bluuebunny/crossref_metadata_2025 huggingface dataset:
Britas graduadas tratadas com cimento de alto desempenho (BGTCAD): ensaio sobre (e entre) o “velho” e o “novo” com diálogo triádico reformulado
Authors: Balbo José Tadeu , Cargnin Andréia
Published: December 2023

A brita graduada tratada com cimento (BGTC) foi no país introduzida em meados da década de 1960 (SP-280). A tecnologia de mistura e parâmetros de dosagem pouco se alteraram desde então, à exceção de limitados trabalhos de pesquisa publicados que exerceram influência em inúmeros projetos de pavimentos semirrígidos elaborados a partir dos anos 1990. Nas últimas três décadas as tecnologias de cimentos e concretos evoluíram para o atendimento de novos desafios e principalmente para superação de limitações técnicas referentes à dosagem, fissuração, aos processos de usinagem e aos métodos construtivos, bem como durabilidade e sustentabilidade das estruturas. A BGTC, contudo, não absorveu novos conceitos para aplicações em pavimentação com materiais cimentícios, visando sanar desempenhos bastante questionáveis observados no material em serviço. Este artigo trata de uma sistematização de conhecimento, na forma de diálogo triádico escrito (conforme proposto pelo educador Gordon Wells da Universidade de Toronto) entre orientador e orientada, para exploração de tecnologia de concreto na busca de BGTC mais durável, aqui de maneira inaugural alcunhada por BGTC de Alto Desempenho - BGTCAD. São apresentados, comentados e discutidos os meios e princípios tecnológicos disponíveis para se obter misturas de elevada resistência e durabilidade. O artigo apresenta uma abordagem orientada por método de aprendizagem comum na área de Educação denominado IRF (inquire-response-follow up). São discutidas e exploradas as incorporações de tecnologias de concreto para as misturas de BGTC em face das melhorias de desempenho esperadas, bem como racionalmente enfrentada a questão da relação água/cimento na mistura e suas implicações, apresentando-se um modelo multiplicativo para análise da expectativa de ganho de resistência requerido para misturas de elevada qualidade preservada a essência de uma BGTC para o meio rodoviário.
RANCANG BANGUN APLIKASI KRIPTOGRAFI DENGAN METODE RIVEST CODE 4 (RC4) UNTUK PENGAMANAN FILE DOKUMEN BERBASIS WEB APLIKASI DATA MINING UNTUK CLUSTERING DAERAH PENYEBARAN COVID-19 DI DKI JAKARTA MENGGUNAKAN ALGORITMA K-MEANS
Authors: Kholil Al Hanif Habibi , Kurniawan Turkamun Adi , Wisjhnuadji T.W.
Published: December 2023

ABSTRAK

Penyakit Koronavirus 2019 (coronavirus disease2019, disingkat COVID-19) adalah penyakit menular yang disebabkan oleh SARS-Cov-2, salah satu jenis korona virus. Penderita Covid-19 dapat mengalami demam, batik kering, dan kesulitan bernapas. Infeksi menyebar dari satu orang ke orang lain melalui percikan (droplet) dari saluran pernapasan yang dihasilkan saat batuk atau bersin. Banyaknya Jumlah penduduknya hingga tahun 2019 mencapai 11.063.324 jiwa yang tersebar di 6 Kota terdiri dari 44 Kecamatan serta 267 Kelurahan membuat Covid-19 mudah menyebar. Untuk dapat melihat daerah penyebaran Covid-19 maka perlu dibuatkan pengelompokan berdasarkan atribut yang dipakai yang terdiri dari Kasus Suspek, Kasus Probalbe, Kontak Erat ,Kasus Konfirmasi dan Meninggal. Pada penelitian ini, untuk melakukan klasterisasi data digunakan metode K-Means dan metode pengukuran jarak Euclidean. Penelitian ini menghasilkan prototipe aplikasi pengelompokan data persebaran pasien Covid-19. Hasil dari implementasi Algoritma K-Means yaitu cluster penyebaran Covid-19 di DKI Jakarta dibagi dalam 3(tiga) cluster yaitu cluster 1, cluster 2 dan cluster 3. Cluster 1 merupakan zona kasus sedang, Cluster 2 merupakan zona kasus tinggi dan Cluster 3 merupakan zona kasus rendah.
PERANCANGAN ALAT PENDETEKSI KEKERUHAN DAN PENGURASAN AIR
Authors: Sibarani Riama , Febriansyah Ferry
Published: December 2023

Kualitas air merupakan suatu faktor utama untuk pertumbuhan dan keberlangsungan hidup. Untuk menjaga kualitas air aqurium diperlukan suatu alat yang mampu mendeteksi tingkat kekeruhan dan menguras air yang kotor dan mengisi aquarium secara otomatis. Alat dirancang dengan menggunakan ESP32 dan Turbidity Sensor(TDS) yang berfungsi untuk mendeteksi tingkat kekeruhan air. Alat HC-SR04 digunakan untuk menentukan ketinggian volume air saat pengurasan dan pengisian air akuarium. Sensor Turbidty menampilkan informasitingkat kekeruhan air ditampilkan di layar LCD. Jika sensor Turbidity mendeteksi tingkat kekeruhan air mencapai angka yg sudah ditentukan maka alat ini akan mengirimkan pesan notifikasi melalui telegram kepada pengguna. Pengguna mengirimkan perintah untuk melakukan pengirasan dan pengisian air.
APLIKASI PEMBELAJARAN MATEMATIKA BERBASIS ANDROID STUDI KASUS: SISWA KELAS II SD NEGERI 01 PAGI KEMBANGAN SELATAN JAKARTA BARAT
Authors: Kusumawati Kiki , Hendradi Priongggo , Alif Fauzi Muhammad
Published: December 2023

Pendidikan bagian dari suatu usaha dasar yang disusun secara sistematis untuk mengupayakan terciptanya suasana belajar maupun proses pembelajaran bagi peserta didik secara pro aktif untuk pengembangan potensi dirinya sehingga peserta didik mempunyai kekuatan spiritual keagamaan, pengendalian diri, kepribadian, kecerdasan, akhlak, dan ilmu hidup. Pendidikan Sekolah Dasar sebagai dasar untuk seorang anak mulai mengenal pendidikan yang sebenarnya. Pelajaran matematika sebagai salah satu mata pelajaran yang penting untuk dipelajari, sehingga menempatkan mata pelajaran ini disetiap jenjang pendidikan mulai dari tingkat Sekolah dasar, menengah, maupun atas hingga jenjang perguruan tinggi. Banyak siswa yang kesulitan dalam mempelajari mata pelajaran matematika, sehingga cenderung untuk dihindari. Model pembelajaran yang diterapkan oleh pendidik masih bersifat satu arah dengan cara menyampaikan materi menggunakan buku ajar dengan media papan tulis saja, sehingga membuat siswa cenderung jenuh dan bosan dengan pelajaran matematika ini.  Berdasarkan kondisi permasalahan yang ada, maka perlu adanya solusi untuk mencapai tujuan pembelajaran matematika yang menarik, interaktif, dan menyenangkan dengan membuat aplikasi pembelajaran matematika dengan mengkombinasikan materi pembelajaran secara visual, dan multimedia. Pembangunan aplikasi ini berbasis android, menggunakan framework kotlin, dan menggunakan software android studio. Dengan adanya aplikasi pembelajaran matematika ini mampu meningkatkan minat belajar matematika siswa kelas II Sekolah Dasar Kembangan Selatan Jakarta Barat.
From experimental philosophy to philosophical practice, via feminist epistemology: the use of subjects’ intuitions in empirical research and philosophical counseling
Authors: Samih Salem
Published: December 2023

The article examines, at preliminary (yet pioneering) level(s), the relationship between experimental philosophy, feminist epistemology and (at a subsidiary, incipient, level) philosophical practice. We opted for a broad approach of the basic premise of experimental philosophy – that even the intuitions of those who are not philosophers can be particularly useful in addressing philosophical issues – and that feminist epistemology is a tool compatible with the former in exploring ways to integrate these methodologies optimally into theorizing. As illustrations and instantiations of this new philosophical perspective based on empirical research we used an the results of an innovative sociological study of perceptions and intuitions of subjects regarding a specific socio-cultural reality and its compatibility with various approaches from the field of philosophical practice.
New EU VAT-Related Obligations for E-Commerce Platforms Worldwide: A Qualitative Impact Assessment
Authors: Lamensch M. , Merkx M.M.W.D. , Lock J.I.W. , Janssen A.D.M.
Published: December 2023

The modernization of the EU VAT framework to address the booming development of B2C e-commerce has been one of the flagships of the European Commission 2016 “VAT Action Plan”. With a view to reduce the risk of fraud in B2C e-commerce transactions involving goods, new rules imposing new obligations on platforms (wherever they are established) will be applicable from 1 July 2021. These new obligations include the liability to collect VAT and relevant data on underlying supplies. In this article, the authors provide an in-depth analysis of these new obligations and propose a qualitative assessment of their (expected) impact, in terms of compliance burden and potential risk, on the different types of platforms currently active on the market. With this article the authors seek to demonstrate that the EU VAT framework for e-commerce still needs to be improved and that other jurisdictions should think twice before taking the current approach of the European Union as an example.
Preface: Issue Dedicated to the Legal Protection of Taxpayers in the Recovery of Taxes
Authors: Vandenberghe L.
Published: December 2023

Please note that this preface is non-peer reviewed.
A Potential Legal Rationale for Taxing Rights of Market Jurisdictions
Authors: Li X. (S.)
Published: December 2023

Although there seems to be consensus in the current debate of addressing tax challenges arising from economic digitalization that more taxing rights need to be allocated to market jurisdictions, the legal rationale supporting it is far from clear. This article argues that the reallocation of taxing rights itself is the issue at stake manifested by, instead of brought by, economic digitalization, which is why a principle to ensure the fair allocation of taxing rights is in urgent need. Among various candidates, a revised benefit principle is the best to deal with this issue and could provide a potential answer to the legal rationale for the taxing rights of market jurisdictions. Pursuant to the revised benefit principle, market taxation could be justified by deeming users as a conduit through which market jurisdictions provide public goods.
Conceptual Legal Challenges in Tax Automation via Blockchain Technology
Authors: Dimitropoulou C. , Lazarov I. , Lawson Y.
Published: December 2023

The blockchain technology has been projected to substantially disrupt numerous aspects of tax processes. This prediction has by and large not come to fruition yet. While every disruptive technology must overcome some barriers before realizing its full potential, the authors inquire whether there is something inherently hindering in the way current laws are drafted and constitutional guarantees formulated that prevents the blockchain from flourishing. The authors argue that, to reap the full benefits of automation via blockchain, the existing social institutions (legal framework) and the creative achievement (new technologies) must meet half way. On the one hand, new technologies such as blockchain must be established within the framework of the existing social structure and be fully subjected to the fundamental rights guaranteed by the legal order. On the other hand, the legal order itself must be transformed in a way that permits binary automated outcomes while preserving equity. This paper looks at the ways of achieving that.
Is Big Data That Simple? An Analysis of the Transfer Pricing Aspects of Value Creation of Data in the Digitalized Economy
Authors: Calijuri V.
Published: December 2023

Data steers the digitalized economy. The transformation of data into valuable information is somewhat comparable with traditional research and development activities and has become one of the most valuable intangibles for many companies. The knowledge discovery method in databases, known as “data mining”, needs to be studied conceptually to demonstrate that the arm’s length principle cannot effectively allocate profits to jurisdictions. Nevertheless, much effort has been put into OECD’s Pillar One, but is it indeed ready to deal with the big data economy? To answer this question, the author briefly introduces the evolution of transfer pricing and presents that the dichotomy between the arm’s length principle comparability completeness and the formulaic apportionment simplicity were merged to create a more robust system to tackle the challenges of the digitalization and lack of physical presence. In a data-driven economy, it is essential to understand the steps involved in the value creation of data. The purpose of the present study is to meticulously delineate the value chain of big data, including collection, processing and analysis and monetization of the data. In conclusion, the author suggests a framework that effectively allocates profits in accordance with the value creation of data.
The Fragmentation of Taxpayers’ Rights in International Dispute Resolution Settings: Healing Anxieties through Judicial Dialogue
Authors: García Antón R.
Published: December 2023

The current political transformations towards more transparency and efficiency in the struggle against tax avoidance schemes pervade our national governments, which blindly enforce the international standards at any cost. In this turmoil, the protection of taxpayers’ basic rights has been completely neglected. In response, several scholars and institutions have powerfully argued the need to elaborate a multilateral taxpayer bill of rights in taxation. In the author’s opinion, these attempts must be supported with an analysis of the judicial adjudication of taxpayers’ rights. In the realm of adjudication by international courts and tribunals, the author sheds light on how the phenomenon of fragmentation (separate normative frameworks and a proliferation of separated adjudicated bodies) triggers endemic taxpayer anxieties. This article goes further to explore potential solutions for these anxieties that will inevitably lead to strengthening the judicial dialogue.
The OECD Unified Approach: Understanding the Real Deal for Market Countries
Authors: Das P. , Rizzo A.
Published: December 2023

The OECD Unified Approach under Pillar One deviates from the existing international business tax rules in many aspects. First, it extends the right to tax business profits on the basis of mere sales in addition to the existing “physical presence” nexus rule. Second, the income allocation rules go beyond the arm’s length principle of transfer pricing rules, as well as beyond the transfer pricing approach to the formulary apportionment method in respect of allocating profits to market countries. Third, it recognizes demand-side factors, represented by sales, alongside supply-side factors for the allocation of business profits. However, the proposal raises serious doubts as far as the effective allocation of business profits to market countries is concerned. The scope of this article is to find out whether the proposed profit allocation rules under the OECD Unified Approach are effective in allocating income to market countries. As several attributes of the proposals are still under discussion, it is important to flag some of the concerns at this stage.
Taxing Investments in the Asia-Pacific Region: The Importance of Cross-Border Taxation and Fiscal Incentives
Authors: Nicolay K. , Wiedemann V.
Published: December 2023

This article investigates the taxation of investments in the Asia-Pacific region. The authors’ analysis is based on the methodology of Devereux and Griffith (1999 and 2003) for determining effective average tax rates. This approach allows us to account for important domestic and international tax regulations. The results presented in this article show that for the tax law of 2014, the overall dispersion of effective tax burdens in the Asia-Pacific region ranges from 10.6% in Hong Kong to 40.4% in India for domestic investments (an overall average of 23.4%). In 8 out of 19 jurisdictions covered, investments are, however, effectively taxed at a rate between 20% and 25%. For foreign direct investment, international tax law regulations have a significant impact on the overall tax burden. In any of the Asia-Pacific jurisdictions, foreign direct investments by a Singaporean or a German parent company are on average taxed at 29.2% and at 32.8% in the case of profit repatriation to the United States. Meanwhile, tax incentives for the stimulation of private investment reduce the effective average tax rate by 8.6 percentage points on average. Fiscal incentives targeted at investments in the high-technology sector or the development of specific geographic areas result in the lowest effective tax burdens.
History and Future of EU Taxation according to Frans Vanistendael: Inspiration for a Constructive and Critical Dialogue
Authors: Essers P.
Published: December 2023

This contribution deals with the history and future of EU taxation based on Frans Vanistendael’s legacy on European tax law, especially on his view on the history and future of EU taxation as expressed in numerous speeches and articles, analysing and commenting on developments in EU taxation and, in his eyes, challenges, unwanted standstill situations and obstacles. Vanistendael’s publications show a constant drive: he was concerned about the deficient decision-making process in the European Union mainly because of the requirement of unanimity for decisions affecting taxation. Also, he tirelessly pointed at the tax deficits that are obstacles to achieve an internal market and, after the introduction of the euro, an effective and sustainable economic and monetary union. In this respect, Vanistendael consistently criticized the failures and weaknesses of the main European institutions – the Council, the Commission, the European Parliament and the ECJ. The present war between Russia and Ukraine proves that we need the European Union more than ever to safeguard the European way of life and to defend ourselves against totalitarian regimes that deny and despise democracy, human rights and the rule of law.
Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union
Authors: Pistone P. , Nogueira J.F.P. , Turina A.
Published: December 2023

This article assesses the related potentially positive and negative implications of the possible introduction of an EU digital levy, as discussed in the February-April 2021 public consultation promoted by the European Commission. In doing so, it engages in an analysis based on broader policy considerations, thereby including interaction with the domestic corporate income tax systems of the Member States, as well as fundamental EU law considerations. On the grounds of such a critical reconstruction and assessment of the proposals under scrutiny, the article also sets forth considerations on possible alternatives and an overall outlook on the future of the taxation of the digitalized economy in the European Union. In particular, with regard to the adoption of an EU digital levy, the article elaborates on the shortcomings of turnover taxation when applied in isolation and the possible approaches to addressing overtaxation in cross-border situations in light of fostering the integration of said levies with income taxes. In doing so, this article is concerned, on one hand, with enhancing the proportionality of the proposed measures, and, on the other hand, with reinstating the need to ensure that the European Union does not lose sight of its originally stated long-term goals in connection with the reform of the taxation of the digitalized economy, not excluding the need to reshape the current nexus rules surrounding the taxation of cross-border business income. In this respect, the authors believe that the European Union could be the right laboratory in which to explore new avenues for steering international tax law development towards internation equity, fairness, simplicity and long-lasting solutions.
Fact and Law-Finding Issues in the Preliminary Ruling and Infringement Procedures before the ECJ in Tax Matters
Authors: Kokott J.
Published: December 2023

This contribution discusses the topic of “fact and law-finding issues” in the case law of the Court of Justice of the European Union. After providing a broader conceptual framework that displays the challenges associated with such a distinction, the author focuses on State aid and then addresses some difficult issues regarding the concept of factual discrimination in tax law, focusing in particular on case law developments in the area of turnover-based progressive taxation.
The Global Minimum Tax: Some Known Unknowns
Authors: Di Tanno T,
Published: December 2023

In order to address the fundamental challenges for the international tax regime brought about by the digitalization of the economy and new forms of potentially harmful tax competition, the G20 summit of October 2021 called for a commitment to the implementation of the Global Minimum Tax Proposal developed by the OECD within the framework of the Two-Pillar solution, aiming at 2023 as an implementation deadline. The breadth and technical complexity of the OECD Model Rules and the OECD Guidelines, as well as the Directive Proposal released by the EU Commission in December 2021, offer several inputs for further reflection, also considering the evolving international policy and political framework. The main purpose of this contribution is to highlight the most pivotal “known unknowns” of the proposed set of measures so as to stimulate further debate on the topic.
Attribution of Functions and Profits to a Dependent Agent PE: Different
Arm’s Length Principles under Articles 7(2) and 9?
Authors: Dziurdź K.
Published: December 2023

This article argues that under the OECD Model, conceptually, there
should be no difference between the arm’s length principles of articles 7(2)
and 9, and analyses how control functions as significant people functions can
still lead to a net profit attribution to a dependent agent PE above zero.
New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union – Another “Bite” into the Rights of the Taxpayer?
Authors: Čičin-Šain N.
Published: December 2023

The European Union responded to the propositions of the OECD in the BEPS Action 12 Final Report on Mandatory Disclosure Rules (MDR) by creating its own rules in the form of Council Directive 2018/822 of 25 May 2018, which is the sixth amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 6). This article focuses on the controversial aspects of DAC 6, namely its impact on the fundamental rights of taxpayers. It investigates (i) how the European MDR indirectly affect the taxpayers’ right to legal certainty and legitimate expectations through active prevention of “aggressive” or “potentially aggressive” tax schemes by rapid changes in legislation; (ii) how they will impact the taxpayers’ right to legal advice and legal representation, as well as the right not to self-incriminate; and (iii) what the interplay is between taxpayers’ right to privacy and data protection and the reporting requirements.
Mandatory Disclosure Rules and Taxpayers’ Rights: Where Do We Stand?
Authors: Weffe H. C.E.
Published: December 2023

Curtailment of aggressive tax planning (ATP) has become a critical matter for international taxation. Mandatory disclosure rules (MDR) work as an early warning system for ATP strategies. They allow tax authorities to respond quickly to tax risks “through informed risk assessment, audits, or changes to legislation or regulations” while deterring taxpayers and tax advisers from designing, promoting or implementing ATP. MDR have become a significant trend, of which the EU Council Directive 2018/822 (DAC6) represents the most topical development. In light of the above, this study addresses the questions MDR raise regarding their “value rationality” and, therefore, its adequacy for protecting tax advisers’ and taxpayers’ rights. The article warns of the risk of MDR becoming a way of haunting legal tax planning, along with tax advisers and their business, and therefore a threat to the “hard core” of taxpayers’ rights to legal tax planning, legal aid and nemo tenetur, along with severe limitations to the economic freedoms of both taxpayers and tax advisers. The article also discusses the audi alteram partem issues arising from the taxpayers’ lack of involvement in the qualification as ATP of a given scheme, and the siege against the (legal) professional privilege that MDR represent. Finally, the article tackles the severe doubts raised by the sanctions for non-compliance with MDR, regarding legally protected rights, proportionality and culpability, as well as the use of non-monetary penalties and the communicability of evidence obtained through MDR in criminal proceedings.
US Tax Policy and Attribution of Profits to Permanent Establishments
Authors: Stack R.
Published: December 2023

Article 7 of the OECD Model concerns the attribution of profits to permanent establishments. The OECD Commentary on Article 7 has long observed that article 7 incorporates the arm’s length standard, yet how the arm’s length standard is taken into account for purposes of article 7 has historically generated a great deal of debate. To some extent, the adoption of the Authorised OECD Approach (AOA) in 2010 went a long way towards providing an analytic framework and settling that debate – but not all the way, and certainly not with respect to US treaties. This article examines in detail how the US Treasury, through the technical explanations of US treaties and in litigated cases, has articulated its understanding of how to attribute profits to permanent establishments in non-AOA treaties, and how those explanations can be reconciled with the view also expressed by the US Treasury in those same technical explanations that article 7 embodies the arm’s length standard.
Transfer Pricing, Integration and Synergy Intangibles: A Consensus
Approach to the Arm’s Length Standard
Authors: Kane M.A.
Published: December 2023

A common critique of transfer pricing analysis under the arm’s length
standard is that it is conceptually incapable of dealing with synergistic gains
and losses among entities under common control. Specifically, its approach of
respecting the separateness of corporate entities under common control and on
allocating profit across such entities by reference to a baseline of
uncontrolled, but comparable, situations cannot, under this critique, account
for profits from integration, as they derive from the very fact of common
control. This article addresses the question whether the arm’s length standard
should be modified to incorporate a distinct “synergy intangible” to take
account of such synergistic gains and losses. The article concludes that the
introduction of a synergy intangible is undesirable, as it would not serve the
core aim of transfer pricing analysis (in the treaty context) to reduce the
risk of double taxation, while achieving a reasonable allocation of tax base
across countries. In the service of this argument, the article introduces a
three-part categorization of intangible value arising from the integration of
assets: common control value, bilateral integration value and unilateral
integration value. The article then urges a novel “fractional” interpretation
of article 9 of the OECD Model, under which the article is read to reach only
those profits that could be earned at arm’s length and thus does not speak to
the allocation of profits that can only be earned under common control. The
paper uses this framework to suggest particular approaches for dealing with
synergistic gains and losses for each of the three types of value identified:
the value from common control should be left to taxpayer discretion; the value
from bilateral integration should be dealt with through attention to arm’s
length ranges; and the value from unilateral integration should be dealt with
through rules on aggregated transactions. The article concludes with
prescriptive implications for the ongoing work of the OECD regarding
intangibles and transfer pricing.
Virtual Currencies: Estimating the Revenue from Taxing Bitcoin in Light of the US Experience and Proposing a Method of Taxation
Authors: Karoui A. , Chaabani A , Omri A.
Published: December 2023

The aim of this study is to estimate the tax revenue of Bitcoin that could have been generated between 2014 and 2017, in the United States, which is the first state in terms of trading volume on online exchanges of Bitcoin in 2020. The authors hereby respond to the question whether the taxation of such a currency can constitute a supplementary budget resource for states whose public expenditures are rising especially after the COVID-19 pandemic. This study is the first using Bitcoin’s exchange rate to assess taxable revenue based on the supply-and-demand law of Bitcoin and USD. The authors made estimates based on the observation and analysis of the Bitcoin/USD exchange rate. The resulting estimates show that taxing Bitcoin can generate an important tax resource. Given that no consensus has been reached by worldwide authorities on the taxation of such a resource, the authors set forth a possible global solution.
Confronting Conflicts of Qualification in Tax Treaty Law: The Principle of Common Interpretation and the New Approach Revisited
Authors: Pleil C. , Schwibinger S.
Published: December 2023

The principle of common interpretation and the new approach to article 23 A/B of the OECD Model Tax Convention are two concepts in tax treaty interpretation to avoid double taxation and double non-taxation resulting from conflicts of qualification. Against the backdrop of the introduction of similarly working approaches, namely the linking rules of BEPS Action 2, it seems appropriate to re-evaluate the doctrinal foundation and practical applicability of both concepts. Since the effectiveness of the principle of common interpretation and the new approach depends on their international recognition, the analysis is based on a comparative study including six jurisdictions, representing common and civil law: Australia, Belgium, Canada, Germany, the United Kingdom and the United States. In the first part of this article, the principle of common interpretation is examined, while the second part assesses the new approach. The third part concludes and gives proposals for the development of a joint methodological understanding of both concepts.
The Global Anti-Base Erosion (GloBE) Rules and Tax Certainty: A Proposed Architecture to Prevent and Resolve GloBE Disputes
Authors: Danon R. , Gutmann D. , Maisto G. , Martin Jimenez A.
Published: December 2023

In the framework of the implementation of the global minimum tax – the Global Anti-Base Erosion (GloBE) rules – the development of effective dispute prevention and resolution mechanisms continues to be a key concern for both businesses and tax administrations, as also evidenced by recent public consultations promoted by the OECD. In the present study, the authors further develop as a standalone model the reciprocal domestic dispute resolution proposal already outlined in an earlier article of theirs published in the World Tax Journal. The authors also enhance this rule with a dispute prevention component and an adjustment provision taking into account the outcome of the dispute resolution. In particular, following the introduction, section 2. is devoted to a short classification of GloBE disputes and the presentation of the distinction drawn in this study between conflicts of interpretation (section 2.1.) and conflicts of transposition (section 2.2.) Section 3. displays the authors’ proposal to achieve tax certainty for the GloBE rules. They begin by setting out the fundamental principles of the proposal (section 3.1.) and providing a general overview of its architecture (section 3.2.). Turning to the concerns raised by the 2023 Public Consultation Document, the authors explain why their proposal would not lead to any override of domestic law and, therefore, should remain compatible with the principle of legality (section 3.3.). A detailed discussion of the key components of their proposal, most notably – as a complement to the domestic reciprocal dispute resolution mechanism – a new interpretative model rule and a new lex specialis model rule then follows in section 3.4. In section 4., a comparison is finally developed between the proposal by the authors and the option of a multilateral convention.
Abuse, Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market
Authors: Pistone P. , Nogueira J.F. , Turina A. , Lazarov I.
Published: December 2023

This article aims at identifying the most relevant shortcomings of any initiative of fighting against abuse of the right of establishment on the basis of a priori set substance indicators. It does so by reference to the Unshell Directive proposal against the broader background of the need to ensure consistency between secondary and primary EU law. In the process, it provides constructive criticism on possible paths that could be explored to align possible rules with underlying aims, highlighting the need to distinguish the addressing of shell entities from issues of corporate residency and transfer pricing. It also addresses issues concerning legislative technique, such as the need for greater fine-tuning when cross-referencing pre-existing EU secondary law and on the merits of the tenuous distinction between gateways and substance indicators. From a substantive viewpoint, it then examines each gateway and indicator in depth, highlighting possible loopholes and criticalities, also in conjunction with the foreseen exclusions. The article then focuses on an assessment, essentially based on the primary law framework in light of the case law of the Court of Justice of the European Union (ECJ), of the system of presumptions envisaged by the proposal and on the tax consequences of an entity being labelled as a shell. The feedback also raises the issue of the multiplication of reporting requirements, suggesting the aggregation of all of them in a single modular instrument, which could be used – across the internal market – each time a taxpayer is required to report tax relevant data which are not directly related to a specific income tax return. Scrutiny is also devoted to the possibility of requesting tax audits and the potential issues that may arise from this practice if not reconciled with the broader DAC framework. Finally, the article raises questions from the perspective of the safeguard of fundamental rights in connection with the envisaged “minimum penalty” encompassed by the proposal.
Taxation of Remote Workers – Is the Allocation of Taxation Rights in Line with the Benefit Principle?
Authors: Schwartz C.
Published: December 2023

This article deals with the taxation of the increasingly growing workforce able to perform their work remotely. The phenomenon of remote work has experienced rapid growth, particularly accelerated by the COVID-19 pandemic when employees were recommended or obliged to work from home due to government lockdowns and restrictions. With the increasing prevalence of remote work, employers are able to recruit personnel globally, transcending the limitations of local recruitment markets. Consequently, the jurisdiction for taxing employee income may change compared to work performed physically on site. In the article, the author analyses how the various articles of the OECD Model addressing employment income allocate the right to tax the income of an employee in situations of remote work. Additionally, the author raises the question whether the outcomes derived from the allocation rules in remote work scenarios align with the benefit principle. The benefit principle states that a taxpayer should pay taxes in line with the benefits received from public services in a state, and the author uses it to measure whether the states involved in the income-generating activity are sufficiently able to tax that income.
Comparing Proposals to Tax Some Profit in the Market Country
Authors: Collier R.S. , Devereux M.P. , Vella J.
Published: December 2023

This article compares and contrasts three specific proposals that allocate taxing rights to market countries: (i) the OECD’s “Unified Approach” (Pillar One); (ii) the United Nations’ “Article 12B”; and (iii) Devereux et al.’s “residual profit allocation by income”. The article aims to identify the similarities and differences between these proposals and their consequent strengths and weaknesses. More specifically, it has two objectives. First, it aims to identify the strengths and weaknesses that are particular to each proposal, distinguishing between features that are inherent to each proposal (that cannot be altered without altering its fundamental nature) and those that are not inherent (that can be altered without altering its fundamental nature). This lays the foundations for the second objective: to show how these proposals can be improved by drawing on the most useful features of each other, or how alternative proposals can be designed by combining these features.
EU Beneficial Ownership Further Developed: A View from a Different Angle
Authors: Weber D. (Dennis)
Published: December 2023

In this contribution, the author tries to further develop the EU beneficial ownership concept for the exemption from withholding tax for EU intragroup interest and royalties and to distinguish this concept from the principle of EU law on the prohibition of abuse. The issue is examined from several different angles than available in the literature at present. Among other things, inspiration is drawn from VAT case law in which several comparable issues regarding the concept of beneficial ownership were discussed. The author comes to the conclusion that the beneficial ownership concept is a conditional, dynamic EU concept inspired by the Commentary on the OECD Model and that for EU intragroup dividends, there is no explicit and implicit beneficial owner requirement for the application of the exemption from withholding tax. The EU concept of “beneficial owner” concerns not a formally identified recipient but rather the entity that benefits economically from the payment received and accordingly has the power freely to determine the use to which it is put. This economic interpretation is independent of the question whether, in a certain case, there is abuse of law. Under this economic interpretation, the Court of Justice of the European Union (ECJ or the Court) takes into account formal contractual or legal obligations to pass on received payments. This is confirmed in the VAT case law, in which similar issues arose. It can also be concluded from VAT case law that the ECJ will, in all likelihood, take into account (implied) contractual pass-on obligations. In addition, there must be a current and direct obligation to pass on the payment on the basis of a formal or implicit legal or contractual obligation.
Abuse through the Use of Shell Companies and Arrangements for Tax Purposes in the European Union: Feedback on the EU Consultation by the IBFD Task Force on EU Law
Authors: Pistone P. , Nogueira J.F. Pinto , Turina A. , Lazarov I.
Published: December 2023

The present study was developed based on the IBFD EU Task Force’s submission within the framework of the European Commission 2021 public consultation on the use of shell entities and arrangements for tax purposes. The analysis of the broad ramifications of this central issue within corporate tax law and policy takes its inception from a fundamental taxonomy of the adjacent although conceptually distinct notions of aggressive tax planning, tax avoidance, tax evasion and tax fraud as well as from a thematization of the notion of substance in tax law contexts. In this respect, the authors argue that, within EU Law, these distinctions have not always been upheld consistently and such thematization may have not been fully developed, contributing to structural disconnects that may, inter alia, also jeopardize the proposed initiative. Within this study, such conceptual taxonomy is functional to laying the foundations for an assessment of some of the key articulations of the proposed initiative. In the first place, the opportunity and possible legal compatibility issues surrounding the introduction of so-called substance requirements, upon which some design recommendations are set forth without prejudice by the authors. Based on this reconstruction, rules targeting shell companies and arrangements are also addressed in both a de iure condito (from an EU and comparative tax angle) and a de iure condendo perspective, thereby including considerations on the most viable approach to hypothetically implementing such measures. Administrability issues are also explored, with specific regard to the possible tools – already available under the existing framework, or to be envisaged – meant to prevent and monitor abusive practices of shell companies. Such possible tools are assessed having in mind the concern to ensure a balance with the safeguard of the rights of taxpayers on the procedural as well as substantive planes. In the view of the authors, such a balance may be conducive to the reshaping of cross-border relations between taxpayers and administrations within the European Union.
Intergovernmental Agreements and the Implementation of FATCA in Europe
Authors: Parada L.
Published: December 2023

FATCA is a US domestic tax policy that requires Foreign Financial Institutions around the world to provide the IRS information regarding their US clients. Recognizing this extraterritorial characteristic and the troubles associated with it, the US Treasury Department developed the Intergovernmental Agreements (IGAs), which have served the double purpose of coordinating FATCA at an international level and influencing the new international standards on automatic exchange of information. Nevertheless, the IGAs are instruments that still need to be improved, at least in order to guarantee their successful implementation in Europe. The first part of this article explores the legal nature and the characteristic of the IGAs, concluding that they possess an asymmetric legal nature that can lead to conflicts of interpretation. Likewise, it concludes that their contribution toward international transparency is incompatible with the existence of other instruments in Europe that seek the opposite goal of protecting bank secrecy, although it recognizes the importance of the most recent achievements at the European level in order to ensure a coherent and consistent system of automatic exchange of information. The second part of this article analyses three grey areas in the IGAs implementation process in Europe (i.e., “quoted Eurobonds” in the United Kingdom; group requests under the Switzerland-United States IGA, and the “coordination timing” provision of the IGA Model 1A), concluding that there is still work to be done in order for the IGAs to grant an acceptable level of reciprocity in practice.
PENDAMPINGAN PENYUSUNAN BAHAN AJAR BERBASIS FLIPBOOK BAGI GURU DI MAN 1 LAMPUNG TIMUR
Authors: Zuhairi Zuhairi , Wahyuni Sri , Fertilia Ikashaum
Published: December 2023

Pemanfaatan bahan ajar digital oleh pendidik akan memudahkan proses pembelajaran. Namun pada fakta yang terjadi di sekolah masih banyak guru dan siswa yang kesulitan dalam memanfaatkan bahan ajar. Pengabdian ini dilaksanakan oleh dosen Fakultas Tarbiyah dan Ilmu Keguruan IAIN Metro. Tim pengabdian telah membimbing penelitian mahasiswa yang berkaitan dengan pengembangan bahan ajar. Strategi yang dilakukan dalam pengabdian ini yaitu dengan memberikan materi kepada guru-guru yang ada di lingkungan MAN 1 Lampung Timur tentang pemanfaatan flipbook sebagai penunjang penyusunan bahan ajar. Pengabdian ini juga dilakukan dengan memberikan bimbingan secara teknis dalam pengembangan bahan ajar berbasis flipbook. Pelaksanaan pengabdian ini menggunalan pendekatan ABCD yaitu Asset Based Community Development. Pendekatan ABCD dilakukan dalam lima tahapan yaitu discovery, dream, design, define, dan destiny. Berdasarkan hasil pengabdian yang dilakukan diperoleh kesimpulan yaitu guru di lingkungan MAN 1 Lampung Timur memahami penggunaan flipbook untuk menyusun bahan ajar. Guru di lingkungan MAN 1 Lampung Timur mampu menghasilkan bahan ajar berbasis flipbook yang dibuktikan dengan hasil bahan ajar yang telah dibuat oleh guru.
Kata Kunci: Bahan Ajar, Flipbook, Asset Based Community Development
PENDAMPINGAN PEMBUATAN NIB dan LOGO KEMASAN SEBAGAI UPAYA OPTIMALISASI PENGEMBANGAN UMKM
Authors: D Nourma Ulva K. , Rizki M. Fathur , Nuraini Siti Ulfa
Published: December 2023

Usaha Mikro, Kecil dan Menengah (UMKM) berperan penting dalam mendorong pertumbuhan perekonomian masyarakat didukung perkembangan zaman sehingga produk UMKM dapat diakses secara luas. Salah satu aspek yang sanga tpenting dalam  pengembangan Usaha Mikro,  Kecil, dan Menengah(UMKM)adalah adanya legalitas usaha. NIB merupakan nomor identitas berusaha yang digunakan oleh pelaku usaha untuk mendapatkan izin usaha dan izin komersial atau operasional. Kegiatan sosialisasi yang dilakukan terhadap masyarakat-masyarakat khususnya pelaku UMKM yang ada di Desa Mranggon Lawang, Kecamatan Dringu, Kabupaten Probolinggo ini dilakukan untuk membantu UMKM dalam pembuatan Nomor Induk Berusah dan branding produk berupa logo kemasan agar bisa berkembang. Metode yang digunakan dalam penelitian ini adalah melalui survei, sosialisasi, dan pendampingan langsung kepada pemilik UMKM. Sosialisasi dan pendampingan dilakukan kepada UMKM di Desa Mranggon Lawang, Kecamatan Dringu, Kabupaten Probolinggo. Hasil penelitian menunjukkan bahwa pelaku UMKM di Desa Mranggon mampu memahami dan memanfaatkan media digital untuk memasarkan produknya dan pemilik UMKM juga terbantu dalam mendesain logo sebagai bentuk peningkatan visual branding produk.
Kata Kunci : UMKM, NIB, Logo Kemasan
PENINGKATAN PEMAHAMAN DAN KETERAMPILAN MASYARAKAT KELURAHAN SEDENGANMIJEN TENTANG PENGGUNAAN APLIKASI SIPRAJA
Authors: Kriswibowo Rony , Ariatna Alia Putri , Teguh Setyadi Agung , Suryo Prayogo Johan , Widha Febriana Rusina
Published: December 2023

Peningkatan teknologi informasi telah mengubah cara masyarakat berinteraksi dengan pemerintah dalam pengelolaan urusan administratif. Salah satu inovasi yang diperkenalkan adalah Sistem Pengaduan dan Informasi Masyarakat Berbasis Aplikasi (SIPRAJA). Penelitian ini bertujuan untuk meningkatkan pemahaman serta keterampilan masyarakat di Kelurahan Sedenganmijen dalam menggunakan aplikasi SIPRAJA. Metode penelitian yang digunakan adalah pendekatan kuantitatif dan kualitatif. Data dikumpulkan melalui survei, wawancara, dan observasi partisipatif. Hasil penelitian menunjukkan bahwa sebagian besar masyarakat memiliki pemahaman terbatas tentang fungsi dan manfaat SIPRAJA. Faktor-faktor seperti tingkat literasi digital, aksesibilitas, dan kurangnya pelatihan menjadi hambatan utama dalam penggunaan aplikasi tersebut. Berdasarkan temuan ini, dilakukan serangkaian kegiatan pelatihan dan sosialisasi kepada masyarakat. Pelatihan mencakup pengenalan fitur-fitur SIPRAJA, panduan penggunaan, dan solusi terhadap masalah umum yang mungkin dihadapi pengguna. Sosialisasi dilakukan melalui pertemuan komunitas, seminar, untuk meningkatkan kesadaran masyarakat tentang pentingnya aplikasi SIPRAJA dalam mendukung partisipasi aktif mereka dalam urusan pemerintahan.
SOSIALISASI KEBERSIHAN AIR SUNGAI PADA MASYARAKAT SEKITAR KANAL VICTORY KOTA SORONG
Authors: Mujahid Zakir Andri , Rumparam Ardianto , Anif Farida  , Murni Murni
Published: December 2023

Kepedulian masyarakat terhadap kebersihan dan kesehatan lingkungan masih rendah terutama kebersihan air sungai. Di daerah sekitar Kanal Victory banyak ditemukan sampah dan limbah rumah tangga yang dibuang langsung ke badan sungai. Jika hal ini tidak segera diatasi maka kualitas air sungai akan mengalami penurunan dan mengancam kelestarian ekosistem. Tujuan dari kegiatan ini adalah untuk memberikan pemahaman kepada masyarakat di sekitar Kanal Victory pentingnya menjaga kebersihan air sungai. Metode yang digunakan yaitu ceramah dan diskusi dengan warga di sekitar sungai. Hasil pengabdian menunjukkan bahwa masih rendahnya kepedulian warga terhadap pentingnya kebersihan air sungai. Di samping itu kurang kuatnya kesadaran warga terhadap rasa memiliki sungai sehingga hal ini menyebabkan warga tidak segan untuk membuang sampah, limbah maupun kotoran ke dalam badan sungai. Perlu adanya peningkatan peran serta dari warga sekitar dalam merawat dan menjaga sungai serta penegakan peraturan terkait sampah dari pemerintah setempat