bluuebunny/crossref_metadata_2025 huggingface dataset:
Ta’dib (Penanaman Adab) di Pesantren
Authors: Munzillah Indiarti Muafiqoh , Anshory Muhammad Isa
Published: December 2023

Education is an activity carried out to develop the abilities of students and the cultivation of civilization for students. Pesantren is one of the educational institutions that is the choice of parents with the rampant cases of crisis outside, pesantren are educational institutions where students in the learning process do not commute but live in Islamic boarding schools. Pesantren will provide facilities in the form of dormitories and other needs, in Pesantren learn religious knowledge, memorize the Qur'an, and instill adab to students (santri). The research method carried out is using qualitative research methods with a literature model. The stages in analyzing data are doing it by reducing data, presenting data, and drawing conclusions. Researchers reduce the educational literature and then present it systematically. The final stage is to draw conclusions from critical analysis. There are very important things to be instilled in students, but in fact not only students but all humans. Because with good civility, it reflects good morals as well. The purpose of the study is to find out the meaning of ta'dib (adab planting) and to find out the process of ta'dib (adab planting) in Islamic boarding schools. Ta'dib is to instill and implement adab through the educational order, the implementation of which requires discipline, as well as punishment that leads to warnings that make humans have civilization in studying or in social life. The process of ta'dib actually starts from the family, while from pesantren several methods are carried out, namely 1) the hiwar method, 2) the uswah method, 3) the riyadhah method, 4) the qishah (story) method, 5) the ibrah or mau'idzah method, 6) the targhib and tarhib methods, 7) the proverbs method. Adab planting in Islamic boarding schools cannot be done instantly or quickly, but requires a long time process. Actually, planting adab is done early in the family environment. Planting adab is carried out by several methods. And its implementation is not only for students but for the entire pesantren community.
Büyükşehir Belediyeli İllerde Nüfusun Yaş ve Cinsiyet Yapısı
Authors: ÇAKIR İlknur , KODAY Zeki
Published: December 2023

Türkiye büyükşehir belediye modeliyle ilk kez 1984 yılında yayınlanan 3030 sayılı kanunla tanışmış ve büyükşehir belediye statüsü kazanan ilk iller İstanbul, Ankara ve İzmir olmuştur. İlerleyen süreçte büyükşehir belediyeli illere de yenileri eklenmiştir. Bu kapsamda, 1986 yılında Adana; 1987 yılında Bursa, Gaziantep ve Konya; 1988 yılında Kayseri; 1993 yılında Antalya, Diyarbakır, Erzurum, Eskişehir, Mersin, İzmit, Samsun illeri; 2000 yılında Adapazarı (Sakarya); 2012 yılında Aydın, Balıkesir, Denizli, Hatay, Malatya, Manisa, Kahramanmaraş, Mardin, Muğla, Tekirdağ, Trabzon, Şanlıurfa, Van illeri ve son olarak 2013 yılında Ordu ili büyükşehir belediye statüsü kazanan iller olmuştur. Çalışmadaki en önemli veri kaynağı Türkiye İstatistik Kurumu’ndan (TÜİK) elde edilen yaş gruplarına ve cinsiyete göre belirlenmiş olan nüfus verileridir. Çalışmada yararlanılan kadın ve erkek nüfusuna ait veriler ile geniş ve dar aralıklı gruplandırılmış nüfus verileri, nicel veri toplama tekniklerinden ikincil veriler (istatistiksel veriler) kapsamında değerlendirilen verilerdir. 1985-2000 yılları arasındaki nüfus verileri Genel Nüfus Sayım Sonuçları sisteminden, 2007 yılı ve sonrasına ait veriler ise Adrese Dayalı Nüfus Kayıt Sistemi’nden elde edilmiştir. Elde edilen veriler Excel programı aracılığıyla tablolara dönüştürülüp cinsiyet oranları hesaplanmış, belirlenmiş yıllara ait nüfus piramitleri oluşturulmuş ve yorumlanmıştır. Bu veriler değerlendirildiğinde büyükşehir belediyeli illerdeki toplam nüfus miktarının arttığı ve cinsiyet oranlarında illere ve yıllara göre değişiklikler olduğu görülmüştür. Aynı şekilde nüfusun yaş gruplarına göre dağılımına baktığımızda ise 1985’ten 2022’ye kadar olan dönemde çocuk nüfus oranının azaldığı, yetişkin nüfus ile yaşlı nüfus oranının ise artmaya devam ettiği ve dolayısıyla büyükşehir belediyeli illerdeki nüfusun araştırılan yıllar itibariyle yaşlandığı söylenebilir.
SAHÂBÎ KAVLİNİN HÜCCİYETİ ÇERÇEVESİNDE İMAM ŞÂFİÎ’NİN IRAK HANEFÎ EKOLÜNE YAPTIĞI ELEŞTİRİLERE DAİR BİR DEĞERLENDİRME
Authors: AYKAL Ömer
Published: December 2023

Sahâbî kavlinin şer’î bir delil olup olmadığı hem ekoller arasında hem de aynı ekole mensup âlimler arasında ihtilaflı bir mevzudur. İslâm hukuku alanında ilk usûl eseri ortaya koyan İmam Şâfiî’nin sahâbî kavlini kabul edip etmediği de hem Şâfiî âlimler hem de diğer mezhep âlimleri arasında eskiden beri tartışıla gelen bir mevzudur. Bu noktada genel kanı; cedîd döneminde sahâbî kavlini şer’î bir delil olarak kabul etmeyi bıraktığı yönünde olsa da bazı âlimlere göre cedîd döneminde de sahâbî kavlini şer‘î bir delil olarak kabul etmeye/kullanmaya devam etmiştir. Bu çalışmada İmam Şâfiî’nin sahâbî kavlini delil olarak kabul ettiği ve ona muhalefet eden kimseleri eleştirdiği ortaya konmuştur. İmam Şâfiî, İslâm hukukuna usûl kazandırmaya çalışmakla onu delile dayanmayan şahsî ve keyfî yorumlardan uzaklaştırmayı gaye edinmiştir. Onun sahâbî kavli ile ilgili çalışmaları da bu gayeyi sağlamaya dönüktür. İmam Şâfiî, sahâbî kavli ile ilgili muhaliflerinin yanlış görüş ve uygulamalarını güzel bir üslup ve ilmî bir derinlikle karşı çıkarak yanlışlıklarını ortaya koymuştur. Onun, bu çerçevede Irak Hanefî ekolüne yaptığı eleştirilerin üç temel noktada yoğunlaştığı görülmektedir: Birincisi, usûlen sahâbî kavline muhalefet edilmeyeceğini benimsemelerine rağmen pek çok fıkhî meselede muhalefette bulunmaları; ikincisi, haber-i vâhide muhalif olan sahâbe görüşüyle amel etmeleri; üçüncüsü, sahâbenin ihtilaf ettiği meselelerde kimi zaman Kitab, Sünnet, ve kıyas gibi şer‘î delillere muvafık olan kavli terk ederek, onun hilafına başka bir kavli tercih etmeleridir.
The Downside of Artificial Intelligence for Intellectuals in The Asian Society
Authors: Muhammad Amin  , Syed Shahab Uddin
Published: December 2023

The functionality of artificial intelligence (AI) is securing an effectuate role in contemporary era and solidifying its role in future. The entire world is astounded by the fascinating programs of AI in every field of human society weather its education or business, meanwhile, disregarding the perilous and the dark side of the AI on intellectuals such as academicians, scientists, teachers, and scholars. Doubtlessly, AI performs a crucial role in certain Asian countries such as Japan, China, South Korea, and Singapore. However, in developing countries of Asia such as India, Afghanistan, Pakistan, Sri Lanka etc., the AI possess several threats to the domain of intellectuals. This research paper analysis the side effects of AI in the bailiwick of academia in Asian countries. This research paper adopts transparency theory of perception as conceptual framework to evaluate and examine the negative impacts of AI on intellectuals. It utilizes secondary research data as a research methodology. The intent of this research paper also includes some precautionary measures for mitigating the adverse effects for rational minds.
Variables influyentes en la gestión administrativa de las pymes
Authors: López Díaz Víctor Hugo , Ramírez Vargas Débora Libertad
Published: December 2023

La implementación y eficiencia de la gestión administrativa es un reto común en las pequeñas y medianas empresas (pymes), inducido por diversos factores, entre los que destaca la carencia de un equipo especializado y experimentado en las acciones y decisiones que deben tomar las empresas y ser funcionales, generando una mala gestión y dificultades en la orientación estratégica, liderazgo, capacitación y planificación, amenazando la sostenibilidad de las pymes que dirigen o colaboran. Las consecuencias anteriores, se reflejan negativamente en la eficiencia y rendimiento de recursos humanos y financieros, afectando directamente su desempeño y crecimiento empresarial. El objetivo del presente artículo analiza la importancia de la gestión administrativa en las pymes y su relación con las variables clave que la conforman, como el liderazgo, alianzas, personal capacitado, estrategias innovadoras y los recursos financieros. Con el fin de proporcionar una comprensión integral de cómo estos aspectos influyen en el éxito y crecimiento de las pymes, esta investigación presenta una metodología de enfoque cuantitativo y empírico-analítico, e implementa un diseño no experimental de tipo transversal. Finalmente, esta investigación demuestra que, la gestión administrativa de las pymes está estrechamente relacionada con el liderazgo, las alianzas estratégicas, la gestión de personas, la implementación de estrategias y la gestión de recursos. Además, expone que un buen manejo de cada una de las variables,  son fundamentales para el éxito y el crecimiento de las empresas  y su gestión eficaz puede marcar la diferencia entre el éxito y/o el fracaso de cada una de ellas.
Tesis yöneticilerinin Sertifikalandırılmasının Gerekliliği: Konut Yöneticileri Üzerine Bir Araştırma
Authors: İLGEN Gülperi Aylin
Published: December 2023

İstanbul’da nüfusun artması ile şehir merkezleri yetersiz kalmış ve yerleşim alanları komşu il sınırlarına kadar genişlemiştir. Şehir merkezindeki binaların farklı, şehir çeperindekilerin ise daha farklı sorunları, bu alanların profesyonel kişilerce yönetilmesi gerekliliğini ortaya çıkarmaktadır. Binlerce kişinin yaşadığı ve onlarca kişinin çalıştığı, milyonluk bütçelerin yönetildiği yapılarda/binalarda yöneticilerin seçimi ve yöneticilik yapacak kişilerin eğitimi büyük önem taşımaktadır. Bu çalışmada konut yöneticilerinin, eğitime ve sektör deneyimlerine dayalı bir sistemle A-B-C sınıflarına ayrılarak sertifikalaşma süreci detaylı olarak anlatılmış olup, çalışmanın sektörel açıdan bir rehber oluşturması hedeflenmiştir.
​​ANALYSIS ON THE INFLUENCING FACTORS OF ECOLOGICAL CIVILIZATION EDUCATION IN GUIZHOU PROVINCE​
Authors: Chen Jie , Zainol Abidin Mohamad Jafre
Published: December 2023

In order to study the influencing factors of ecological civilization education among college students in Guizhou Province, a stratified random sampling questionnaire survey was conducted for college students of Qiannan Vocational and Technical College for Nationalities in Guizhou Province, and the influencing factors were analyzed by SPSS-27.The survey found that college students' nationality, major, ecological civilization cognition and ecological civilization course teaching have a significant impact on the ecological civilization behavior of college students. Therefore, Guizhou university campus should open a unified and system of ecological civilization education courses, establish and improve the response mechanism of campus ecological civilization, many forms to carry out ecological civilization education as the theme of social practice, gradually improve the participation of ecological civilization in Guizhou, realize knowledge, consciousness, realize the transformation of action.
​​SERVANT LEADERSHIP AND PSYCHOLOGICAL EMPOWERMENT AS PREDICTORS OF TEACHERS’ CRAFTSMANSHIP: A CONCEPTUAL FRAMEWORK​
Authors: Ting Jing , Soon Yew Ju
Published: December 2023

Servant leadership was acknowledged as one of the main variables in certifying the teachers' craftmanship. The teacher's response to craftsmanship is subject to his or her assessment of leadership styles. The relationship between servant leadership to teachers' craftsmanship has been established in former literature. Nonetheless, servant leadership as an only construct in defending teachers' craftsmanship is rather plain, accordingly, this study would like to present psychological empowerment- meaning dimension as a mediator to bridge the gap.
​​ACTIVITIES DESIGN STRATEGIES OF BLENDED ENGLISH GRAMMAR TEACHING IN HIGHER VOCATIONAL COLLEGES​
Authors: Wang Huan , Zainal Abidin Noraini
Published: December 2023

The outbreak of COVID-19 has made online teaching an important part of daily teaching. In the post-epidemic period, blended teaching will inevitably become a new teaching form in teaching activities, bringing a new classroom revolution and learning revolution to English grammar teaching in higher vocational colleges. Therefore, based on the characteristics analysis of EFL learners’ learning behavior, colleges and universities should transform the teaching methods with the combination of information technology and depth fusion of education teaching. It is important to make full use of the Massive Open Online Course (MOOC), Small Private Online Course (SPOC) and flip classroom teaching methods by the cohesion of course activities to improve the teaching paradigm online. Besides, with the help of intelligent platform to make out the learning behavior analysis data is also available which is benefits to content visualization, network class differentiation, entity classroom interaction and intelligent teaching management, realizing the "internet + intelligent" education, to build more high-quality courses. This paper is to adopt two classes students by different teaching methods, which are blended teaching method and traditional teaching method to explore the students’ learning behavior influential factors and activity design for blended teaching mode framework. Based on SPOC blended teaching course into the actual grammar teaching, this study discusses the English grammar blended teaching strategy for EFL learners. The aim is to improve the teaching efficiency of teachers and students' learning ability, and provide theoretical guidance for the design of the blended teaching mode of English grammar in higher vocational colleges.
Enver Paşa ve Askeri Alandaki Reform Faaliyetleri (1914-1918)
Authors: CİVGİN Senem
Published: December 2023

Yakın tarihimizin önemli isimlerinden biri olan Enver Paşa askerî kimliği, gerçekleştirmek istediği idealleri, başarıları ve başarısızlıkları açısından en çok tartışılan devlet adamlarından biridir. Enver Paşa kimilerine göre; Jön Türk Hareketi'nin kilit adamı, halkın belleğindeki hürriyet kahramanı, İttihat ve Terakki'nin en güçlü lideri, Trablusgarp ile Balkan savaşlarının vatansever ve muvaffak şahsiyetidir. Kimilerine göre ise; Osmanlı İmparatorluğu'nu gereksiz yere I. Dünya Savaşı'na sokmuş ve devletin parçalanmasında etkin rol oynamış Alman hayranı bir maceraperest olarak tanımlanmaktadır. Bu çalışma kapsamında öncelikle Enver Paşa'nın iniş çıkışlarla dolu yaşam öyküsü, siyasi ve askerî hayatı çerçevesinde ele alınacaktır. Ardından Enver Paşa'nın harbiye nazırı oluşunu takiben ordunun modernizasyonu amacıyla gerçekleştirdiği reform faaliyetleri; Sanders Misyonu ile birlikte yürüttüğü çalışmalar, ordudaki tasfiye faaliyeti ile ordu elifbası olarak da adlandırılan alfabe ve yazı çalışmaları merkeze alınarak incelenecektir.
Produzindo documentários: entre pichações, vivências e pôr-dos-sóis
Authors: Zeini Cruz Álvaro André , Coletivo B10
Published: December 2023

O objetivo deste artigo é traçar um panorama e uma reflexão sobre a produção dos documentários Rabisco, Quarta das garotas e Sol rosa, criados por uma abordagem interdisciplinar alinhada ao Projeto de Extensão, cujo foco é a proteção de direitos humanos. Assim, este texto consolida tais processos como uma prova acadêmica escrita, cuja finalidade é dialogar com as obras em questão, exibidas em conjunto na IV Semana de Afirmação dos Direitos Humanos da FIB.
Effects of Government Internal Control System, Accessibility Financial Report, Local Financial Management Transparency, Local Financial Management Accountability Toward Local Government Performance
Authors: Husnan Lalu Hamdani , Manan Abd , Jufri Akhmad , Muhdin
Published: December 2023

The aims of this paper is to examine the effects of government internal control system (SPIP), accessibility financial report (ALK), local financial management transparency (TPKD), and local financial management accountability (APKD) toward local government performance (KPD) of Central Lombok Local Government of Indonesia. Type of this paper was causative research. The population in this study are internal and external stakeholders, with purposive sampling technique, and involving 150 respondents. The result of this test using SPSS 20 shows that Government internal control system has negative and not significant effect to local government performance, while Financial report accessibility, transparency, and accountability have positive and significant effect to local government performance. The results of this study can contribute to knowledge and development of accountancy literature especially public sector accountancy associated with local financial management and their implication to local government performance.
The Issue of Microplastics (MPS) in Coastal Area Indonesia: Bibliometric Network Analysis
Authors: Zamdial  , Sari Yenni Putri , Ulfadillah Siti Ayu , Listari Rindiani Puja , Vandana Elsa , Johan Yar
Published: December 2023

This research aims to present a comprehensive bibliometric literature evaluation on microplastic in Indonesia. Google Scholar database of articles discovered by the Publishing or Perish (PoP) software. In this study, 151 out of 678 papers retrieved in the Google Scholar database from 2010 to 2022 were evaluated. The selected references were then manually maintained in Excel. After administering the database, the VOSviewer program was used to classify and visualize the data. Overall, this analysis serves as a suitable point of reference for future research on microplastics in Indonesia.
PEMBELAJARAN CERITA PENDEK BERBASIS KECAKAPAN HIDUP (KECUP) PASCA COVID-19
Authors: Sukatno
Published: December 2023

Identification the implementation of teaching learning after covid 19, describe the problems, and solutions to face the problems in identification the intrinsic of short story based on the life skills of the students on IX grades SMPN 2 Girimarto in the first semester 2023/2024. This writing use descriptive method. It is describe the phenomenon include the actually event and data in teaching learning after covid 19. There are the problems in teaching learning after covid 19 based on the life skills. The problems can be solving in the implementation in learning. The student's learning outcomes are good from 29. 2 students get 76-80, 6 students get 81-85, 7 students get 86-90, 9 students get 91-95, and 5 students get 96-100. Based on the data above it can be conclude that the teaching leaning activity is success.
Is Lithuania’s Measure Combating VAT Avoidance Compatible with the VAT Directive?
Authors: Priluckyte V.
Published: December 2023

Under the Lithuanian VAT Law, where the same person controls several legal persons, all the legal persons under his control and he himself (where he himself conducts economic activities) must file applications to be registered as a taxable person for VAT purposes if their total turnover is higher than EUR 45,000 (registration threshold for small businesses) over the last 12 months, irrespective of the fact that the turnover of each separate person is lower than that. In this article, the author analyses if, with this provision, Lithuania has implemented VAT grouping under article 11 of the VAT Directive, and if the Lithuanian VAT grouping provision for registration purposes follows the conditions set by the VAT Directive.
Price Setting: Why Proactive Intercompany Margin Management Is “Behaving at Arm’s Length” and the Preferred Option for Multinational Enterprises
Authors: Schoeneborn F.
Published: December 2023

This article explains how to avoid year-end adjustments and why proactive intercompany margin management becomes the preferred approach for multinational enterprises.
Equity, Transparency, Cooperation and the Taxation of High Net Worth Individuals
Authors: Tanzi V.
Published: December 2023

This article discusses the taxation of high net worth individuals with the objective of achieving an equitable and transparent tax system. The article provides a review of the growth of top incomes over time, the taxable capacity of top income earners and their effective tax rates. It also discusses the ability of such individuals to evade taxes and the measures that should be in place to curb such revenue loss.
Guidance on Controlled Transactions Aggregation
Authors: Stroykova S. , Manankova O.
Published: December 2023

Since April 2013, the Ministry of Finance has issued several Letters that clarify certain transfer pricing provisions of the Russian Tax Code and the taxpayer’s right to aggregate controlled transactions into groups for purposes of preparing the notification on controllable transactions and transfer pricing documentation.
Tax Treaties versus EU Law: Which Should Prevail?
Authors: Panzeri I.
Published: December 2023

This article discusses the interplay between tax treaties and EU law. In particular, the author attempts to identify a hierarchy between the two sources of law where conflicts arise between them.
How Can Traditional Transfer Pricing Models in the Insurance Sector Adapt to Digitalization?
Authors: Hardam Ursu A. , Daryanani B.
Published: December 2023

The insurance sector has undergone significant changes due to digitalization and is expected to fully embrace technological advancements within a decade. The authors explain the main transfer pricing considerations applicable to insurance companies within the context of the digitalized operating models. This article is based both on the information publicly available and the practical experience of the authors in the field of the transfer pricing considerations applied to insurance companies.
Minimum Threshold for Entertainers and Sportspersons in Article 17 of the OECD Model
Authors: Molenaar D.
Published: December 2023

This article considers the implications of article 17 of the OECD for lesser-known entertainers and sportspersons, especially with regard to the use of de minimis thresholds for the imposition of withholding tax on such individuals as contained in, inter alia, the Commentary on Article 17 of the OECD Model (2014).
The GST in Canada : plus ça change, plus c'est la même chose?
Authors: Bird R.M.
Published: December 2023

This article reviews the development of the goods and services tax
(GST) in Canada from its launch in 1991. The article explains why Canada
started where it did with respect to value added taxation and the constraints
imposed by this starting point on future developments. The article also
discusses three aspects of Canada's experience: why Canada introduced the GST
at an unusually low rate and recently reduced it substantially; some important
respects in which Canada's model differs from the VAT in the European Union and
the GST in Australia and New Zealand; and the uniquely asymmetric way in which
the GST operates in Canada.
Capital Allowances: A
Fiscal Policy Instrument for Industrial Development In Nigeria
Authors: Ugwoke O.R.
Published: December 2023

A favourable investment environment, created by fiscal policies to
encourage rapid production automation, appears to be the only solution to
Nigeria’s economic and social problems. This article examines the various
policies adopted by successive governments to encourage production automation
by way of capital allowances.
Treaty Shopping and Beneficial Ownership under Brazil’s Tax Treaties
Authors: André Rocha S.
Published: December 2023

In this article, the author considers the application of article 3(2) of the OECD Model to Brazil’s tax treaties in identifying whether or not the definition in article 26 of Law 12249/2010 is adequate for the purpose of applying the rules in respect of treaty shopping and beneficial ownership.
International Taxation of Risk
Authors: Schön W.
Published: December 2023

The contractual allocation of risk belongs to the central topics of
international tax policy. This article points out that risk shifting is
essentially tax-neutral, but there are three areas of concern which have to be
discussed: asymmetrical risk allocation, taxation of risk premiums and the tax
treatment of “hidden intangibles”.
Tax Treaty Interpretation in Turkey
Authors: Akin E. , Demįrcį O.
Published: December 2023

Tax treaty disputes generally arise when each contracting state applies a different method of interpretation. The international tax literature is replete with case law in this area, which is aided, in particular, by the Vienna Convention on the Law of Treaties (1969). In this note, the authors highlight recent Turkish case law on tax treaty interpretation.
Ambiguous Income Tax Regulation Reveals Preferential Tax Regime in Poland
Authors: Pankiewicz P.
Published: December 2023

This note examines the Polish joint-stock limited partnership, which can be utilized as a special-purpose vehicle to achieve significant income tax optimization under current regulations.
Court Holds
Passive Foreign Investment Company Regime To Be Incompatible with Freedom of
Establishment and Free Movement of Capital
Authors: Baranger, LL.M. Séverine
Published: December 2023

On 22 August 2008, the Court of Appeals of Nantes
Court of Appeals of Nantes, 22 August 2008, Case No. 07NC00783.
held that the French anti-abuse provision regarding foreign
personal holding companies (FPHC)

A personal holding company is usually engaged in passive investment activities and is typically owned by a small number of individuals. For anti-avoidance purposes, some countries may subject the shareholders to additional tax by deeming the income of the company to be distributed directly to the shareholders for the purpose of computing their individual income tax liability.

located in a low-tax Jurisdiction was incompatible with the freedom
of establishment
Art. 43 EC Treaty.
and the free movement of capital.
Art. 56 EC Treaty.
This note describes the French provision, the case and the Court’s
decision, and presents a brief analysis regarding the European Court of Justice
(ECJ) Judgments in respect of abuse and comparable anti-abuse provisions.
The Influence of the OECD Multilateral Convention on Mexico’s Tax Treaties
Authors: Becerra J.A.
Published: December 2023

In this article, the author examines the influence of the OECD Multilateral Convention (MLI) with particular emphasis on the extent to which it will modify Mexico’s existing tax treaties and affect their interpretation and application as well as the relationship with its most important tax treaty partners.
Exit Charges for Migrating Individuals and Companies: Comparative and
Tax Treaty Analysis
Authors: Chand V.
Published: December 2023

This article provides a comparative and tax treaty analysis of the
different exit charges applicable to migrating individuals and companies by
considering specific domestic and international tax aspects of the exit regimes
prevalent in Canada, Finland, Germany, the Netherlands, Switzerland, the United
Kingdom and the United States.
When the Crypto Golden Goose Flies the US Coop, Where Will It Land?
Authors: Eilander A.
Published: December 2023

With home to a network of centralized exchanges and wide acceptance by Americans, the United States has become a logical base for cryptocurrencies of all kinds. But two recent bankruptcies and a dearth of consistent federal regulation have caused many crypto companies to rethink basing their business in the United States. Antonia Eilander examines how the United States has become less friendly to crypto businesses and surveys the tax, tech and regulatory landscapes of countries where they have landed and might land after leaving.
Taxation of Royalties, Fees for Technical Service, Dividends and
Interest
Authors: Bukhari H. , Haq I.
Published: December 2023

This article presents a detailed and critical analysis of taxation of
passive income in the hands of non-residents. While elaborating the scope and
application of relevant provisions and case law, the article specifically
highlights the areas of conflict in taxing such receipts, specifically
characterization of income, implications in the presence or absence of a
permanent establishment, taxation on net or gross basis, applicable tax rates,
etc.
Business Restructuring and the Arm’s Length Principle: From Legislative
Amendments to Ministerial Guidelines
Authors: Lasiński-Sulecki K. , Sanecka K.
Published: December 2023

Developments concerning the tax treatment of business restructurings
at the OECD level seem to have influenced the Polish Ministry of Finance. The
Ministry of Finance has amended transfer pricing regulations in order to tackle
explicitly the problem of business restructurings, and later published its
guidelines on the issue. This article summarizes these regulations and the
guidelines, and notes certain problems connected with their content.
Interest Deduction, Corporate Groups and Tax Jurisdictions – A
Hitchhiker’s Guide to an Aspect of the BEPS Project
Authors: Masui Y.
Published: December 2023

This article is based on the author’s keynote lecture at the IBFD
Asian Tax Lecture, which was held in Jakarta on 26 November 2013. The issue
discussed was the availability of interest deductions for multinational
enterprises, a pertinent issue as highlighted by the OECD in their current
project on base erosion and profit shifting.
“Taxation Where Value is Created” and the OECD/G20 Base Erosion and Profit Shifting Initiative
Authors: Hey J.
Published: December 2023

This article examines the concept of “taxation where value is created” and its role as a potential solution to the issues raised with regard to the OECD/G20 Base Erosion and Profit Shifting initiative.
Accelerated Depreciation and Loss Carry-Back: Income Tax Measures to Strengthen the Austrian Economy in the Face of COVID-19
Authors: Geringer S.
Published: December 2023

As part of a broad toolkit of grants and relief measures to help Austrian businesses recover from the economic consequences of COVID-19, two types of accelerated depreciation and the possibility of carrying back losses from 2020 were introduced. These amendments are outlined and commented on in the following note.
Tax on Financial Services
Authors: Zorman G.
Published: December 2023

This note analyses the tax on financial services that was enacted in
Slovenia effective 1 March 2013 to ensure that VAT exempt financial services
are also subject to tax.
Horizontal Monitoring in the Netherlands: At the Crossroads
Authors: van der Hel–van Dijk L. , Poolen T.
Published: December 2023

Due to the prolonged economic downturn, tax compliance regarding large businesses is currently under scrutiny worldwide as never before. The key question is what are and will be the effects of the pressure to generate more revenue on new developments, such as horizontal monitoring.
Not Quite the Full Monty (Yet): The Netherlands Fiscal Unity Regime Goes Somewhat Cross-Border
Authors: Schellekens M.
Published: December 2023

In this note, the author provides an overview of the legislative response of the Netherlands to the ECJ’s decision in SCA Group Holding BV (Joined Cases C-39/13, C-40/13 and C-41/13).
Decree Issued on Country-by-Country Reporting
Authors: Markides C.
Published: December 2023

A Ministerial Decree was issued on 26 May 2017 which provides additional details on the application of country-by-country reporting in Cyprus, replacing the Decree initially issued on 30 December 2016.
This article replaces an earlier one, C. Markides,
Decree Issued on Country-by-Country Reporting
, 24 Intl. Transfer Pricing J. 3 (2017), Journals IBFD.
The ‘Liquid Income Taxation System’ - A Proposal for Creating ‘Economic Energy’
Authors: Versiglioni M.
Published: December 2023

This article argues that a new way of taxing business income (‘LITS’) based on a new concept of taxable income (‘liquid income’) and a new type of withholding tax (‘business withholding tax’) could produce the ‘economic energy' indispensable to overcoming the current crisis without resorting continually to public finances.
Ruling Regarding Default on Intercompany Loans: The Reason for an Income Adjustment
Authors: Rzymkowska S.
Published: December 2023

The author considers a ruling by the Lower Administrative Court in Warsaw regarding a disputed tax assessment in connection with intercompany loans which had not been settled in accordance with the relevant internal loan agreements. The case is still subject to an appeal procedure, so the conclusions of the case may change due to Supreme Administrative Court’s judgment.
Taxation of Goods and Services in Pakistan
Authors: Hassan B.
Published: December 2023

Under Pakistan’s Constitution, the taxation of goods is allocated to the federation and that of services to the provinces with effect from 2010/11. In this article, the author discusses the vertical and horizontal issues originating from the division of the VAT base between the federal and provincial governments.
US Tax Reform: The Implications in a Germany-US Context
Authors: Bärsch S-E. , Olbert M. , Spengel C.
Published: December 2023

This article considers the implications of the US administration’s proposed tax reform, including a reduction in tax rates and a move to a territorial system of taxation, with regard to investment in the United States and for the financing, operating and tax planning policies of German and US multinational enterprises.
Limitations and justification of the European Court of Justice's
doctrine of asset labelling
Authors: Swinkels J.J.P.
Published: December 2023

In this article, the author analyses the most recent developments in
the ECJ's doctrine of asset labelling. Under that doctrine, taxable persons are
entitled to choose whether they wish to allocate capital goods, which they use
for both business and private purposes, in full, in part or not at all to their
business assets. More specifically, the author discusses the ECJ's decisions in
VNLTO and Sandra Puffer.
Corporate Tax Governance 2.0: The Role of Tax Control Frameworks Following the OECD/G20 Base Erosion and Profit Shifting Project
Authors: Calderon J.M.
Published: December 2023

New standards of tax governance and compliance are now key elements of large companies’ corporate frameworks following the paradigm shift of the OECD/G20 Base Erosion and Profit Shifting Project. Accordingly, Tax Control Frameworks have evolved from tax compliance assurance to an integrated multi-functional tool linked to large taxpayers’ tax strategy.
Did the ECJ Go Too Far in Brisal (Case C-18/15)?
Authors: Ribeiro J.S.
Published: December 2023

In this article, the author provides a critique of the ECJ’s decision in Brisal (Case C-18/15), arguing that the ECJ went too far in equating residents with non-residents with regard to the deduction of expenses, with the result that an excessive administrative burden has been placed on both tax authorities and taxpayers. In the end, the decision covertly encourages Member States to give up source taxation of interest.
India’s Experience with VAT
Authors: Sebastian J.
Published: December 2023

Most Indian states have had at least five years of experience with state VAT. Based on official announcements, the country is about to change over to national GST in 2011, which means that the time is ripe to take stock of India’s experience with VAT. In this article, the author traces India’s road to VAT and analyses the impact of VAT on state tax revenue, tax administration and compliance. It also seeks to draw lessons from India’s VAT experience and to analyse its implications for the switchover to national GST.
Vienna Conference on “Treaty Case Law around the Globe”
Authors: Law S. , Mkrtchyan T.
Published: December 2023

On 19, 20 and 21 May 2011, the Institute of Austrian and International
Tax Law of the Vienna University of Economics and Business Administration
hosted a conference on “Treaty case law around the globe”. This note summarizes
the proceedings of the conference.
Full Federal Court Dismisses Commissioner of Taxation’s Appeal in Commissioner of Taxation v. Glencore and Finds Prices for Copper Concentrate Were Arm’s Length
Authors: Butler M. , Wang L. , Vu C.
Published: December 2023

In Commissioner of Taxation v. Glencore Investment Pty Ltd, the Full Federal Court has comprehensively reviewed Australia’s transfer pricing rules and dismissed the Commissioner’s appeal against the decision at first instance – where Davies J held that prices charged by the taxpayer to its Swiss parent, for the sale of copper concentrate, were “arm’s length”. The Full Court’s judgments include (i) a detailed discussion of the difficulties involved in predicting how independent parties, dealing at arm’s length, would price wholly controlled transactions; (ii) an acknowledgement of the practical issues facing taxpayers and the Commissioner alike, in demonstrating whether prices are, or are not, arm’s length; and (iii) a welcome endorsement of the need to use common sense in assessing transfer pricing outcomes.
The Tax Treatment of Permanent Establishments
Authors: Hoor O.R.
Published: December 2023

In an article published in European Taxation 4
(2014), the author outlined the differences between the permanent establishment
concept under Luxembourg domestic law and that applicable for tax treaty
purposes. This article builds on this discussion, focusing specifically on the
tax treatment of permanent establishments under Luxembourg tax law and
applicable tax treaties.
The New Mandatory Transfer Pricing Documentation Requirements in Bulgaria
Authors: Krastanov S.
Published: December 2023

As of 1 January 2020, Bulgaria will become the next country that will apply mandatory requirements for transfer pricing documentation. This article provides a detailed overview of the new rules and indicates the main differences with the initial proposal of the Ministry of Finance published in November 2018.
The European Union’s New VAT Rules for Vouchers: The Emperor’s New Clothes?
Authors: Bijl J.
Published: December 2023

For a long time, the European Commission has been working on a comprehensive solution to address all VAT issues relating to vouchers. These efforts initially resulted in a proposal that was published on 10 May 2012 and which should have been applied from 1 January 2015, but was eventually rejected by the Member States. A limited and revised version of that proposal was finally adopted by all Member States on 27 June 2016. In this article, the author offers a critical analysis of the new rules that will be applied regarding the VAT treatment of vouchers from 1 January 2019 onward.
VAT Registration Thresholds in Europe
Authors: Annacondia F.
Published: December 2023

As is traditional in the sixth issue of each year, in this issue of
the International VAT Monitor, the editors present an
overview of the VAT registration thresholds in most European (both EU and
non-EU) countries, applicable in October 2014 and supplemented with announced
amendments entering into force on 1 January 2015.
Short-term employment assignments under Article 15(2) of the OECD
Model
Authors: Avery Jones J.F.
Published: December 2023

This article summarizes the proceedings of the joint IFA/OECD Seminar
at the 2008 IFA Congress in Brussels which examined the tax treatment of
short-term assignments of employees under Art. 15 of the OECD Model. The
article first reviews the treaty issues raised by the short-term cross-border
movement of employees and describes the discussion draft issued by the OECD in
2007 in an effort to clarify the scope of the exception for short-term
employment in Art. 15(2). The article then discusses the seven case studies
considered by the panel.
Tax Sparing and Matching Credit: From an Unclear Concept to an Uncertain
Regime
Authors: Ferreira V. Arruda , Marinho A. Trindade
Published: December 2023

This article presents different interpretations of tax sparing and
matching credit clauses in tax treaties. In this regard, the article tries to
explain how unclear definitions given by the OECD and contradictory theories
presented by international scholars have been affecting the applicability of
these concepts.
Cross-Border Supplies and Australia’s GST
Authors: Peacock C.
Published: December 2023

In this article, the author provides an overview of the Australian GST rules relating to cross-border supplies. The author analyses the situation at the moment, and the recently approved changes to the GST rules relating to supplies from non-resident suppliers to Australian consumers that will enter into effect on 1 July 2017. To complete the overview the author explains the GST rules relating to supplies from Australia to a non-resident recipient.
Court of Justice
Authors: Morales T.
Published: December 2023

This overview highlights the ECJ’s decision on the possibility of resident subsidiaries of a non-resident parent company to integrate a horizontal tax group without dissolving a pre-existing vertical tax group.
Tax Administration – Find Us on Facebook
Authors: Bronzewska K. , Kommer V. van
Published: December 2023

The authors, in this article, discuss professional organizations, the digital revolution and its impact on how people communicate and want to be lead, the increasing importance of knowledge management and the use of social media by the tax administrations around the world, with a special emphasis on the situation in Poland.
Pre-Trial Proceedings and Expert Evidence in Tax Litigation
Authors: Debelva F. , Pagone G.T. , Cortot-Boucher E. , Drüen K-D. , Rip G. , Kothari V.
Published: December 2023

This article summarizes the findings of Seminar K (Practical protection of taxpayers in the tax litigation process) held on 3 September 2015 at the 69th Congress of the International Fiscal Association (IFA) in Basel. The article focuses on the differences between legal systems with regard to pre-trial proceedings and expert evidence.
The Impact of Fiscal State Aid Recovery Risks on Share Purchase Agreements
Authors: Bondrager R. , Hemels S.J.C. , Panis I. , Yorke C. , Schaffner J. , Albiñana C. , Guelfi F. , Breuninger G.E. , Schade D. , Höng G.
Published: December 2023

Fiscal State aid risks represent real risks with a significant financial impact on the beneficiaries of the aid. These risks must be taken into account when negotiating a share purchase agreement. In this article, the authors flag the relevant fiscal State aid issues in such negotiations and compare how lawyers in Belgium, Germany, Italy, Luxembourg, the Netherlands, Spain and the United Kingdom should deal with fiscal State aid risks in a share purchase agreement.
Major Sales Tax Disputes in Pakistan
Authors: Hassan B.
Published: December 2023

Sales tax disputes arise when taxable persons disagree with the tax authorities in respect of their sales tax liability, input tax adjustment or claim to other entitlements, including refunds. In this article, the author provides an overview and evaluation of the major sales tax disputes relating to sales tax liability as assessed by the federal tax authorities of Pakistan and abuse of their discretional powers in the course of tax audits and investigations.
Relevance of the OECD BEPS Project to Derivatives and Financial
Instruments
Authors: Collier R.
Published: December 2023

Against the backdrop of the recent flurry of activity on the BEPS
front, the author considers the potential effects on derivatives and financial
instruments.
Tax Treaty News: An Overview of the UN Model (2011)
Authors: Arnold B.J.
Published: December 2023

In this Tax Treaty News, Brian Arnold provides an overview of the new UN Model (2011) in anticipation of the November 2012 Issue of the Bulletin for International Taxation, which will contain a number of specific articles on this topic.
Import and Export in Multi-Sale Transactions – Part II
Authors: Bal A.
Published: December 2023

This article, which is divided into two parts, addresses the complex indirect tax treatment of the constant flow of goods that enter from, and leave the territory of the EU to third countries. In the second part of the article, the author describes the tax treatment of supplies of non-Community goods prior to importation and the intra-Community supplies of those goods, as well as importation followed by an intra-Community supply and chain transactions. The author uses Case Studies to analyse the different tax treatments.
ATAD Implementation in Belgium: An Analysis of the New Interest Limitation Rule
Authors: Heyvaert W.E.C. , Moonen E.
Published: December 2023

In implementing the ATAD Interest Limitation Rule, Belgium remained as investment-friendly as permissible, making use of the de minimis threshold of EUR 3 million, the possibility to share unused interest deduction capacity with Belgian group members and to carry forward any unused interest deduction capacity indefinitely. There is, however, some complexity in the rules, a high compliance burden, and some red tape associated with a transfer of unused interest capacity to affiliated Belgian companies.
Removing Cross-Border Tax Obstacles for EU Citizens: Feasibility of a Far-Reaching One-Stop-Shop Regime for Mobile Workers and Investors
Authors: Cerioni L.
Published: December 2023

This article identifies potential issues that would arise in setting up a one-stop-shop in the field of direct taxation and assesses the feasibility of such a project.
Supreme Administrative Court Ruling on the Burden of Proof
Authors: Konečná M. , Drašar T.
Published: December 2023

The Supreme Administrative Court has amended its approach to the
burden of proof in the area of transfer pricing. This article summarizes
Decision 1 Afs 99/2012-52 of 13 March 2013, which has a significant impact on
how transfer pricing matters should be managed in companies located in the
Czech Republic.
New Transfer Pricing Rules
Authors: Veter E. , Hansen H. , Radzhabov R.
Published: December 2023

This article considers the new transfer pricing law, as well as the overall framework of the transfer pricing reform, in order to provide taxpayers with a better idea of what to expect from Russian transfer pricing rules in the near future.
Marketing Intangibles in the Right Way!
Authors: Datta P. , Sen S.
Published: December 2023

Returns from marketing intangibles are facing increasing scrutiny from
a transfer pricing perspective and the authors succinctly discuss international
views vis-à-vis the Indian context in light of recent case law.
Treaty Shopping in Canada after Alta Energy Luxembourg (2021): A Closed Door without a Lock
Authors: Kandev M.N. , Lennard J.J.
Published: December 2023

In this article, the authors consider the implications of the recent Supreme Court of Canada decision in Alta Energy Luxembourg (2021), which dealt with perceived treaty shopping in the context of the Canada-Luxembourg Income and Capital Tax Treaty (1999).
Swiss Individual Shareholder Relief Rules Found Incompatible with the Swiss Federal Constitution
Authors: Jung M.R.
Published: December 2023

On 25 September 2009, the Federal Tribunal delivered important judgments concerning cantonal shareholder relief rules. It, inter alia, rejected the scheduler approach to federal and cantonal direct taxes; specific cantonal requirements, such as in regard to the domestic seat and minimum fair market value; as well as the cantonal shareholder relief rules for net worth tax purposes, based on the equal treatment principle in Arts. 8 and 127 of the Federal Constitution. This note discusses the judgments and their implications.
Attributing Income to a Former PE and Other Issues: A Critical Comment on the SIS Live Case and on Judicial Propriety
Authors: Janssen-Sanghavi D. , Bhatt R.
Published: December 2023

The authors analyse critically the approach adopted by the Indian Income Tax Appellate Tribunal whilst applying the India-UK Tax Treaty (1993) in the recent case of SIS Live (2023). They address important questions about the existence of, and timing issues in attributing income to, permanent establishments, and about judicial propriety.
Key Practical Issues to Eliminate Double Taxation of Business Income
Authors: West P.R. , Blanluet G. , Campo C. del , Van Dijk P. , Galhardo L. Rosanova , Lüdicke J. (Jürgen) , Magid L.
Published: December 2023

This article summarizes the panel proceedings for Subject 2 at the 65th Congress of the International Fiscal Association held in Paris on 13 September 2011. Subject 2 considered the practical difficulties encountered in both worldwide taxation systems and territorial taxation systems in eliminating double taxation of business income.