bluuebunny/crossref_metadata_2025_split huggingface dataset:
Robotics Process Automation (RPA) And The Import/Export Customs Declaration Process
Authors: Lee Jincheol 
Published: October 2023

RPA (Robotics Process Automation) technology, which automatically handles repetitive tasks without human intervention, is attracting attention in many fields. Many companies have introduced RPA systems into their daily operations, which has had a significant positive impact on costs, process accuracy, reliability, and error minimization. RPA systems are more effective for companies with many standardized and repetitive business processes. The process of international import and export must go through customs procedures according to the customs laws of each country, and in this process, a lot of paperwork and computer input are required. Since import and export customs procedures are standardized and repetitive, positive effects such as maximization of work efficiency and improvement in import and export processing speed are expected when RPA is introduced into import and export customs clearance. In this study, interviews were conducted with trading companies and Korean customs brokers who have introduced or are planning to introduce the RPA system in order to analyse the effects that can be obtained by introducing the RPA system in import and export customs procedures. As a result of the study, implications such as the disadvantages of optical character recognition (OCR) and high initial development and operating costs were suggested.
import, export, customs clearance, robotics process automation, customs attorney, optical character recognition, RPA
The Foreign Subsidies Regulation of the European Union: A New Instrument Levelling the Playing Field?
Authors: Stas Karl , Geisel Benjamin 
Published: October 2023

The European Union (‘EU’) has adopted a Foreign Subsidies Regulation (‘FSR’) to address potential distortions of competition in EU markets caused by subsidies granted to companies by non-EU governments. The FSR aims to level the playing field for all companies active within the EU and to close a regulatory gap left by existing frameworks (such as the EU’s State aid and merger control regimes or trade defense instruments). This article provides a comprehensive overview of the FSR and the accompanying Implementing Regulation and reflects upon their practical implications for companies engaging in economic activity in EU markets. Has a simple idea (i.e., extending the controls already applicable to government support by EU Member States also to support by non-EU governments) morphed into a bureaucratic monster burdening companies with needless red tape? Will the FSR achieve its goals effectively or will it put too much strain on the European Commission’s resources? Is the FSR about fair competition or is it simply protectionist?
European Union, subsidies, mergers, acquisitions, M&A, public procurement, government contracts, State aid, competition, trade defense, Foreign Subsidies Regulation, FSR
Expanding Trade Remedy Scope: Cross-Border and Public Policy Subsidies
Authors: Cannistra Dan 
Published: October 2023

On May 9, 2023, the U.S. Department of Commerce proposed amendments to the U.S. antidumping and countervailing/anti-subsidy (ADCV) duty regulations fundamentally altering the scope of economic activities captured within the scope of trade remedy laws. The proposed regulations expand ADCD actions to include a wide range of labor, human rights, environmental and intellectual property standards. Commerce’s new regulations make the failure to rigorously enforce national public policy standards directly and indirectly remediable by trade remedy laws by treating unenforced regulations as a subsidy. Antidumping regulations are similarly modified to increase production costs where public policy regulations are deemed weak or ineffective, thereby increasing antidumping duties. Commerce also proposes to eliminate the longtime transnational subsidies regulation which held that a subsidy did not exist if the program or project was funded by a government outside of the country where the recipient was located. A transnational subsidy is financial assistance or support provided by one country to producer in another country. This modification would make transnational subsidies an actionable subsidy under the trade remedy laws.
antidumping, countervailing, anti-subsidy, trade remedy laws, labor, human rights, environmental, intellectual property standards, public policy standards, subsidy, production costs, transnational subsidies, financial assistance
A New Era of Maritime Arbitration: Ex Machina Determinations
Authors: Chan Kevin 
Published: October 2023

The development and release of Large Language Models (LLM) (most famously, Chat(GPT) in the past year have sparked new conversations about the limits of Artificial Intelligence (AI). This article explores the exciting possibilities of using AI as arbitrators in maritime disputes, including an examination of the benefits, challenges, and areas for further development to facilitate its use.
maritime, shipping, arbitration, artificial intelligence, ChatGPT, tech, ex aequo et bono, access to justice, expedite, replacement of arbitrator
Political Risk and Its Key Role in Mining Disputes Around the World
Authors: Burnett Harry , Brabant Peter 
Published: October 2023

Political risk has a key role to play in mining disputes – whether it be the catalyst, or trigger, for the dispute, or a risk materializing at some later point in time that may, for example, impact a party’s attempt to resolve the dispute. This article analyses political risk through the following lens: while some jurisdictions may inherently be riskier than others, recent disputes demonstrate that political risk can, and indeed will inevitably continue to, rear its head in the mining landscape across the world. This is evident from three current and prominent mining disputes in Panama, Australia and Ecuador which are discussed in this article, including the role played by political risk in each. Each of these disputes demonstrates the need for, and nuances associated with, understanding, responding to and successfully resolving such disputes – with as little disruption as possible to the underlying project or asset.
Mining, Mining disputes, Political risk, Resource nationalism, International arbitration, Panama, Australia, Ecuador
Arbitrating Investment Disputes in Time of Geopolitical Unrest: Focus on Investment Protection in Russia
Authors: Mokaled Larina 
Published: October 2023

Russia’s illegal full-scale invasion of Ukraine in February 2022 and the resulting war have had profound humanitarian and economic consequences affecting the lives of people in Ukraine and the region’s economic stability. The international community imposed unprecedented economic sanctions on Russian entities and individuals to condemn Russia’s actions in Ukraine. As expected, Russia retaliated and issued a series of counter-measures targeting foreign investors within Russia and occupied territories in Ukraine. Such measures will give, and have already given rise to claims by foreign investors in Russia for breaches of international investment law. This article analyses the restrictive measures targeting foreign investment imposed by Russia in response to international sanctions. It further discusses their legal implications for foreign investors. An overview of investment protections afforded under international investment treaties and international conventions as potential sources of redress for foreign investors follows in section 3. The final section highlights the challenges of pursuing investment treaty claims against Russia in the current geopolitical context (section 4).
investment treaty arbitration, sanctions, counter-sanctions, investment protection in Russia, Ukraine, foreign investors, expropriation, fair and equitable treatment, narrowly worded arbitration clause, nationalization
ZF Auto. v. Luxshare: Supreme Court’s Withdrawal of Judicial Assistance for Discovery from Private Arbitration
Authors: Chung Janghwan 
Published: October 2023

Is the judicial assistance intended for the benefit of ‘foreign or international tribunals’ under 28 USC § 1782 available for private arbitral tribunals? The Supreme Court of the United States says it is not because that assistance is intended only for tribunals vested with governmental authority and private arbitral tribunals lack such authority. This strained reading of section 1782 appears to have been reached to achieve policy objectives, not through rigorous analysis of the statutory provision itself. Although the end the Court sought to achieve is not without merit, the means chosen by the Court to achieve the same will give rise to, among others, the unintended consequence of curtailing international commercial arbitration in contravention of the federal policy favouring arbitration. This is so because the Court ignored the root cause of the problem it sought to solve, namely that section 1782 is available to ‘any interested person’ who is not required to be before any tribunal at all. Instead of trying to solve one problem with the wrong solution, the Court should have closed or Congress should close the loophole in section 1782 so that it may properly function and provide the judicial assistance as originally intended by Congress.
Arbitration, arbitral tribunal, discovery, 28 USC § 1782, Hague Evidence Convention, Intel v. AMD, Intel factors
The Validity of Arbitration Agreements Providing for Arbitration in Mainland China Administered by Overseas Arbitration Institutions
Authors: Zhang Qianwen , Li Jiani 
Published: October 2023

With China increasingly opening up in relation to trade, the number of overseas arbitration institutions practicing in China’s free trade zones is expected to rise. At the same time, however, the validity of arbitration agreements remains uncertain under Chinese arbitration law, with arbitration clauses which tend to permit administration only by domestic arbitration commissions. Chinese arbitration legislation and recent cases demonstrate that this issue can be attributed to difficulties identifying a designated arbitration commission or tribunal, as well as unclear standards to determine the nationality of the arbitration award. Considering relevant decisions of Chinese courts over the past twenty years, this article concludes that the attitude of the Chinese judiciary towards arbitration by overseas arbitration institutions in China has shifted from conservative to more open. However, a number of issues, including confusion around the arbitration jurisdiction (caused by absence of a requirement to specify the arbitration institution) make this area a difficult one for practitioners.
overseas arbitration institutions, the validity of arbitration agreement, free trade zone, the seat of arbitration, the New York Convention
A Review of India Approaches to Cooperative Compliance in Light of the International Tax Practice and the OECD Framework
Authors: Martini Mário H. , Tandon Suranjali 
Published: October 2023

The OECD provides a framework for co-operative compliance. To the OECD-Forum on Tax Administration questionnaires covering the years 2018 and 2019, India responded that its international tax practice is in line with the OECD’s framework. This paper reviews select features of the Indian tax system that are in line with the response. The paper looks at contemporary tax compliance measures such as faceless assessments and dispute resolution that promote cooperative compliance. While it is seen that there have been recent policy innovations to promote cooperative compliance in India, the responses are not based on any structured cooperative compliance approach as that described by the OECD. It is observed that there are in fact some missing elements as many of the initiatives such as the large taxpayers’ unit that ticked many boxes but are no longer in operation. Finally, the paper identifies that single point of contact in the administration, opportunity to clear the past before joining a cooperative compliance framework and internal control framework are initiatives that can boost cooperative compliance in India.
Cooperative Compliance, OECD, corporate governance, internal controls, tax control framework, tax certainty, tax assurance, India, tax reform, dispute resolution
UN MTC Article 14: The Mistaken Retention
Authors: Ahmed Muhammad Ashfaq 
Published: October 2023

The OECD deleted Article 14 from its Model Tax Convention (MTC) in 2000, however, the UN decided to retain it in 2009. The OECD has since been chastized for eliminating it and the UN eulogized for retaining it. This article, contrary to the prevailing perspective, supports the ‘delete decision’, though for reasons diametrically different from those on which Organization for Economic Cooperation and Development (OECD) based its decision in 2000. It berates the UN for the ‘retain decision’ by debunking the grounds thereof and by mounting new arguments. In fact, it turns the mainstream scholarships’ professed position upside down that Article 14s continued presence on UN MTC accrued developing countries substantial economic benefits and broadened their tax base. It is argued that the deletion of UN MTC Article 14(1)(c) in 1999 through an angularly established setup – the Focus Group – was dramatic, mysterious, and undefendable warranting fresh and deeper scrutiny. This article postulates that without a robust built-in anti-base erosion principle, which was deleted in 1999, Article 14s presence in the UN MTC is counterproductive, base eroding, and inimical to fiscal interests of developing countries. Therefore, it strongly proposes to either restore the deleted Subparagraph 1(c) or also delete the retained rump Article 14 itself – sooner than later.
UN MTC article 14, independent personal services, OECD MTC article 14, professional services, dependent personal services
Targeted Measures Against Intra-Group Debt Financing: What Needs and Design Options in Light of the ATAD, Transfer Pricing Rules, and Pillar 2?
Authors: Monsenego Jérôme 
Published: October 2023

This article explores the need for interest limitation rules targeting intra-group debt financing, together with certain design options. It is concluded that most issues related to intra-group debt financing are already covered by the anti-tax avoidance directive (ATAD), transfer pricing rules and the Pillar 2 reform. Only the debt/equity balance is not addressed by these rules. Therefore, thin capitalization rules appear to be the most motivated type of targeted rule, if such rules are to be adopted. Other types of targeted rules, such as those taking into account the level of taxation of the recipient or the intention to avoid tax are hardly justified in cases covered by the Pillar 2 reform. In addition, thin capitalization rules can be designed in a manner that does not distinguish between domestic and cross-border situations, hence raising fewer issues of compatibility with the EU fundamental freedoms than other types of targeted rules that rely on the difference in taxation between domestic and cross-border loan transactions.
Interest limitation, thin capitalization, ATAD, transfer pricing, GloBE, Pillar 2, BEPS, EU law
Case Law Trends: Adjustment of Deductions in case of the Abandonment of an Investment Project: Some Remarks in Light of the Judgments of the CJEU in ITH Comercial Timisoara (C-734/19), Skellefteå Industrihus (Case C-248/20) and Vittamed Technologijos (C-293/21)
Authors: Senyk Mariya 
Published: October 2023

Articles 184 and 185 of the VAT Directive provide for the general obligation to adjust an initial deduction if it is higher or lower than that to which the taxable person was entitled. Does the abandonment of an investment project always imply the obligation to adjust deductions in respect of the acquired goods and/or services that cannot be used in the taxed activity of the taxable person? What if the termination of an investment project is followed by the liquidation of the taxable person? These questions are addressed by the CJEU in the judgments presented in this case note.
The right to deduct, adjustment of deductions, unimplemented investment projects, cessation of economic activity.
Differentiated Differentiation in the WTO Customs Valuation Agreement
Authors: Khorana Sangeeta , Ukpe Aniekan 
Published: October 2023

Using the WTO Customs Valuation Agreement (CVA), the paper demonstrates the operationalization of differentiated differentiation – an implicit threshold approach to differentiation in the WTO and one that is amenable to the principle of graduation. We use this approach to objectively identify which countries (from a pool of fifty developed, developing, and least developed WTO member countries) are entitled to derogate from specific CVA obligations based on special and differential treatment (SDT). Offering an alternative to the current SDT practice, differentiated differentiation requires that countries must justify, based on objective criteria, the need for a waiver from rule obligation for a limited period rather than qualifying for such a waiver by mere categorization as a developing country. The paper further defines a threshold at which SDT beneficiaries may be graduated out of SDT using a statistically-based scoring procedure.
WTO, developing countries, special and differential treatment, differentiation, country categorization, graduation, composite indicators, capacity constraints, trade agreements, international trade law, social science
The WTO and Using Digital Economy Technologies: Surviving the Race With Preferential Trade Agreements
Authors: Nsour Mohammad Abualethem 
Published: October 2023

This article examines the potential of Artificial Intelligence (AI) and blockchain technologies to help resolve trade disputes, facilitate multilateral trade and increase efficiency within the World Trade Organization (WTO). It looks at how AI and blockchain can be used to automate more complex trade processes, such as anti-dumping measures. The article also outlines the challenges associated with implementing such technologies, such as the need for developing countries to invest in infrastructure, the need to ensure correct data is available, and the potential for future regulatory challenges. Finally, it identifies the key measures that must be taken before AI and blockchain can become part of the WTO dispute settlement and trade facilitation system.
WTO, Digital Economy, Artificial Intelligence, Trade Facilitation, Dumping, Dispute Settlement
Improving Export Credit Agency Impact Through Full Faith and Credit
Authors: Klasen Andreas , Janus Hans 
Published: October 2023

International trade requires sufficient, reliable, and affordable sources of financing. Export credit agencies (ECAs) fill trade finance gaps by offering financing, insurance and guarantees to provide liquidity or mitigate risks. They help to create or secure jobs in the domestic economy. However, comprehensive government support is required to create significant impact. This includes ‘full faith and credit’ of the state. In the context of public foreign trade promotion, full faith and credit is defined as an explicit, direct or indirect, irrevocable, legal commitment to accept all liabilities of an ECA as unconditional obligations of the respective government. Our policy recommendations for countries with relatively young ECAs, for example in Ukraine, Armenia, and Malawi, are to establish a full guarantee in addition to an efficient legal set-up, sufficient capital, and sound risk management of the respective agency. Without full faith and credit, policy goals of fostering economic growth through foreign trade fall short.
trade promotion, trade finance, export credit, export credit agency, export-import bank, full faith and credit, government guarantee
POLA MAKAN DENGAN KEJADIAN HIPERTENSI PADA LANSIA AWAL DI KECAMATAN DAMPAL SELATAN
Authors: Nur'afni  , Masfufah  , Adillah Imansari  
Published: October 2023

Penyakit hipertensi merupakan salah satu penyakit tidak menular yang masih menjadi masalah kesehatan masyarakat karena setiap tahunnya jumlah penderita hipertensi terus meningkat bahkan dapat mengakibatkan kematian.Metode penelitian menggunakan studi cross sectional dengan pendekatan observasi dan studi kuantitif. Analasis data menggunakan uji chi square.Populasi penelitian lansia awal berjumlah 107 orang dan sampel berjumlah 93 orang. Pengumpulan data pola makan menggunakan SQ-FFQ.Hasil penelitiantotal konsumsi natrium per hari kategori sering (>3x/hari) sebanyak 2.731,53 mg. Asupan lemak jenuh mengalami kurang (80%) sebanyak 80 responden (86%) dan asupan serat mengalami kurang (80%) sebanyak 86 responden (92,5%). Hasil uji chi squarepola makan natrium (p-value 0,018 <0,05), pola makan lemak jenuh (p-value 0,338 >0,05) dan pola makan serat (p-value 0,576 >0,05) dengan kejadian hipertensi pada lansia awal di Kecamatan Dampal Selatan.Ada hubungan pola makan natrium dengan kejadian hipertensi. Tidak ada hubungan pola makan lemak jenuh dan serat dengan kejadian hipertensi.
Impacto a largo plazo de la Cirugía Bariátrica en la remisión de la Diabetes tipo 2
Authors: Briones Moreno Paula Camila , Vera Pulla Raúl David 
Published: October 2023

Introducción: La cirugía bariátrica ha surgido como una estrategia prometedora para abordar la remisión de la diabetes tipo 2, ofreciendo un rayo de esperanza para aquellos que enfrentan este desafío metabólico.
Resultados: La cirugía bariátrica/metabólica ha demostrado una mejora sostenida en la remisión de la diabetes tipo 2 a largo plazo. A pesar de que las tasas de remisión disminuyen con el tiempo, la cirugía sigue siendo más efectiva que otras intervenciones médicas o cambios en el estilo de vida. Además, los mecanismos subyacentes a esta mejoría podrían incluir la reducción de la necesidad de medicamentos y mejoras en el control metabólico. Sin embargo, la duración de la diabetes y los cambios de peso a corto plazo no son predictores consistentes de la remisión, mientras que otros factores como el tipo de procedimiento bariátrico y la duración de la enfermedad pueden desempeñar un papel crucial en el pronóstico.
Conclusiones: Los hallazgos indican que la cirugía bariátrica tiene un impacto positivo y sostenible en la remisión de la diabetes tipo 2, a pesar de una disminución en las tasas con el tiempo. Esta influencia en la remisión se atribuye a una combinación de factores, incluyendo la pérdida de peso, mejoras en el control metabólico y cambios en marcadores metabólicos.
المواطنة العالمية ودور الأفراد متعددي اللغات في تعزيزها
Authors: حق د/ تجمل 
Published: October 2023

المواطنة العالمية هي فكرة وحملة وحركة وشعور بالانتماء إلى مجتمع أرحب يتخطى الحدود الجغرافية والسياسية والوطنية، وهي تهدف إلى خدمة جميع البشر على أساس الإنسانية بغض النظر عن الجنسية والطائفة والعقيدة والدين والجنس، كما أنها تتطلب العمل معا متحدين للقضاء على المشاكل الاجتماعية والسياسية والاقتصادية والبيئية من العالم بأسره، لكن فكرة المواطنة العالمية هذه لا يمكن تحقيقها بدون التعليم. والأمم المتحدة تعتقد أن التعليم للجميع ضروري لتحقيق هذه الفكرة، لأن الشخص المتعلم يمكنه فقط فهم أهمية المواطنة العالمية ويستطيع الاضطلاع بأدوار فعالة ويقدر على بناء مجتمع أكثر سلاماً، وتسامحاً وشمولية. والمبادرة العالمية للتعليم التي أطلقتها منظمة الأمم المتحدة تركز أيضا على ثلاث أولويات: أولا: وضع كل طفل في المدرسة وثانيا: تحسين نوعية التعليم وثالثا: تعزيز المواطنة العالمية.
من الجدير بالذكر أن المواطن العالمي يجب أن يكون متعدد اللغات، لأن معرفة اللغات المتعددة تساعد على التواصل بشكل جيد مع العالم. هذا المقال يشرح فكرة المواطنة العالمية وأهميتها وانفتاح الهند على قبول فكرة المواطنة العالمية. كما يوضح أهمية التعددية اللغوية في تعزيز فكرة المواطنة العالمية من منظور شخصي وعلمي.