin waste. This coffee skin waste is just left to lie around without being processed into something useful. Therefore, Thematic KKN students developed compost fertilizer from coffee skin waste in Tapak Gedung village which aims to optimize the natural potential in the form of abundant but unutilized coffee skins. This product has utility value for village communities, especially farmers, the majority of whom live in the village. Using coffee skin waste as a basic material in the composting process is an efficient solution to reduce the amount of coffee skin waste in the village. The decomposition process is accelerated by the addition of EM4 bacteria, helping in the decomposition of manure thereby optimizing the composting process. Compost is made from 80 kg of coffee husk bran, 200 mL of EM4 diluted with 18 L of water, 20 kg of animal waste, and 1 kg of urea. Thematic KKN students conveyed information about composting coffee husk waste to the Tapak Gedung village community through outreach, discussions and PowerPoint slide presentations. As a result, the compost that has been produced is distributed to village communities and applied to crops and agricultural land.
Socialization and Demonstration Utilization of Citraimona Plants (Cymbopogon nardus L. Rendle) as an Anti-Mosquito Spray Product in Taba Air Pauh Village
Authors: Banon Charles , Putranto Agus Martono Hadi , Sari Amalia Upida , Novianti Feni Mia , Zahra Asty Alifah , Yana Risti , Qotimah Wahyu Ningsi
Published: December 2023

Mosquitoes are often considered to disrupt human life. Various efforts are used to reduce the mosquito population, including using anti-mosquito spray. The anti-mosquito spray that is usually used is chemical-based. This is due to the public's lack of knowledge about the use of plants around them, such as citronella, to be used as an anti-mosquito spray. Therefore, activities were carried out aimed at increasing public understanding about the use of anti-mosquito spray, with a focus on plants around them, such as citronella which can be processed into useful ingredients. Through this outreach, we can provide useful information to the public, making them aware that citronella not only functions as a kitchen spice, but also as an ingredient in making an easy-to-make anti-mosquito spray. This research uses descriptive methods because it involves very specific experiments and research. This work program focuses on outreach and training to the community, from teenagers to adults, regarding the use of anti-mosquito spray from citronella. This activity consists of a preparation stage and an implementation stage. Based on the results of community service in Taba Air Pauh village showed high enthusiasm from the community and had a positive impact on increasing knowledge about the dangers of mosquitoes, chemicals, and making mosquito repellent liquid.
Model predictive control of connected vehicles under automated driving at path-free signal-free intersections
Authors: Ahmadi Elham , Castelan Carlson Rodrigo
Published: December 2023

In this paper, we tackle the problem of real-time multi-vehicle interactions at signalfree and path-free intersections, which we call plazas, aiming for an efficient use of the intersection space. We propose a method that combines the path planning and path following tasks of connected vehicles under automated driving in one formulation. The method extends the standard nonlinear model predictive contouring control for application at intersections via the generation of multiple timeindependent reference paths. The goal is to maximize the progress of each vehicle along its reference path and penalize the rate of the control inputs while handling the continuous arrivals of the vehicles. The method is demonstrated using numerical simulation of vehicles at an intersection. The simulation results show that the proposed method achieves optimal and safe trajectories of the vehicles with driving flexibility and the possibility of better utilizing the intersection space.
Meslek Lisesi Öğrencilerinde Sosyal Medya ve Bilgisayar Oyunları ile Şiddet Eğilimi Arasındaki İlişki / The Relationship Between Social Media and Computer Games and Violence Tendency in Vocational High School Students
Authors: TURA Gulsah , İLHAN Rümeysa Berna
Published: December 2023

Bu araştırma sosyal medya ve bilgisayar oyunları kullanımı ile meslek lisesi öğrencilerinin şiddet eğilimleri arasındaki ilişkinin incelenmesi amacıyla gerçekleştirilmiştir. Araştırma kapsamında ayrıca öğrencilerin cinsiyetleri, okudukları bölümleri, sınıf düzeyleri ve aile içi şiddete maruz kalma durumları değişkenlerinin şiddet eğilimleriyle ilişkisi de ele alınmıştır. Araştırmanın örneklemini 2022-2023 eğitim öğretim yılında ………’de bir meslek lisesinde öğrenimine devam eden 9, 10 ve 11. sınıf olmak üzere toplam 181 öğrenci oluşturmaktadır. İlişkisel tarama modelinin kullanıldığı araştırmada veri toplama araçları olarak Haskan ve Yıldırım (2012) tarafından geliştirilen “Şiddet Eğilimi Ölçeği” ile katılımcıların demografik özellikleri, bilgisayar ve sosyal medya kullanımları hakkında bilgi almak amacıyla araştırmacılar tarafından hazırlanan “Kişisel Bilgi Formu” kullanılmıştır. Araştırmada iki bağımsız grup arasındaki fark için Bağımsız Örneklem t Testi, ikiden fazla bağımsız grup karşılaştırılmasında ise Tek Yönlü Varyans Analizi (ANOVA) uygulanmış ve fark bulunduğu durumda fark yaratan grubu bulmak için Bonferroni kullanılmıştır. Analiz sonucunda öğrencilerin aile içinde şiddet varlığı durumlarına, sosyal medyada geçirdikleri sürelere, bilgisayar oyunu oynama durumlarına, bilgisayar oyunlarında geçirdikleri süre ve oynadıkları oyun türlerine göre Şiddet Eğilimi Ölçeği puanları arasında istatistiksel olarak anlamlı bir fark olduğu görülmüştür.
Transcranial Magnetic Stimulation for the Treatment of Chronic Dizziness: A Randomized Controlled Trial in Bandung, Indonesia
Authors: Zahra Amir  , Nabila Saraswati  , Made Swastika  , Zainal Abidin Hasan  , Aisyah Andina Rasyid  , Hasrita Soleiman  , Bernadette Wilson
Published: December 2023

Introduction: Chronic dizziness is a debilitating condition with limited treatment options. Transcranial magnetic stimulation (TMS) has shown promise in treating various neurological conditions. This randomized controlled trial investigated the efficacy and safety of TMS in treating chronic dizziness in Bandung, Indonesia.
Methods: Participants with chronic dizziness (≥ 3 months) were randomly assigned to receive either active TMS or sham TMS for 10 sessions over two weeks. The active TMS group received 1 Hz stimulation over the right dorsolateral prefrontal cortex (DLPFC), while the sham group received placebo stimulation. The primary outcome was the change in Dizziness Handicap Inventory (DHI) score from baseline to four weeks post-intervention. Secondary outcomes included changes in Vertigo Symptom Scale (VSS) scores, Hospital Anxiety and Depression Scale (HADS) scores, and quality of life measures. Safety was assessed through monitoring of adverse events.
Results: A total of 60 participants completed the study (30 in each group). The active TMS group showed a significantly greater improvement in DHI scores compared to the sham group (p < 0.001). Significant improvements were also observed in VSS, HADS, and quality of life measures in the active TMS group. No serious adverse events were reported.
Conclusion: This study provides evidence for the efficacy and safety of TMS in treating chronic dizziness in the Indonesian population. TMS may be a valuable therapeutic option for patients with chronic dizziness who have not responded to conventional therapies.
Assessing the Effectiveness of Telemedicine for Cervical Cancer Screening in Remote Areas of Indonesia
Authors: Kristianti Silvia , Reza Andrianto  , Sonya Syarifah  , Taryudi Suharyana
Published: December 2023

Introduction: Cervical cancer remains a significant public health issue in Indonesia, particularly in remote areas with limited access to healthcare facilities. Telemedicine offers a potential solution to overcome geographical barriers and improve cervical cancer screening rates. This study aimed to assess the effectiveness of a telemedicine-based cervical cancer screening program in remote areas of Indonesia.
Methods: A cross-sectional study was conducted in five remote villages in Indonesia. Women aged 30-49 years were invited to participate in cervical cancer screening using a telemedicine platform. The program involved self-sampling for human papillomavirus (HPV) DNA testing, followed by teleconsultation with healthcare providers for result interpretation and referral for further management if required. The primary outcome was the participation rate in the telemedicine-based screening program. Secondary outcomes included the positivity rate for high-risk HPV, the rate of referral for colposcopy, and participant satisfaction with the program.
Results: A total of 500 women were invited to participate in the study, of whom 380 (76%) completed the screening process. The high-risk HPV positivity rate was 12%, and 46 women (12.1%) were referred for colposcopy. Participant satisfaction with the telemedicine program was high, with 92% of women reporting that they were satisfied with the convenience and accessibility of the service.
Conclusion: Telemedicine-based cervical cancer screening is a feasible and effective strategy for reaching women in remote areas of Indonesia. The program achieved a high participation rate and enabled timely referral for further management. This approach has the potential to improve cervical cancer screening coverage and reduce mortality rates in underserved populations.
Roadside reptile rampage!
Authors: Wedel Matt
Published: December 2023

What makes America great? The Constitution, the Grand Canyon, and the Statue of Liberty would probably make most peoples’ short lists. I’d also nominate chili cheeseburgers, the fact that we occasionally elect lunatics to high office just to keep the rest of the world from relaxing too much, and, of course, roadside dinosaurs. Now, I know that there are dinosaur parks in other countries. Hell, dinosaur parks were invented in other countries.
The elephant in the living room: Amphicoelias brontodiplodocus
Authors: Taylor Mike
Published: December 2023

Well, this is frustrating.  Over on the VRTPALEO mailing list, all the talk at the moment is of the new paper by Henry Galiano and Raimund Albersdörfer (2010), describing their rather comically named new species  Amphicoelias brontodiplodocus  .  And to be fair, the material they’re describing is sensational, and the photographs in the paper are pretty good.
The Impact of the Global Minimum Tax on Tax Competition
Authors: Devereux M. , Vella J.
Published: December 2023

This article examines the impact of the Pillar Two Global Anti-Base Erosion (GloBE) Rules on tax competition. It sets out and explores three main conclusions on the GloBE Rules’ impact on tax competition. First, the GloBE Rules set a floor on tax paid on profit by multinationals equal to 15% of “Excess Profit”. They also set a floor on competition among “source” countries. Second, the GloBE Rules may provide some countries with an incentive to raise revenues through a qualified domestic minimum top up tax rather than a corporation tax. Third, countries can compete below the floor by offering grants and “Qualified Refundable Tax Credits”. The article proposes an alternative design for the top-up tax calculation that may have been preferable. Overall, it concludes that the impact of the GloBE Rules on tax competition may be less straightforward and significant than may have been expected. The rules also create incentives that are not clearly desirable from a policy perspective.
Profit Attribution to Dependent Agent Permanent Establishments in a Post-BEPS Era
Authors: Petruzzi R. , Holzinger R.
Published: December 2023

The overall topic of profit attribution to dependent agent permanent establishments is a highly complex issue. Various aspects are controversially discussed in literature. From a general perspective, article 7 and article 9 of the OECD Model are both fundamentally based on the arm’s length principle, which was initially established in the early 1930s in order to properly account for profit attributions within MNEs. Since its beginnings, the arm’s length principle(s) under article 7 and article 9 of the OECD Model have evolved over time. In this respect, especially the OECD’s work under the Authorised OECD Approach, BEPS Action 7 as well as under BEPS Actions 8-10 have eventually minimized, or even closed the gap between, the principles of profit attribution under article 7 and article 9 of the OECD Model. This article will analyse the topic of profit attribution to dependent agent permanent establishments, thus dealing with the question as to whether or not different results could/should arise when applying article 7 and article 9 of the OECD Model in a post-BEPS era.
Maximizing Value through Arbitral Power within the International Tax Dispute System
Authors: Castagna S.
Published: December 2023

This article provides a theoretical foundation with potential for direct practical implementation on the use of arbitral powers within international tax dispute resolution for the benefit of arbitrators and competent authorities. First, it introduces the notion of inherent and implied powers as a means to show how the characteristics of panels and interpretation can be used for the purposes of achieving faster the “right” solution to a dispute. Second, it shows how value created by disputes should be measured – through returns on investment of the dispute. The work shows that the measure can be used to compare the possible impact on the creation of value of different decisions of competent authorities in terms of drafting the legal framework of the dispute and arbitrators. Third, it gives an example on how arbitral powers can be used, making a case for the use of bifurcation within the context of international tax dispute resolution showing how further analysis of panel power is useful to enhance the system as is, without further reform. The work therefore raises awareness on how the current system can benefit from a broader discretion of arbitrators in managing international tax disputes especially if competent authorities expressly allow it and shows how such benefits can be measured. The article concludes with a practical example on the use of bifurcation to limit costs of a dispute and consequently enhance value.
The Missing Keystone of Income Tax Treaties
Authors: Wheeler J.
Published: December 2023

This article follows a contribution by the same author, published in the previous edition of the World Tax Journal. The conclusion of that article was that seeking to define an attribution rule of sufficient generality for use in treaties is not a fruitful path to take. This article picks up the challenge of ascertaining how this aspect of the route to treaty entitlement should be defined. It identifies a structural flaw in the present OECD Model, which lies at the root of many current problems with the interpretation of treaties and which has sometimes led courts to take a very liberal view of treaty interpretation in order to reach the correct policy result.A new approach to treaty entitlement is proposed, starting from a conceptually sound base and setting out a logical route for establishing whether or not treaty benefits are available. The author tests the new approach by applying it to the fact patterns of various decided cases and to trusts, and demonstrates that the new approach produces appropriate policy results in the situations analysed. A rigorous application of the new approach leads to a radical restructuring of the OECD Model. The article pursues this restructuring exercise and, at the end, includes a draft text of a new model treaty incorporating the basic features of the new approach.
Sovereign Immunity and Source State Taxation of Sovereign Wealth Funds: Is It Time to Re-Evaluate?
Authors: Snoeij R.
Published: December 2023

Cross-border investments of states have rapidly increased over the last few years and are, more often than not, structured through special purpose investment funds or arrangements, known as sovereign wealth funds (SWFs). The total value of assets under the management of SWFs is currently estimated at USD 7.1 trillion (as at March 2016). In relation to states, their subdivisions and their wholly owned entities, the OECD Commentary mentions the customary international law principle of sovereign immunity. According to this principle, a foreign sovereign state can be held immune from the jurisdiction of the courts of another sovereign state in civil proceedings (jurisdictional immunity), and this principle may also apply to state-owned entities. A number of states, including Australia, Canada, the United Kingdom and the United States, apply the sovereign immunity principle to taxation as well. SWFs might also benefit from these tax immunities. The preferential tax treatment over other (private) investors to which a tax immunity regime potentially gives rise has historically been explained (or justified) by reference to the sovereign immunity principle as a principle of customary international law. However, an examination of the tax immunity regimes and the rules on jurisdictional immunity in all four states strongly suggests that the tax exemptions accorded to foreign sovereigns and SWFs are not (or, at least, are no longer) truly motivated by sovereign immunity. As a result, these states, and other states in which a comparable situation exists, would need to re-evaluate their existing tax immunity framework.
Is There an International Minimum Standard on Tax Treaty Shopping after BEPS Action 6? Some Recent Divergent Trends
Authors: Martín Jiménez A.
Published: December 2023

BEPS Action 6 established a “minimum international standard” to fight against tax treaty shopping, in particular by proposing to add article 29(9) of the OECD Model (2017) (the so-called principal purpose test, PPT) to tax treaties. This article explains why the PPT is susceptible to be interpreted differently across the world and, especially, shows that this outcome is very likely to materialize in view of some administrative and judicial decisions in different countries in 2021 in very relevant tax treaty shopping cases. Further tensions are added by the recent proposal for a directive by the European Commission against the use of shell companies since it is not in line with the BEPS Action 6 minimum standard. In essence, it is argued that the BEPS Action 6 minimum standard needs to be complemented with some further actions if the goal is to have a real and homogeneous anti-tax treaty shopping international standard and more legal certainty.
The Meaning of the Principal Purpose Test: One Ring to Bind Them All?
Authors: Elliffe C.
Published: December 2023

Due to the introduction of the Multilateral Convention (MLI), an ever-growing number of the world’s international tax treaties will contain a treaty-based anti-avoidance rule known as the principal purpose test (PPT). These PPT provisions will almost certainly play an extremely important role in preventing international tax avoidance. With the introduction of such broad and powerful anti-avoidance rules comes the risk of individual countries, through their revenue authorities and their courts, developing divergent and state-centric views as to the interpretation of the PPT. This risk is quite considerable, and there are many reasons why a harmonized basis of interpretation may not, in reality, emerge. If courts pursue an individual and diverse approach to the interpretation of the PPT, the same transaction will be viewed as being effective in one jurisdiction and ineffective in another. From a broader perspective, this is undesirable, and it should not occur for policy and interpretative reasons. Why is the case for interpreting the PPT consistently, with a common meaning, so compelling? There is one major reason, and it is an obvious one: the PPT can now be found in thousands of treaties, and it is exactly the same test in all of these. It is clear that an international autonomous meaning is intended to be introduced through the uniform adoption of the PPT. A universal interpretation may be possible if courts and revenue authorities apply a consistent approach to interpretation. The approach, detailed in this article, suggests that international tax treaties should be interpreted in accordance with (i) the ordinary meaning of the text of the PPT; (ii) due consideration of the context and the MLI’s object and purpose; and (iii) consideration of how the MLI, as a successive treaty, relates to the covered tax agreement (CTA) that it amends. This article analyses the PPT rule from a normative position and sets out an appropriate basis for the approach to interpreting the PPT. Using all available sources and reports, including examples of the application of the test, this article provides a comprehensive framework for interpreting the PPT and answers the following questions, amongst others: (i) How is the PPT designed to override other provisions in the CTA (including other general anti-avoidance rules)? (ii) Is the substantive test based on an objective assessment of the arrangement or transaction or on the subjective position/mind of the taxpayer? (iii) Does the proviso place an onus of proof upon the taxpayer?
Enhancing the Group Interest in Transfer Pricing Analysis
Authors: Garcia Anton R.
Published: December 2023

The fact that the arm’s length standard is anchored in the separate-entity principle yields a transfer pricing analysis that almost neglects the integrated economic reality of the group of companies. While tax law builds up this fiction of related companies acting as if they were stand-alone companies, corporate law has been more responsive to the economic reality of the group. Such integrated economic reality in groups of companies requires a specific response of tax law rather than simply ignoring the power dynamics under the separate legal entity principle. The need to reframe the arm’s length standard to match the group dynamics has become urgent under the new profit allocation rules derived from the OECD Unified Approach, which allocates the deemed residual profit while taking into account the group as a whole. In light of the above, this article challenges the current arm’s length standard, which completely sidesteps the power dynamics in the transfer pricing analysis for tax purposes. Reintroducing such power dynamics in the analysis leads to the notion of “group interest” coined in the field of business law. Group interest, premised on horizontal fairness and legal certainty, serves the author to reconsider the statement that related parties are equal to stand-alone companies. Enforcing group interest within the arm’s length standard leads to the introduction of rebuttable presumptions, which are applied to three specific areas of transfer pricing: profit allocation to dependent agent enterprises, the commercial rationality test and group synergies. Group interest does not aim to replace the arm’s length standard, but to readjust it to group power dynamics and, thus, ensure the endurance of the arm’s length standard in the context of the digitalized economy.
International Profit Allocation, Intangibles and Sales-Based Transactional Profit Split
Authors: Schreiber U. , Fell L.M.
Published: December 2023

Information technology has greatly changed the economy and intangible
assets have become dominant value drivers of multinationals’ business.
Firm-specific intangibles challenge the time-honoured arm’s length principle.
The OECD’s Action Plan on Base Erosion and Profit Shifting addresses this
issue, aiming at an allocation of profits associated with the transfer and use
of intangibles that is in accordance with value creation. The OECD proposals
are in line with inter-nation equity, but may have undesired effects on the
investment location decisions of multinationals. The authors take the OECD’s
proposals as a starting point and explore a sales-based transactional split of
profits associated with intangibles to ensure both international investment tax
neutrality and inter-nation equity. Sales-based taxation of intangible-related
profits calls for an appropriate nexus in the sales jurisdiction. The authors
examine possible avenues to expand the current permanent establishment rules to
cover intangible-related business activities.
The Arm’s Length Comparable in Transfer Pricing: A Search for an “Actual” or a “Hypothetical” Transaction?
Authors: Pichhadze Amir
Published: December 2023

When searching for an arm’s length comparable in the transfer pricing analysis, does the analysis require (or allow) searching for a transaction that actually took place in the market, or can/should the internal data of the controlled transaction simply be imputed to form a hypothetical uncontrolled transaction in which the parties are assumed to be operating at arm’s length but otherwise dealing under the same circumstances? This article sheds light on this question, based on lessons distilled from recent Canadian jurisprudence; particularly, the case Canada v. GlaxoSmithKline Inc. The author calls on Canada’s courts to reconsider their approach to this issue, and alerts courts in other jurisdictions to avoid transplanting the Canadian approach because otherwise they would risk repeating the same mistake(s).
Baseball Arbitration Option under the EU Dispute Resolution Directive: How Well Does It Fare against the Objectives?
Authors: Kotha A.P.
Published: December 2023

This article tests the baseball arbitration option that may be adopted by an ad hoc alternative dispute resolution commission (ADRC) against the two overarching goals of the EU Council Directive on Dispute Resolution (2017/1852): establishing an effective and efficient dispute resolution framework and securing a fair trial. The article identifies four specific concerns that undermine the first goal and attempts to provide solutions. To comment on the second goal, it is assessed whether the ADRC is a court or tribunal based on the latest case law. While analysis shows that an ad hoc ADRC is not a tribunal, the author argues that fears regarding lack of independence are not as well founded. Notwithstanding the conclusion, as the goal of a fair trial is an affirmation of the right to good administration that is a general principle of EU law, the article provides suggestions to help achieve this goal.
The Role of the Subjective Element in Tax Abuse and Aggressive Tax Planning
Authors: Piantavigna P.
Published: December 2023

This article aims to examine the role of the subjective element in how certain transactions should be taxed according to the international tax system in cases of tax abuse and aggressive tax planning (ATP). This article also analyses the nature and the different scope of the taxpayer’s subjective intent and: (i) the bona fide commercial reasons; (ii) the result of the transaction in terms of reduction (or elimination) of tax; and (iii) other possible outcomes that the taxpayer desired. In particular, this paper examines the meanings (and the weight accorded thereto) of the different terms of “intention”, “purpose”, “motive”, “object” and “aim”, as currently used by soft law instruments in international taxation (specifically by the OECD in the BEPS Final Reports and by the European Commission). The question is whether these terms are synonymous or if they actually have separate and distinct meanings in identifying the subject element in abusive practices and in ATP schemes. Since the taxpayer’s intention is subjective in nature and is determined by factors that vary according to the individual case, this article attempts to identify the objective elements that both the OECD and EU law consider in finding abusive practices or ATP schemes. In this regard, this article also highlights the importance of evidence to prove the subjective element behind the arrangement or transaction undertaken.
The Convergence and Divergence between China’s Implementation and OECD/G20 BEPS Minimum Standards
Authors: Xu Diheng
Published: December 2023

In the post-BEPS era, China, as a non-OECD member country but a member of the G20, has a positive attitude towards the implementation of the OECD/G20 BEPS Action Plan, especially in the area of treaty abuse and dispute resolution. However, the implementation presents divergence with the OECD/G20 BEPS minimum standard of transfer pricing. China has embedded its own rationale on profit allocation derived from location specific advantages, including location savings and market premiums in the Chinese market, into its newly released rules. This article introduces convergence and divergence between China’s implementation measures and the BEPS minimum standards. It focuses on the analysis of the divergence by analysing China’s rationale of advocating the method on profit allocation, but also points out related problems. This article concludes by suggesting that China maintain its own claims and advocating for the OECD to take into account this divergence in order to achieve its goal of combating tax avoidance via global cooperation.
Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment
Authors: Röder E.
Published: December 2023

Replacing separate accounting and the arm’s length standard by consolidation and formulary apportionment lies at the heart of the Commission’s proposal for a Common Consolidated Corporate Tax Base. This article shows that such a radical change of system is not justified as it would not solve the problems related to the arm’s length standard, but would combine them with additional drawbacks of consolidation and formulary apportionment. The article instead pleads for an enhanced Common Corporate Tax Base without consolidation as an alternative approach for the reduction of tax obstacles to the internal market.
Taxing Capital Income in Emerging Countries: Will FATCA Open the Door?
Authors: Grinberg I.
Published: December 2023

For many emerging and developing economies, it is exceedingly difficult to constrain residents from evading tax liability on income from capital, whether earned domestically or abroad. Meanwhile, an international regime for combatting offshore tax evasion is emerging, and the form of the new regime will be established during a narrow window of opportunity over the next few years. If a uniform, multilateral automatic information exchange system is established, it would improve emerging countries’ ability to tax the offshore accounts of their residents and, perhaps more importantly, their capacity to collect information about and tax domestic-source income from capital. In contrast, a fragmented automatic information exchange regime likely would not benefit countries outside the developed economies. Interestingly, the concerns of emerging and developing economies regarding the contours of the new international regime substantially align with the concerns of multinational financial institutions. As a result, emerging countries may find that multinational financial institutions could be improbable allies in the battle over taxing offshore accounts. However, a governance structure for a uniform automatic information exchange regime that could be useful to emerging countries’ tax administrations will materialize only if the regime evolves along the line of international financial law, with the G-20 playing an agenda-setting role. This article explores the requisite governance structure and concludes by describing steps emerging countries may take in bilateral and multilateral settings to help create that structure.
The Attribution of Income in the Netherlands and the United Kingdom
Authors: Wheeler J.
Published: December 2023

This article undertakes an extensive comparison of the domestic law of the Netherlands and the United Kingdom in respect of the attribution of income to a person for tax purposes. After a general introduction to both countries, the article looks at a series of specific situations in which the attribution of income may be an issue. It goes on to consider the factors that play a role in that determination and the relative weight of those factors.Although the very broad principles in the two countries are similar, this study finds some basic disparities between them and a myriad of differences in the detail. More importantly, the study demonstrates that, even as between these two countries, the attribution issue is too complex to be captured in a general statement of the relevant factors. The final conclusion is that it is not useful to attempt to define a substantive attribution rule for tax treaties.
Scaling Back Tax Preferences on Artificial Intelligence-Driven Automation: Back to Neutral?
Authors: Dimitropoulou C.
Published: December 2023

This article discusses the possibility of the rehabilitation of tax incentives to address the negative effects of artificial intelligence (AI) automation, especially since investments in new technologies resulting in automation are largely subsidized. This idea is premised on the need to restore the neutrality of the tax system, understood in both its equity and efficiency dimensions. The article uses the concept of tax expenditures as the theoretical background for evaluating automation tax incentives and their potential limitation as to whether it might advance the tax system’s normative goals. By examining several automation tax preferences in light of tax neutrality, some risks were identified for both equity and efficiency based on the workers-machines substitution effect. The article concludes that a tax policy reducing tax incentives on AI-driven automation would be proportional to the aim pursued if the scope of the measure is designed by referring to the substitution effect between robots and workers and would not be such as to impede investment in AI that is socially desirable.
International Tax Coordination for a Second-Best World (Part I)
Authors: Schön W.
Published: December 2023

International business taxation has become the object of debate in
recent years. The allocation of taxing rights between residence and source
countries is challenged. Time-honoured rules which address different types of
business profits, like sales and services, royalties and interest, in different
ways, are put to the test. Profit attribution under the arm’s length principle
faces the alternative of formulary apportionment. Moreover, international tax
competition takes its toll: while some countries exert their tax jurisdiction
as far as possible, other countries are no longer willing to tax capital income
at all cost and prefer an attractive tax environment for investors. This
(two-part) article analyses the value of legal and economic principles for
international tax coordination and proposes a “second-best approach”, which
leaves domestic tax systems as they are and tries to do away with
discontinuities under international taxation, thus avoiding arbitrary results
which lead to inequity, inefficiency and tax arbitrage.
Taxing Consumer-Facing Business as a Regulatory Currency
Authors: Dourado A.P.
Published: December 2023

The author contends that taxation should be a regulatory currency for the free collection, mining and sale of personal data and connected activities (knowledge discovery and data mining business (KDDM), also called consumer-facing business (CFB)) that is similar to a royalty on natural resources and independent of the urgently needed international tax system reform.Taxing the enormous profits accruing to CFB as a regulatory currency would be an example of a public utility measure contributing to regulating the stateless power of digital giants by gaining back sovereignty so that liberal states would be able to protect privacy and their democracies. Earmarked taxes raised by market states on CFB are recommended as a means to achieve this purpose.With the aim of demonstrating her thesis, the author critically examines the OECD discussions about the allocation of taxing rights in the digital economy; explains the KDDM business model underlying the use of social networks and other internet sites, its lack of transparency, and the insufficient consent models to guarantee data protection; and considers the meaning of privacy as a fundamental right and a condition to free speech, the public sphere and democracy, and the constraints that KDDM causes them.
A Systematic Introduction to Tax and Technology
Authors: Cipollini C.
Published: December 2023

Despite the growing interest of the international tax community, tax and technology still does not have clear definitional boundaries within the outline of academic disciplines. On these premises, this contribution aims to provide a first systematic approach to this knowledge area starting from a comprehensive review and taxonomy of the literature in the field. In this direction, the conceptual analysis of the scholars’ work reveals the following key aspects characterizing the area of tax and technology: the interconnection with the law and technology theory, the supranational dimension centred on the adoption of soft law instruments, the existence of well-defined legal grounds consisting of the principle of tax equity and the principle of tax efficiency, as well as the use of a specific methodology focusing on functional analysis, interdisciplinary research and the de iure ferenda perspective. Based on these findings, it results that tax and technology, although not founded on its exclusive principles, presents a sufficient degree of autonomy to be considered as an academic subdiscipline under the main umbrella of tax law studies. In the end, the author puts in evidence the opportunities arising from such a systematic approach by considering the potential impact on both research and education.
Non-Residents – Personal Allowances, Deduction of Personal Expenses and Tax Rates
Authors: van Raad K.
Published: December 2023

This contribution deals with the question whether – from the perspective of cross-border neutrality – tax reductions for personal circumstances should be applied only by the country of residence, or whether they should also be granted by the source country, and, if so, how such tax reductions should be allocated between the two countries. It starts from the rule for the deduction of business expenses, which is often also denied by source countries in the absence of a permanent establishment. Tax neutrality would require taxation of only net business income in the source country. The paper refers to Art. 24(3) of the OECD Model, which specifically excludes non-resident taxpayers from personal deductions in the country of source. It also refers to ECJ case law prescribing the mandatory deduction for personal circumstances in the source country, when substantially all of the income is earned in that country. However, deductions for business expenses mostly relate to income that is specifically taxable in the source country. Deductions for personal circumstances are mostly related to overall income, part of which may be taxable in the country of residence. The result would be an unjustified benefit to the taxpayer because of a double deduction for personal circumstances. In order to avoid such double deduction, the paper submits a proposal for “fractional taxation”, doing away with the traditional distinction between residence and source countries. Each country calculates the tax liability on worldwide taxable income, taking into account all personal related deductions, but it applies its tax rules only to the pro-rata fraction of the income that is subject to tax in its own jurisdiction. The principle is illustrated in the conclusion by a concrete example of tax calculation.