bluuebunny/crossref_metadata_2025 huggingface dataset:
How Can the East African Community Guard Against Base Erosion and Profit Shifting While Working Towards Deeper Integration? Lessons from the European Union
Authors: Titus A.
Published: December 2023

The East African Community (EAC) is working towards establishing deeper integration between its six partner states. The EAC partner states are: Burundi, Kenya, Rwanda, South Sudan, Tanzania and Uganda. This paper analyses the lessons the European Union may offer the EAC in guarding against base erosion and profit shifting while implementing its integration project. Corporate tax and VAT have been identified as the two tax bases most at risk. This paper analyses the steps taken by the European Union to protect its corporate tax and VAT bases, and draws from the European Union’s proposed Common Consolidated Corporate Tax Base and its VAT harmonization efforts to recommend best practices for the EAC.
Fundamental Elements of a Blockchain-Based Tax System – When to Use Blockchain for Tax?
Authors: Post D.R. , Cipollini C.
Published: December 2023

This article aims to explore the fundamental elements of a blockchain-based tax system by approaching the research question of when to use blockchain for tax. The authors, after introducing the basics of blockchain technology, address the conceptual theoretical perspective by identifying the preconditions under which blockchain can concretely represent a valuable opportunity for tax. In this respect, the analysis starts from the systematic literature review and also covers the different points of view from which to consider the development of a blockchain-based tax system, including the tax administration’s perspective, the taxpayer’s perspective, and the ecosystem perspective. Furthermore, the article addresses the empirical analysis of the current blockchain pilot projects in the tax domain; in this respect, the objective is to verify whether and how each use case concretely addresses the above preconditions. The authors also discuss some future possibilities for more blockchain-based use cases having regard to revenue sourcing rules under the OECD Pillar One proposal and transfer pricing control. In the conclusions, the authors argue that, to comply with the principle of tax efficiency, blockchain-based use cases for tax should always comply with the preconditions identified under the present study.
Protected Tax Havens: Cornering the Market through International Reform?
Authors: Kolstad I.
Published: December 2023

Since 2000, an international reform process has been underway to reduce the negative impact of tax havens. This article analyses whether the reform period has favoured protected tax havens, i.e. havens with strong connections to the United Kingdom, the European Union, the United States and China, relative to tax havens without such connections. Using an implicit difference-in-difference approach with heterogeneous treatment effects, the author shows that portfolio investment in protected havens increased significantly more than in unprotected havens in the period 1997 to 2015. In other words, through their associated territories, some of the most powerful countries in the world seem to have cornered the market for tax haven services during the reform period. This may make further reform more difficult.
Income Tax Treatment of Crowdfunding at National Level: Exploring the Suitability of the Conventional System and Scope for a New Approach
Authors: Casano F.
Published: December 2023

This article focuses on the income tax analysis of equity and debt crowdfunding in some of the EU Member States. It critically discusses the opportunity to nationally regulate the income tax legislation of crowdfunding in the same way as traditional financial methods. It also analyses the necessity to adopt tax incentives benefiting crowdfunding investors and lenders, justified by the public interest of economic growth and the provision of financial support for small and medium-sized enterprises and start-ups. From an EU perspective, the opportunity to adopt a harmonized income tax discipline on crowdfunding is identified. In the conclusions, the author shares her final inferences and recommendations.
Tax Treaty Override and the Need for Coordination between Legal Systems: Safeguarding the Effectiveness of International Law
Authors: De Pietro C.
Published: December 2023

Treaty override, which generally concerns international law, has a specific connotation with regard to international tax law. The specific connotation of tax treaty override essentially depends on the structure and functioning of the OECD Model on which tax treaties are commonly based. Thus, a study of tax treaty override, regardless of the classification as a monist or dualist system, necessarily involves, on the one hand, an analysis of the relationship between general international law and international tax law and, on the other hand, an analysis of the relationship between international and national law. The first analysis is directed at understanding the structure of tax treaty override and, therefore, at determining the core of the interpretative process which underlies its detection. The examination of the relationship between international and national law is, instead, functional at evaluating the legitimacy (or illegitimacy) of tax treaty override. It is also important to emphasise that nowadays, very often, the relevant relationship is not only between sources of national and international law, but it necessarily involves – as an additional parameter – EU law. This is true not only for the EU Member States, but also for third countries that conclude international treaties with them, and whose rights could easily be affected by a subsequent change to EU law. In this context, treaty override is the most damaging manifestation of lack of effectiveness of international law, which means lack of legal protection for economic operators – and therefore taxpayers – acting globally. For this reason, the resolution of the issues concerning tax treaty override represents an important step towards a necessary consolidation of the relationship between national, international and EU law. This consolidation will guarantee more certainty of law.
Danish Cases on the Use of Holding Companies for Cross-Border Dividends and Interest – A New Test to Disentangle Abuse from Real Economic Activity?
Authors: Baerentzen S.
Published: December 2023

This article provides a critical analysis of the rulings from the European Court of Justice in six Danish cases on the use of holding companies for cross-border dividends and interest, the so-called “Danish beneficial ownership cases”. The rulings are analysed in light of their unique facts and background to provide a better understanding of their outcome. In particular, the indications of abusive situations as provided by the Court are analysed in the light of economic theory in order to ascertain their meaning and effectiveness in disentangling abusive behaviour from valid business activity. Finally, this assessment is used to substantiate that the subjective element of the abuse test as developed by the Court has developed into an economic assessment to be based on everyday hallmarks of economic standards, rather than a legal assessment.
The Distinction between Direct and General Costs with Regard to the Deduction of Input VAT – The Case of Acquisition, Holding and Sale of Shares
Authors: Ramsdahl Jensen D. , Stensgaard H.
Published: December 2023

In revealing the conditions for the deduction of input VAT, the essential questions concern the nature of the so-called ''direct and immediate link'' test and thus also the criteria for the important distinction between direct costs and general costs. The ''direct and immediate link'' test is of general importance to all types of costs, but judged from the case law of the ECJ it has especially materialized itself when it comes to costs related to the acquisition, holding or sales of shares. The purpose of this article is therefore twofold. On the one hand it deals with the difficult question of distinguishing between direct and general costs. On the other hand the aim is to describe and analyse the law as it stands regarding the treatment of shares in the EU VAT system, with a special focus on the right to deduct input VAT on costs relating to transactions in shares. As a part of this analysis the aim is also to pinpoint questions regarding transactions in shares that are still unanswered by the ECJ.
Implementation v. Adaptation: BEPS in Latin America through the Lens of the ILADT Model
Authors: Andrade Rodríguez B.
Published: December 2023

There are specific reasons to affirm that the BEPS Project is not fully suited to addressing the needs of Latin American countries. Therefore, adaptations to several of the BEPS Actions included in the Project are necessary. The drafting of the Multilateral Instrument as proposed in BEPS Action 15 could constitute a proper scenario for submitting and addressing the specific concerns and proposals of the region with respect to the BEPS Project. The author proposes the use of the ILADT Model to address, systematize and generate a sole proposal for the region in order to represent the needs of the region in the drafting of the Multilateral Instrument.
In Memoriam Issue – Preface: Frans Vanistendael’s Legacy for the Future of European and International Tax Law
Authors: Pistone P.
Published: December 2023

Please note that this preface is non-peer reviewed.
Outer Space: The Final Frontier of Taxation
Authors: Calijuri V.
Published: December 2023

As the pace of commercial space exploration quickens, the question arises: is the global tax framework equipped to handle the complexities tied to revenues from outer space? The very nature of these revenues, derived from a deemed sovereign-free source, clashes with traditional tax principles like the source and residence doctrines. While the Outer Space Treaty, accepted by the majority of countries, bars any claims of sovereignty in space and complicates taxation, countries like the United States and Luxembourg have introduced domestic laws granting their residents rights over resources retrieved from space. Additionally, emerging space industries bring to light challenges in areas such as transfer pricing and satellite taxation, highlighting the pressing need for international consensus on these intricate tax matters.
Tax Treaty Obstacles in Implementing the Pillar Two Global Minimum Tax Rules and a Possible Solution for Eliminating the Various Challenges
Authors: Chand V. , Turina A. , Romanovska K.
Published: December 2023

This article addresses the interaction between the global anti-base erosion rules (GloBE rules, namely, the income inclusion rule, IIR, and the undertaxed payments rule, UTPR) with tax treaties. In particular, the article analyses potential limitations to the application of the IIR by the provisions of article 9 of tax treaties. Further, the article investigates possible obstacles to the application of the IIR to tax treaties that contain tax sparing clauses. The article then conducts a similar analysis with respect to the UTPR, which is assessed from the perspective of article 9 and the non-discrimination provisions of article 24. Furthermore, the article explores whether importing article 9(1) into the list of exceptions to the saving clause would be appropriate, and the related consequences. Thereafter, the article gives an insight into the problem of tax treaty overrides which may arise if the Pillar Two rules are implemented in national legislation without making relevant changes to tax treaties. Moreover, this contribution also explores the dispute resolution instruments available to solve potential tax disputes that could arise when “taxation not in accordance with the convention” is detected, as well as other tax disputes that could arise from inconsistent application of the GloBE rules. The authors also highlight possible ramifications under non-tax agreements for such situations. In light of the strong arguments made in this article which indicate that conflicts could indeed arise and treaty overrides could occur, the authors put forth a solution in the form of a safeguard clause – as opposed to a saving clause or interpretative MAPs – that policymakers can incorporate in their treaty network to ensure that the GloBE rules can be applied without triggering frictions with tax treaty law. On the other hand, if such a clause is not inserted into tax treaties, then there is a concrete risk that an unforeseen obstacle of considerable magnitude could arise on the path of the Pillar Two initiative. Of course, the Pillar Two rules should be applied within the boundaries of the safeguard clause and if a state goes beyond its authorization, a conflict with the provisions of the treaty could once again arise. This could then possibly give the taxpayers access to MAPs for misapplication or inconsistent application of the Pillar Two rules. Needless to say, such a clause needs to be implemented through a Multilateral Agreement, which the authors discuss in this contribution. Finally, the authors also analyse selected treaty law-related discrimination issues linked to domestic minimum taxes that are being contemplated by several jurisdictions.
The Law and Policy of VAT Tourist Tax Refund Schemes: A Comparative Analysis
Authors: Wang T. , Stewart M.
Published: December 2023

Many forms of value added tax (VAT) or goods and services tax (GST) include a tax refund scheme for goods acquired by tourists when they visit a jurisdiction. These schemes have not been widely researched, and this article aims to fill this gap by providing a detailed discussion of the policy, legal design and administration of tourist tax refund schemes. The authors identify three main rationales for such schemes: (i) the destination principle, which is the jurisdictional basis for most VATs; (ii) the goal of providing an incentive to the tourism industry; and (iii) the principle of equity, or fairness. The authors then explore policy issues and risks for the design and operation of the main tourist tax refund schemes around the world. They analyse the main elements of the European Union (EU) VAT refund scheme, where the concept originated, and then do a detailed comparison of the design and administration of such schemes with different features GST in Australia and VAT in the People’s Republic of China (PRC). The analysis reveals that countries have quite varied design elements in their tourism refund schemes and face different operational challenges in their implementation. The authors identify ways to improve the design and administration of the schemes in Australia and China in light of the analysis in this article.
Tax Treaty Negotiations: Myth and Reality
Authors: Brauner Y.
Published: December 2023

Tax treaties are the building blocks of the international tax regime. There are currently over 3,000 tax treaties that regulate the lion’s share of cross-border investment. They are largely fashioned after a single model reflecting an increasing convergence of international tax norms. Despite this convergence, and nearly a century passing from when the first modern tax treaties were formalized into a model, there remains a great many unanswered fundamental questions about their application, interpretation, and effectiveness. The recent global discontent with the norms of the international tax regime clearly exposed the importance of these questions. This discontent eventually led to perhaps the single most extensive reform initiative for that regime, known as the BEPS Project. Much effort and energy were spent on the study of tax treaties before, during, and in the aftermath of this project. Yet surprisingly, almost no effort has ever been made to study the actual making of tax treaties and their negotiation. This article aims to begin filling this void with a pioneering survey of tax treaty negotiators that documents the process and launches a discourse over its implications for the interpretation and reform of international tax law around the world.
Curtailing BEPS through Enforcing Corporate Transparency: The Challenges of Implementing Country-by-Country Reporting in Developing Countries and the Case for Making Public Country-by-Country Reporting Mandatory
Authors: Oguttu A.W.
Published: December 2023

Ensuring corporate transparency is essential in a globalized economy to prevent tax base erosion and profit shifting (BEPS). This article explains several corporate transparency initiatives by international bodies that are currently spearheaded by the OECD. Under Action 13 of its BEPS Project, the OECD recommended that multinational enterprises must comply with a globalized three-tier documentation structure, which includes country-by-country (CbC) reporting. At the domestic level, countries that are part of the OECD Inclusive Framework are expected to implement certain provisions to enable CbC reporting and to undergo a Peer Review of the same by the end of 2020. This article addresses three related matters that relevant to ensure the effectiveness of CbC reporting from a developing country perspective. First, the article recognizes that although the OECD has issued reports and guidelines on CbC reporting, the capacity constraints of developing countries often make it difficult for them to engage constructively with those reports. This article provides a one-stop synopsis of what CbC reporting entails and the procedures relating to its implementation. This synopsis will be considered instrumental for policy makers and tax administrations in developing countries. Second, the article discusses some challenges that developing countries face in complying with the implementation requirements of CbC reporting. The article provides recommendations as to how those challenges can be addressed. Third, the article postulates that, even if those challenges are addressed, a policy concern is that the OECD’s restricted approach to CbC reporting (which only permits exchange of the reports between tax authorities) impacts the ability of developing countries to access CbC reports. The paper advances the fact that CbC reporting is not a new phenomenon. The United Nations (UN) was the first to propose policy initiatives on CbC reporting in the 1970s, to be public in nature as the most effective way to ensure corporate transparency. The UN’s policy initiatives protected the interests of developing countries by safeguarding their tax bases. However, the 1970 proposals were not supported by developed countries. This article reviews the extent to which the OECD has taken on the UN’s proposals and argues that any departures from those proposals will negatively impact developing countries’ ability to benefit from CbC reporting. The article recommends that the OECD adopt the UN’s proposal by making public CbC reporting mandatory, otherwise competing interest may hamper the effectiveness of the OECD’s initiative.
Developing Countries and the Proposed Article 12B of the UN Model: Some Known Unknowns
Authors: Andrade Rodriguez B.
Published: December 2023

Article 12B of the UN Model is presented as an alternative for developing countries to the OECD’s Pillar One global proposal. It would be a simpler option in its implementation, operating through a system of withholding taxes, which could generate fewer disputes arising from its interpretation. This proposal could also mean higher revenues for source states than what is offered by Pillar One by attributing a significant portion of revenues to the jurisdiction of the payer. Article 12B could also provide an option to avoid the double taxation of unilateral measures, should they continue over time. However, article 12B of the UN Model also presents some elements that need attention, such as (i) the fact that it constitutes a ring-fencing proposal; (ii) the uncertain definition of the concept of “payer”; (iii) the involvement of financial institutions as withholding agents; (iv) the possible distribution of income among a smaller number of jurisdictions as a consequence of the connection factor selected; and (v) the use of gross income as the basis for calculation. This determines that article 12B has clear strengths and weaknesses in comparison with the other proposals for the taxation of the digital economy that are analysed throughout the article (i.e. Pillar One and digital services tax).
Transfer Pricing and Deemed Arm’s Length Approaches: A Proposal for Optional Safe Harbour Methods Based on Accurate Predetermined Margins of Profitability
Authors: Neto L.
Published: December 2023

This study analyses the existing transfer pricing methods and their encapsulated tendency to rely on the so-called “deemed arm’s length approach”. It puts the spotlight on the fact that most of these methods already rely, to different levels, on formulae and approximations to reach a deemed arm’s length price. The author proposes an alternative transfer pricing methodology intended to overcome existing challenges, including for developing countries. Avoiding the unitary approach and all its controversies, the proposal maintains the integrity of the separate entity approach that has become the political decision predominantly taken by countries with regard to transfer pricing rules. The author maintains that such an alternative solution would be able to cope with the separate entity approach and the arm’s length standard, as well as with urgent demands such as dispute prevention (anticipating the necessity of dispute resolution), accuracy, transparency, certainty and compliance costs, avoiding double taxation, strengthening defence and countering base erosion and profit shifting. The author considers the opportunity costs for the relevant countries and the private sector and assumes that a simpler, less costly and more reasonable transfer pricing system would attract foreign investment. The proposal deals with measures to make predetermined margin methods accurate at the national and international levels, including issues such as the extension of the predetermined margins list, the periodic update and improvement of the list of fixed margins, the collection of information regarding the settlement of the margins of profitability, the possible collaborative participation of the private sector in the fixed margin-making process and mechanisms to clarify and review the fixed margins. Finally, it proposes that the OECD, along with the United Nations, should make the necessary efforts to build a workable, worldwide network of countries making use of this simpler, less costly and more reasonable transfer pricing alternative.
Tax Incentives for Charitable Giving as a Policy Instrument: Theoretical Discussion and Latest Economic Research
Authors: Lideikyte Huber G.
Published: December 2023

This article explores a long-standing research and policy question on whether tax incentives for charitable giving are desirable from legal and economic perspectives. The author discusses legal and empirical aspects that are important in designing tax incentives for charitable giving. Firstly, this article introduces the general theoretical criticism related to the use of tax expenditures as policy measures. Secondly, the author reviews the most recent economic literature that studies various aspects related to the efficiency of tax incentives for charitable giving. In conclusion, both theoretical and empirical research argues that incentivizing charitable giving via tax incentives (especially tax deductions) is not the most equitable and/or the most efficient policy option, at least concerning the current forms of tax incentives. Financial incentives structured as direct expenditures, such as matching grants for charitable donations, may be a more suitable policy option. Economic literature proposes ways to make tax incentives more efficient, for instance taking into account heterogeneous taxpayers’ responses to tax incentives. Such policy options should however be carefully evaluated from a legal perspective, especially in light of the ability-to-pay principle.
A Look at Tax Sparing Clauses in the 21st Century as Tools for the Implementation of Tax Incentives from the Perspective of Developing Countries
Authors: Andrade Rodríguez B.
Published: December 2023

Over 20 years after the OECD issued the 1998 Report by the Committee on Fiscal Affairs (Tax Sparing: A Reconsideration), it is appropriate to revisit the reasons that the OECD used for discouraging the use of such clauses, re-evaluating the soundness of such reasons under the current circumstances. Although tax treaties signed in the 21st century show a reduction in the use of such clauses, they are still part of international treaty practice. However, the most recent model clauses incorporate some remedies that prevent their abuse, taking into account some of the OECD’s recommendations included in the 1998 Report. Tax sparing clauses are vital international instruments used to retain the effectiveness of tax incentives in respect of multinational entities by avoiding a situation in which a reduction in taxation in the host country increases taxation in the residence country. Therefore, tax sparing clauses can only be analysed considering the fundamentals of tax incentives, understanding that the former support the latter. While the OECD has advised the limited and exceptional use of tax incentives and the mechanisms for their incorporation through the use of tax sparing clauses, respect for sovereignty has been used as a strong argument against these recommendations. However, there are valid reasons justifying the full but cautious use of tax incentives and in combination with tax sparing clauses. The assessment of the adequacy of specific-purpose tax incentives will depend on a number of complex social, economic and political factors that start by analysing the financial and government systems of the state that provides the tax incentive. Tax incentives can prove to be efficient or inefficient depending on the purpose that the state pursues and the means to achieve these objectives, so it is not possible to universally sustain the inconvenience of developing countries using tax incentives as part of their tax policy. This will clearly influence the negotiation of the use of tax sparing clauses in bilateral treaties. In addition, the drafting of modern tax sparing clauses should aim to tackle their use beyond their main purpose and in line with controlled foreign corporation rules and other minimum taxation provisions as envisaged in the framework of the Pillar 2 debate.
Articles 24(4) and 24(5) of the OECD Model Applied to Domestic Thin
Capitalization Rules
Authors: Bammens N.
Published: December 2023

This article discusses the potential infringement of articles 24(4)
and 24(5) of the OECD Model by domestic thin capitalization rules. Given the
purpose of such rules, they are often targeted at cross-border transactions, as
a result of which tax treaty discrimination issues may arise. However, because
of the intricate relationship between the non-discrimination provisions and the
treaty provisions governing the arm’s length nature of transactions between
related enterprises, the discrimination analysis may not always be entirely
straightforward.
Capital Gains: The History of the Principle of Symmetry, the Internal Order of Article 13 and the Dynamic Interpretation of the Changes in the 2010 Commentary on “Forming Part” and “Effectively Connected”
Authors: Pijl H.
Published: December 2023

This contribution discusses the symmetry in the attribution of taxing rights of income and capital gains/capital in a historic context. It describes the unsolved hierarchy problems that were introduced with the introduction of article 13(4) in 2003. Article 13(4) has also disturbed the previously balanced coordination of articles 7 and 13 in paragraph 4 of the Commentary on Article 13. The contribution criticizes the late (2010) introduction of the new Commentaries explaining “effectively connected with” and “forming part of the business property of” a PE.
Market Infrastructure Regulation and the Financial Transaction Tax
Authors: Heber C. , Sternberg C.
Published: December 2023

Based on the sensitivity of the European financial markets highlighted by the last financial crisis, the European Union is pushing for reforms of the existing regulatory framework and has also proposed a financial transaction tax. Until now, the European Union has already adopted a Regulation on short selling and certain aspects of credit default swaps and a European Market Infrastructure Regulation aiming at regulating over-the-counter derivatives markets. The Directive on Markets in Financial Instruments was subject to major reforms and Regulations on Markets in Financial Instruments and on Central Securities Depositories were enacted. This strand of financial market regulation shall be complemented by a Financial Transaction Tax pushed forward through the enhanced cooperation mechanism. This article analyses the interplay between the financial market regulation and the proposed financial transaction tax. The authors will conclude that both ways of regulating financial markets are not sufficiently coordinated.
Artificial Intelligence and Tax Administration: Strategy, Applications and Implications, with Special Reference to the Tax Inspection Procedure
Authors: Serrano Antón F.
Published: December 2023

This article provides insights into the use of artificial intelligence (AI) by tax administrations as a means of transforming tax procedures by improving tax efficiency and transparency, coming up with ideas and plans to implement new data-driven tax administrations, automating repetitive tax tasks, improving the fight against tax evasion, obtaining tax information to be used by the tax administration and providing other taxpayer services. Although the article focuses mainly on the use of AI in tax audits and the way to identify tax risks and taxpayer segmentation through AI, it also includes some reflections on data governance. Due to the fact that tax administrations are currently at different stages of AI use, the author aims to reveal the state of the art of AI in the tax world and to foster the ethical and responsible use of AI in tax administrations, in balance with taxpayers’ rights and guarantees. Modern tax administrations cannot allow themselves to be anything but efficient and transparent in the fight against tax evasion.
Joint Audits: Applicable Law and Taxpayer Rights
Authors: Čičin-Šain N. , Ehrke-Rabel T. , Englisch J.
Published: December 2023

This article first provides an overview of the concept, categories and objectives of joint audits, defined as all forms of international cooperation between tax authorities where officials from one country take part in a tax audit carried out by officials of another country. Subsequently, questions of applicable law, taxpayer rights standards in particular, are discussed. On this basis, an in-depth analysis of the relevant constitutional and legal guarantees of taxpayer rights is carried out from the specific perspective of EU law. The article concludes with a plea for further harmonization of joint audit procedure at EU level, in order to provide legal certainty and as a prerequisite for a more prominent role of this legal instrument.
Hybrid Mismatch Arrangements – A Myth or a Problem That Still Exists?
Authors: Kahlenberg C. , Kopec A.
Published: December 2023

In recent months, a fierce discussion on Base Erosion and Profit Shifting (BEPS), in particular concerning the use of hybrid financial instruments, has been rumbling. In addition to the OECD Report released under Action 2, the European Commission has also made its contribution to the fight against “international tax arbitrage” by issuing Directive (2014/86/EU) amending the Parent-Subsidiary Directive. The authors investigate various tax classification criteria of financial instruments in each EU Member State, and indicate the causes of qualification conflicts leading to unintended double non-taxation. The article provides a detailed examination of the operation of the proposed “linking rules” at the OECD and EU level. In this context, the authors address the question whether the solutions published by the OECD and the EU are an effective tool in the prevention of qualification conflicts, and whether, in the absence of a tie-breaker rule, the interrelation of these approaches may lead to double taxation. Further, it will be examined whether the newly introduced standards are able to ensure international coherence in corporate income taxation.
Recovery of Disputed Tax Claims
Authors: Fritz C. (Carika) , Kargitta S. , Seer R.
Published: December 2023

Tax-levying jurisdictions have to grapple with the tension between affording taxpayers a right to effective remedies and the revenue authority’s responsibility to efficiently and effectively collect taxes. This article shows that, in the main, jurisdictions tend to follow a rule-exception approach in terms whereof they deviate from their stance on whether or not disputed tax claims should be recovered pending the adjudication of the dispute in certain instances. This ensures proportionality to ensure that appropriate means are used to obtain policy objectives. Nonetheless, some jurisdictions apply the principle of “solve et repete”, in terms whereof taxpayers cannot challenge the assessment before they have paid at least part of the assessed amount. This is devoid of any proportionality and highly questionable from a fundamental rights perspective. This article further considers the cross-border recovery of disputed tax claims and points out that the requesting tax authority should thoroughly examine the grounds for taking recovery or precautionary measures in the form of mutual assistance while the tax claim is still disputed. It must set out its considerations in its request so that the requested tax authority can assess whether action on a disputed claim is compatible with the public policy of the requested state. In that regard, the justification of a request to enforce a disputed claim is of high legal relevance for the requested tax authority and, if it is missing, the assistance has to be denied.
Five Core Problems in the Attribution of Profits to Permanent Establishments
Authors: Collier R. , Vella J.
Published: December 2023

The rules regulating the attribution of profit to permanent establishments (PEs) are a fundamental feature of the existing international tax system yet are beset by a multitude of problems. This article identifies five “core” problems with these rules: (1) the absence of a single standard for PE profit attribution; (2) conceptual and practical problems arising in the application of the Authorised OECD Approach; (3) new pressures arising as a result of the changes made to the PE threshold rules by the BEPS Project; (4) the failure to deal with the uncertainties between the transfer pricing rules and the PE attribution rules in the aftermath of BEPS; and (5) a raft of new challenges arising from the work on the digitalization of the economy. To a large degree, these issues are symptomatic of the problems faced by the international tax system as a whole. This article analyses the source, nature and impact of these core problems, before concluding with some brief thoughts on potential solutions.
The Arm’s Length Standard and Tax Justice: Reflections on the Present and the Future of Transfer Pricing
Authors: Navarro A.
Published: December 2023

The aim of this contribution is to analyse the arm’s length standard from a tax justice perspective so as to determine the proper breadth of the fiction it imposes. To that end, an interpretative solution is proposed to minimize negative outcomes derived from the alleged shortcomings of the mentioned standard that mainly arise due to the fact that MNEs do not operate in markets as independent parties do. Although the proposal may seem rather theoretical or abstract, practical implications may be derived from it in diverse matters within transfer pricing, e.g. on the recognition of profits derived from active and passive association, on how synergistic gains should be split, on the scope of transactional adjustments and on the fostering of two-sided analysis. In fact, the proposal may serve to provide a sound and strong theoretical basis to encourage the proposals discussed within the BEPS Project.
Should Inheritance Be Taxed as Income?
Authors: Stevanato D.
Published: December 2023

Many have advocated the taxation of bequests and gifts as income in order to achieve substantial revenues from unearned wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary’s income. Even for those who claim the inclusion of inherited wealth in the beneficiary’s income tax base, the features of the current taxes on gratuitous transfers should be retained. High tax exemption thresholds, annual exemptions for small gifts, medical expenses and transfers to spouses, tax deferral for illiquid assets and so forth would continue to apply to inherited wealth, notwithstanding their inclusion in the income tax base. In the author’s opinion, the foregoing is a serious argument against including inheritances in the concept of taxable income. The special treatment to be accorded to inherited wealth, as compared to other taxable income, undermines the belief that legacies should be imposed as income, since it signals that they are inherently different. Inheritance is certainly suitable grounds for taxation, but it seems more appropriate to continue taxing it as part of an autonomous levy, without yielding to suggestions that it be included in the income tax base.
“Visible, Though Not Visible in Itself”. Transparency at the Crossroads of International Financial Regulation and International Taxation
Authors: Turina A.
Published: December 2023

This article addresses the origins and potential evolutionary
perspectives of one of the most frequently recurring words in the international
tax policy debate: transparency. In doing so, this study introduces a two-level
analysis. At a background level, it acknowledges that transparency is – by now
– a term of art in the social sciences which lends itself to some specific
legal characterizations. Adopting this very conceptual framework, the article
advances the hypothesis of many symmetries between the international tax and
financial regulatory spheres, which, in some instances, would seem to be
suggestive of a derivative nature of the currently promoted transparency agenda
in international taxation from various initiatives in the field of
international financial regulation: this observation applies in particular to
some underlying conceptual categories, institutional frameworks and concrete
implementation mechanisms. The article argues that there are, thus, ample
margins, on the one hand, to promote a reconciliation between these two
regulatory spheres and, on the other hand, that international financial
regulation – due to its historical precedence – may serve as a good predictor
of some fundamental developments in the area of international tax transparency,
once again especially with regard to the development of an institutional
framework and the adoption of implementation mechanisms. At the same time, the
shortcomings or asymmetries of the transparency agendas promoted in the two
main fields of enquiry covered by the article are addressed in the light of the
contribution of interdisciplinary “transparency studies” surveyed in the
background section of this contribution.
PENGOLAHAN MINUMAN HERBAL PANJARE UNTUK MENAMBAH PENDAPATAN WARGA DESA KEMBANGBELOR
Authors: Pudji Widjajati Endang , Cattleya P. A. Islami Mega , Pratiwi Adinda Laksmi
Published: December 2023

Minuman herbal merupakan salah satu minuman yang dapat dikonsumsi sebagai pengobatan. Indonesia sebagai negara dengan hasil alam rempah-rempah yang melimpah telah memanfaatkan berbagai jenis rempah untuk meningkatkan kesehatan dan mengobati penyakit. Meihat peluang ini, kegiatan pengabdian masyarakat yang dilakukan berfokus pada penyuluhan kepada warga Desa Kembangbelor, Kabupaten Mojokerto dalam pengolahan minuman herbal. Rempah-rempah yang digunakan adalah jahe, pandan, dan serai serta diberi nama Minuman Herbal PANJARE. Hal ini dapat memberikan manfaat bagi warga desa, yaitu pemanfaatan sumber daya alam, peningkatan produktivitas kerja, dan peningkatan sektor perekonomian.

Kata Kunci:  Minuman herbal, peluang usaha, penyuluhan
INOVASI USAHA MELALUI DIVERSIFIKASI PRODUK, BAHAN BAKU DAN TEKNIK PRODUKSI PADA PRODUK MAKANAN RINGAN “Nd.Rizky’S”
Authors: Nurmala Nurmala , Salmah Ninin Non Ayu , Darmawati Tri Darmawati , Oktariansyah Oktariansyah , Hendri Edduar , Arafat Yasir
Published: December 2023

UMKM merupakan komponen pembangunan perekonomian Indonesia yang mandiri dan berperan dalam meningkatkan kesejahteraan masyarakat melalui produksi produk-produk yang dibutuhkan masyarakat dengan harga yang kompetitif. UMKM “Nd. Rizky ‘S” turut berpartisipasi dalam pembangunan perekonomian Indonesia dan berupaya memperluas skala usahanya sehingga dapat meningkatkan jumlah penjualan, memperluas pangsa pasar dan meningkatkan nilai penjualan. Kegiatan Pengabdian kepada Masyarakat pada UMKM “Nd. Rizky ‘S” dilaksanakan dengan metode penyuluhan. Solusi yang ditawarkan atas permasalahan yang dihadapi UMKM “Nd. Rizky ‘S” adalah melakukan inovasi melalui diversifikasi produk, bahan baku dan teknik produksi sehingga skala usaha meningkat..
BIMBINGAN BUDIDAYA, PENGOLAHAN DAN PEMASARAN JAMUR TIRAM BAGI PEMULA DI DESA KLASEMAN
Authors: D Nourma Ulva K. , Sintia Ana , Fadlullah Mirza Husein
Published: December 2023

Budidaya jamur tiram merupakan salah satu program yang dilakukan dalam kegiatan pengabdian kepada masyarakat desa Klaseman.Jamur tiram putih mempunyai manfaat sangat besar bagi kesehatan karena Didalamnya banyak mengandung zat gizi yang seimbang terutama kandungan Karbohidrat dan protein yang sangat dibutuhkan oleh tubuh. Program ini dilakukan untuk memberikan bimbingan kepada masyarakat pemula dalam membudidayakan jamur tiram. Metode yang digunakan dalam proses ini yaitu memberikan bimbingan budidaya jamur, seperti pembuatan baglog, pengolahan dan pemasaran jamur tiram. Tujuan dari adanya pemberdayaan ini yaitu untuk membantu perekonomian masyarakat desa klaseman agar lebih sejahtera dan baik. Hasil dalam pemberdayaan ini masyarakat agar dapat melanjutkan memproduksi olahan jamur tiram sehingga dapat membantu terhadap perekonomian masyarakat Desa Klaseman. Kegiatan ini diharapkan dapat memberikan manfaat kepada pemula atau masyakarat yang masih jadi pemula untuk membudidayakan jamur tiram
EDUKASI KESEHATAN MENGENAI PERGAULAN BEBAS PADA SISWA KELAS IX DI SMPN 5 BATANGHARI
Authors: Siregar Sri Astuti , Nisa Muflihatun , Umsepiat Ashya Dilla , Gaol Savero Lumban
Published: December 2023

Artikel ini dilatarbelakangi oleh pentingnya remaja mengetahui bahaya pergaulan bebas. Hal ini dikarenakan saat ini tidak jarang dijumpai remaja yang berperilaku menyimpang, seperti tawuran, merokok, mengkonsumsi narkoba, hingga tak segan melakukan seks bebas. Perilaku yang penuh dengan kebebasan sering kali mengarah pada kenakalan yang sangat mencemaskan dan menyedihkan. Untuk itu, diperlukan adanya arahan dan bimbingan kepada remaja untuk dapat membimbing, mengarahkan dan memberikan pendidikan pada remaja supaya remaja dapat mengetahui sikap dan perilaku yang baik saat bertumbuh dewasa. Dalam rangka meningkatkan kesadaran dan pengetahuan siswa akan bahaya pergaulan bebas, maka tim PBL UNJA melaksanakan edukasi kesehatan di salah satu SMP Negeri di Kelurahan Kembang Paseban, yaitu SMPN 5 Batanghari dengan sasaran yang dituju adalah siswa kelas IX SMP. Kegiatan diawali dengan senam, lalu dilanjutkan dengan pemaparan materi mengenai bahaya pergaulan bebas pernikahan dini, dan NAPZA. Setelah itu, kegiatan ditutup dengan sesi diskusi, tanya jawab mengenai topik yang telah disampaikan.
PELATIHAN MICROSOFT EXCEL DALAM UPAYA MENINGKATKAN KINERJA BIDAN DESA UPT PUSKESMAS NAWANGSASI
Authors: Apriadi Deni , Alfiarini  , Robi Yanto
Published: December 2023

Teknologi komputerisasi telah menjadi kebutuhan yang tak terelakan dan telah menjadi kebutuhan setiap instansi baik swasta maupun milik pemerintah. Di ketahui Setiap bulan bidan desa yang berada di UPT puskemas C nawangsasi wajib menyerahkan laporan K1,K4, ibu hamil, laporan balita,remaja, lansia kelahiran dan kematian dan laporan penyakit. laporan tersebut di laporkan denga format lembar kerja excel. Saat ini kendala yang di hadapi adalah bidan desa memiliki keterbatasan dalam pengolahan data menggunakan Microsoft excel. Beranjak dari kondisi tersebut maka di perlukan pelatihan penggunaan microsoft excel bagi bidan Desa di UPT C nawangsasi. Metode yang di gunakan dalam pelatihan ini adalah dengan ceramah dan praktik dan memberikan study case yang harus di selesaikan. Dari hasil kegiatan di ketahui sebanyak 80%mampu menyelesaikan study case sampai  tuntas dan 20% peserta lainnya hanya mampu mengerjakan setengah dari study case yang di berikan.  Hasil dari umpan balik kegiatan ini yang mendapat nilai sangat baik  adalah dalam hal penyampaian Penjelasan materi , Kesempatan memberikan pertanyaan, Kejelasan akan jawaban  dan manfaat kegiatan pelatihan.
PELATIHAN PENULISAN ARTIKEL ILMIAH DAN PEMANFAATAN APLIKASI MENDELEY UNTUK MENINGKATKAN PRODUKTIVITAS GURU DI SMP NEGERI 1 AIKMEL
Authors: Efendi Muhamad Masjun
Published: December 2023

Kompetensi menulis bagi guru merupakan salah satu kemampuan softskill untuk menunjang produktivitas berkarya dan kreativitas. Minimnya pengetahuan guru dalam penyusunan artikel ilmiah serta pemanfaatan aplikasi Mendeley dalam sitasi sumber referensi. Tujuan kegiatan pengabdian ini untuk meningkatkan pemahaman dan keterampilan dalam penulisan artikel ilmiah yang terintegrasi dengan teknologi yaitu aplikasi Mendeley. Kegiatan pengabdian diberikan kepada guru di SMP Negeri 1 Aikmel secara luring. Metode pelaksanaan pengabdian terdiri dari persiapan, pelaksanaan dan evaluasi. Hasil kegiatan yang mengacu pada angket yang berisi 10 aspek pada pretest maupun posttest menunjukkan bahwa setiap aspek telah melampuai target yang telah ditentukan yaitu minimal 80%, dimana prosentase terendah sebesar 81,08% dan tertinggi sebesar 94,59%. Di samping itu, hasil kepuasan yang ditunjukkan oleh peserta secara umum sebesar 94,60%. Dengan kata lain, kegiatan pengabdian yang telah dilakukan di SMP Negeri 1 Aikmel mengenai pelatihan penyusunan artikel ilmiah dan pemanfaatan aplikasi Mendeley sangat efektif dan berhasil.
PELATIHAN USAHA AROMERIKAL (AQUAPONIK ROSEMARY DALAM EMBER IKAN LELE) SEBAGAI SUMBER PANGAN DAN BAHAN HERBAL DI DESA BOGEMPINGGIR
Authors: Gualbertus Yohanes , Pramudya Erlangga , Rizky Muhammad , Budi Setya , Salsabila Jihan , Setyadi Agung Teguh , Sinaga Butet
Published: December 2023

Desa Bogempinggir adalah desa yang berpotensi untuk dilakukan pengembangan teknik budidaya aquaponik ikan lele dalam ember dan tanaman rosemary. Usaha yang dilakukan adalah usaha AROMERIKAL, yaitu aquaponik rosemary dalam ember ikan lele. Teknik budidaya secara tumpangsari antara tanaman dan ikan dapat menjadi salah satu sumber pemasukan bagi masyarakat.  Pemilihan jenis ikan lele didasari oleh mudahnya pemeliharaan ikan lele dan keunggulan lainnya yaitu manfaat lele bagi kesehatan, sementara pemilihan tanaman rosemary karena manfaat rosemary bagi Kesehatan, sehingga diharapkan usaha AROMERIKAL selain dapat menjadi sumber penghasilan juga berdampak bagi Kesehatan masyarakat.Metode pelaksanaan program dilakukan dengan cara  perencanaan dan persiapan tim, penyiapan materi, sosialisasi, pelatihan dan pendampingan mulai dari budidaya aquaponik AROMERIKAL sampai pada panen dan pemasaran produk. Hasil yang diperoleh dari kegiatan ini adalah   masyarakat mendapat ilmu pengetahuan dan mampu melakukan budidaya secara tumpangsari  tanaman rosemary dan ikan lele serta tumbuh semangat berwirausaha pada ibu-ibu PKK di Desa Bogempinggir, sehingga dapat mendukung program wirausaha wanita mandiri di Kabupaten Sidoarjo