bluuebunny/crossref_metadata_2025 huggingface dataset:
Debate on the US Tax Reform and the EU ATAD: The Proposal for a Global Minimum Tax: Comeback of Residence Taxation in the Digital Era?: Comment on Can GILTI + BEAT = GLOBE?
Authors: Blum Daniel W.
Published: February 2022

While the political and academic debate on how to address the tax challenges raised by the digitalized economy has been revolving predominantly around extending the right to tax of the source/market state, the most recent proposal - a global minimum tax - chooses a very different path. The idea of a global minimum tax system is to ensure a certain minimum level of taxation through strengthened CFC- and anti-base erosion rules; the underlying policy agenda being that zero or overall low taxation should not only be mitigated by granting more taxing rights to source/market states but by strengthening the residual taxing right of resident states. So far, technical details on how such a system should look like are still missing. Behind this background, the question has been raised in literature whether the US GILTI- and BEAT-rules, introduced in the course of the 2017 US tax reform, could serve as a blueprint for global reform. Taking both GILTI and BEAT as a starting point, this paper tries to develop a tentative tax policy decision tree highlighting crucial conceptual, technical and political issues legislators will have to find solutions for, when implementing such a global minimum tax regime. In doing so, the paper claims that a specific (BEAT-like) outbound regime supplementing the regime’s inbound prong (i.e. GILTI-like rules) might be obsolete insofar as both overlap. An unaligned and parallel application of both, inbound and outbound elements, inherently leads to double taxation. From a policy perspective the implementation of a global minimum tax system along the lines of GILTI and BEAT would have two noteworthy side effects: not only would it mean a significant shift to the credit method and hence capital export neutrality, but would - as the name 'minimum tax system' indicates - also potentially mean the end of preferential regime for income from intangibles, e.g. patent boxes; a somewhat ironic effect considering that the third major change to the US international tax rules put into place in 2017, the Foreign Derived Intangible Income (FDII) rules introduced exactly such a preferential system. Moreover, the inherently unilateral nature of the rules such a global minimum tax system would be based upon (i.e. CFC- and anti-base erosion rules) would arguably decrease the relevance of tax treaties and lead to the problem that the existing treaty based mechanism for dispute resolution might become ineffective. Last but not least, implementing a minimum tax regime would require diligent manoeuvering around significant EU law concerns.
The Development of Corporate Tax Systems in the European Union from 1998 to 2017: Qualitative and Quantitative Analysis
Authors: Stutzenberger Kathrin , Bräutigam Rainer
Published: February 2022

The process of economic integration and associated legislative acts, competitive pressures as well as the consequences of the financial and sovereign debt crisis have considerably shaped Member States’ tax systems during the last two decades. Our article combines a qualitative and quantitative analysis of the development of European tax systems based on a unique and comprehensive dataset for the EU-25 Member States between 1998 and 2017. Especially among the EU-15 Member States, we still find evidence for the often-cited trend of tax rate cut cum tax base broadening. In this context, we identify interest deduction limitation rules and limitations to loss offset as main drivers of tax base broadening. These mechanisms possibly reinforce the risk of economic substance taxation in crisis or loss situations. Furthermore, Member States increasingly rely on the enhanced taxation of dividends at shareholder level to prevent potential revenue losses from lower corporate income tax rates.
Taxpayer Rights and Taxpayer Participation in Procedures Under the Dispute Resolution Directive
Authors: Perrou Katerina
Published: February 2022

The article examines the compatibility of the provisions of the Dispute Resolution Directive with the fair trial guarantees provided by the EU Charter of Fundamental Rights and the impact that the recent case law of the CJEU on the extent of its own competence may have on the design of the dispute resolution mechanism that the Directive provides for.
One Answer to Why and How to Tax the Digitalized Economy
Authors: Schön Wolfgang
Published: February 2022

The question of why and how to tax the digitalized economy has been at the top of the international tax policy debate since the inception of the BEPS Action Plan in 2013. Over the years, a number of approaches have been discussed including far-reaching proposals to fully or partially reallocate taxing rights to market countries. In recent months, three options have emerged at the level of the Inclusive Framework/OECD: international taxation on the basis of ‘significant market presence’, taxation according to the value of ‘user contributions’, and profit allocation to ‘marketing intangibles’. This article attempts to assess the merits of these proposals against a number of benchmarks: revenue, fairness, and efficiency. Finally, this analysis leads to a different approach: taxation on the basis of ‘digital investment’ and takes the nature of the corporate income tax as a tax on return on country-specific investment seriously while addressing the legitimate concerns and aims of the current debate.
Allocation of Taxing Rights in the Digitalized Economy: Assessment of Potential Policy Solutions and Recommendation for a Simplified Residual Profit Split Method
Authors: Chand Vikram
Published: February 2022

In 2019, the OECD released a public consultation document and its work program that address the tax challenges raised by the digitalization of the economy. These documents essentially discuss proposals that either address the allocation of taxing rights (Pillar I) or unresolved Base Erosion of Profit Shifting issues (Pillar II). Regarding Pillar I, three solutions were proposed: user participation, significant economic presence, as well as the marketing intangibles approach. The purpose of this contribution is to assess the Pillar I proposals considering their policy rationale and the broadly agreed tax policy principles by tax administrations. In light of the assessment, the author takes the view that the marketing intangible proposal, which seems to apply to consumer (or user) facing businesses, could be the most appropriate solution to address the issue of the allocation of taxing rights. However, that proposal incites several issues concerning its profit allocation mechanism. Thus, in order to achieve tax certainty, the contribution offers a potential solution for implementing the consumer (or user) facing proposal, that is, to resort to a simplified residual profit split method that is based on operating profit margins of a MNE Group . The article provides a high-level overview of the design of the mechanism and briefly addresses issues related to scope and nexus as well as rules that deal with elimination of double taxation.
The Hybrid Financial Instruments: The Effects of the OECD BEPS Action 2 Report and the ATAD
Authors: Peeters Bart , Vanneste Lars
Published: February 2022

This contribution critically assesses the complex hybrid mismatch rule concerning financial instruments as developed under the OECD BEPS action 2-proposal and subsequently implemented in the Anti-Tax Avoidance Directive (ATAD). Both approaches are compared, starting with a profound analysis of the OECD initiative. Given their obligation to implement the European initiative in domestic tax law by 1 January 2020, domestic legislators now have to deal with the exact meaning of the Directive. However, the ambiguous text incites uncertainties and will definitely raise incoherencies between the several EU-Member States.

Both international initiatives clearly rather aim to counter tax avoidance, instead of creating coherencies: only double non-taxation is envisaged and the taxpayer is confronted with a rather technical, hierarchical set of rules increasing his tax burden, because of an objective incoherent outcome. The solution is hardly inspired by the fundamental idea of BEPS to tax income where it has been generated. Given this rather mechanical approach the question is finally raised whether restrictions on the freedom of establishment and the free movement of capital can be justified. However, as this article focuses on the task for domestic legislators, this ultimate question has not been substantially investigated.

hybrid mismatches, BEPS, ATAD, financial instruments
May Be Taxed for Whatever Reason - Conflicts of Qualification: The Discussion Is Finished
Authors: Resch Richard Xenophon
Published: February 2022

This Article counters the view that the OECD approach to qualification conflicts does not resolve all cases. The letter view, which was initially submitted by Klaus Vogel and has not been refuted until today, is based on the assumption of a fundamental difference between distributive rules reading ‘shall be taxable only’ and those reading ‘may be taxed’. When the interpretative principles enshrined in the Vienna Convention on the Law of Treaties (VCLT) are applied to that therminology it transpires that the difference is not fundamental but merely a matter of degree. This is confirmed by the French text of the Model. Thus, the principles enshrined in Article 23(1) apply to all distributive rules, which is confirmed by the OECD Commentary on Article 23. In consequence, the OECD approach covers all of the qualification conflicts that are attributable to States applying different distributive rules because of differences in their domestic laws, without exception.

OECD Model, tax treaties, interpretation, conflicts of qualification, Article 3(2), Article 23, may be taxed, shall be taxable only
What Is International Double Taxation?
Authors: Ismer Roland , Ruß Julia
Published: February 2022

With the recent entry into force of the European Dispute Resolution Directive, the term international double taxation has gained legal relevance. This calls for revisiting the definition of international double taxation. This contribution presents the main approaches in the scholarly literature and demonstrates that the widely accepted definition of international double taxation is imprecise. Considering the function of tax treaties, it should instead be understood as a specific disadvantage to cross-border situations resulting from taxation by two or more states. Thus, neither discrimination by solely one state nor virtual double taxation constitute international double taxation in this context. The opposite is valid for intertemporal double taxation when new treaty rules must be created. The European Dispute Resolution Directive accords with the discrimination approach advocated here and substantiates the requirement of discrimination through three different variants.

International double taxation, dispute resolution directive, juridical double taxation, economic double taxation, virtual double taxation, intertemporal double taxation, credit method, exemption method, single taxation, double non-taxation.
Tax Law and the Transfer of Losses: A European Overview and Categorization
Authors: Spengel Christoph , Bührle Anna Theresa
Published: February 2022

Most of the European Member States employ anti-loss trafficking rules. They aim to prevent the acquisition of mere corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable companies. However, other corporations can unintentionally be affected by the antiabuse regulations if there is a change in ownership or activity. The transfer restrictions have been argued to impair start-up financing, as investors are faced with the risk of losing accumulated loss carryforwards in the corporation upon the entering of new or the capital increase of existing investors.

WTO, preferential trade agreements, subsidies, state aid, tax competition.

This study provides an overview over the design and development of loss transfer restrictions in the EU28 over a time period of nineteen years (2000–2018). Different aspects of the regulations are analysed against the background of their impact on start-ups. Finally, the rules are categorized with respect to their strictness. Over time, more countries introduced restrictions. Simultaneously, the regulations became more lenient, offering start-ups more opportunities to maintain their loss carryforwards and, therefore, decreasing the risk for investors.

WTO, preferential trade agreements, subsidies, state aid, tax competition.
Place of Effective Management in the Digital Economy
Authors: Lipniewicz Rafal
Published: February 2022

Tax residence is one of the essential elements of an international tax regime that is based on a network of tax treaties. In the traditional economy, the identification of the place of tax residence of companies usually does not create interpretative problems. However, the dynamic development of the digital economy raises questions as to whether the concept of the place of effective management (POEM) is also an appropriate instrument for companies. It is used as a tie-breaker rule and national residence test based on the axiom of one location of the place where major decisions are made that affect the functioning of the enterprise as a whole. However, due to the growing importance of data collection, processing, and monetization processes – with the intensive use of advanced algorithms and artificial intelligence – it changes hierarchical, linear management models and implements an approach based on decentralization and dispersion of decision-making processes. The considerations contained in this article also pertain to the issue of the desirability of developing a tax connector other than the POEM from the perspective of examining the nature of the economic relationships of ‘digital companies’ with the state for the purposes of tax law.
COVID-19 and Fiscal Policies: The Paycheck Protection Programme: A Tax Expenditure in Reverse?
Authors: Thuronyi Victor
Published: February 2022

The Paycheck Protection Programme (PPP) enacted by the US Congress in March 2020 furnishes an example of a spending programme that could have been structured as a tax provision. If it had been enacted as a tax provision, the PPP would almost certainly have been drafted more tightly, in a way that could support a precise revenue estimate. The Internal Revenue Service might have administered the PPP more effectively and at a lower administrative cost than was involved in using private banks. The lack of public hearings before enactment contributed to poor design of the PPP.

Tax expenditures, technical corrections, legislation, public hearings, administrative costs.
International Tax Soft Law Instruments: The Futility of the Static v. Dynamic Interpretation Debate
Authors: Navarro Aitor
Published: February 2022

The purpose of this contribution is to examine whether certain non-binding interpretation instruments, such as the OECD Commentaries, should have a privileged value over other equally non-binding texts in the context of the interpretation process of double tax conventions (DTCs). It will be shown that the OECD Commentaries should only be favoured over other interpretation materials exclusively on the grounds of the quality of its arguments as the opposite would entail to grant de facto a binding nature to this text, being that this outcome is unacceptable from the perspective of the very nature of this document and from a well-built interpretation theory applied to DTCs. This conclusion has far reaching implications yet, specifically in the context of the so-called static versus ambulatory discussion on the use of the OECD Commentaries, the approach adopted in this contribution entails that the predetermination that derives from the use of the most recent version of the Commentaries or the version that was available at the moment a DTC was being negotiated should be dismissed. Instead, the version of the Commentaries that should prevail is the one containing the most adequate interpretative outcome in accordance with the possible meanings of the terminology of the rule being interpreted, its context, and its purpose. Otherwise, the said predetermination only leads to a shortcut in the reasoning process that the interpreter must conduct, potentially leading to undesired arbitrariness.

Double Tax Conventions, legal interpretation, soft law, OECD Commentaries.
The Arm’s Length Principle Evolves Towards a ‘Value Creation Functional (i.e. DEMPE) Formula Standard’: A Barrier or a Gateway to Locational Business Planning?
Authors: Solange Screpante Mirna
Published: February 2022

Value creation vis-à-vis the DEMPE rationale and methodology converted a conceptual notion associated with contributions to value creation but lacking prescription into a new standard to allocate profits to achieve reunification for tax purposes in a manner consistent with the directions of the arm’s length principle (ALP). Within this context, this article questions whether value creation could or should be based on a functional (i.e. DEMPE)-formula-based standard to allocate profits, and whether such an approach would target or abet tax avoidance framed by apparently genuine structures –‘accurately delineated’ (i.e. alignment of the allocation of profits with value-generating activities) that, in terms of how income is earned, might not be commercially rational. That said tax avoidance one that goes beyond the customary understanding and limitations of abuse under domestic law norms which paradoxically could make tax planning considered "abusive" easier to sustain within the BEPS precepts. Thus, the functional (i.e. DEMPE)-formula-based standard coupled with the commercial rationality test needs to be interpreted in a way that determines whether the performance of those functions by each party in a specific jurisdiction is rational from a commercial/business purpose perspective based on certain business parameters to provide taxpayers with a higher level of certainty, and in turn to devise suitable objective standards concerning the meaning of rationality in business operations for which typically there are open variuos legally sustainable ways to achieve the same economic outcomes.

Value creation, intangibles, Actions 8–10, transfer pricing, source, commercial rationality, substance, anti-avoidance, arm´s length principle, fractional.
Country Note: The Newly Revised Israel–Japan Double Taxation Convention: The MLI’S Impacts And Implications
Authors: Sherman Yehoshua , Weiss Zeev , Saito Reika
Published: February 2022

The Israel–Japan DTC has now been amended in accordance with the mandates set forth by the OECD’s ‘Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting’ (MLI) as a consequence of the fact that both Israel and Japan are signatories to that agreement.

The revisions to this tax treaty have found expression in a number of contexts, each being potentially outcome determinative as to the profitability – and even the viability – of a commercial enterprise or transaction conducted between the two Contracting States.

Albeit the MLI revisions adopted in this treaty are common to many of the revised DTCs, the potential impact for Japanese and Israeli investors are particularly sensitive in light of the revisions introduced vis-à-vis the provisions of the previous treaty and upon which large scale business planning was carried out. Among the revisions with which the business community will have to contend are, inter alia, the mechanism for resolving dual corporate residence (previously the treaty had a place of incorporation test), the expanded scope of the permanent establishment threshold test and the introduction of the Principal Purposes Test (PPT) into a treaty which previously contained no broad anti-avoidance provision.

Israel, Japan, new MLI treaty, revised DTC, Israel MLI, Japan MLI, revised treaty.
Country Note: Transfer Pricing and Profit Shifting Practices in a Free Trade Zone: A Case in Batam, Indonesia, Based on a Tax Court Decision
Authors: Tambunan Maria R.U.D. , Sinaga Womsiter
Published: February 2022

This study discusses how the offered tax incentives through the establishment of the Batam Free Trade Zone have been overexploited by Multinational Enterprises (MNE)s’ manufacturers to minimize their tax obligation. The close geographic location to Singapore, the hub of the world’s logistic shipping lane, provides easier access to these practices. The common profit shifting schemes found in the region are transfer pricing and rerouting transactions.

Concerning the transfer pricing practices based on the tax court decisions, it was determined that business entities have reported unreasonable business turnover with years of consecutive loss despite an increasing number of assets. The rerouting of transactions has specifically been performed by shipping businesses in order to optimize the benefit of not paying types of consumption taxes. They were able to exploit this benefit because the Indonesian Government granted VAT and import duty exemptions to sea transportation businesses for the supply of ships and ship’s spare parts. These businesses established shipyards in Batam, and the products were subsequently sold to affiliations in another country. Then, the user entity that is a member of the sea transportation business in Indonesia imported the same products from the country where a member of affiliation is located. To address these challenges, the Indonesian Government has made a measure to minimize tax leakages through persuasive enforcement and a systematic investigation that requires continuous monitoring.

Transfer pricing, profit shifting, free trade zone, tax avoidance
Case Law Note: Italian Supreme Court and the Parent-Subsidiary Directive: A Dark Tunnel with a Light at the End?
Authors: Persiani Alessio
Published: February 2022

The article deals with the recent case law of the Italian Supreme Court in respect of the application of the Parent-Subsidiary Directive. In the timeframe between 2017 and 2019 the Supreme Court issued four judgments which denied the application of the dividend withholding tax exemption regime based on a restrictive and highly disputable interpretation of the ‘subject to tax’ requirement laid down under Article 2(a) (iii) of the Parent-Subsidiary Directive. The article analyses this interpretative approach and highlights the reasons of its non compliance with the principles underlying the Parent-Subsidiary Directive. Then the article analyses a further and more recent judgment of the Italian Supreme Court in which the Court seems to change its approach, clarifying that the dividend withholding tax exemption regime applies even in cases in which the parent company is merely liable to tax in its State of residence, being not required that the dividends received by the parent company are subject to tax in that State. In the conclusions the author expresses his view on possible amendments to the Parent-Subsidiary Directive which could contribute to a more straightforward application of the regimes provided by the Directive in the different EU Member States.

Parent-Subsidiary Directive, dividend, withholding tax, subject to tax requirement, liable to tax, Italian Supreme Court, case law, juridical double taxation, economic double taxation.
Accelerated Payment Notices and Follower Notices in the UK: An Affront to Justice?
Authors: Jacobsen Henning Magnus
Published: February 2022

In 2013, Her Majesty’s Customs and Revenue (the HMRC) gained significant powers in tackling the issue of tax avoidance in the form of follower notices (FN) and accelerated payment notices (APN). This has had a significant impact on the taxpaying community. For instance, in the tax year 2016/2017 alone, the HMRC accumulated GBP 520m in additional revenue through these powers. Many practitioners and judges have voiced their criticism against the powers but have yet to provide a comprehensive account of the inadequacies of these notices. Their very nature is punitive, and they are overly broad for their intended target, specifically, aggressive tax planners. To make matters worse, taxpayers are left without effective judicial safeguards. This article seeks to explain that both notices are an affront to justice by focusing on these aspects. Moreover, this article aims to shed light on recent cases such as Haworth that demonstrate that the judiciary is prepared to show some resistance against these notices. While the case provides a glimmer of hope for taxpayers, this article argues that judicial intervention alone is not enough; parliamentary intervention is also needed.

UK tax law; Her Majesty’s Customs and Revenue; accelerated payment notices, follower notices; tax planning; tax administration; judicial review; rule of law.
Saving the ATAD CFC Regime Through Abuse of Law or the Rule of Reason
Authors: Nyström Wilhelm
Published: February 2022

This article revisits the debate about the extent to which the controlled foreign company (CFC) rules in the Anti-Tax Avoidande Directive (ATAD) are compatible with the EU fundamental freedoms. It considers why the ATAD CFC rules may restrict those freedoms and whether that conflict may be resolved by recourse to the general principle of abuse of law, which may prevent a taxpayer from relying on a fundamental freedom and thus prevent the restriction from arising, or to the rule of reason, which may serve to justify the restriction. The paper considers whether these may be treated as separate doctrines and some implications of doing so.

The paper reaffirms that the ATAD CFC rules may be considered to be incompatible with the fundamental freedoms as interpreted in Cadbury Schweppes. Then, by reference to recent CJEU decisions, the paper interprets new standards of artificiality and reassesses the aforementioned incompatibility. Firstly, the now expanded anti-abuse principle may, in many instances, prevent the restriction from arising. Secondly, the now more generous rule of reason holds the restriction largely justified in relation to third states, and this should be extended also to intra-EU situations. Ultimately, the ATAD CFC regime is likely to be considered mostly compatible with the fundamental freedoms.

Direct tax, EU law, ATAD, CFC rules, Cadbury Schweppes, fundamental freedoms, rule of reason, abuse of law, overriding reason in the public interest, avoidance.
Poland’s Implementation of EU GAAR Compromises Constitutional and EU Principles
Authors: Kuzniacki Blazej
Published: February 2022

One of the most potent legal instruments for preventing tax avoidance is Article 6 (general anti-avoidance rule, EU GAAR) of the Anti-Tax Avoidance Directive (ATAD). This article analyses Poland’s very restrictive implementation of EU GAAR to demonstrate that the implementation, although permissible under Article 3 ATAD, has led to the protection of the Polish tax base at the cost of constitutional and EU principles. The main purpose of this article is to reveal the incompatibility of the Polish GAAR with the constitutional and EU principles of legal certainty and proportionality and to draw consequences from it. Furthermore, the article aims to show that the EU should have taken a different approach to the EU standard for abuse of tax law.

GAAR, ATAD, tax avoidance, Poland, constitution, EU primary law, CJEU, proportionality, certainty, repressive.
Country Note: Portuguese Chartered Accountants’ Perceptions of SME Tax Compliance: The Role of Taxing Expenses
Authors: Dinis Ana , Martins António
Published: February 2022

This study presents an empirical analysis related to the following research question: What is the Portuguese chartered accountants’ perception of the role of the autonomous taxation of expenses (ATE) in small and medium firms’ level of tax compliance, and especially when this perception is mediated by factors such as the size and the economic activity of firms?

The authors tested to determine if there are differences in the perceptions of accountants, and results show that the respondents’ application of ATE to micro and small companies has a positive impact on their perceptions of tax compliance. The same is not valid for medium-sized companies for which there is no significant effect on the perceptions of the role of ATE on small and medium enterprises (SME) tax compliance.

Tax compliance, autonomous taxation of expenses, chartered accountants, small firms, Portugal.
Country Note: The Gulf Cooperation Council (GCC) States: New Players in the International Tax Competition Game
Authors: Alsultan Sarah Khaled
Published: February 2022

International tax competition is a worldwide phenomenon that is intensified by globalization which is a process that eased the movement of highly mobile businesses. This work argues that, unlike the rest of the world where tax competition has existed since the 1980s, the Gulf Cooperation Council (GCC) states’ efforts to lure non-GCC entities to conduct business in the GCC’s oil-rich states (Kuwait, Bahrain, Kingdom of Saudi Arabia, Qatar, United Arab Emirates, and Oman) have been emerging since 2000. In particular, this work examines the unprecedented shift in tax policies to halve the rates and introduce tax incentives in the GCC region.

This work attempts to investigate three questions: (1) Has tax competition recently emerged in the GCC? (2) If so, who are GCC States trying to compete with? (3) What is and should be the GCC organization’s role in competition? To the best of this author’s knowledge, no literature has investigated these questions. This work is timely because GCC states have announced their official plans to further reduce corporate income tax (CIT) rates and offer more tax incentives in the near future. These are plans that ignore the ongoing global changes in tax policies that impair the success of these reforms. The findings of this work provide the foundation for future studies to debate whether tax competition in the GCC region is harmful and, if so, how to address it.

Tax competition, Gulf Cooperation Council, GCC, tax incentives, tax rate.
Married, Unmarried Cohabitants, (Multiple) Parents and (Step) Children in Tax Law in the Netherlands and Europe
Authors: Gubbels N.C.G.
Published: February 2022

Society has changed considerably over the past fifty years. Whereas before, most people got married, had several children during the marriage and divorce was still relatively rare, currently, there is much more diversity with different forms of cohabitation. Although this trend is present throughout Europe, there is a large difference in the pace and manner in which the new patterns of society are manifesting themselves there. This article indicates that the same applies to the fiscal recognition of unmarried cohabitants and stepchildren from a married couple and an unmarried couple (‘informal’ stepchildren).

In the Netherlands, married and unmarried couples are now treated entirely the same for income, gift, and inheritance tax purposes. This also applies to formal and informal stepchildren. In a European context, the Netherlands is therefore leading the way in recognizing nontraditional cohabitation variants in tax legislation. With this article, the author not only discusses the tax treatment in various European countries but also the possible arguments for (not) equating them.

The author hopes to contribute to the discussion of whether extra-marital cohabitation and other related relationships should be treated in the same way for tax purposes as relationships that arise through marriage.

Income tax, inheritance tax, gift tax, marriage, extra-marital cohabitation, stepchild, informal stepchild, multiple parenthood, equality principle, tax partner.
Day 1 of the Spanish Digital Services Tax: And Now What? A Wave of Tax Policy, Legal Interpretation and Compliance Challenges
Authors: Escribano Eva
Published: February 2022

The Spanish Digital Services Tax came into force on 16 January 2021 after a long and turbulent journey with the ambition to serve as an interim measure pending the long-awaited multilateral solution. This article aims to critically analyse the main features of the tax and further reveal and assess the primary challenges that its implementation and day-to-day management are likely to prompt, specifically: the vague delimitation of some of its provisions with the subsequent damage to legal certainty, the (almost) unfeasible access to the data required to calculate the relevant taxable revenues that render the tax ultimately unworkable, and the tax planning opportunities that may be exploited by taxpayers to minimize their tax liabilities, inter alia.

Finally, the doubtful consistency between the design of the tax and the alleged tax policy guideline behind it (i.e., the ‘value creation’ principle) is assessed. Ultimately, the question remains of whether this path is genuinely worth exploring. Are we really willing to endanger fundamental principles of the rule of law for a temporary patch targeting a few multinationals?

Digital services tax, digital economy, value creation, user data, social media, online advertising, sharing economy
Comparability Adjustments in Transfer Pricing and the Need for a Digital Data Intensity Adjustment
Authors: Jalan Nupur , Misquith Elvira
Published: February 2022

A comparability analysis forms the core of transfer pricing and involves the analysis of controlled transactions and the search for the right comparable. However, difficulties often arise in exactly matching the identified comparable to the controlled transaction. Hence, various comparability adjustments (such as the accounting, balance sheet, etc.) are undertaken primarily to eliminate differences and to achieve greater comparability between the comparable transactions/companies selected and the controlled transactions/companies under analysis.

It is pertinent to mention that many of the commonly used adjustments cannot entirely take care of all of the functional and economic variations pre-existing between the comparable and the controlled transactions (one such problem area is the functional variation that occurs due to rapid digital and technological advancements and changes). The authors, therefore, believe there is a need to devise and implement a change (i.e., digital data intensity adjustment that could account for the differences between comparable companies due to these digital/data developments.

In the context of the above background, the paper summarizes some of the existing comparability adjustments; thereafter, it highlights the need for a new adjustment to keep pace with the growth of the digital/data economy along with a case study. Further, certain broad frameworks for this new adjustment are discussed.

Digital services tax, digital economy, value creation, user data, social media, online advertising, sharing economy
Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital
Authors: Ahrens Leo , Hakelberg Lukas , Rixen Thomas
Published: February 2022

Financial transparency, financial secrecy, tax competition, international cooperation, capital flight, exchange of information, tax evasion, tax avoidance, OECD, BEPS
Taxation in Democratic Czechoslovakia and the Independent Czech Republic
Authors: Radvan Michal
Published: February 2022

The taxation system in communist Czechoslovakia was based on the redistributive, regulative, and fiscal functions of taxes. After the Velvet Revolution in November 1989, it was crucial for the economy and economic development to change the tax system. To achieve this, new politicians decided for the slower transformation of Czechoslovakian tax law. Most of the tax acts that were valid in socialist Czechoslovakia remained in force after the Velvet Revolution; however, they were amended in 1990 with regard to the aim of the tax reform being prepared for 1993.

In August 1992, the decision to split Czechoslovakia was announced. It was more of a historical coincidence that the independent Czech Republic’s foundation in 1993 was connected with complex tax reform. The reform’s primary aims were the link between tax revenues and gross domestic product; tax justice and fair competition; possible foreign investments and general openness to the European and international markets; elasticity and effectiveness of the tax system; and reduction of social criteria in taxation.

The tax reform of 1993 in the Czech Republic is one of the most complex tax reforms globally. Most of the acts adopted at the end of 1992 are still effective. This article aims to introduce the developments in terms of taxation in democratic Czechoslovakia and the independent Czech Republic to international readers.

Tax system, tax reform, Czechoslovakia, Czech Republic, Velvet Revolution, nullum tributum sine lege, income tax, property tax, VAT.
Literature Review: Iris Schomäcker, Constitutional Tax Law and Legislative Leeway: A Comparative Study Between Germany and the United States, Mohr Siebeck, 2020
Authors: Sendke Thomas
Published: February 2022

Tax system, tax reform, Czechoslovakia, Czech Republic, Velvet Revolution, nullum tributum sine lege, income tax, property tax, VAT.
The Influence of the BEPS Multilateral Instrument on Tax Treaties Concluded by Non-signatory Countries
Authors: Eduardo Schoueri Luís , Tomazela Ramon
Published: February 2022

This article intends to assess the impact of the Base Erosion and Profit Shifting Project (BEPS) Multilateral Instrument (MLI) on tax treaties concluded by non-signatory jurisdictions. To achieve this goal, the authors initiated the analysis with forty-four countries that are members the BEPS Inclusive Framework but have not yet signed the MLI. Out of these forty-four countries, the authors focused on those that had tax treaties signed or amended after 2017 which has narrowed down the scope to the following countries: Angola, Botswana, Brazil, Cape Verde, Congo, Maldives, Thailand, and Vietnam. In this context, the article examines the tax treaty-related BEPS measures that were adopted by these countries in their bilateral tax treaties, addressing the merits and potential consequences of the choices made by non-signatory jurisdictions. Based on the findings of the research, the article concludes that the impact of the MLI varies significantly depending on the tax treaty policy of each country and that, thus far, it has been limited primarily to the minimum standards on dispute resolution.

Multilateral instrument, non-signatory countries, tax treaty policy, minimum standard, bilateral tax treaty negotiation, BEPS implementation, hybrid mismatches, treaty abuse, permanent establishment, dispute resolution.
Policy Note: Highlights of the United Nations Handbook on Carbon Taxation
Authors: Falcao Tatiana
Published: February 2022

This article explores some of the highlights of the United Handbook on Carbon Taxation that was produced by the Subcommittee on Environmental Taxation under the mandate of the United Nations (UN) Committee of Experts on International Cooperation in Tax Matters. The article analyses the existing international environmental agreements and the principles of international environmental law that provide the legal backdrop for the development of a carbon tax approach. It further considers the conceptual dimension of the terminology employed to frame carbon taxes. In doing so, the article points to three main conceptual lacunes in this field, specifically, the absence of international consensus on the definition currently used for carbon pricing, environmental taxation, and fossil fuel subsidies. At the same time, it highlights the breakthrough definition proposed by the committee for ‘carbon taxation’, the first of its kind, even if only for the purposes of the Handbook.

In addition to providing a thorough review of the main policy approaches introduced in the Handbook in forwarding a carbon tax, the article also explores forward-looking areas in which further work can be done. Such areas include the application of carbon taxation in niche markets such as aviation and maritime transport.

Carbon taxation, environmental taxation, carbon pricing, United Nations, committee of experts, international tax, aviation emissions, maritime emissions, fossil fuel subsidies, border carbon adjustment.
Implementation Of The ATAD: ATAD Implementation in the Netherlands
Authors: Korving J.J.A.M. , Wisman C.
Published: February 2022

In this contribution, the authors provide an overview of the implementation of the EU Anti-Tax Avoidance Directives (ATADs) 1 and 2 in the Netherlands. After providing an overview of the implementation process, the authors will analyse and comment on the several amendments made to Dutch corporate income tax law. There is specific focus on the interest deduction limitation rule, controlled foreign company (CFCs), general antiabuse rule (GAAR), and hybrid mismatches. The authors will address certain ambiguities and highlight some potential issues from an EU law perspective. The authors will also briefly discuss recent developments such as the Netherlands’ proposal to unilaterally address certain transfer pricing mismatches and the impact of the ECJ case law on abuse and tax avoidance. This contribution will not examine tax treaty implications.

ATAD, ATAD2, EBITDA, earnings stripping, interest deduction limitation, CFC, hybrid mismatch, hybrid, GAAR, documentation requirements.
Implementation Of The ATAD: The Implementation of ATAD by the UK
Authors: Daly Stephen
Published: February 2022

Though the United Kingdom formally left the European Union on 31 January 2020, the departure was only substantively completed eleven months later when the transition period ended on 31 December 2020. The departure does not negate, however, the need for collective action at a supranational level to tackle supranational problems, as underscored by the UK’s implementation of the Anti-Tax Avoidance Directive. This article teases out various aspects of the UK’s implementation of the Directive.

EU law, taxation, ATAD, avoidance.
Can the Switch-Over Rule and the Role of Permanent Establishments be considered the Neglected Stepchildren of the GloBE Proposal?
Authors: Schwarz Magdalena
Published: February 2022

As has already been learned as children from the fairy tales of grandparents, neglecting a child or, as is usually the case in these stories, a stepchild, will have long-term negative consequences. However, in the author’s opinion, this seems to be, at least to some extent, what the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has been doing thus far with the role of the switch-over rule (SOR) and permanent establishments in general under Pillar Two of the OECD. This can be seen particularly by the fact that, so far, only minimal information was provided on the concrete design and role of the SOR especially compared to the other three instruments under Pillar Two. The following contribution therefore aims at a more comprehensive examination of the SOR for GloBE purposes and how (low-taxed) permanent establishments are generally dealt with under the GloBE proposal.

GloBE, GloBE proposal, switch-over rule, permanent establishment, Pillar Two, income inclusion rule, undertaxed payments rule, subject-to-tax rule, Blueprint, minimum tax.
Country Note: CFC Conundrum: How Brazil Has Safe Harboured Individuals in Its Efforts to Combat Tax Avoidance
Authors: Almeida Dora Pimentel Mendes de , Przepiorka Michell
Published: February 2022

This article discusses the general purpose of controlled foreign corporation (CFC) rules and how countries have extended them to individual taxpayers to combat the effects of base erosion and profit shifting. It also addresses how Brazil does not currently have CFC rules applicable to individuals in its tax system which has allowed for abusive tax planning and tax avoidance. Finally, this article discusses whether there are valid restrictions on the implementation of CFC rules that are applicable to controlling individuals in Brazil.

CFC, Individuals, BEPS, Action 3, Brazil.
بلاد ما وراء النهر في كتب الرحالة والجغرافيين
Authors: احمد غزوة شهاب
Published: February 2022

حظيت بلاد ما وراء النهر بمناطقها المختلفة في ظل الدولة العربية الإسلامية باهتمام المؤرخين وعلى الأخص الرحالة والجغرافيين منهم ، بما نقلوه عن الجوانب الاجتماعية الاقتصادية بما فيها من زراعة وصناعة وتجارة بمنتوجاتهم وبضائعهم إلى البلدان الأخرى والعمرانية وهو ما سنتناوله في بحثنا، فضلاً عن بيان مواقع أهم مدن الإقليم وأصول سكان تلك المناطق، وتحديد طرز العمارة لمدن بلاد ما وراء النهر من مساجد وأسواق وأسوار وأبواب وربط.
الفكر الإداري للإمام علي (عليه السلام) في سياسة الدولة
Authors: غانم خمائل شاكر
Published: February 2022

كان النظام السياسي في عهد الإمام علي(عليه السلام) يقوم على الصراحة الواضحة في معالمه وأهدافه بعيداً عن التضليل، وبنيت أركانه واُسسه على التشريعات القرآنية ، وما سنه الرسول(صلى الله عليه واله وسلم) ، وما تتطلبه الإنسانية من تشريعات لائقة. فكان نظامه السياسي مواكباً للوعي المتحرر والمنطق السليم. ومضى(عليه السلام) عن طريق السلطة يؤسس معالم السياسة الإسلامية الصحيحة التي جاء بها التشريع الإسلامي، حتى ملك القلوب بعدله ومساواته،
المقاصد التربوية للآيات الكونية والإعجاز العلمي للقرآن
Authors: فهد ندى فيصل
Published: February 2022

The research dealt with the topic of the universal verses and their purpose in addition to the most important educational goals and the purposes for which they were mentioned, as well as the necessity to consider and reflect on the universal verses and the controls of scientific interpretation of them
توظيف الشخصيات التُّراثية الدِّينية في شعر نجاح إبراهيم
Authors: خضري علي
Published: February 2022

يُعدُّ توظيف التراث من أبرز السّمات والأساليب الفنية في الأدب وله مكانة مرموقة عند شعراء العرب المعاصرين، وذلك لوجود صلة وطيدة ما بين التراث والإنسان إذ لا وجود للتراث دون وجود الإنسان. وقد أقبل الكثير من الأدباء والشعراء على التراث ولا سيّما توظيف الشخصيات التراثية،
اهمية مصادر الدراسات التاريخية
Authors: نايف مياسه حاتم
Published: February 2022

ینتمي عمرو بن عبد الله أبو إسحاق السبیعي إلى الطبقة الثالثة وھو من كبار التابعینالمتفق على الاحتجاج بھ ویعد من حفاظ مدینة الكوفة ومن علمائھا الذین سمعوا الحدیثواسمعوه وقضوا حیاتھم في سبیلھ
التنجيز و التعذير في الدرس الصولي
Authors: اسماعيل ضياء الدين حمزة
Published: February 2022

یحتاج المكلف لمعرفة قیمة ما یفعلھ من تكالیف وھل تصح من ناحیة الشرع ؟ إذتستدعي منھ موقفا عملیا ونظریا ازاء اتباعھ للمجتھد، وما طبیعة المؤاخذة علیھ فیما لو
ديوان العرودكي
Authors: حداد علي
Published: February 2022

يتناول هذا البحث دراسة و تحقيق مخطوطة العرودكي
اللغة ما بين العامية والفصحى في مجلة لغة العرب
Authors: كريم زينب كامل
Published: February 2022

مجلة لغة العرب من اهم المجلات التي صدرت في تاريخنا المعاصر
القيم الحضارية في سورة الحجرات دراسة موضوعية
Authors: مجباس ايمان حاجم
Published: February 2022

تمثل القيم الحضارية محور الافراد والجماعات
المعجم الشعري عند حميد بن ثور الهلالي
Authors: محمد زيد عبد الله
Published: February 2022

يهدف البحث المعجم الشعري الى اكتشاف الالفاظ
الجوانب الادارية والقضائية في كتاب المسند للإمام ابي يعلى الموصلي
Authors: صالح عثمان عبد العزز
Published: February 2022

تضمن البحث المرويات التاريخية عن الجوانب الادارية والقضائية من خلال مسند الامام ابي يعلى الموصلي رحمه الله  ،وهو من  كتب الحديث والتي احتوت على  معلومات تاريخية مهمة لها اثرها في فهم التاريخ الاسلامي لاسيما في مراحله المبكرة ،ولعل مسند الامام ابي يعلى الموصلي من هذه الكتب التي استحقت الدراسة لكشف ما تضمنه هذا الكتاب من
الكتائب القرآنية أحدى العناصر المعمارية للعتبة الكاظمية المقدسة ... (أنواعها، وصيانتها )
Authors: النقيب امتثال كاظم
Published: February 2022

تعتبر الكتائب القرآنية واحدة من أهم العناصر المعمارية للعتبات المقدسة والجوامع والحسينيات وتعتبر فن من الفنون الإسلامية التي تطورت بتطور العبادات وكانت ملازمة لها منذ اليوم الأول لإنشاء دور العبادة ونتكلم هنا عن الكتائب القرآنية في العتبة الكاظمية التي مرت بعمارات عدة والكتائب تعني زخرفة ونقش سور القران
اسواق بغداد في العصر العباسي (دراسة اجتماعية)
Authors: حسين احلام محسن
Published: February 2022

نظمت الاسواق في المدن الاسلامية منذ عهد النبي محمد صلى الله عليه وسلم ، ثم في  العصر الاموي وبعدها  العصر العباسي موضوع بحثنا  لما له من اهمية منذ بداية بناء الخلفاء العباسيين مدينة السلام