bluuebunny/crossref_metadata_2025 huggingface dataset:
PKMS PEMBUATAN TEPUNG DAUN LUHU (Ormocarpum Cochinchinense) YANG DITAMBAHKAN DALAM PAKAN UNTUK MENINGKATKAN IMUNITAS IKAN YANG DIBUDIDAYA DI KAMPUNG NAHEPESE
Authors: Susantie Darna , Manurung Usy
Published: February 2022

Kepulauan Sangihe, budidaya ikan air tawar semakin berkembang dan dapat dilihat dibeberapa kampung yang memelihara ikan di pekarangan rumah.  Untuk melakukan budidaya ikan, masyarakat memerlukan ilmu dan pengetahuan tentang cara budidaya ikan sehingga usaha budidaya yang dikelolah dapat berhasil.  Untuk meningkatkan produksi dan keberhasilan budidaya ikan air tawar dapat dilakukan dengan cara pembuatan pakan.  Pakan ikan harus mengandung nutrisi.  Kegiatan penerapan Pengabdian Kemitraan Masyarakat Stimulus ini bertujuan membantu masyarakat pembudidaya ikan Kampung Nahepese dalam pembuatan pakan ikan dengan penambahan tepung daun luhu.  Tujuan ini dapat dicapai lewat penerapan beberapa metode penambahan bahan herbal yaitu tepung daun luhu pada pakan yang mudah dipahami dan dimengerti masyarakat secara mandiri.  Tahapan pelaksanaan kegiatan meliputi pembuatan pakan ikan yang ditambahkan tepung daun luhu, kemudian memberi materi tentang cara budidaya ikan air tawar, pengelolaan kualitas air, serta hama dan penyakit ikan.  Dengan kegiatan ini, masyarakat Kampung Nahepese memahami pembuatan tepung daun luhu yang akan ditambahkan ke dalam pakan ikan.  Kegiatan Stimulus ini berdampak positif dan sangat baik dalam meningkatkan budidaya ikan air tawar di Kepulauan Sangihe.

 

In Sangihe Islands, freshwater fish farming is growing and can be seen in several villages that keep freshwater fish in their yards.  To carry out fish cultivation, the fish cultivator community needs knowledge about how to cultivate fish so that the cultivation business that is managed can be successful.  To increase the production and success of freshwater fish cultivation can be done by making feed.  Fish feed that is made must contain nutrients.  The activity of implementing the Stimulus Community Partnership Service aims to help the fish cultivator community in Nahepese Village in demonstrations of making fish feed with the addition of herbal ingredients.  This goal can be achieved through the application of several methods of adding herbal ingredients, namely luhu leaf flour to feed that is easily understood by the community independently.  The stages of implementing this activity include the application of adding luhu leaf meal to the feed, then an explanation of how to cultivate freshwater fish, management of water quality, fish pests and diseases, and.   With this activity, community Nahepese Village have a better understanding include of  luhu leaf flour in fish feed.  This Stimulus activity has a positive and good impact in increasing freshwater fish farming in Sangihe Islands.
PEMBERDAYAAN PERILAKU MEMBUANG SAMPAH DAN PENGGUNAAN SAMPAH PLASTIK DI KAMPUNG BEENG LAUT KECAMATAN TABUKAN SELATAN TENGAH
Authors: Patras Mareike Doherty , Tinungki Yeanneke L.
Published: February 2022

Pentingnya pemberdayaan masyarakat dalam penanganan masalah sampah diwujudkan dengan adanya peran serta masyarakat dalam pengelolaan sampah yang ada di desa-desa. Budaya lama membakar dan membuang sampah ke selokan dan sungai serta laut menunjukkan bahwa setiap upaya untuk membersihkan lingkungan membutuhkan perubahan besar dalam pola pikir masyarakat. Perilaku membuang sampah pada tempat sampah dan penggunaan ulang sampah plastik mengurangi persentase sampah berdasar jenis di Kepulauan Sangihe. PKMS ini bertujuan untuk memberdayakan masyarakat tentang perilaku membuang sampah, memanfaatkan limbah wadah minuman plastik dan pembuatan tempat sampah. Metode yang digunakan berupa penyuluhan, demonstrasi dan kerja bakti. Hasil dari Program Kemitraan Masyarakat Stimulus berupa penyuluhan tentang penanganan dan pengolahan sampah, penyuluhan penanganan Covid 19, pembuatan keranjang sampah dari gelas aqua serta pembuatan tempat sampah. Kegiatan PKMS di Kampung Beng Laut terlaksana dengan baik, dengan  harapan masyarakat membuang sampah di tempat sampah yang telah disiapkan dan menggunakan kembali sampah plastik untuk menjadi barang yang bernilai.

 

Community empowerment in handling waste problems is realized through community participation in waste management in the villages. The old culture of throwing trash into rivers and seas shows that any attempt to clean up the environment requires a major change in people mindsets. Behavior of throwing trash  and reuse plastic and reduces the percentage of trash by type in the Sangihe Islands. Those PKMS aim to empower the people in Beng Laut about throw of plastics trash, used of plastics drink glass waste and make trash can. The method used were form of counseling, demonstrations and community service. The results of the Stimulus Community Partnership Program were form of counseling on waste handling and processing, counseling on handling Covid 19, make of baskets trash from aqua glass plastics and trash bins. PKMS activities in village Beng Laut going smoothly, hope that people could throwing trash in garbage and make use of plastics trash are become goods value.
PEMBERDAYAAN PEMUDA GEREJA SEBAGAI TIM MULTIMEDIA DAN TEKNOLOGI INFORMASI
Authors: Tuwohingie Desmin , Koloay Christian , Papuas Alfrianus
Published: February 2022

Perkembangan teknologi informasi yang semakin terus-menerus mempercepat penyebaran informasi melalui internet sehingga mempengaruhi bagaimana cara masyarakat bersentuhan dengan agama bahkan telah mempengaruhi serta membentuk gaya hidup, kebiasaan serta cara berelasi para penggunanya. Gereja pada zaman ini diperhadapkan pada perkembangan multimedia yang kemudian bisa memasukkan unsur-unsur visual dalam peribadatan Kristen. Media visualisasi menjadi kebutuhan dalam menghantarkan peribadatan melalui tampilan teks, gambar atau dokumentasi film. Penggunaan layar proyektor serta LCD TV telah menggantikan budaya orang membawa Alkitab serta buku kidung pujian termasuk visual-images dimanfaatkan sebagai media bantu penyampaian khotbah. Hasil yang dicapai pada kegiatan ini adalah terbentuknya tim multimedia dan teknologi informasi GMIST Betania Kalama Darat yang anggotanya adalah pemuda gereja. Selain itu, tim telah memiliki kemampuan untuk membuat liturgi digital dan mampu mengoperasikan perangkat teknologi informasi. Tim pengabdian juga telah menyerahkan 1 unit LCD Projector dan 1 set screen projector 70 inch.

 

The development of information technology continuously accelerates the dissemination of information via the internet so that it affects how people touch religion and has even influenced the lifestyle, habits and ways of relating to its users. The church today  faced with the development of multimedia which can then include visual elements in Christian worship. Visualization media is a necessity in delivering worship through the display of text, pictures or film documentation. The use of projector screens and LCD TV has replaced the culture of people carrying Bible and hymn books including visual-images used as a medium for delivering sermons. The results achieved in those activity were the formation of a multimedia and information technology team at GMIST Betania Kalama Darat whose members are church youths. In addition, the team has the ability to make digital liturgy and was able operate information technology tools. The community service team also handed over one unit of LCD Projector and 1 set of 70 inch screen projector.
PENGGUNAAN WARNA CAHAYA LAMPU PADA PANCING CUMI DI KAMPUNG BENTUNG KECAMATAN TABUKAN SELATAN KABUPATEN KEPULAUAN SANGIHE
Authors: Kaim Mukhlis Abdul , Lungari Fitria Fresty
Published: February 2022

Kampung Bentung terletak di wilayah pesisir yang memiliki penduduk dengan mata pencarian sebagai petani dan nelayan. Masyarakat yang berprofesi sebagai nelayan, secara khusus nelayan yang umumnya hanya mengenal teknik penangkapan cumi dengan menggunakan pancing cumi, dimana konstruksinya menggunakan lampu blits (warna cahaya) sebagai alat bantu penangkapan. Hasil penelitian menunjukkkan bahwa warna lampu memberikan pengaruh terhadap hasil tangkapan cumi. Kegiatan pengabdian pada masyarakat ini akan dilakukan dengan mengadakan penyuluhan tentang pentingnya menjaga ekosistem terumbu karang dalam pengoperasian alat tangkap, sehingga operasi penangkapan ikan/biota laut lainnya di Kampung Bentung menjadi penangkapan ikan yang mengarah pada perikanan tangkap                bertanggungjawab dan berkelanjutan, serta    membuat dan memberikan bahan untuk 10 unit alat                tangkap pancing cumi. Melalui kegiatan ini nelayan penangkap ikan dapat melakukan penangkapan ikan secara benar dan tidak berdampak buruk terhadap lingkungannya khususnya terhadap kondisi terumbu karang disekitarnya, dengan demikian usaha ini dapat menjadi sumber meningkatkan taraf hidup bagi kesejahteraan masyarakat nelayan itu sendiri.

 

 

Bentung village is located in a coastal area that has residents with livelihoods as farmers and fishermen. People who work as fishermen, especially fishermen, generally only know the technique of catching squid by using squid fishing rods, where the construction uses blits (light colors) as a fishing aid. The results showed that the color of the lights had an effect on the catch of squid. This community service activity will be carried out by holding outreach on the importance of maintaining the coral reef ecosystem in the operation of fishing gear, so that fishing operations/ other marine biota in Bentung village become fishing that leads to responsible and sustainable capture fisheries, as well as making and providing materials for 10 units of fishing gear for squid. Through this activity, fishermen can catch fish properly and do not have a negative impact on the environment, especially on the condition of the surrounding coral reefs, thus this effort can be a source of increasing the standard of living for the welfare of the fishing community itself.
PELATIHAN KESEHATAN DENGAN PENDEKATAN HEALTH BELIEF MODEL MENINGKATKAN PENGETAHUAN WANITA MENOPAUSE TENTANG RESIKO OSTEOPOROSIS
Authors: Widjayanti Yhenti
Published: February 2022

Menopause adalah salah satu periode pada kehidupan setiap wanita. Penurunan estrogen pada masa menopause menurunkan  kepadatan tulang yang mengakibatkan osteoporosis. Salah satu upaya pencegahan osteoporosis adalah senam osteoporosis. Namun banyak Wanita menopause yang tidak memahami resiko osteoporosis dan tidak melakukan upaya pencegahan dengan senam osteoporosis. Tujuan dari kegiatan pengabdian kesehatan masyarakat (PKM) ini meningkatkan pengetahuan Wanita menopause tentang resiko osteoporosis dan keterampilan kader kesehatan dalam mengajarkan senam osteoporosis. Sasaran PKM adalah kader kesehatan dan wanita menopause. Metode pelaksanaan PKM meliputi pembuatan media pendidikan kesehatan berupa leaflet dan video senam osteoporosis, pelatihan kader secara online dan pendidikan kesehatan dengan pendekatan health belief model. Hasil PKM adalah peningkatan pengetahuan wanita menopause tentang resiko osteoporosis dan peningkatan keterampilan kader kesehatan untuk mengajarkan senam osteoporosis. Rekomendasi bagi para kader kesehatan untuk selalu memotivasi para wanita menopause untuk melakukan senam guna mencegah terjadinya osteoporosis pada masa menopause.

 

 

Menopause is a period in every woman's life. The decrease in estrogen during menopause reduces bone density, resulting in osteoporosis. One of the efforts to prevent osteoporosis is osteoporosis exercise. However, many postmenopausal women did not understand the risk of osteoporosis and did not had efforts to prevent osteoporosis. The purpose of this community health service activity was to increase the knowledge of menopausal women about the risk of osteoporosis and the skills of health cadres in teaching osteoporosis exercises. Activity’s target were health cadres and postmenopausal women. The method of this activity was making health education media in the form of leaflets and videos of osteoporosis exercises, online cadre training,  and health education with a health belief model approach. The results of this activity were increasing knowledge of postmenopausal women about the risk of osteoporosis and skills of health cadres to teach osteoporosis exercise. Recommendations for health cadres to always motivate menopausal women to do exercise to prevent osteoporosis.
Mutual Tax Assistance between Canada and the Netherlands
Authors: Knobbout Roland R.
Published: February 2022

This article focuses on the exchange of information for the purposes of the assessment and the collection of taxes between Canada and the Netherlands. The years 1997 and 1999 are significant in the relationship between Canada and the Netherlands: the two countries intensified the exchange of information, made an arrangement for the presence of tax officials and made it possible to ask assistance in the collection of taxes.
OECD: Personal income taxes  current policy issues
Authors: Tumaki Rintaro
Published: February 2022

Personal income tax systems have given rise to increasing discontent in recent years on a number of grounds: complexity, unfairness, adverse effects on economic growth and on decisions about savings and work. At a time when major reforms of such taxes are under consideration in a number of OECD countries, OECD's Committee on Fiscal Affairs has just published two reports on why and how personal income tax systems have been evolving over the last decade, with suggestions about likely future developments.
Is it Time to Re–think the Indo–US Double Taxation Avoidance Agreement?
Authors: Reddy T. Prashant
Published: February 2022

In 1959 India attempted to enter into a Double Taxation Avoidance Treaty with the United States of America. The US Senate however rejected the treaty because the Indian Government had inserted into the treaty a provision regarding ‘tax sparing credits’. This provision would have enabled US Companies to claim credit, in the US, for taxes which were waived by the Indian Government as part of investment incentives. Such a provision was vital for the transfer of capital and technology to a developing country like India. In 1990 however when India was in the throes of a financial crisis it was compelled to entered into a DTAT with the US in order to attract FDI from the US The DTAT which has been based on a residence principle has resulted in an inequitable revenue distribution, favouring the US. This article seeks to explain how exactly this treaty results in an inequitable distribution of revenue as also the several reasons for the Indian Government to renegotiate the treaty to ensure that it is based on the more equitable source based principle.
The Role of the Italian Tax Police (‘Guardia Di Finanza’) in Cross–Border Audits and Cross–Border Requests for Tax Assistance
Authors: Capolupo Saverio
Published: February 2022

The phenomenon of globalization presents businessmen with an easy opportunity for tax evasion and tax dodging. In this scenario the awareness of the importance of reciprocal administrative assistance in the fiscal field and the relevant requests to and from foreign countries for exchanges of information concerning VAT and Direct Taxes have increased.
The 2009 Reform of the German Inheritance and Gift Tax Act
Authors: Wienbracke Mike
Published: February 2022

Following a decision by the German Federal Constitutional Court, the German Parliament was left the choice of either following the Austrian example and have its Inheritance and Gift Tax Act (IGTA) expire, or to implement new valuation rules by 31 December 2008. Having chosen the latter path, an IGTA-Reform Act (IGTA-RA) was passed effective as of 1 January 2009. Pursuant to this IGTA-RA, every asset is now being valued at an approximation of its fair market value. At the same time, however, tax allowances were elevated and significant tax exemptions were introduced with respect to the acquisition of business assets and owner-occupied family homes in particular. The article provides an overview of the new German IGTA as amended by the IGTA-RA.
The German Approach to Taxing Business Restructurings: An Arm’s Length Ahead?
Authors: Oestreicher Andreas , Frotscher Gerrit
Published: February 2022

International competition increasingly forces multinational enterprises to reorganize their value chains. As business restructurings involve cross-border redeployment of functions, assets, and risks between associated enterprises, they raise difficult transfer-pricing questions on which the Organization for Economic Co-operation and Development (OECD) seeks to provide additional guidance. While the relevant OECD draft represents an important step toward international consensus on this important topic, we see it as a compromise open to differing interpretations of the arm’s length principle. From a German perspective, the question arises whether the outcome of the new German rules for taxing business restructurings on a transfer-package basis will be acceptable in other OECD countries, effectively avoiding potential double taxation. Against this background, we compare and contrast the core elements of the German regulations and the OECD draft, pointing especially to the treatment of location savings.
CCCTB and Business Reorganizations The Common Consolidated Corporate Tax Base and Business Reorganizations
Authors: Putzolu Chiara , Mitroyanni Ioanna
Published: February 2022

Business reorganizations that involve at least one Common Consolidated Corporate Tax Base (CCCTB) group can be a complex topic to draft legislation in. This is especially true when it comes to the fiscal treatment of trading losses and hidden reserves in the transition from a national tax system to consolidation under the CCCTB rules and vice versa. To prevent distortions and practices of tax avoidance, a line has to be drawn, so that losses and underlying values are allocated to the period of time during which they were generated. In addition, it will be politically crucial that policy-making is guided by a balanced approach to state sovereignty and the objectives for market integration in the EC.
Conference: Value Added Tax and Direct Taxation – Similarities and Differences
Authors: Ecker Thomas , Aumayr Elke , Geißler Eva , Sek Malgorzata , Uss Marta
Published: February 2022

This article provides an overview of the debate at the conference VAT and Direct Taxation – Similarities and Differences’ held at the Vienna University of Economics and Business (WU) in Vienna on 26–28 March 2009. The novelty of the debate lies in its aim being identification of concepts that could potentially be shared between VAT and income taxes. As a starting point, it deals with purposes and principles of consumption and income taxation. Numerous aspects of the notion of taxpayer are analysed, followed by a discussion on the treatment of groups of companies and intra-company dealings. The debate also covers the concept of abuse and anti-abuse measures. It deals with the issue of double (non-) taxation and connects it to the question of allocation of taxing rights. The debate culminates in remarks on a value added tax/goods and service tax (VAT/GST) treaty as a potential solution for allocation problems in consumption taxation.
The Uneasy Case and Fate of Article 293 Second Indent EC
Authors: Hinnekens Luc
Published: February 2022

The abolition of double taxation is a main principle of the European Union (EU) and its internal market. However, that does not make it an inclusive and hard legal principle. As double taxation is a main tax obstacle and restriction of the free economic movement in the internal market, its abolition is also a main objective of fundamental freedoms as they are interpreted by the European Court of Justice (ECJ). However, this interpretation also points to important limitations and does not cover double tax burdens.

Article 293 second indent European Community (EC) is the only provision that deals expressly in the Treaty with the elimination of double taxation. However, it is interpreted less in terms of a hard and effective obligation for Member States than in soft terms of invitation and exhortation addressed to them. It has become a source of divergent interpretations and is now facing its repeal by the Treaty of Lisbon (if and when ratified). What is the picture before and after repeal in terms of positive and/or negative effects on the tax integration process?
Corporate Tax Burden from a Worldwide Perspective
Authors: Fernández Rodríguez Elena
Published: February 2022

The main aim of this article is to analyse the tax burden exerted by the Corporate Income Tax on companies from different countries using the Effective Tax Rate (ETR) as a tool of analysis. For this purpose, a sample of listed companies was extracted from the Datastream database for the period 1995–2005. The results show some differences between the countries themselves, as well as between geographical areas. These results are especially relevant in the present environment, characterized by globalization, which may influence decisions regarding the location of companies in a worldwide context.
Collective Investment Vehicles in International Tax Law: The Swiss Perspective
Authors: Oesterhelt Stefan , Heuberger Reto
Published: February 2022

With the Collective Investment Act Switzerland has introduced new types of investment funds, that is, the Société d’investissement à capital variable (SICAV), the limited partnership for collective investments (PSCI) and the Société d’investissement à capital fixe (SICAF). The Swiss Federal Tax Administration has introduced the tax regulations for a taxation of the funds and their investors at the beginning of the year. This article covers first the amended principles of taxation of funds in Switzerland and the existing uncertainties. It focuses on the international aspects like the entitlement of the funds for treaty benefits, the reimbursement by foreign investors of the Swiss withholding tax levied on distributions by the funds and the qualification of foreign funds for Swiss tax purposes.
Bollywood and the World of Tax Treaties
Authors: Sengupta D.P.
Published: February 2022

Courts in India have been taking a view that whenever the expression ‘may be taxed’ has been used in a tax treaty without anything else, it is the state of source that gets the exclusive taxation right and India, as the country of residence, loses the same. Recently, the Income Tax Appellate Tribunal gave a decision involving a Bollywood artist, resident in India, who had performed in Canada and from whose income, tax was withheld in Canada. The Tribunal, while interpreting the relevant tax treaty, came to the conclusion that India has no right to tax the income. According to the Tribunal, India by entering into a treaty with Canada has given away its right of taxation to Canada. This article analyses and comments on the decision; it looks at the genesis of the controversy, at previous case law and at the efforts of the Indian Revenue to deal with the issue, including the latest notification defining the expression ‘may be taxed’ issued by the Central Board of Direct Taxes.
Shareholder Debt Financing and Double Taxation in the OECD: An Empirical Survey with Recommendations for the Further Development of the OECD Model and International Tax Planning
Authors: Zielke Rainer
Published: February 2022

The present survey analyses for the first time the problem complex of double taxation due to not coordinated shareholder debt-financing rules in all thirty Organization of Economic Cooperation and Development (OECD) Member States by means of cross-border tax assessment simulations for all double taxation cases in the OECD. The survey shows that there exists a considerable tax differential within the OECD that gives the incentive for international tax planning using shareholder debt financing. All 870 relations between OECD Member States are examined and the enormous extent of potential double taxation due to shareholder debt-financing rules within the OECD is shown. Therefrom, recommendations for the further development of the OECD Model are deducted that are measured by the objective of fair apportionment of tax revenues, the objective of avoidance of double taxation, the objective of community law conformity, and the objective of feasibility. As realistically as possible, nobody can expect a further development of the OECD Model to solve the problem of double taxation due to not coordinated shareholder debt-financing rules in the near-future recommendations for international tax planning are deducted
Taxation of Dividends: A Comparison of Selected Issues under Article 10 OECD MC and the Parent-Subsidiary Directive
Authors: Tenore Mario
Published: February 2022

The article provides a thorough analysis of some selected issues both in the framework of Article 10 OECD Model Convention (OECD MC) and of the Parent-Subsidiary Directive. On a comparative basis, the analysis covers amongst others the definition of ‘company’, the definition of ‘capital’, the type of income covered, the definition of residence and the application of anti-avoidance provisions. In the last section, the article also deals with triangular situations and focuses on the interaction between Article 10 OECD MC and the rules of the Directive in order to find out how the two sets of rules influence each other
Some Thoughts on a Fair Allocation of Corporate Tax in a Globalizing Economy
Authors: de Wilde Maarten F.
Published: February 2022

Today we live in a globalizing economy: national open markets are steadily developing towards a global market. Within the European Union, the internal market without internal frontiers has been established. However, the fiscal sovereignty of nation states remains limited to economic activities taking place within their territory. Fiscal sovereignty is purely a domestic matter. The combination of a globalizing economy and the geographically restricted fiscal sovereignty of states lead to distortions in the allocation of tax among taxpayers and between states. In this article, the author addresses the question of how these distortions may be dissolved with respect to the taxation of corporate business income in a global market.
Financial Transactions in Today’s World: Observations from a Transfer Pricing Perspective
Authors: Hardy Matthew , Ledure David , Bertrand Paul , van der Breggen Michel
Published: February 2022

This article provides an overview of some of the ways in which the recent financial and economic crisis has impacted the world’s financial markets and the financial transactions that take place within those markets. The authors seek to explore the potential impact of significant shifts in market conditions (and the behaviour of market participants) upon financial transactions between related parties.

This article will highlight potential transfer pricing issues relating to three broad categories of related party financial transactions: inter-company loans, cash pools, and guarantees. Given the increased scrutiny of tax authorities in this area, it is becoming more and more important for tax practitioners to be especially vigilant in this area. Although the transfer pricing of financial transactions may pose some administrative challenges, it may also provide opportunities that can be realized by the proactive taxpayer with the right planning, implementation, and monitoring processes.
The European Commission’s Infringement Cases about Spanish Exit Taxes Provisions for Individuals and Companies
Authors: Clavijo Alfonso Sanz
Published: February 2022

At the end of 2008, the European Commission reported to Spain that one of the rules of temporal attribution of incomes stated by its individuals’ income tax law could be qualified as a measure of exit taxation.

The Commission invited Spain to amend this provision. As the Spanish authorities did not comply with it, the Commission has decided to refer Spain to the ECJ over restrictive exit tax provisions for individuals.

At the same time, the Commission initiated the corresponding infringement proceedings against Sweden, Portugal, and Spain. In its opinion, certain provisions of their corporate income tax laws could be also considered as measures of exit taxation. In fact, the Commission has recently referred Spain to the ECJ for this provision.
Tax Neutrality in the Exercise of the Right of Establishment within the EU and the Funding of Companies
Authors: Novoa César García
Published: February 2022

Neutrality with regard to import and export neutralities influences direct taxation of companies. The parent company can compete to finance its subsidiary by means of a loan or by increasing its shareholdings. There is no neutrality in the form of funding of the companies located in countries that contemplate average or high taxation for business profits, because there are expectations of fiscal planning. To avoid these situations, the countries of residence of the subsidiaries of a financial centre or parent company lender protect their tax bases through a classic special anti-tax avoidance measure: thin capitalization. The compatibility of the thin capitalization with the Organisation for Economic Co-operation and Development (OECD) Model calls for a flexible thin capitalization rule, instead of ratios or rigidly predetermined coefficients.
Grey Markets and Transfer Pricing
Authors: Pogorelova Lioubov
Published: February 2022

This article proposes transfer pricing strategies to help multinationals alleviate the problem of grey markets by introducing the tax dimension to pricing decisions of companies. This article not only explores strategies that involve direct transfer price adjustments through the comparable uncontrolled price (CUP) method but also examines alternative strategies using indirect adjustments to a transfer price through the resale price and cost plus methods when the effects of both price arbitrage and tax arbitrage are considered.
VAT Carousel Fraud: A European Problem from a Dutch Perspective
Authors: Wolf Redmar
Published: February 2022

The current European Union (EU) value added tax (VAT) system is a breeding ground for carousel fraud. This fraud results in tax losses of several billion euros each year. It also distorts fair competition and may lead to unexpected VAT liabilities. Carousel fraud is triggered by a flaw in the VAT regime, where the right to deduct VAT is not linked to the prior receipt of this VAT by the tax authorities. A customer can deduct VAT, even if its supplier does not pay the VAT to the tax authorities. Tax authorities may thus end up paying back VAT they never received.

The author describes the development of carousel fraud and the actions EU countries and EU institutions took to counter the problem and case law of the European Court of Justice (ECJ). He concludes with some recommendations for changes in the current VAT regime. This article is based on the findings of the author in his thesis ‘Carousel Fraud. A European Problem from a Dutch Perspective’ (Rijksuniversiteit Groningen, 2010).
Further Discrimination of Permanent Establishments: Tax Incentive to Maintain or Create Employment in Spain
Authors: Giner Luis-Alfonso Martínez
Published: February 2022

The Spanish 2010 General State Budgets Act contained an important innovation consisting of the incorporation in the Spanish tax system of a new tax incentive to maintain or create employment. The fact that this tax incentive is not applicable to permanent establishments (PE) raises the question of whether it constitutes an infringement of the non-discrimination principle that limits the freedom of establishment. In general, the principle of nondiscrimination has had a significant impact on the Spanish tax system, mainly in relation to direct taxes and, in particular, on PE. The case we shall now analyse is an example of this type of discrimination, which is prohibited both under the non-discrimination of PE clause envisaged in double taxation treaties and pursuant to the Community freedom of establishment.
Double Domicile: A Pseudo-problem in the Taxation of Departing Companies
Authors: Ronfeldt Thomas
Published: February 2022

This article focuses on the pseudo-problems of domicile under the Danish tax rules applying to departing companies - problems that arise out of Danish tax law but that have been acknowledged by the European Court via its case law. This article outlines the challenges faced by the taxpayer when Denmark allows a tax liability to be suspended on the expectation of later taxation on sale of the business abroad, given that the host country has the right of taxation.
An In-Depth Analysis of New Transfer Pricing Documentation Rules
Authors: Valente Piergiorgio
Published: February 2022

The purpose of this work is to provide an in-depth analysis of the topic of transfer pricing documentation within the context of inter-company transactions entered into with non-resident enterprises, in view of amendments recently introduced by Decree-Law No. 78 of 31 May 2010. To such end, it would be useful to focus on the development of the debate that has been taking place in the last few years within an international scenario relating to the need to provide documentary requirements to justify - in case of tax audits by the tax authorities - the application of certain inter-company prices.
Report on the 1st Conference on Recent Tax Treaty Case Law, European Tax College, the Netherlands
Authors: Peters C.A.T. , Smit D.S.
Published: February 2022

On 20 October 2010, a conference on 'recent tax treaty case law' was organized by the European Tax College and was held at the premises of TilburgUniversity, the Netherlands. This conference highlighted nine recent tax treaty cases decided by courts in various jurisdictions and focused on four main themes in tax treaty law. This contribution provides a brief report on the main topics discussed during the conference.
New Tax Regime in the Dutch Caribbean: International Aspects
Authors: Kavelaars Peter
Published: February 2022

On 10 October 2010, the Dutch Antilles ceased to exist. Curaçao and St Maarten have become countries within the Kingdom of the Netherlands, and thus, just like Aruba, they have obtained a so-called status aparte - they each have their own tax system. The islands Bonaire, St Eustatius, and Saba - also known as the BES, or the Dutch Caribbean - have become special overseas municipalities of the Netherlands. Although this makes them part of the Netherlands, they, nevertheless, have their own system of state taxes and, for that matter, of local taxes. Hence, the Netherlands now has two systems of state taxes, that is, in the European part of the Netherlands and in the Dutch Caribbean. This article discusses the international aspects of the BES tax system, both vis-à-vis the European part of the Netherlands and the other countries of the Kingdom and vis-à-vis third countries.
The Compatibility of the Estonian Tax Treatment of Real Estate Income with EU Law
Authors: Uustalu Erki
Published: February 2022

The European Court of Justice (ECJ) has made a number of important judgments regarding the tax treatment of dividends on outbound situations, whether received by non-resident legal entities or foreign funds. The article analyses a similar issue - the tax treatment of real estate income received by non-residents.

Based on an infringement procedure by the Commission of European Communities against Estonia on the discriminatory treatment of real estate income received by foreign investment funds (No. 2008/4851) and a pending dispute before the Tallinn Administrative Court on taxation of gains from liquidation of an Estonian real estate company at the hands of Austrian parent company (No. 3-10-25), the article questions whether indirect discrimination may be caused by applying different tax rates to the residents and non-residents, including an option granted to the resident companies to choose their tax rate; whether the unequal treatment may be a result of different computation of the taxable base (gross or net comparison) or due to the specific characteristics of the Estonian corporate tax system, the cash flow disadvantage might be such cause. The author concludes with some suggestions on changes to be made to bring Estonian legislation in line with European Union (EU) law.
Dividend Withholding Tax Planning Techniques: Part 1
Authors: Merks Paulus
Published: February 2022

Although there is a confounding variety of cross border dividend withholding tax planning techniques available to the modern corporate taxpayer this study has sought to identify, analyse and categorize these techniques in abstracto and, unless stated otherwise, without linking these techniques to particular countries. Part 1 of this two-part study identifies, analyses and categorizes the so-called formal dividend withholding tax planning techniques. Part 2 identifies, analyses and categorizes the so-called substantive dividend withholding tax planning techniques. In addition, part 2 provides a framework whereby the various dividend withholding tax planning techniques can be categorized in a consistent and universal manner.

Such framework may have more than a purely academic value. It may be of benefit for the corporate taxpayer and his advisors since the framework can make clear what sorts of dividend withholding tax planning techniques are worldwide available and what planning technique the respective taxpayer may suit best. In addition, the framework can also be of benefit to governments. It may proof a tool to categorize and administer what planning techniques are used by what sort of taxpayer and at what frequency. Moreover the framework may perfectly show what dividend withholding tax loopholes in domestic legislation are still clear and present.
Exchanging Information with the Developing World: A Digression on the Global Forum Exchange of Information's Interaction with Developing Economies
Authors: Falcao Tatiana
Published: February 2022

This article analyses the Organisation for Economic Co-operation and Development (OECD) 2002 Model Agreement on Exchange of Information on Tax Matters (hereinafter 'EOI Model' or 'EOI Model Agreement') (hereinafter 'OECD EOI Model' or 'OECD EOI Model Agreement'), providing a critical analysis on whether the provisions being upheld and defended by the OECD EOI Model is too high for developing nations that are still in need of assistance in adapting to the international standards. For that, the article drives from an interpretational paradox surrounding the two most important intergovernmental organizations on international taxation: the United Nations (UN) and the OECD. In doing so, the article strives to convey a legal, technical, and political background to this new fighting round (in political and economic interests) between developed and developing nations, amidst a worldwide, developed-world driven, crisis and recession.
Contradicting Views of Exit Taxation under OECD MC and TFEU: Are Exit Taxes Still Allowed in Europe?
Authors: Albin Tiiu , de Man Fernando Souza
Published: February 2022

Already for some years, exit taxation has been a hot topic, especially within the EU. While this form of taxation is widely accepted in the international sphere, it remains arguable whether it infringes the freedom of establishment and/or capital movement. So far, due to the decisions of the Court of Justice of the European Union (CJEU), it has been accepted that, present some specific requirements, exit taxes are still allowed in the EU. In this article, the authors argue that, in spite of what the CJEU proclaims, exit taxes are not permitted in the EU anymore. The analysis and comparison of the nature of an exit tax, mainly its tax base, and the alleged exit tax currently allowed in the EU demonstrate that, as a matter of fact, when speaking of an accepted exit tax, the CJEU is prescribing a new allocation of taxing rights between the Member States.
The International Public Law Effectiveness Principle and Qualification Conflicts from a Dutch Perspective
Authors: de Heer Lucas J. , Pötgens Frank P.G.
Published: February 2022

In this article, the authors discuss the solution contained in the OECD Commentary for qualification conflicts. This solution would require the Residence State to follow the qualification of the Source State in certain situations. The Netherlands has made an observation to these provisions in the OECD Commentary. The authors discuss the distinction the OECD Commentary makes between qualification and interpretation conflicts. They argue that the Dutch observation is incompatible with the principle of effectiveness as derived from international public law and regret that the Dutch authorities maintained its observation in a recent renewal of its treaty policy.
The ECJ Jurisprudence on Statutes of Limitations in Tax Matters and the Discrimination at the Level of Legal Security
Authors: Seara Alberto Quintas , Calderón Carrero Jose Manuel
Published: February 2022

This article provides some thoughts on the European Court of Justice (ECJ) jurisprudence on the compatibility of domestic laws which provide an 'extended' recovery period (statutes of limitations) applicable (only) in cross-border situations with the EU free movement of capital. This analysis reflects how the ECJ has limited the discrimination at the level of legal security that follows from the Member States' tax systems that provide a model of dual limitation periods in tax matters depending on the internal or cross-border nature of the situation. This ECJ's jurisprudence is of great relevance in the current context where the strengthening of the fight against tax fraud constitutes an important tool for achieving a higher levels of legitimacy of the tax systems and for improving the contribution of the tax system to the 'fiscal consolidation' of the States. However, the model of extended limitation periods for cross-border situations established by some countries, to an extent, has been called into question by such ECJ jurisprudence.
Article 17(3) for Artistes and Sportsmen: Much More than an Exception
Authors: Molenaar Dick
Published: February 2022

Most states in the world apply Article 17 (introduced in 1963) of the OECD Model Convention for the taxation of non-resident artistes and sportsmen granting the right to levy withholding tax on the performance fee to the state of performance. In 1977 the OECD introduced Article 17(2) ensuring also the taxation of payments to others than the artistes and sportsmen, for example, so-called 'artiste-companies' or any third party involved. To avoid double taxation states either apply the tax credit or the tax-exemption method.

Inadequacies were discovered and, therefore, the Commentary on Article 17 advised in 1977 to exclude cultural exchanges and subsidized artistes and sportsmen from Article 17. The majority of all states soon started to use this exception as Article 17(3) in their bilateral tax treaties thereby granting the taxing right to the state of residence.

The question of unequal treatment between a subsidized and a commercial theatre group arises. It might lead to the conclusion that an Article 17(3) clause in a bilateral tax treaty between EC Member States does not correspond with the freedom and non-discrimination principles of the EU.
Toward an Automatic but Asymmetric Exchange of Tax Information: the US Foreign Account Tax Compliance Act (FATCA) as Inflection Point
Authors: Soriano Alberto Gil
Published: February 2022

This article describes the most recent trends in the field of the international exchange of tax information and also pretends to guess whether the initiatives taken have lead to a more neutral, fair and homogenous global tax system. In particular it analyses the current OECD policy on international exchange of tax information, made under request and the recent international provisions setting up new mechanisms of automatic exchange of that information, either unilateral or bilateral. It also focuses on the new US Foreign Account Tax Compliance Act (FATCA), the subsequent Joint Statement made by the US Treasury and five European Countries and whether it represents an inflection point in the US and world policies of international exchange of tax information.
Is the Collection of a Dutch Protective Assessment after Emigration EU-proof?
Authors: de Leeuw Arianne , Vergert Erik ten , Bobeldijk Arco C.P.
Published: February 2022

When an individual owning shares constituting a substantial interest emigrates from the Netherlands, a protective tax assessment is imposed. Under certain circumstances this protective assessment is (partially) collected. The authors explore the way in which the regulations regarding this collection must be interpreted, as this is unclear. This interpretation is also assessed by the authors within the context of EU law. The authors conclude that a specific interpretation is necessary for the regulations to be (as much as possible) in accordance with EU law and even then the regulations retain a measure of overkill. Amendment of the regulations will therefore be necessary to make them fully compliant with EU law.
Global CO2 Taxes
Authors: Bilbao Estrada Iñaki
Published: February 2022

This article explores current proposals for the creation of a global tax on carbon dioxide. The problems associated with these proposals are as diverse as their objectives: the pursuit of reductions in greenhouse gas emissions, or the generation of funds for programmes, foundations and organizations working to combat climate change.
Transfer Pricing Audits: Position of the Italian Courts
Authors: Valente Piergiorgio
Published: February 2022

The Italian Tax Authorities encounter difficulties in supporting their own transfer pricing audits in an unassailable manner, which is by no means a lesser difficulty than the one the taxpayer has to face when having to structure its own transfer pricing policy, especially if its intention is to adopt traditional methods.

With reference to the application of the cost-plus mark-up method, the Italian Courts rejected the Tax Authorities' assessments on the basis that comparability was not absolute. Even when the Tax Authorities - with regard to differences of functions and risks - extensively debated on their irrelevance for the purpose of determining the price, the Judges ultimately ascertained an inadequate motivation for such position.
Justifications and Proportionality: An Analysis of the ECJs Assessment of National Rules for the Prevention of Tax Avoidance
Authors: Hilling Maria
Published: February 2022

The article1 deals with the limitations imposed by the free movement provisions of the Treaty on the Functioning of the European Union (TFEU) on Member States' ability to prevent tax avoidance and protect national tax bases through law.2 It focuses on some recent case law developments in the Court of Justice of the European Union (ECJ). Among other changes, a significant reason for justification has been added and the proportionality test has been elaborated. Conclusions regarding the development in case law during the last few years will be contrasted with the statements made in previous case law, namely that provisions that do not only apply to wholly artificial arrangements cannot be justified with reference to the need to combat tax avoidance. One central question concerns the implications of the current legal situation for Member States' tax legislators' ability to prevent tax avoidance and to protect their national tax base. The implications of this development for the EU compatibility of the Swedish General Anti-Avoidance Rule (GAAR) and the rules for the limitation of interest deduction are analysed. The article also discusses the case C-318/10 SIAT.
Corporate Taxation Trends in Europe
Authors: Finke Katharina , Heckemeyer Jost H.
Published: February 2022

This article assesses the development of effective tax burdens on domestic and cross-border investments across EU Member States for the period from 1998 to 2012. The article summarizes the main results of ongoing research carried out on behalf of the European Commission. The results help to evaluate corporate taxation trends within the EU since it identifies the most relevant tax drivers. We show a reduction of effective tax burdens on domestic investments and an increasing application of the exemption method on cross-border investments over time. Both findings indicate increasing tax competition among EU Member States.