bluuebunny/crossref_metadata_2025 huggingface dataset:
TRANSFORMASI KABUPATEN CILACAP MENUJU WILAYAH BERKARAKTER NEGARA KELAUTAN
Authors: Susdarwono Endro Tri , Aminullah Faujan
Published: December 2023

This research was conducted to contribute ideas regarding maritime countries. How regions within a maritime state must implement certain instruments in order to be said to be part of a maritime state. This research aims to provide a description of the transformation of Cilacap district into a region based on its character as a maritime country. The type of research used is descriptive qualitative with the type of data including secondary data and the collection technique used is library research. The data analysis technique used is the qualitative content analysis data analysis technique, namely which is the author analyzes secondary data, then uses theory to explain a phenomenon or event that the author is researching. This research concludes that based on six important sources of instruments related to transformation into a region that has the character of being part of a maritime country, Cilacap, with its potential and optimal utilization, has taken steps to become a region that has a maritime character. This research recommends that more in-depth research can be carried out regarding areas that actually already have potential or have implemented certain instruments as part of a maritime country.
PENGARUH GRADASI AGREGAT TERHADAP KARAKTERISTIK FISIK DAN MEKANIK BETON
Authors: Arjuna Baqhis Umar  , Retno Trimurtiningrum
Published: December 2023

Beton merupakan material komposit yang terdiri dari air, semen, agregat halus dan agregat kasar. Beton yang baik mempunyai sifat kuat tekan yang baik, mudah dikerjakan, ekonomis, berdurabilitas, dari sifat tersebut salah satu yang mempengaruhi adalah ukuran agregat kasar. Maksud dari ukuran agregat ini tidak hanya mengacu pada diameter agregat tapi dari gradasi agregat tersebut. Tujuan melakukan penelitian ini adalah untuk mengetahui pengaruh gradasi agregat tehadap slump, berat volume, resapan, dan kuat tekan beton. Pada penelitian ini menggunakan metode yang mengacu pada SNI 03 – 2834 – 2000. Hasil penelitian menunjukkan nilai slump beton  diameter maksimum 10mm, dan agregat combine 5 – 10– 20mm mendapatkan nilai slump yang sama yaitu 10,5cm dan nilai slump diameter maksimum  20mm, dan  40mm memiliki nilai slump sebesar 10 cm. Nilai berat jenis tertinggi diperoleh dari agregat combine 5 – 10 – 20mm dengan nilai 2461,80 kg/m3. Untuk nilai resapan agregat dengan diameter maksimum 10mm memiliki nilai resapan paling kecil dengan nilai 4,1494%. Nilai kuat tekan tertinggi diperoleh dari agregat combine 5 – 10 – 20mm memberikan nilai kuat tekan sebesar 34,96 Mpa.
Niveles de antígeno prostático específico total y factores de riesgo en adultos mayores del centro salud Morro Solar – Jaén 2023
Authors: García Zurita Yuli Yubid , Calle Córdova Rosmeri , Arellano Ubillus Juan Enrique , Rodríguez Neyra María Robertina , Fernández Guerrero Robert Manuel
Published: December 2023

El objetivo de la presente investigación fue determinar los niveles de Antígeno Prostático Específico total con relación a los factores de riesgo en adultos mayores del Centro Salud Morro Solar-Jaén, 2023. Se empleó una metodología de enfoque cuantitativo, tipo descriptivo correlacional y transversal con un diseño de investigación no experimental. Para la determinación de los valores de PSA total se utilizó el método cuantitativo de la técnica ELISA y un cuestionario para determinar los factores de riesgo; para establecer la correlación se empleó las pruebas de Chi-cuadrado y Prueba Exacta de Fisher. La muestra estuvo conformada por 95 pacientes adultos mayores. En los resultados se halló que el 12,63% de los pacientes tenían unos valores de PSA elevados y un 87,37 % tenían valores normales; el grupo etario que presentó mayor porcentaje de PSA total elevado fue de 70 a 79 años con un 21%. Los factores de riesgo que tuvieron relación estadísticamente significativa sobre los valores de PSA total elevados fue, los antecedentes familiares y no tuvieron relación estadística la edad, fumar, alimentación, infecciones urinarias, infecciones de trasmisión sexual y actividad física. Se concluye que existe relación estadísticamente significativa entre los antecedentes familiares y valores de PSA total elevados.
Estrategia pedagógica dirigida a un estudiante con dislexia en Tercer Grado de Educación Básica
Authors: Muñoz Páliz Emily , Mederos Machado María Caridad
Published: December 2023

Este estudio aborda la importancia de la asignatura de Lengua y Literatura en el desarrollo integral de los niños, con especial énfasis en aquellos que presentan dislexia, un trastorno del aprendizaje que afecta la adquisición de habilidades de lectura y escritura. La investigación se basa en la aplicación de la estrategia pedagógica "Conciencia fonológica con enfoque multisensorial" para abordar la dislexia en un estudiante de tercer grado. La dislexia, que afecta al 17% de los niños según la UNAM, puede tener un impacto significativo en el rendimiento académico y la autoestima. El estudio demuestra déficits en la lectura, velocidad y otras áreas, en niños hispanohablantes con dislexia. La estrategia pedagógica se diseñó considerando las necesidades individuales de la estudiante, utilizando enfoques multisensoriales, juegos interactivos y tecnología. La investigación se enfoca en evaluar la efectividad de esta estrategia a través de un cuestionario aplicado la estudiante y las entrevistas a la docente y la representante legal. Los resultados muestran mejoras en la conciencia fonémica y silábica, el dictado y la formación de oraciones estructuradas. Además, la estudiante demostró progreso en la comprensión lectora. Las entrevistas revelaron una actitud receptiva por parte de la docente y signos alentadores de progreso y cambio positivo por parte de la madre. En conclusión, la implementación de la estrategia pedagógica evidencia mejoras significativas en aspectos clave del aprendizaje fonológico y la comprensión lectora de la estudiante con dislexia. Sin embargo, se destaca la necesidad continua de investigación y adaptación para optimizar esta estrategia.
Utilizing Random Forests for the Classification of Pudina Leaves through Feature Extraction with InceptionV3 and VGG19
Authors: Yasin Elham Tahsin , KOKLU Murat
Published: December 2023

An analysis of the "Pudina Leaf Dataset: Freshness Analysis" reveals distinct classes of dried, fresh, and spoiled mint leaves. Convolutional neural networks, InceptionV3 and VGG19, were used to extract features from the dataset using advanced image processing techniques. The classification task was then performed using a Random Forest machine learning algorithm. In this study, notable results were obtained, proving the effectiveness of the selected methodologies. Mint (Pudina) leaves were classified accurately using InceptionV3-extracted features at 94.8%, demonstrating robust performance in distinguishing freshness states. This deep learning architecture was further shown to be able to capture meaningful patterns within the dataset by utilizing VGG19-extracted features, resulting in an improved accuracy of 96.8%.
Numerical Investigation of Thermoelectric Generator for Waste Heat Recovery of Diesel Engine
Authors: Asadi Mahdi , Abazari Amir Musa , Larki Iman
Published: December 2023

Thermoelectric generators hold immense promise in addressing the ever-increasing global energy demands and environmental concerns. Harnessing waste heat from various sources, such as exhaust gases from internal combustion engines, represents a vital avenue for improving energy efficiency and reducing emissions. In light of this, the present study introduces a comprehensive model for evaluating the performance of thermoelectric generators in heat recovery from diesel engine exhaust, shedding light on the potential of this technology to contribute to sustainable energy solutions. In this study, a model is presented for evaluating a thermoelectric generator's performance in heat recovery. The model is validated using experimental data from the literature. In this setup, 14 thermoelectric modules are placed at both the bottom and top of a rectangular gas channel of a diesel engine to recover heat from the exhaust gas. The hot head is heated by the exhaust gas, while the cold head is cooled by water, maintaining a constant temperature of 293 K. However, the temperature of the hot head varies depending on the engine's speed and load. The study investigates 12 different engine operating modes, including three motor speed modes (1000, 1500, and 2000 rpm) and five motor load modes (0.2, 0.4, 0.6, 0.8, and 1.0 MPa). Numerical analysis is performed concurrently with finite element simulations. The numerical and experimental finite element results are compared, and the findings confirm the consistency of the results.
A RECOGNITION METHOD OF R-PEAKS ON ELECTROCARDIOGRAMS BASED ON WAVELET TRANSFORM WITH PSEUDO-DIFFERENTIAL OPERATORS
Authors: YOSHIKAWA Yuta , OKAI Takayuki , OYA Hidetoshi , YOSHIDA Minoru , RAHMAN Md.Masudur
Published: December 2023

In this paper, we propose a recognition method of R-peaks on electrocardiograms (ECGs) based on wavelet transform with pseudo-differential operators. It is well known that the accurate recognition of R-peaks is highly importance for diagnosis of cardiac diseases and autonomic ataxia. However, the existing results for detection of R-peaks are not always accurate and can have missed peaks or false. Difficulties in accurate R-peaks detection is caused by presence of various noises in ECGs and the physiological variability of the QRS complex. From the above, we propose a more flexible and adaptive recognition method of R-peaks. In order to develop the proposed detection method, noises, artifacts, and baseline variation in ECGs are firstly suppressed by using the low-pass/high-pass filters, moving average, and MaMeMi filter. Next, the time-frequency domain's energy distribution is computed by using wavelet transform with pseudo-differential operators. Furthermore, we introduce a time-series index, -Normalized Spectrum Index ( f^p-NSI) obtained by scalograms based on the wavelet transform with pseudo-differential operators. Finally, R-peaks are recognized by taking the threshold toward the results of f^p-NSI. In this paper, we present the proposed recognition method of R-peaks on ECGs, and the effectiveness (accuracy) of the proposed method is evaluated.
SEISMIC PROTECTION OF EXISTING STRUCTURES WITH DISTRIBUTED NEGATIVE STIFFNESS DEVICES
Authors: KAPASAKALIS Konstantinos , KAPASAKALIS Spiridon , Evangelos SAPOUNTZAKIS Evangelos x
Published: December 2023

In this research study, the KDamper concept is extended (EKD device) and applied to multiple floors of existing multi-story building structures, aiming to reduce the structure dynamic responses due to earthquake excitations. The KDamper is a novel passive vibration absorption concept, based essentially on the optimal combination of appropriate stiffness elements, one of which has a negative value (NS). The mass requirements of KDamper are reduced, compared to the Tuned Mass Damper (TMD), as the NS element is implemented to the installed mass and the NS force is in phase with the inertia force, artificially amplifying it. Inspired by the concept of distributed TMDs (d-TMDs), multiple EKDs (d-EKDs) are installed and distributed along the height of the structure, for seismic protection. The design and spatial allocation of these EKDs are determined using a Harmony Search (HS) algorithm, which identifies optimal device parameters while adhering to structural constraints and limitations. Artificial accelerograms are generated and introduced as input to the optimization process. Based on the numerical results obtained, the d-EKD concept, outperforms the d-TMD in reducing the structural dynamic responses, introducing one order of magnitude smaller added oscillating masses. In addition, results indicate no significant alteration of the structural properties and eigenfrequencies due to the installation of the proposed EKD devices, despite the addition of masses and NS elements.
VERIFICATION OF GRID BASED FASTSLAM WITH MULTIPLE CANDIDATES OF PARTICLES
Authors: Yasuda Reo , OYA Hidetoshi , HOSHI Yoshikatsu
Published: December 2023

In this paper, we propose a strategy for improving the accuracy of own positions in FastSLAM (Fast-Simultaneous Localization And Mapping). One can see that estimation of self-position and mapping are important for an autonomous mobile robot. As one approach to do this, GPS (Global Positioning System) based self-positioning methods have been proposed. However, GPS-based method has disadvantage that positioning is difficult in the environment where radio waves cannot be received. On the other hand, it is well known that SLAM can perform self-positioning by sensing the external environment based on LiDAR sensors, cameras and other devices. Since SLAM does not require online communication, estimate of self-position and mapping can be performed without being affected by the driving environment. FastSLAM is one of the SLAM algorithms, and samples the path using a particle filter. Each particle represents one possible motion path of robots in the particle filter, and the observed information is used to calculate the weight of each particle and evaluate each path. In FastSLAM, when self-location is determined, a particle is selected by comparing its likelihood as evaluated by the likelihood function. Since this depends on observed information, the reliability of the estimate depends on the accuracy of the sensor. Thus, there is possibility that there are more useful particles among those not selected. In this paper, we propose a new FastSLAM algorithm that selects multiple candidates of particles in FastSLAM algorithm. In the proposed approach, multiple candidates are stored and estimates of self-position is determined by using multiple candidates in the next step. By maintaining multiple particles, more robust self-position estimation and mapping can be performed comparing with the conventional FastSLAM. In this paper, we show the proposed algorithm and numerical simulations are shown to evaluate the performance of the proposed algorithm.
ANALYSIS OF BIOLOGICAL DATA OF CATTLE AND WAVELET TRANSFORM BASED PREDICTION FOR OPTIMAL INSEMINATION PHASE
Authors: ASAOKA Takumi , NOMA Hiroto , KOMATSU Tatsuya , OYA Hidetoshi , MIURA Ryotaro , YOSHIOKA Koji
Published: December 2023

For farmers who maintain dairy cattle, artificial insemination (AI) is one of important events in cattle, because it may lead to lose money by missing out on AI. However, the accuracy for detection depends on the time and number of observations when the estrus behavior and signs for cattle during the estrus season are visually assessed by experts and farmers, and the detection accuracy via experts and farmers is approximately 60%. For farmers, it is obvious that improving reproductive efficiency can save time and money. Therefore, various detection strategies for AI timing such as pedometers and methods based on observation of hormone in estrus have been well studied. Additionally, a detection strategy based on variations for temperature corresponding to ovulation has also been presented. In particular, the accuracy of detection of AI timing based on monitoring the vaginal temperature is greater than that for other methods such as pedometer and so on, i.e., it seems that an optimal timing of AI based on vaginal temperature in cattle is more effective. Although there are some existing results for detection of AI timing based on vaginal temperature and vaginal electrical resistance data, further improvement of accuracy is required in practical use. In this paper, we propose an estimation method for the optimal AI timing by analyzing both vaginal temperature and vaginal electrical resistance data. In our approach, as preprocessing, MaMeMi filter and Gaussian kernel smoother are newly introduced for the purpose of reducing the effect of circadian rhythms and various noises. Moreover, we adopt continuous wavelet transformation to analyze biological data, and NSI (Normalized Spectrum Index) is calculated.
Finally, the optimal timing for AI can be estimated by using the Mahalanobis distance. In this paper, we present the proposed estimation algorithm and evaluate the proposed approach.
MUDANÇAS CLIMÁTICAS: OS MUNICÍPIOS A PARTIR DA RESTRUTURAÇÃO DO MODELO DE GOVERNANÇA GLOBAL AMBIENTAL
Authors: Garcez Gabriela Soldano , Bernardes Guimarães Leonardo , Limongi Alvarenga Alves Angela
Published: December 2023

O presente artigo tem por objetivo analisar e explorar a participação de Municípios de pequeno e médio porte em face dos desafios apresentados pelas mudanças climáticas, em especial em seus pontos afetos à transgeracionalidade, sustentabilidade e responsabilidade comum, porém diferenciada na construção da governança para adaptabilidade. A partir da acepção de que o desenvolvimento e capacidade pretérita de resiliência podem afetar a percepção pelo indivíduo das ocorrências e suas consequências, busca-se a ferramenta da Governança como meio para concretizar a participação destas comunidades. Compreende o presente estudo a análise pelo exploratória e qualitativa, pela pesquisa bibliográfica e documental, em especial do documento “A Breakthrough for People and Planet” e o anseio da Organização das Nações Unidas pela restruturação da ferramenta de Governança Global que tem por ponto de partida a reformulação da participação pelo multilateralismo e assumpção do efeito positivo do trinômio legitimidade/participação/responsabilidade, entendendo-se a necessidade de troca de conhecimento, mudança de comportamento e atuação orientada ao futuro como determinantes para ampliação da participação de Municípios e seus atores locais por meio.
To Thine Own 3D Selfie Be True
Authors: Watson Alex
Published: December 2023

To promote an academic library makerspace, the University of Mississippi Libraries hosted a “3D selfie” booth which used body scanning technology. This booth, advertised on campus and set up outside the library during the first weeks of class, was designed to attract attention and perform outreach through the use of body scans to be printed in the makerspace at a later date. Although the hoped-for printing of “selfies” did not materialize, the project resulted in data about interested patrons and ideas for similar projects going forward. This paper serves as a case study for other academic library makerspaces interested in similar outreach.
Drained-pool Politics Versus Digital Libraries in U.S. Cyberspace
Authors: Guillory Mary
Published: December 2023

Though the capability to ban one book exists as it does in the physical world, access to digital libraries has become all-or-nothing in many instances around the nation. States, municipalities, nor school districts are united on the issue with federal law applying only on a case-by-case basis. Call it switch flipping or drained-pool politics: just don’t call it right. A refusal to share digital shelf space should not result in the eradication of digital libraries. Intellectual freedom is wrapped up in a possessive kind of love for libraries with the cost being the loss of millions of books in cyberspace. In the United States of America, the land of the free, a nation-wide balancing act is taking place that makes the horror of Fahrenheit 451 seem more like a documentary on our already eerily futuristic world.
Letter from the Editors: December 2023
Authors: Varnum Kenneth J. , Kelly Marisha C.
Published: December 2023

The editors of Information Technology and Libraries provide an update on Editorial Board activities and summarize the content of this issue.
Analysis of Employee Satisfaction with Helpdesk Websites using Service Quality in Construction Companies
Authors: Fadilah Muhamad Raka , Handrianto Yopi
Published: December 2023

In analyzing employee satisfaction with the website, the main problem is whether the quality of service provided by the building construction company's helpdesk website is adequate. This information involves asking about the extent to which the website can meet the needs and expectations of employees in obtaining the necessary help and information. Helpdesk is a service unit tasked with helping organizations solve problems related to information and communication technology (ICT). This research aims to determine how satisfied employees are with the helpdesk services available at Building Construction Companies and whether these services meet employee expectations. This research uses quantitative research methods, and data collection techniques are carried out using questionnaire surveys. The results obtained show that H1 means that there is a significant influence on user quality, such as in the dimensions of reliability (0.39), Responsiveness (0.42), and Assurance (0.28) on user satisfaction with the helpdesk service system.
Meanwhile, the Empathy dimension (0.05) gets a small positive gap value, almost meeting expectations. For the Tangibles dimension (0.59), there is no significant influence on user quality, so these results are quite satisfactory for employee desires and the need to improve service quality on user satisfaction in the helpdesk service system. Factors that influence the effectiveness of a helpdesk system include technical aspects, time management, effective response, and system use. Tangible aspects, such as physical and visual attributes, negatively impact helpdesk effectiveness. Companies must ensure that the helpdesk provides timely and effective responses to meet employee needs. Companies must also ensure that the helpdesk is user-friendly and intuitive so that employees can easily understand and use the helpdesk.
Ferramenta de coleta automatizada de trajetórias veiculares utilizando imagens de drone e técnicas de visão computacional
Authors: Macêdo de Araújo Alessandro , Passos Oliveira Thiago , Mendonça de Castro Neto Manoel , Farias de Oliveira Diêgo , Pordeus Gomes João Paulo
Published: December 2023

O objetivo principal deste trabalho é propor um procedimento de coleta automatizada de trajetórias veiculares por meio de uma ferramenta de visão computacional, aplicado a filmagens realizadas por drone. Os algoritmos foram preparados para detectar, classificar e rastrear automaticamente os veículos, e os dados foram tratados para obter as trajetórias, em 4 locais de Fortaleza. O teste do modelo indicou um bom desempenho para detectar e classificar principalmente carros, motocicletas e caminhões (98% a 99% de acerto). Verificou-se a importância da correção da posição dos objetos para compensar a movimentação do drone devido aos ventos. Os instantes de passagem dos veículos e os headways obtidos foram similares aos coletados utilizando uma ferramenta semiautomática, com 98,6% das diferenças dos instantes entre 0,0 e 0,2 segundos e 95,3% das diferenças dos headways entre -0,1 e +0,1 s.
RANCANG BANGUN SISTEM KEAMANAN RUMAH BERBASIS INTERNET OF THINGS (IOT)
Authors: Ardana Mico , Panjaitan Bosar , Budi Santoso Teguh
Published: December 2023

Sistem keamanan berbasis Internet Of Things dan teknologi OpenCV telah dikembangkan untuk meningkatkan efisiensi dan kemudahan dalam memantau keadaan rumah pada saat  kosong atau pemilik rumah sedang beraktifitas. Karena maraknya kasus pencurian dengan membuka paksa pintu dan jendela rumah. Proses deteksi wajah dilakukan dengan metode Haar Cascade, sedangkan pengenalan wajah dilakukan menggunakan algoritma Local Binary Pattern Histogram. Hasil proses pengenalan wajah pada sistem ini sangat bergantung pada pencahayaan, jarak pengenalan wajah, dan sudut pandang wajah. Sistem keamanan mampu mendeteksi adanya wajah dengan baik sampai akurasi 100% dan mengenali wajah yang telah terdeteksi sampai akurasi 60% Hasil pengujian menunjukkan bahwa intensitas cahaya memiliki pengaruh yang sangat signifikan terhadap akurasi sistem, namun sistem ini memberikan kemudahan dalam melakukan pemantauan akses masuk ataupun penyusup yang mencoba masuk dengan mengirimkan notifikasi berupa berupa teks dan foto secara real-time melalui aplikasi telegram bot.
Anthrozoology and Philosophical Practice
Authors: Csonka Liberta
Published: December 2023

Parallel to the philosophical practice movement that was revived in the 80s, human-animal studies, sometimes known as anthrozoology or animal studies, is gaining more and more ground to this day in the Western academic world. In my paper I demonstrate today’s dog keepers, as the walking philosophers of the 21th century, by outlining the turns of thought leading to the discipline of human-animal studies through Harriet Ritvo’s 2007 animal turn. With the examination of the social role of XXI. century Western urban dog keeping in the light of the philosophical café movement, I argue for the idea that urban dog keeping is an alternative form of philosophical lifestyle, moreover, a significant example of philosophical practice. If we accept the thesis that the dog has always been present next to humans, then the relevant question is how it is present in humans’ lives now, and if it is different than before, then what are the reasons behind this. Analyzing Ritvo’s animal turn and the practical turn in philosophy, I draw conclusions regarding the reasons for the changes in the post human, arriving at the presentation of the idea of critical dog studies, in short dogism, which is the author’s research area and invention.
Tax Confidentiality: A Legislative Proposal at National Level
Authors: Hambre A-M.
Published: December 2023

This article deals with national legislation concerning tax confidentiality in terms of public access to information on individual taxpayers held by national tax authorities. It ends in a proposal for legislation – a requirement of damage, which is to be applied when individuals request tax information about other taxpayers held by the tax administration. In short, the requirement of damage is constructed so that, for confidentiality to apply, there must in the particular case be a likelihood of damage occurring upon disclosure. A tax confidentiality rule holding a requirement of damage thus provides neither total confidentiality nor full transparency. Instead, it provides a case-by-case balancing of interests – a damage assessment – to determine whether the requested information should be confidential or could be disclosed. This means that all of the requested information may be subject to possible disclosure, limiting the information decided beforehand to be confidential, thus widening the scope of transparency and the right to information. Tax confidentiality – or tax transparency – and the proposed requirement of damage are considered from different viewpoints, such as the principle of maximum disclosure, the scope of accessibility and the scope of accessible information. Furthermore, the article evaluates the proposal with the use of a theoretical framework holding three different benchmarks: tax compliance, administrative costs for the tax administration and taxpayer privacy. It is argued that a requirement of damage facilitates public access to information and thus should provide benefits in terms of the level of taxpayer compliance, but at the same time recognizes that full disclosure in every situation may not be appropriate due to, for instance, the interest of protecting taxpayer privacy.
The Taxation of
Foreign Investment Funds: A Comparative Review of Selected Aspects of the Rules
of Germany and New Zealand
Authors: Reuss A. von , Prebble J.
Published: December 2023

For any country, working out the most appropriate method of taxing its
residents’ interests in foreign investment funds poses difficult challenges of
regime design. Unlike some problems of tax design, the optimum structure of a
foreign investment fund regime is likely to vary with the size of the economy
of the country in question.This article compares selected features of the
foreign investment fund regimes of Germany and New Zealand, respectively a
relatively large economy and a relatively small economy. It addresses the
taxation of tax residents investing in investment funds based in foreign
countries. In this context, the taxation of (or, more precisely, the
calculation of the income of) foreign investment funds themselves is relevant,
because countries’ foreign investment fund regimes typically tax their resident
investors on an accrual basis. The article outlines the foreign investment
fund regimes of New Zealand and Germany. It describes calculation methods for
determining income derived from a foreign investment fund and identifies
problems in the context of the purchase and sale of shares. Finally, the paper
deals with the establishment of a flat capital gains tax for individuals (Abgeltungssteuer) in Germany and examines the possibility of
adopting similar rules in New Zealand. The structure of comparison is parallel,
not serial. That is, the article does not deal with the regimes of the two
countries seriatim, but in parallel, moving from one feature or concept to
another and comparing the manner in which Germany and New Zealand address the
issues that arise.
A Critical Evaluation of the International Impact of the Global Minimum Tax
Authors: Garbarino C.
Published: December 2023

This study provides a critical evaluation of the global minimum tax within the framework of the so-called “two-pillar” solution, addressing in particular its distributional effects, through a reconceptualization of the harmful tax competition policy challenge as a collective action problem. In doing so, it juxtaposes the potential outcome of the two-pillar initiative to the international tax implications prospectively arising from the proposed US corporate tax reform.
Data Protection in Direct Tax Matters and Developments from the EU Standpoint: The Case of Automatic Exchange of Information
Authors: Ronco S.
Published: December 2023

The goal of this contribution is to address the complex relationship between taxation law and the protection of taxpayers’ data, primarily from the perspective of EU data protection law and in connection with mechanisms of exchange of information. This article points out at the outset that the legislation protecting personal data in tax matters at EU level is still rather fragmented, and that the body of jurisprudence of the Court of Justice of the European Union and of the European Court of Human Rights has not yet fully developed specific guidance, especially as regards the compatibility of automatic exchange of information with the right to the protection of personal data. In light of this, the research takes as a reference point the case law on the right to the protection of personal data in matters not related to taxation, with a view to assessing whether useful indications and principles could be transposed to the field of taxation. In addition, the analysis will offer some insights into (i) the available safeguards in the hands of taxpayers during the processing of their personal data by tax authorities; and (ii) the consequences of the adoption of the General Data Protection Regulation for Directive 2011/16/EU on exchange of information in tax matters, and for international agreements based on the FATCA and CRS frameworks.
Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions against Base Erosion and Profit Shifting
Authors: Cavelti L.U. , Jaag C. , Rohner T.F.
Published: December 2023

It is widespread practice around the world that corporate entities pay taxes to the country where they are formally registered and to the country in whose territory they generate income. While the former is generally known as the “country of residence” the latter is usually referred to as the “country of source”. This article questions separate taxation based on this distinction between the country of residence and the country of source. It argues for a departure from the traditional international allocation of the right to tax corporate income and suggests that a corporate entity should instead pay income tax exclusively to the countries in which it has relevant business activities. In other words, this article advocates a “source-based corporate income tax”, meaning the global allocation of corporate income based on the source of income. Moreover, in examining the question of where business activities of multinational corporations effectively take place, this article describes criteria for determining source countries. Furthermore, it offers a method for formulary apportionment of corporate income between those countries in which a given multinational corporation generates income. The article argues that source taxation of corporate income would be coherent with the economic nature of corporate income taxation. Source taxation of corporate income would also make the arbitrary concept of corporate residence irrelevant, and it would allow the outdated legal concept of permanent establishment to be abolished. This article takes an interdisciplinary approach to argue from both legal and economic perspectives. It adds to the body of literature that discusses how countries should tax corporate entities doing business across national borders. It also contributes to the ongoing debate about the OECD’s recent controversial efforts to prevent corporations shifting profits between countries to minimize their exposure to national tax systems (base erosion and profit sharing, or BEPS).
Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy
Authors: Piantavigna P.
Published: December 2023

This article addresses a massive topic: tax competition and trends in aggressive tax planning matters. In particular, the article aims at demonstrating how the concepts of “tax competition” and “tax coordination” must be rephrased after the introduction of the notion of “aggressive tax planning” in order to be acknowledged in the new (global) operating environment. Even if the concept of “tax competition” cannot be totally formalized or objectified, literature – prior to the BEPS Project - was used to identify it in policies between tax jurisdictions by way of tax incentives and advantages to attract sales, distribution, or headquarter functions of MNEs to locate to a particular country. This phenomenon, labelled as “fair” under the jurisdictional competition theory, emerges as “harmful” insofar as it distorts the location of business and trade, erodes the tax base of other countries (also referred to as contributing to the “race to the bottom”) and undermines the fairness, neutrality and broad social acceptance of tax systems generally. Following the introduction of the (rather new) notion of “aggressive tax planning”, it is examined whether the scope of the harmful tax competition may be extended and – as a result – whether it requires more integrated tax coordination at international level. The answer to that question is particularly problematic, and it also has consistent implications in the EU area, where tax competition plays a fundamental role in economic and monetary policies. In this article, the author argues that, to the extent that national tax-competitive measures fulfil the artificiality test implied in the concept of aggressive tax planning as elaborated by the OECD and embodied by EU law, countries may (fairly) compete and – at the same time – be coordinated in the fight against BEPS behaviours. Indeed, the concept of aggressive tax planning represents the most appropriate balancing instrument to satisfy the need for states to protect their tax revenues and to preserve the right of sovereign governments to introduce favourable regimes to attract investments and taxable profits.
Tax Abuse in the European Union: The Current State of Affairs
Authors: De Broe L.
Published: December 2023

In this contribution, the author, who was a pupil of the late Prof. em. Frans Vanistendael and later became his successor at the Institute of Tax Law at KU Leuven, discusses the view of Prof. em. Vanistendael on tax abuse. Prof. em. Vanistendael took the position that there are multiple notions of tax abuse in EU law, depending upon whether abuse of primary or secondary law is at stake. The present author, however, argues that there is only a single notion of tax abuse which is incarnated in the general EU law anti-abuse principle that applies in all areas of tax law, but not necessarily with the same effect.
Institutional and Structural Legitimacy Deficits in the International Tax Regime
Authors: Ozai I.
Published: December 2023

As the OECD and the G20 strengthen their central role in the international tax policy arena, scholars and commentators increasingly question their legitimacy to impose standards and norms worldwide. Calls for greater participation of developing countries led the OECD to introduce the Inclusive Framework. Despite questions about whether such initiative improved normative legitimacy or constituted mere rhetoric to circumvent calls for greater inclusiveness, it illustrates the attention given by policy leaders to the potential legitimacy deficits in the international tax regime.
This article analyses the present international tax regime from the perspective of normative legitimacy and argues that despite the importance of improving participation of less powerful countries in international tax policy decisions, increased participation alone may not suffice in making these decisions responsive to interests and needs of developing countries. Structural shortcomings in the institutional design of the international tax regime may require a deeper discussion on what normative principles should guide overall reform of the international tax system in a way that produces a fairer allocation of rights and duties among different stakeholders.
Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality
Authors: Spengel C. , Heckemeyer J. , Nicolay K. , Bräutigam R. , Stutzenberger K.
Published: December 2023

Corporate tax systems encourage the use of debt rather than equity finance. This corporate debt bias is a matter of concern in light of its implications for macrofinancial stability. In October 2016, the European Commission addressed the issue in its relaunched proposal of a Common (Consolidated) Corporate Tax Base (CC(C)TB). Various reform options to alleviate the debt bias and increase financing neutrality of tax systems exist. Whether such reforms are indeed effective from the point of view of EU Member States depends on how they interact with the specific local tax codes. Based on the well-established indicators of the effective tax burden of companies according to the Devereux/Griffith methodology, this paper analyses the impact of four fundamental tax reform options on financing neutrality in each EU Member State. The results show that all fundamental tax reform options largely establish financing neutrality in the EU Member States but considerably differ in their consequences for corporate investment.
DAC 6: An Additional Common EU Reporting Standard?
Authors: Peeters B. (Bart) , Vanneste L.
Published: December 2023

In June 2018, Directive 2018/822/EU introduced the mandatory disclosure of tax arrangements as the 6th amendment to the Directive on administrative cooperation in the field of taxation (DAC 6). Although presented as a uniform European framework, its broad and vague terminology will lead to differing domestic implementations, immediately challenging the Commission’s argument for a uniform application: secure the proper functioning of the internal market. This article illustrates this tension throughout a profound analysis of DAC 6: although invoking the internal market, it primarily broadly fights against tax avoidance and aggressive tax planning, improving the internal market being only its indirect underlying goal. Given this primary aim, the contribution also assesses the Directive’s relation to other existing tools and confronts it with the freedoms of establishment and services. Developed to enhance the internal market, the question arises whether its additional restrictions can be justified when analysed under EU primary law.
Tax Treatment of
Team Performances under Art. 17 of the OECD Model Convention
Authors: Tetłak K.
Published: December 2023

This article discusses the tax treatment of entertainment and sports
team performances under Art. 17 of the OECD Model. A comprehensive description
of tax implications of earning foreign income is provided for team members and
teams. For the purposes of the analysis, team members have been divided into
performing and non-performing employees, and performing and non-performing
contractors. The review of the tax treatment of income earned by teams covers
indirect payments to performers, income in respect of performance and
non-performance profits. The discussion of the current international tax system
for entertainment and sports teams is followed by an examination of the
possible application of alternative taxation models, including those already
used by the OECD Model in relation to other items of income. Proposals such as
a modification of the scope of Art. 17, income and time thresholds, limitation
of Art. 17 to certain situations and gross-basis taxation are
considered.
The Status of the OECD Transfer Pricing Guidelines in the Post-BEPS Dynamic
Authors: Kobetsky M.
Published: December 2023

Despite the vast literature on the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines), its status has received little consideration. The image in the literature is that the OECD Guidelines is a significant publication, given the substantial cross-border trade between associated enterprises. In the OECD/G20 BEPS Project, the Final Report on Actions 8-10, published in 2015, revised the OECD Guidelines as part of the sweeping measures to counter aggressive tax avoidance by certain multinational enterprises (MNEs), such as Google LLC, Facebook Inc. and Apple Inc. BEPS Actions 8-10, inter alia, revised the guidance on intangibles and cost contribution arrangements to prevent profits from intangibles being allocated to low-tax jurisdictions. As anticipated, the OECD has reported that transfer pricing disputes are rising. In particular, BEPS Action 14, on dispute resolution, requires tax treaties to include article 9(2) of the OECD Model Tax Convention, on corresponding transfer pricing adjustments, in tax treaties. Moreover, BEPS Action 14 (element 1.1 of the minimum standard) requires that access to the mutual agreement procedure be available for transfer pricing cases in tax treaties and that countries implement the resulting mutual agreements. As a minimum standard, members of the Inclusive Framework are obliged to implement this measure, which further elevates the status of the OECD Guidelines, as resulting disputes will be resolved on the basis of the principles in the OECD Guidelines. The membership of the Inclusive Framework exceeds 135 countries. As there is a dearth of transfer pricing case law, the consequence is that courts have only established limited jurisprudence on the topic. One Australian transfer pricing case concluded that the OECD Guidelines had no formal status in treaty interpretation. It is asserted in this article that the OECD Guidelines is part of the Commentary accompanying the OECD Model Convention on Income and on Capital. Even so, it is argued that treaty countries should not only use the OECD Guidelines as a guidance document in their domestic rules, but expressly state in their tax treaties that the OECD Guidelines are to be used for the interpretation of the associated enterprises article. In addition, the treaty statement should specify whether the static or ambulatory approach should be applied. This article asserts that the best way forward is for the OECD to illuminate the status of the OECD Guidelines by including a clear statement in the Commentary on the intrinsic character of the OECD Guidelines and expressly identify which parts of the OECD Guidelines form part of the Commentary, adapting the approach taken in the Commentary on the business profits article incorporating the 2010 Report on the Attribution of Permanent Establishments.
Automatic Information Exchange versus the Withholding Tax Regime
Globalization and Increasing Sovereignty Conflicts in International
Taxation
Authors: Cavelti L.U.
Published: December 2023

Traditionally, international tax law has predominantly concerned
itself with the avoidance of double taxation. However, the increasing influence
of globalization and digitalization on domestic tax systems has made improved
international cooperation inevitable. At the crux of the matter is a question
of design – what does efficient international cooperation look like? These days
it looks like the deterrence effect of the automatic information exchange is
the form of cooperation that is preferred by most governments and academics.
Nevertheless, it is worth analysing the alternative model of the withholding
tax regime proposed by the Swiss government. Comparing the pros and cons of the
two models, this article concludes that automatic information exchange is
better suited as a global standard. But, as the article explores, the
competition between the two models reveals increasing sovereignty conflicts in
international taxation. Sovereignty conflicts that will most likely increase
with the automatic information exchange.
Tax Treaty Treatment of Dividend Related Payments under Share Loan
Agreements
Authors: Weber K.D.
Published: December 2023

The article analyses some of the qualification and allocation
challenges that dividend related payments under share loan agreements give rise
to for tax treaty purposes. The analysis is based on constructed scenarios
illustrating how inconsistent domestic allocation of the dividend related
payments give rise to qualification and allocation conflicts for tax treaty
purposes in cross-border situations. The main challenges concern to what extent
dividend related payments may be covered by the term “dividends” in article 10
of the OECD double tax convention and to what extent the lender in a share loan
agreement fulfils the beneficial ownership requirement.
The Physical, Human-Driven Digital Economy: The Overvaluation of Intangibles and Its Effects on Tax and Society
Authors: Winterhalter J. , Sattorov M. , Seiling L.
Published: December 2023

Considering intangibles not simply as the output of a genius or artificial intelligence (AI) from the cloud but as the output of the triad of labour, data and resources, the authors argue against the perception of the digital economy as mainly driven by intangibles and instead focus on its implications for profit attribution and profit determination within transfer pricing. The potential negative impacts, such as inequalities and a monopoly-driven innovation blockade, resulting from a potential overvaluation emphasize the need for further research. The main implication for international tax law and the discussion for its nexus is that even for an AI you might require a physical presence in the form of labour, data and resources.
Prospects for Taxation of the Digital Economy between “Tax Law and New Economy” and “Tax Law of the New Economy”
Authors: Cugusi I.
Published: December 2023

The digital revolution raises the question as to whether the international tax rules remain fit for purpose in an increasingly changing environment. The relationship between the digital economy and the existing categories of international taxation is usually approached assuming the existence of a conflict. Is that the right approach to address the question? Although the term “digital economy” is widely used, it relates only to the digital space while it suggests the exclusion of the physical one. The author of this article has a different standpoint and proposes to develop a model of taxation of the internet that goes beyond the narrowest scope of the digital economy and better reflects the modern economy where the virtual and physical worlds are closely interdependent and interconnected. The study contributes to develop a concept of internet community by establishing why it is likely to be a new qualitative key indicator in the coming decades both for purpose of defining the “sufficient economic presence” and allocating profits.