bluuebunny/crossref_metadata_2025_split huggingface dataset:
Article: A Study on the Protection of Taxpayer Rights in an Era of Enhanced Exchange of Information: How Can the Chinese Approach Be Improved?
Authors: Peeters Bart , Chen Zhe 
Published: February 2023

This study explores taxpayer protection under the exchange of information (EOI) in China. From a comparative study between Chinese law and European law in general (combining EU law and the ECHR as interpreted by the European Court of Justice (ECJ) and the European Court of Human Rights (ECtHR)), possible improvements for the Chinese approach are suggested. The protection of taxpayers’ rights is divided into three different layers: confidential treatment of personal data, involvement of the taxpayer in the EOI-processes, and the right to remedy of taxpayers that have been treated incorrectly. Within these layers the study recommends to provide additional measures to attempt to effectively address data leakages or unjustified use of them, improved passive and active access for taxpayers into the EOI-process, and ex ante and ex post remedies in the event of violations.
Cross-border exchange of tax-related information, taxpayer rights, data protection, privacy and information confidentiality, taxpayer participation under the EOI, effective remedy, Chinese law, European fundamental legal principles.
Tax In History: Rome Double Tax Convention: The First Multilateral Treaty for the Purpose of Avoiding Double Taxation
Authors: Popović Dejan , V. Kostić Svetislav 
Published: February 2023

This paper presents the story of the world’s first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt to determine which of the quite few already existing double taxation treaties served as the model for a document which preceded the work done under the auspices of the League of Nations on the topic of double taxation. Concluding that it was the 1899 Austria-Hungary/Prussia double taxation treaty which served as inspiration for the drafters of the 1922 Rome double tax convention, the authors continue to analyse and compare their individual provisions. Subsequently, the authors turn to the question of why this multilateral treaty never came into force and present interesting historical data found in the archives of Yugoslavia. In the end, the authors conclude that the tale of the Rome double taxation convention reminds us in our modern environment about the values of common sense even in adverse political circumstances and clearly shows that multilateralism should not be abandoned as a prospective option.
Multilateral convention, double taxation, World War I, League of Nations, Austria-Hungary, source, residence.
Article: Minimum Taxation in the United States in the Context of GloBE
Authors: Avi-Yonah Reuven , Salaimi Mohanad 
Published: February 2023

The introduction of the minimum tax in Pillar II of the Organization for Economic Cooperation and Development (OECD)/G20/Inclusive Forum(IF) framework was generally seen as a response to the US Tax Cuts and Jobs Act (TCJA) of 2017. The TCJA included both a minimum tax on outbound income (the Global Intangible Low-Taxed Income, or ‘GILTI’) and a minimum tax on inbound income (the Base Erosion Anti-Avoidance Tax, or ‘BEAT’). These were seen as the precursors to the Income Inclusion Rule (IIR) and the Under Tax Payments Rule (UTPR). Thus, unlike Pillar I which was perceived as a device to impose more tax on the US digital giants, Pillar II was seen as more consistent with US tax policy.
This story is true to some extent, but the relationship between the US and Pillar II is more complicated. Pillar II was the culmination of years of efforts to implement the single tax principle (STP), which has its origins in the 1920s but was not the guiding principle of US tax policy for a long period before the TCJA. Moreover, the TCJA does not fully implement Pillar II, and it is unclear whether the US can in fact do so.
In this article, the authors first discuss the relationship between the TCJA and Pillar II, then the possible US responses to Pillar II, and finally what would happen if the US does not implement Pillar II. In general, if Pillar II is not implemented in the US, the tax consequences are likely to be increased double taxation as well as a shift in revenues from the US to foreign jurisdictions.
GloBE, pillar 2, TCJA
Tax In History: Thirty Years of Fiscal (In)coherence
Authors: Wattel Peter J. 
Published: February 2023

The mandatory requirement of jurisdictional fiscal coherence was born thirty years ago by mistake in the Bachmann Case, but was very desired to protect the integrity of Member States’ tax bases. Nevertheless, it subsequently hibernated for sixteen years. After the birth of its muscular brother ‘balanced allocation of taxing rights’ in the Marks &amp; Spencer Case, however, it fortunately proved to be very much alive itself as well. It has been living more or less happily since then, and it even overcame the useless ‘one tax/one taxpayer’-limitation to her reach. It competed strongly with its balanced-allocation-sibling. Mostly, they perform ex aequo. At the same time, their fiscal-territoriality-stepsister increasingly steals the attention of their caregivers. Much as we love all three concepts, it would seem that three is a crowd. Even two is a crowd. As much as it may pain their caregivers’ hearts, the time has come to choose one favourite. Let us call her ‘Symmetry’; or ‘Integrity’.
Bachmann, fiscal coherence, fiscal territoriality, balanced allocation of taxing power, abuse, convergence, tax base integrity, symmetry.
Country Note: Retroactive Taxation, Investor-State Dispute Settlement, and India: Life Comes a Full Circle
Authors: Ranjan Prabhash 
Published: February 2023

After amending the Income Tax Act (IT Act) in 2012 to impose taxes retroactively on indirect transfers involving non-residents, India recently nullified this law. Towards the end of 2020, two investor-state dispute settlement (ISDS) tribunals under the India-Netherlands and India- United Kingdom bilateral investment treaties (BITs) found India’s retroactive tax in breach of India’s BIT obligations. These arbitral defeats incited India to eliminate the infamous 2012 retroactive amendment to the tax laws. This article documents and analyses the sordid saga of nine long years by explaining the origin, evolution, and culmination of India’s retroactive tax misadventure. Considering the increasing number of instances for which foreign investors use the ISDS mechanism to challenge the host state’s sovereign taxation measures as BIT breaches, the ISDS rulings against India, especially by the tribunal in Cairn Energy v. India, assumes significance. A more comprehensive reading of the tribunal’s reasoning in Cairn Energy v. India elucidates that, while taxation measures are indeed an integral part of the state’s sovereign right to regulate, it has to be exercised reasonably and proportionately when furthering a public purpose. The exploitation of the power to tax disproportionately may prove to be detrimental to the state.
India, retroactive tax, ISDS, BIT, Vodafone, Cairn
Article: Taxation of Bitcoins and Similar Cryptoassets in Scandinavia with Special Focus on Danish Law
Authors: Ferniss Jane 
Published: February 2023

The taxation of bitcoins and similar cryptoassets is of immense economic importance to the individual taxpayer and to society as a whole. In recent years, they have effectuated a number of tax law issues in Denmark. In Norway, Sweden, and Denmark, the taxation of bitcoins and similar cryptoassets is based on the general rules of tax law. This article contains a comparative analysis of the three Scandinavian countries’ tax treatment of gains and losses on them. The analysis shows that the Norwegian and Swedish rules that have been significantly changed and modernized do not at all present the same challenges as the Danish rules. In Denmark, there is need for uniformity, predictability, and clarity to be introduced into the taxation rules. Therefore, the article also provides some reflections how to change the Danish tax legislation.
Bitcoins, cryptocurrencies, cryptoassets, capital gains taxation, Danish income tax, Norwegian income tax, Swedish income tax, speculation taxation
Edukasi Pendidikan Kesehatan Pada Pasangan Usia Subur Dalam Pemilihan Kontrasepsi
Authors: Samsi Samsi Narti , Rufaridah Anne , Marlia Sri , Dahlan Asmita , Komalasari Wuri , Husni Lailatul 
Published: February 2023

Keluarga berencana merupakan suatu program pemerintah yang dirancang untuk menyeimbangkan antara kebutuhan dan jumlah penduduk untuk mengendalikan laju pertumbuhan penduduk. Dalam pemilihan alat kontrasepsi yang dipengaruhi umur, pekerjaan, pendidikan, pengetahuan dan sikap, ketersediaan pelayanan kesehatan, dan dukungan keluarga. Faktor yang disebutkan diatas merupakan hal yang penting untuk diketahui karena dapat mempengaruhi pengambilan keputusan seseorang dalam pemakaian alat kontrasepsi.
Metode kegiatan ini adalah memberikan edukasi melalui penyuluhan Kesehatan yang di adakan dua kali pertemuan dalam 2 minggu. Penyuluhan yang diberikan mengenai edukasi pendidikan kesehatan pada pasangan usia subur dalam pemilihan kontrasepsi. Terdapat Pasangan usia subur yang mengikuti kegiatan edukasi sebanyak 32 pasangan. Media yang digunakan leaflet, infokus, laptop dan pawer point.
Pemilihan jenis kontrasepsi dengan metode suntik ada peningkatan sebesar 71,87% menjadi 78,12% dengan 23 pasangan menjadi 25 pasangan usia subur yang memilih metode kontrasepsi suntik. Setelah dilakukan edukasi masih dominan Pasangan usia subur menggunakan kontrasespsi yaitu 78,12 % merencanakan akan tetap menggunakan jenis kontrsepsi melalui suntik, tetapi ada peningkatan perencanaan akan mengikuti peserta kontrasepsi norplant yaitu 6,12% dan KB Tubebektomi/vasektomi 3,12%. Hal ini dimungkinakan setelah mendapatkan penjelasan dan memahami serta keinginan dapat memberikan masa depan yang lebih cerah pada keluarganya dengan memilih kontrasepsi mantap dengan mencukupkan jumlah anak yang telah dimiliki.
Dalam rangka mendukung pelayanan dan peningkatan pemahaman masyarakat tentang kesehatan reproduksi, maka diadakan kegiatan pengabdian masyarakat berupa Edukasi Kesehatan Reproduksi dan Hak-hak Reproduksi pada Pasangan Usia Subur dalam pelayanan Keluarga Berencana, Kelurahan Kubu Dalam Parak Parakah.
Jogo como recurso de aprendizagem no processo de desenvolvimento da linguagem de crianças com Transtorno do Espectro Autista (TEA)
Authors: Ribeiro Fernanda Borges , Maria Fadel Luciane , Rover Aires José 
Published: February 2023

O Transtorno do Espectro Autista (TEA) é um distúrbio do neurodesenvolvimento que compromete habilidades de comunicação, interação social, emoções, motricidade e sensações, que interferem majoritariamente no desenvolvimento sociocomunicativo. De modo a amenizar disfunções negativas provenientes desses déficits, é imprescindível a intervenção precoce. Os jogos com sua proposta lúdica e motivadora por meio da interação e de suas atividades estruturadas podem estimular a mudança de comportamento e favorecer a aprendizagem com foco no desenvolvimento da criança. Assim, este artigo visa propor boas práticas acerca do jogo para o desenvolvimento da linguagem de crianças com TEA. A pesquisa é interpretativista, acompanhada da visão autopoiética de Maturana e Varela, com uma abordagem qualitativa. Optou-se pelo estudo de caso porque permite coletar dados do ambiente que capturam o significado do contexto em que ocorre a questão da pesquisa. O questionário foi o instrumento utilizado para realizar a coleta de dados junto aos vinte e seis professores de Escolas das Redes Municipais de Ensino e aos quatorze profissionais especializados em TEA. Os resultados sugerem um conjunto de recomendações: Utilizar jogos que desenvolvam a linguagem; Escolher jogos que respeitem as etapas do desenvolvimento infantil; Incluir interesses da criança; Consultar o documento de avaliação do desenvolvimento da criança e, Perceber a interação e a comunicação da criança.
APPLICATION OF THE LIABILITY PRINCIPLE IN THE LAND SALE AS JOINT PROPERTY BEFORE A NOTARY
Authors: Bujangga I Komang Wisnu Adi , Purwanto I Wayan Novy 
Published: February 2023

This study aims to comprehend the legal basis for selling land as joint property before a notary as well as to know and comprehend the application on principle liability as joint property before a notary. An empiric legal research approach was applied for this study. This study uses statutory approach and fact approach. In this study, primary data was sourced from interviews and secondary data came from the civil code, marriage law, literature, journals and the internet. Data processing is done by qualitative descriptive. The findings of this research indicate that a clause that prohibits the sale of land from joint property without the approval of the wife is incorporated in the agreement that governs the sale of land as joint property. In this case, the liability principle is applied in accordance with the agreement made by the husband as the seller of the land with the buyer. The husband was to blame for the agreement since he neglected to involve his wife in the business transaction involving the land seller. Therefore, according to the principle of liability, responsibility must fall on the shoulders of the seller.
Erkenning van beroepskwalificaties van beginnende professionals in zaak C-577/20
Authors: Kortese L.S.J. 
Published: February 2023

Erkenning van beroepskwalificaties van beginnende professionals in zaak C-577/20. Versterking van hun positie onder Europees recht
Het Hof van Justitie is verzocht een uitspraak te doen over de toepassing van de bepalingen van het Verdrag betreffende de Werking van de Europese Unie (VWEU) op personen die buiten de werking van Richtlijn 2005/36/EG vallen. In de zaak C-577/20 bevestigt het Hof van Justitie de toepassing van artikel 45 en 49 VWEU op personen die niet voldoen aan de beroepservaringseis uit de richtlijn. Hiermee wordt de toepassing van de basisbeginselen van beroepserkenning uit eerdere jurisprudentie van het Hof van Justitie bevestigd voor veelal jonge en/of onervaren professionals. Dit komt hun rechtszekerheid ten goede en verheldert de verplichtingen van bevoegde autoriteiten.HvJ 16 juni 2022, C-577/20, ECLI:EU:C:2022:467 (A/Sosiaali- ja terveysalan lupa- ja valvontavirasto).
PENERAPAN ANALISA SWOT UNTUK PERANCANGAN SISTEM PENGGAJIAN KARYAWAN KOPERASI PUTRA SETIA MANDIRI
Authors: Suryantoro Hari , Winarno Heru , Fachrian Iqbal 
Published: February 2023

This research aims to design a payroll information system for the employees of the Putra Setia Mandiri Cooperative by applying the SWOT analysis method. The current problem is still being done manually using the MS assist program. Excel. The process of calculating employee salaries still uses formulas in excel and the data is not stored in the database, so it requires a repeated checking process. For this reason, an accurate payroll system is needed with an easy input process and fast and precise data output. This study uses field research methods with data collection techniques in the form of interviews and observations. Then the results are described quantitatively in the form of an information system design. The results of the research are in the form of applying the results of the SWOT analysis which can help determine the right information system design according to the needs of the institution to overcome the problems currently faced.Tujuan penelitian adalah untuk merancang sistem informasi penggajian untuk karyawan Koperasi Putra Setia Mandiri dengan menerapkan metode analisis SWOT. Permasalahan saat ini masih dilakukan secara manual menggunakan program bantu MS. Excel. Proses perhitungan gaji karyawan masih menggunakan rumus di excel dan data-data tersebut tidak tersimpan ke dalam basis data sehingga membutuhkan proses pengecekan yang berulang-ulang. Untuk itu dibutuhkan sistem penggajian yang akurat dengan proses input yang mudah dan output data yang cepat dan tepat. Penelitian ini menggunakan metode penelitian lapangan dengan teknik pengumpulan data berupa wawancara dan observasi untuk kemudian hasilnya dideskripsikan secara kuantitatif dalam bentuk rancangan sistem informasi. Hasil penelitian berupa penerapan hasil analisa SWOT yang dapat membantu menentukan rancangan sistem informasi yang tepat dan sesuai kebutuhan lembaga untuk mengatasi permasalahan yang dihadapi saat ini
Antioxidant Activity and In Vitro Inhibition Property of Mitrocarpus hirtus Leaf Extracts Against Tinea capitis (Scalp Ringworm)
Authors: D. Kabiru H. , B. Ahmad K. , S. Idris O. , R. Ahuoiza S 
Published: February 2023

Tinea capitis or scalp ringworm is a fungal skin disorder commonly found in children below 12-year-old. The management of ringworm by mean of synthetic drugs continue to face setback as result of antibiotic resistance being exhibited by the disease-causing fungi. Mitracarpus hirtus (L) is a weed plant found on gardens, farms and fields with wide geographical distributions. Pharmacological studies of the plant show its potent antifungal potentials as it is used traditionally for the treatment of skin diseases. The aim of this preliminary study is to examine the antioxidant activities and inhibitory properties of various solvent extracts of M. hirtus leaves against Tinea capitis by standard procedures. The in vitro antioxidant activities show that all extracts possess moderate radical scavenging properties with IC50 values of 159.12±0.48µg/mL, 832.48±64.53µg/mL, 547.68±12.3553µg/mL and 168.41±5.0 µg/mL for Aqueous Residue, n-hexane, chloroform and ethylacetate extracts respectively. Considerable inhibitory effect on the growth of Tinea capitis was observed from the zone of inhibitions of the extracts with ethylacetate fraction exhibiting highest inhibition as the concentration increases. This study shows the potential of M. hirtus to inhibit the growth of tinea capitis. An extensive research is recommended in order to isolate the compounds responsible for the observed activities of the plant.
Lip Mesotherapy With Dexpanthenol As A Novel Approach To Prevent Isotretinoin-Associated Cheilitis
Authors: Turan Çağrı , Öner Ümran 
Published: February 2023

Introduction: Isotretinoin (ISO)-associated cheilitis is the most common side effect and the most common reason for discontinuation of ongoing therapy. So, various lip balms are also routinely recommended for all patients.
Objectives: We aimed to investigate the effectiveness of local intradermal injections (mesotherapy) of dexpanthenol into the lips to prevent ISO-associated cheilitis.
Methods: This pilot study was conducted on patients over the age of 18 using ISO (about 0.5 mg/kg/day). All patients were prescribed only hamamelis virginiana distillate in ointment form as a lip balm. In the mesotherapy group (n=28), 0.1 ml of dexpanthenol was injected into each lip tubercle (4 points total) to the submucosal level. The patients in the control group (n=26) used only the ointment. “ISO cheilitis grading scale (ICGS)” was used in the evaluation of ISO-associated cheilitis. The patients were followed for 2 months.
Results: Although there was an increase in ICGS scores in the mesotherapy group compared to the baseline, no statistically significant change was observed after treatment (p=0.545). However, in the control group, there was a statistically significant increase in ICGS scores in the 1st and 2nd months compared to the baseline (p<0.001). Lip balms were needed significantly less frequently in the mesotherapy group compared to the control, both in the 1st and 2nd months (p=0.006, p=0.045; respectively).
Conclusions: Lip mesotherapy with dexpanthenol will be a useful option for preventing ISO-associated cheilitis because of its easy application, cost-effectiveness, low complication risk, and high patient satisfaction.
Stardust Pattern As Evolution Of Pigmented Spitz Nevi During Childhood
Authors: Brunetti Bruno , Briatico Giulia , Scharf Camila , Cabo Horacio , Scalvenzi Massimiliano , Barbato Filomena , Savoia Francesco , Thomas Luc , Argenziano Giuseppe , Brancaccio Gabriella 
Published: February 2023

Introduction: Spitz nevi (SN) are benign melanocytic proliferations frequently occurring in children. Some pigmented SN with starburst pattern evolve into the “stardust” one, which is characterized by a central, black to gray, hyperpigmented area and remnants of a brown network at the periphery. These dermoscopy changes are often the first alert to induce excision.
Objectives: The aim of this study is to enlarge the case series of stardust SN in children, in order to increase confidence with this new dermoscopic pattern and reduce unnecessary excisions.
Methods: This retrospective observational study was conducted with SN cases received from IDS members. The inclusion criteria were: clinical and/or histopathologic diagnosis of Spitz naevus with starburst appearance in children <12 years old, availability of a dermoscopic image at baseline and after follow-up of at least 1 year, availability of patient’ data. The dermoscopic images and their changes over time were assessed by three evaluators in consensus.
Results: 38 SN were enrolled, with median age of 7 years and median FUP duration of 15,5 months. Comparing the evolution with time of FUP, no significant differences were found between growing and involuting lesions in terms of patient age and sex, location and palpability of lesions.
Conclusions: The long follow up reported in our study could really support the concept of benignity of changing SN. A conservative approach is acceptable for nevi showing the stardust pattern, because it may be considered a physiological evolution of pigmented Spitz nevus, and urgent surgeries could be avoided.
ANALYSIS OF DISTRIBUTION OF EMPLOYEES’ WORKING TIME BALANCE IN FIELD OF RAILWAY AUTOMATION AND REMOTE-CONTROL EQUIPMENT ON JSC «RUSSIAN RAILWAYS»
Authors: Тришин Никита Алексеевич 
Published: February 2023

Данная статья посвящена проблеме распределения баланса рабочего времени работников хозяйства автоматики и телемеханики по сети ОАО «РЖД». Автором проведен анализ установленного на текущий день процентного соотношения по распределению баланса рабочего времени, особенно на техническую учебу.
This article is devoted to the distribution of employees’ working time balance as a problem in field of railway automation and remote-control equipment on JSC «Russian Railways». Author has analyzed the actual percentage of the distribution of working time balance paying attention for technical study.
DIGITAL ECONOMY IN THE CONSTRUCTION COMPLEX AND ECOLOGY
Authors: Абдрахимов Владимир Закирович , Лаухин Владимир Михайлович 
Published: February 2023

Цель работы в представленной статье заключается в определении текущего уровня цифровизации в строительном комплексе и экологии и перспективы её развития.
The purpose of the work in the presented article is to determine the current level of digitalization in the construction complex and ecology and the prospects for its development
STUDY OF FRICTION COEFFICIENT IN STEEL/POLYSTYRENE FRICTION PAIR
Authors: Ивкина Ольга Петровна , Иванов Александр Анатольевич , Сорокова Светлана Николаевна 
Published: February 2023

В работе исследуется зависимость коэффициента трения скольжения от изменения в приложенной нагрузке и скорости в паре трения сталь/полистирол при сухом трении. Во время исследования частота вращения испытуемых тел имела 5 значений: 1 мин-1, 5 мин-1, 10 мин-1, 25 мин-1 и 50 мин-1, а приложенная нагрузка составляла 75 Н и 100 Н. Вращающимся телом в этом исследовании был диск из конструкционной стали.
The paper investigates the dependence of the sliding friction coefficient on the change in the applied load and the speed in the steel/Polystyrene friction pair during dry friction. During the study, the rotational speed of the test bodies had 5 values: 1 min-1, 5 min-1, 10 min-1, 25 min- 1, and 50 min-1, and the applied load was 75 N and 100 N. The rotating body in this research was a structural steel disk.