bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax
Authors: Szudoczky Rita , Károlyi Balázs 
Published: February 2022

The provisions of the Hungarian Advertisement Tax stirred up many legal debates regarding the potential breach of EU law, including State aid rules and EU fundamental freedoms, respectively, as well as the violation of the non-discrimination provision of double tax conventions. The implications of these legal questions go beyond the Hungarian tax system and have special relevance on international and EU levels.
This article analyses the compatibility of progressive turnover-based taxes with EU law that is of paramount importance now when Member States unilaterally introduce similarly designed digital taxes. Furthermore, the article also sheds light on the application of the non-discrimination clause of double tax conventions and the EU fundamental freedoms to procedural rules designed to enforce taxes on taxpayers who are likely not to be physically present in the taxing jurisdiction.
Turnover taxation, digital tax, progressive tax rate structure, advertisement tax, tax treaty non-discrimination, state aid, registration requirement and default penalty, EU fundamental freedoms.
The Limits to the Participation of the Taxpayer in Tax Dispute Resolution Procedure Under the Dispute Resolution Directive
Authors: Voje Jasna 
Published: February 2022

This article intends to analyse whether the participation of a taxpayer can be further enhanced in tax dispute resolution under Directive (EU) 2017/1852. As a response to increasing arguments in support of a taxpayer’s participation, the analysis engages with broader legal concepts and human rights law with a specific focus on the right to a fair trial and normative standards. With this distinction of arguments in mind, the article outlines policy options of increasing the participation of the taxpayer in the procedure.
Tax dispute resolution, MAP, arbitration, Directive (EU) 2017/1852, taxpayer’s participation, legitimate interest, right to a fair trial, Standing Committee
The Impact of the Transposition of the ATAD on the Greek Tax System
Authors: Pantazopoulos Petros , Kalampaliki Katerina 
Published: February 2022

In response to the Anti-Tax Avoidance Directive (ATAD), Greece has recently amended its legislation with L. 4607/2019 regarding interest deduction limitation rules, controlled foreign company (CFC) rules, and the General Anti-Abuse Rule (GAAR). In this article, the impact of the transposition of the ATAD in the aforementioned three rules will be analysed. In addition, a comparative survey between them and the respective provisions of the ATAD will occur in which it will be examined to what extent the aforesaid anti-tax avoidance rules have been changed by the transposition of the ATAD. Lastly, a critical analysis of each of them will take place concerning the issues that may arise and on their compatibility with ECJ case law.
Transposition, Anti Tax-Avoidance Directive (ATAD), Interest Deduction Limitation Rules, General Anti-Abuse Rule (GAAR), Controlled Foreign Company Rules (CFC rules), EBITDA, Main Purpose Test, non-Genuine Arrangement, ECJ case law, Greece
Special Tax Zones and State Aid Rules: New Perspectives for EU Cohesion Policy
Authors: Cipollini Claudio 
Published: February 2022

State aid rules do not usually offer sufficient space for territorial tax measures to address the social issues of the most disadvantaged areas of the EU. The aim of this article is to find out the coordinates of a new model of special tax zones that can overcome these limitations on the basis of the concept of social tax incentives through an investigation on the possibilities left by the Altmark criteria and Article 106(2) Treaty on the Functioning of the European Union (TFEU). The literature and other legal sources on the topic are analysed, including the main experiences of the Member States and the key aspects related to the ‘social services of general interest’. The article concludes with the presentation of the so-called ‘social cohesion zone’ as a new instrument for the EU cohesion policy based on social tax incentives, in accordance with the fundamental values of the treaties and the constitutional traditions of Member States. The final recommendation consequently addresses the adoption of a soft law instrument that can give evidence of the social cohesion zone within the field of EU tax law.
Special tax zones, State aid rules, Social cohesion policy, EU tax law, Territorial tax incentives, Regional fiscal aid, Social tax incentives, Social services of general interest, Altmark criteria, Social cohesion zone
Pakistan: Bracing for BEPS
Authors: Ahmed Muhammad Ashfaq 
Published: February 2022

The article spatially juxtaposes the BEPS Project and the recommendations package handed down thereunder in Pakistan and critically appraises its response at two levels: ideational and practical. It is argued that the ideational lens of sovereignty, efficacy, and legitimacy through which the BEPS phenomenon and its outcomes are being keenly looked at elsewhere has not really spiced Pakistan’s response to the Base Erosion and Profit Shifting (BEPS) proposals or the public policy debate surrounding them. At the practical level, it critically maps the BEPS-specified areas that Pakistan has already chartered and those that remain unchartered. The ideational level strings obliquely steer the debate at the practical level.
Pakistan & BEPS, BEPS and Sovereignty, BEPS and Legitimacy, BEPS Implementation, International Tax Reform.
Commentary on the Judgment of the Court of Justice of the European Union of 10 July 2019, Case C-273/18, Kuršu zeme
Authors: Victoria-Sanchez Antonio 
Published: February 2022

The recent judgment in Case C-273/18 deals with the issue of abusive practices in the framework of chain transactions. In particular the role of the intermediaries in the chain and the issue of whether, in order for an abusive practice to exist, it is necessary that there is an undue tax advantage obtained by any of the parties that intervene in the chain, is addressed here by the Court of Justice of the European Union (CJEU). The CJEU has reiterated its ‘classical’ case law about the right to deduct and the existence of abusive practices and has made it clear that where the tax authorities have adduced no evidence demonstrating the existence of one such practice, the taxable person cannot be refused the right of a deduction. This issue of the chain transactions has been addressed recently also by the EU legislator through Council Directive (EU) 2018/1910, which introduces a new Article 36a of the VAT Directive dealing with chain transactions for the first time. The new rule that applies as of 1 January 2020 covers chain transactions involving an intra-Community transport of goods and provides unambiguous rules regarding the allocation of the transport to one of the supplies.
Chain transactions, abusive practice, right to deduct, intermediary, intra-Community transport, allocation of transport
Country Note: Does a Local Government in Nigeria Have the Power to Tax?
Authors: Odinkonigbo Jirinwayo Jude 
Published: February 2022

A local government is the third level in Nigeria’s federal government structure. It is this administration that addresses the affairs of the local people. Unfortunately, the local governments experience difficulty when attempting to raise the funds that are required for effective service delivery. Legally, this unfortunate situation has been attributed to their lack of taxing power. But this article argues otherwise. It maintains that, although the constitution is ineptly drafted in this respect, local governments are constitutionally empowered to tax. A survey identified certain socio-legal factors militating against the exercise of taxing powers and provided possible remedies to the identified problems.
Nigeria, local government, local people, tax, taxing powers, impose tax, collect tax, federalism, socio-legal problems; lack of financial authority.
COVID-19 Nordic Responses
Authors: Brokelind Cécile , Hansson Åsa 
Published: February 2022

The Nordic countries (Denmark, Finland, Iceland, Norway, and Sweden) have adopted various tax policy measures in order to confront the current economic crisis caused by the downscale of their domestic economies. Despite their common characteristics (size, economic situation, institutional settings), the Nordic countries have adopted different strategies to limit the detrimental effects of the crisis, which this contribution describes and explains. Furthermore, this article compares the short term tax measures adopted in March and April 2020 in these countries and also analyses options for needed reforms to cope with future crises.
Tax collection, tax bases, tax policy in times of crisis, state aid.
COVID-19 and Fiscal Policies: COVID-19 and Taxation in Southeastern Europe
Authors: Kostic Svetislav V. 
Published: February 2022

The COVID-19 epidemic in Southeastern Europe brought into focus issues which have been plaguing the countries of the region for some years. Although their responses, as well as results in terms of curbing the spread of the epidemic were among the most successful in the world, their taxation responses were more modest. For the time being tax obligations are being deferred in order to allow businesses to use the available funds for day to day operations instead of meeting their tax obligations. However, the gravity of the pending economic crisis will force the governments of Southeastern European countries to considerably revisit their tax policies in particular in respect to their relations with the more developed nations with whom they share the same continent.
COVID-19, immigration, deferral of tax obligations, postponement of tax procedures, tax policy.
COVID-19 and Fiscal Policies: Strategies and Challenges Amidst COVID-19 Facing South Africa and Neighbouring Countries
Authors: Roeleveld Jennifer 
Published: February 2022

This article examines specifically tax incentives and other economic measures introduced during the Coronavirus Disease 2019 (COVID-19) pandemic. These measures come at a time that South Africa is facing its worst economic downturn since WWII, exacerbated by the recent pandemic. A positive spin on the situation has been that problems which exist in the economy (also in other sub-Saharan countries) such as poverty and unemployment have been seriously highlighted in the attempts to enforce a lockdown during the pandemic. Any policy changes and strategies currently being considered have no choice but to include all sectors of the economy and their pressing needs which go beyond COVID-19.(A few serious problems on the African continent are: Illnesses such as Malaria and Tuberculosis (TB) and a basic lack of food due to poverty. During the testing for COVID-19 in certain informal settlements in South Africa it revealed many more cases of TB than COVID-19. Without proper nourishment and medication TB leads to an early death for many. A total of 63,000 people died of TB in South Africa in 2018, according to new figures released by the World Health Organization (WHO). Two-thirds of those who died (42,000) were HIV positive. South Africa is one of only seven countries estimated to have above 500 cases of tuberculosis per 100,000 people – the others being Central African Republic, Lesotho, Mozambique, Namibia, North Korea and the Philippines. This also speaks to the lack of medical capacities whether it is for Malaria, TB, HIV or COVID-19. Unemployment is a major challenge which also leads to migration of persons to countries in Africa where they think they may be able to get employment. This puts further strain on already struggling economies and sometimes leads to xenophobia.)
COVID-19, disaster management, lockdown, pandemic, small business, small, medium and micro enterprises (SMMEs), stimulus package, strategic plan, support measures, unemployment.
COVID-19 and Fiscal Policies: COVID-19 and US Tax Policy: What Needs to Change?
Authors: Avi-Yonah Reuven 
Published: February 2022

The COVID-19 pandemic already feels like a historical turning point akin to Word Wars I and II and the Great Depression. It may signal the end of the second period of globalization (1980–2020) and a change in the relative positions of the US and China. It could also lead in the US to significant changes in tax policy designed to bolster its social safety net, which was revealed as very porous during the pandemic.
This article will first discuss some short-term effects of the pandemic on US tax policy, and then some potential longer-term effects. In the short term, the article advocates an excess profits tax on companies that benefited from the pandemic. In the longer term the article calls for a progressive corporate tax and a VAT.
Covid-19, United States, excess profits tax, corporate tax, VAT.
Tax In History: The 100th Anniversary of International Institutions and International Taxation
Authors: Jogarajan Sunita 
Published: February 2022

The year 2020 got off to an encouraging start. On 29-30 January 2020 … the 137 countries and jurisdictions of the G20/OECD Inclusive Framework on BEPS reaffirmed their commitment to reach a consensus-based solution and endorsed the ‘Outline of the Architecture of a Unified Approach on Pillar One.’(OECD, OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Riyadh, Saudi Arabia) (OECD Publishing, Feb. 2020), available at http://www.oecd.org/ctp/oecd-secretary-general-tax-report-g20-finance-ministers-riyadhsaudi- arabia-february-2020.pdf (accessed 11 June 2020).)
League of Nations, international tax, tax treaty, Great War, international institutions, International Financial Conference, tax evasion, double taxation, model treaties.
Case Law Note: Positive Outcome For Businesses Of Recent Vat Cases From The Court Of Justice Of The European Union
Authors: Cazes Samuel 
Published: February 2022

The Court of Justice of the European Union (the ‘Court’) (formerly known as the European Court of Justice (ECJ) until December 2009, the date of entry into force of the Lisbon Treaty) ensures the application of Union law and the uniformity of its interpretation on the territory of the European Union. National courts can request that the court to clarify a point concerning the interpretation of European Union law. In this context, it is the responsibility of the court (See Article 267 of the Treaty on the Functioning of the European Union). to provide the referring court an effective answer that enables it to settle the dispute in the referred question and, when appropriate, to reformulate the question put before it (CJEU 25 July 2018, Case C-632/16, Dyson, ECLI:EU:C:2018:599). The court’s response takes the form of a judgment or an order binding the national court to which it is addressed as well as the other national courts sharing an identical situation. Every year, the court receives an ever-increasing number of VAT cases on various subjects. The purpose of this article is to review the positive outcome of recent VAT cases in the past nine months.
Value Added Tax (VAT), Court of Justice of the European Union (CJEU), VAT cases, VAT exemption, VAT deduction, fixed establishment, VAT fraud, chain transactions, export, late interest.
The Emergence of the ‘Technological Tax Hub’: Digitally Oriented Trajectories of Reforms in Tax Planning Hub Jurisdictions
Authors: Milogolov Nikolai 
Published: February 2022

This article contains an empirical analysis of the recent tax developments in five major tax planning hub jurisdictions (the Netherlands, Cyprus, Malta, Singapore, and Hong Kong) by testing their potential for attracting the important parts of the value chain (significant people functions, intellectual property (IP), and the digital infrastructure) in the context of the highly digitalized businesses (platforms, cloud computing, fintech, robotics, and artificial intelligence). The digitalized businesses require relatively less physical substance for the creation of significant economic value. The combination of tax incentives for Multinational Enterprises (MNEs) and start-ups, transfer pricing rules, rules for valuation of intellectual property (IP), and wage tax incentives are increasingly used by the ‘tax hub’ countries to win in the global economic battle for the most important parts of the digitalized value chains that exacerbate tax competition.
Digitalization, tax policy, tax competition, tax hub, FDI, transfer pricing, Netherlands, Singapore, Hong Kong, Malta, Cyprus
Country Note: An In-Depth Analysis of Published Anonymized APA and APA Request Summaries Under the Revised Dutch Tax Ruling Practice
Authors: Bolink Koen 
Published: February 2022

On 1 July 2019, the Dutch tax ruling practice was revised to align it with EU and international standards and recommendations and to increase its openness and transparency. In this respect, the Dutch tax authorities now publish anonymized summaries of Advance Pricing Agreements and Advance Pricing Agreement requests.
The country note provides an in-depth analysis of all sixty-six anonymized summaries published during the first year after the introduction of the revised Dutch tax ruling practice and highlights and analyses the most significant cases. This provides further insight into the practical application of the requirements that taxpayers must fulfil to be eligible for prior consultation to obtain a tax ruling with an international character.
The Netherlands, transfer pricing, arm’s length principle, advance pricing agreement, APA, ruling, certainty, economic nexus, transparency.
BEPS Action 2 and the Non-Discrimination Rule Under the GATS
Authors: Santos Bruno Cesar Fettermann Nogueira dos 
Published: February 2022

This article is intended to analyse whether Recommendations 1.1. and 1.2. of the Final Report of Base Erosion and Profit Shifting Action Plan 2 – which makes a number of proposals to design domestic tax rules in order to tackle mismatch arrangements caused by the use of hybrid financial instruments – would harm the non-discrimination rules of the General Agreement on Trade in Service.
Base Erosion and Profit Shifting Action 2, non-discrimination rules, General Agreement on Trade in Service, hybrid instruments, mismatch arrangements.
The Imported Mismatch Rule in Light of the Fundamental Freedoms
Authors: Scherleitner Moritz 
Published: February 2022

This article analyses the imported mismatch rule contained in Article 9(3) of the Anti-Tax Avoidance Directive (ATAD) from the perspective of the fundamental freedoms. At the core of the analysis stands the insight that intra-EU payments can trigger the national implementation of the imported mismatch rule. This is not what the drafters of Action 2 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project Action 2 and, thereupon, Article 9 of the ATAD wanted to see. Yet, it became possible due to Member States not applying the anti-hybrid mismatch rules consistently.
Imported mismatch, hybrid mismatch, ATAD, ATAD II, EU Tax Law, anti-hybrid, private equity, investment fund.
In-kind Contributions: Taxation of International Consortium Workers
Authors: Schwartz Christian 
Published: February 2022

In 2009, consistent with its objective to support and develop a European research infrastructure, the European Union (EU) created a new organizational form for research collaborations: the European Research Infrastructure Consortium (ERIC). Since then, 21 different ERICs have been established in the EU Member States; the largest being the European Spallation Source (ESS).
The financing of this ERIC is dependent on in-kind contributions of goods and labour from the various Member States of the ERIC. This model of financing the ERIC instigates questions about which state has the right to tax that labour.
In terms of taxation of the workforce, the ERIC is different compared to EU institutions or international research organizations such as the European Organization for Nuclear Research (CERN) for which taxes are levied at an organizational level rather than at a state level. This entails that the taxation of the workforce of the ERIC becomes more complex as the allocation of taxing rights on a state level is dependent of the applicable tax treaties entered into between the host states of the ERIC and Member States that are contributing towards the construction of the ERIC.
Accordingly, the income from the work performed by the personnel may fall both within the scope of Article 15 as well as Article 19 of the OECD Model Tax Convention.
European Research Infrastructure Consortium (ERIC), European Spallation Source (ESS), European Organization for Nuclear Research (CERN), OECD, Article 15, Article 19, public legal entities, government service, income from employment, in-kind contribution.
Tax and Transparency: Reporting in Accordance with the Global Reporting Initiative
Authors: Schnitger Arne , Holle Florian , Kockrow Madeleine 
Published: February 2022

The issues of ‘sustainability’, ‘transparency’, and ‘taxes’ are linked through the latest addition to the Global Reporting Initiative Standards (GRI 207: Tax 2019) for sustainability reporting. (Global Sustainability Standard Board, GRI 207: Tax 2019, 5 December 2019, https://www. globalreporting.org/standards/gri-standards-download-center/gri207-tax-2019/). The first part of this article deals with the basics of sustainability reporting using the GRI framework, its application, and the incentives for companies to extend it to tax aspects. In the second part, the individual regulatory areas of the standard GRI 207: Tax 2019 published on 5 December 2019 are analysed in detail.
Sustainability, transparency, GRI 207, country-by-country reporting, non-financial reporting directive, tax compliance management system, tax risks, UN sustainable development goals.