bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENINGKATAN PEMAHAMAN TENTANG PEMANFAATAN WADAH PLASTIK DI KAMPUNG LAPANGO KECAMATAN MANGANITU SELATAN KABUPATEN KEPULAUAN SANGIHE
Authors: Bajak Chatrina Maria Agustina , Gansalangi Ferdinand , Rambi Christien Anggreini , Kasengke Suniaty 
Published: February 2022

Saat ini ada 7 (tujuh) jenis wadah plastik yang beredar di masyarakat. Masing-masing diberi simbol pada setiap kemasannya. Beberapa bahaya yang dapat di timbulkan karena penggunaan plastik bagi kesehatan tubuh antara lain dapat menyebabkan kanker, gangguan sistem saraf, depresi, pembekakan hati, gangguan reproduksi, dan radang paru – paru. Selain menganggu kesehatan tubuh, plastik juga dapat menggangu ekosistem lingkungan, yaitu mengakibatkan banjir, menurunkan kesuburan tanah, menjerat hewan, meracuni makhluk hidup, pencemaraan air, dan polusi udara. Tujuan dilaksanakannya PKMS adalah untuk meningkatkan pemahaman masyarakat tentang pemanfaatan wadah plastik yang benar. Jumlah partisipan yang bersedia menjadi responden dalam pengambilan data saat pengabdian berjumlah 27 orang. Materi penyuluhan yang diberikan berupa pengetahuan tentang jenis-jenis plastik yang aman dan tidak aman untuk dipakai berulang, bagaimana mengurangi penggunaan plastik dalam kehidupan setiap hari, serta bagaimana mendaur ulang sampah plastik sekali pakai. Hasil evaluasi menunjukkan peningkatan pemahaman responden sebelum penyuluhan 96% berada pada kategori cukup. Setelah penyuluhan hasil evaluasi menunjukkan 100% responden berada pada tingkat pemahaman kategori baik.

There are 7 (seven) types of plastic containers circulating in society today which their symbols are on each packaging. The dangers posed by plastic to the health of the body are causing cancer, disrupting the nervous system, depression, liver tearing, reproductive disorders, and pneumonia. In addition to disrupting the health of the body, plastic also disrupts environmental ecosystems, resulting in flooding, lowering soil fertility, ensnaring animals, poisoning living things, water pollution, and air pollution.The purpose of the implementation of the program was to improve the public's understanding about the right utilization of plastic containers. The number of respondents who were in the data collection at the time was 27 people. Materials provided by the team were about the types of plastics those were safe and unsafe to use repeatedly and how to reduce the use of plastic and recycle plastic waste. The evaluation results showed that 96% increase in respondents' level of understanding prior to counseling. The evaluation results showed 100% of respondents were at a good category level of understanding.
Proper Publication of Legal Texts Relevant for Taxation Tax Aspects of the ECJ Judgment in the Skoma-Lux Case
Authors: Lasinski-Sulecki Krzysztof 
Published: February 2022

In May 2004, enlargement of the European Community (EC) took place. EC law should have become applicable in new Member States at the moment of accession. However, numerous acts of the EC law were not published officially in languages of new Member States. Lack of proper publication has led to disputes (particularly in the field of customs law). During one of such disputes, questions were referred to the European Court of Justice (ECJ). In its judgment of 11 December 2007 in the case Skoma-Lux sro v. Celní ředitelství Olomouc (hereinafter ‘Skoma-Lux ’), the ECJ held:
Art. 58 of the Act of Accession precludes the obligations contained in Community legislation which has not been published in the Official Journal (OJ) of the European Union in the language of a new Member State, where that language is an official language of the European Union, from being imposed on individuals in that State, even though those persons could have learned of that legislation by other means.
The author analyzes the relevance of this judgment in tax matters.
The Paradox of Gross Taxation at Source
Authors: Palma Rui Camacho 
Published: February 2022

Taxation at source on a gross basis is not just a form of double taxation but a tax obstacle to cross-border income flows in its own, and with even more detrimental consequences. Unlike double taxation, gross taxation can by itself render profitable transactions loss-making and remains unrelieved domestically.
Paradoxically, and while residence countries unilaterally relieve double taxation but increasingly limit their foreign tax credit by reference to the net income, the international tax framework remains focused on double taxation. Where taxpayers most require protection is where the international tax framework has less to offer, prompting taxpayers to adopt ‘defensive tax planning’ and gross-up clauses as their sole protection against what may be the main tax obstacle to international flows today.
The Definition of Permanent Establishment: Current OECD and German Case Law Developments
Authors: Quilitzsch Carsten , Ditz Xaver 
Published: February 2022

Article 5 of the OECD MTC settles the definition of the treaty concept of permanent establishments. Although in the past Article 5 has remained untouched, the commentary on the OECD MTC has several times been adjusted on the changing forms of international business, constantly lowering the bar for what constitutes a permanent establishment. Furthermore recent rulings of Germany's Federal Finance Court illustrate, that the court also seems to sympathize with an increasingly broader understanding. Since the practical application of Article 5 raises a number of questions, the OECD has released a public discussion draft listing proposals for changes to the 2014 update of the commentary on Article 5. The authors give an overview of the proposed changes as well as on recent rulings of the German Federal Finance Court addressing the requirements needed to constitute a permanent establishment.
Cloud Computing under Double Tax Treaties: A German Perspective
Authors: Voss Oliver , Heinsen Oliver 
Published: February 2022

Cloud Computing is one of the most recent trends in the IT-industry. Based on refined existing technologies a new set of services in the fields of IT-services is rendered to customers. Typically, Cloud Computing is about the provision of software and hardware capabilities to the customer via the Internet. Cloud Service Providers often operate cross-border. Therefore, from an international tax perspective it is particularly of interest how the right to tax the compensation for 'Software-as-a-Service' (SaaS) is allocated in a cross-border scenario. Further, it is the question whether the compensations will be subject to withholding taxes in the source state. With regard to the provision of hardware capabilities (Infrastructure-as-a-Service - IaaS) there may be an issue around the creation of a permanent establishment (PE) and, given a PE, the profit allocation. The thoughts on Cloud Computing under double tax treaties from a German tax perspective show that the analysis of the tax consequences of the Cloud Services may be complex in a given case. The tax impacts will in particular depend on the nature of the rights regarding the use and exploitation of the software and the technical set-up of the Cloud Service Provider. More complexity may be added in cases of mixed contracts, where different kinds of services are offered to the customer in the form of a bundle of services.
Tax Residence and the Mobility of Companies in the European Union: The Desirable Harmonization of the Tax Connecting Factors
Authors: Ribes Aurora 
Published: February 2022

This article emphasizes the problems caused by the lack of harmonization of the connecting factors in order to determine the fiscal residence of companies. In practice, the current discussion on application of the freedom of establishment for companies has focused on the transfer of their seat within the EU. But no unifying or harmonizing measures has yet been adopted at the European level. This absence of regulation enables EU Member States to establish their own criteria, which obviously may vary depending on each national legal system. In our view, notwithstanding the existing case law, the intervention of the European legislator is required in order to solve either the tax evasion, or the international double taxation that could arise from a corporate mobility situation. Undoubtedly, tax harmonization of the connecting factors would improve the economic integration in the EU, without significant interference in the fiscal sovereignty of the Member States.
The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part I
Authors: Popovic Dejan , Kostic Svetislav V. 
Published: February 2022

By virtue of the stabilization and association process, aspiring Southeast European nations will begin the alignment of their legislation to EU standards much before they are granted the status of an official candidate and commence accession negotiations. Therefore, in the first part of this article, the authors assess the impact of the Stabilization and Association Agreements (and the Interim Trade Agreements as their prelude) on direct taxation, regardless of accession negotiations, as well as the scope of the changes carried out in direct tax legislation and their potential as the starting points once the accession process commences. In other words, the first part of this article is dedicated to answering the question which parts of the acquis would have to be implemented by a Southeast European nation which is a candidate or a potential candidate for EU membership regardless of the success of the accession process. The conclusion which is drawn is that the pre-accession negotiations phase of the EU integration processes of Southeast European countries has a limited effect on their direct tax legislation, while the vast majority of the acquis will have to be subject to adoption within the accession negotiations phase of EU integration to which the second part of this article is dedicated to.
The Territorial Link as a Condition to Create a Permanent Establishment
Authors: Schaffner Jean 
Published: February 2022

It is generally accepted that a physical permanent establishment is characterized by three components: (i) it has to be permanent (not temporary); (ii) it has to be fixed (geographic or territorial link to the ground); and (iii) it has to be at the disposal of the business undertaking which uses it to carry out its activities. The purpose of this study is to analyse whether these three criteria are equally important for the qualification of a permanent establishment and whether, in the context of economic evolution over the last few years, of case law in the various countries that has analysed double tax treaties and of technological improvements, these criteria, in particular the territorial link, are still appropriate.
US-Based Pushback on BEPS
Authors: Lobo Kenneth , Rinninsland Robert G. 
Published: February 2022

The US's Government's main goal is to prevent other countries from taxing what it views as "its" tax base through Base erosion and profit shifting (BEPS). While the US broadly agrees that the issues addressed by BEPS should be remedied, they disagree that a multilateral framework is the best solution for some of these problems. In this regard, US lawmakers and regulators have publicly expressed doubt about the progress and effectiveness of the BEPS project. Along with the US corporate community, concerns are that: (i) there are areas of international tax law that are the province of the US and should be managed as such without the layering on top of a newly created set of rules and principles, (ii) the basic tenet of transfer pricing, the arms-length standard, should remain a cornerstone of international tax; and, (iii) US international tax reform is urgently needed to either compliment BEPS Action Plans, to protect US economic interests that would be adversely affected by implementation of BEPS or a combination of both.
Fiscally Transparent Entities: Issues When Accessing Indian Tax Treaties
Authors: Achanta Vishal 
Published: February 2022

Fiscally transparent entities face hurdles when trying to access tax treaties, because they may not meet the ‘person’ and ‘resident’ criteria usually contained in Article 1 of a tax treaty. In particular, courts may often consider them as not being ‘liable to tax’ in the residence State. This article aims to present an analysis of how Indian courts have dealt with fiscally transparent entities that claim the benefits of an Indian tax treaty. To this end, the Organization for Economic Co-operation and Development’s (OECD) jurisprudence on fiscally transparent entities as well as case law on the interpretation of the words ‘liable to tax’ has been laid out. With this background, the article examines the few cases in which fiscally transparent entities have claimed treaty benefits. Conclusions are then culled out from these cases, and the article deals with the possible outcome of a situation wherein a partnership – involving partners who are residents of numerous different states – tries to access an Indian tax treaty. The article ends by suggesting that India needs to clarify its position on fiscally transparent entities by attaching Protocols to its network of tax treaties. Fiscally transparent entities are popular across the world because of the tax efficiency they offer. Fiscally transparent entities, such as partnerships or trusts, usually allow income to ‘pass through’ them: there is no taxation at the entity level. However, this ‘fiscally transparent’ attribute throws doubt on whether such entities can claim the protection of a Double Tax Avoidance Agreement (‘DTAA’ or ‘tax treaty’) with India. This is because the (otherwise highly beneficial) absence of taxation at the entity level may be used by Indian tax authorities to contend that a fiscally transparent entity is not a ‘resident’ in its State of incorporation/location, and therefore should not be granted treaty benefits. Indian tax authorities (Revenue) may also contend that such entities do not fall under the definition of ‘person’ in a DTAA.
The EU Anti-Tax Avoidance Directive and the Base Erosion and Profit Shifting (BEPS) Action Plan: Necessity and Adequacy of the Measures at EU level
Authors: Ginevra Guglielmo 
Published: February 2022

The article scrutinizes the recently adopted Directive 2016/1164/EU (also known as the Anti-Tax Avoidance Directive) in the light of BEPS Actions 2, 3 and 4. For this particular purpose, after a brief overview of the general policy objectives of the Directive, the analysis is focused on the measures of the Directive that refers explicitly to the content of these actions, namely the interest limitation rule in Article 4, the Controlled Foreign Company (CFC) rules in Articles 7 and 8 and the anti-hybrid mismatch rule in Article 9. In respect to each of these provisions, the article illustrates to which extent they are consistent with the corresponding provisions in the BEPS Action Plan and whether they comply with the initial objects and scope of the Directive. Finally, it is assessed their compatibility with the EU primary law and the jurisprudence of the European Court of Justice.
Transfer Pricing in Russia and Germany: Similarities and Differences
Authors: Friegel Sebastian , Ivanova Natalia Georgievna , Orlova Anastasia Aleksandrovna , Petuhova Rimma Alekseevna , Meyering Stephan 
Published: February 2022

Transnational related companies are allowed to settle border-crossing internal obligations by use of transfer prices. For related companies, it is assumed that internal business relationships are not determined predominantly by the competing interests normally prevailing between unrelated third parties. Since transfer prices affect the tax burden in individual countries, the problem arises of the appropriateness of transfer prices between cross-border related companies. This study primarily aims to provide an overview of transfer prices in the international context. It focuses in particular on their configuration respectively in Germany and in the Russian Federation. To sum up, it can be stated that the transfer pricing rules in Germany and the Russian Federation are based on the OECD’s recommended transfer pricing rules. However, when it comes to their specific elaboration, both countries partially diverge from them. In both countries, the arm’s length principle is established as the key standard for evaluating the appropriateness of transfer prices both in the international and national context.
Taxation and the European Convention for the Protection of Human Rights: Substantive Issues
Authors: Endresen Clement 
Published: February 2022

When the European Convention on Human Rights (ECHR) was agreed, clearly it did not apply to substantive tax issues. The author aims to show that there is nothing to suggest that the inclusion of the protection of property rights in paragraph 1 of the First Protocol to the Convention represented a change in this respect. In spite of this, there is in the literature considerable enthusiasm for the notion that the Convention is also important as regards this issue. The author examines the jurisprudence of the European Court of Human Rights (ECtHR) in cases which involve substantive tax issues, and argues that the Court, with the help of the concept of an extraordinary margin of appreciation, has indeed shown great reluctance towards getting involved in these issues. This approach is applauded, and it is argued that the old notion that taxation is a fundamental part of national sovereignty, is still valid, and that it justifies the restraint shown by the ECtHR. The question of legal security for taxpayers – to the extent that this principle is also relevant to substantive issues – must be balanced against the principle of effectivity. Thus, the solutions to legal security issues in this sphere of the law may well differ from the solutions to parallel questions in other legal contexts.
Case law note: The CJEU Confirms that Composite Services Cannot be Artificially Split in order to Benefit from a Reduced VAT Rate
Authors: Van der Noot Lionel , Boulangé Thibaut 
Published: February 2022

On 18 January 2018, the Court of Justice of the European Union (hereafter ‘CJEU’) ruled in the Stadion Amsterdam CV case (Stadion Amsterdam CV v. Staatssecretaris van Financiën, Case C-463/16, ECLI:EU:C:2018:22 (18 January 2018)) that a single supply comprised of two distinct elements, one principal, the other ancillary, which, if they were supplied separately, would be subject to different VAT rates, must be taxed solely at the VAT rate applicable to that single supply. The rate must be determined according to the principal element, even if the price of each element forming the full price paid by a consumer can be identified. In previous cases, the CJEU had already provided guidance on the VAT treatment applicable to a single supply comprised of several distinct elements. However, the question referred to the CJEU in the Stadion Amsterdam CV case seems to demonstrate that the concept of composite services and the related VAT treatment(s) remained partially unclear(s). The purpose of this article is to re-examine the main guidelines regarding the concept of composite services as well as the VAT treatment applicable to such supplies in light of the clarification recently provided by the CJEU.
Case law note: Implications of Wayfair
Authors: Mason Ruth 
Published: February 2022

By now everyone knows about the US Supreme Court’s blockbuster decision in South Dakota v. Wayfair (US: Supreme Court 21 June 2018, No. 17-494, Wayfair v. South Dakota), which overruled decades of precedent to declare that the Constitution did not bar a US state from imposing obligations on remote sellers to collect tax on sales they made into the state, even if they had no physical presence there. Wayfair was hailed in US tax-policy circles for laying to rest an erroneous decision that had led to significant competition distortions between online and retain stores. It likewise has been cited as confirmation of the correctness of the OECD’s and EU’s movements to modernize the nexus standard for corporate tax, including by introducing changes to the definition of a permanent establishment (PE) that would make it easier for states to tax companies engaged in digital activities with no physical presence. This article describes Wayfair and provides some cautions about what it means for the US states and the rest of the world, especially Europe.
Challenges of Applying the Comparability Analysis in Curtailing Transfer Pricing: Evaluating the Suitability of Some Alternative Approaches in Africa
Authors: Oguttu Annet Wanyana 
Published: February 2022

This article asserts that transfer pricing is perhaps the greatest profit shifting problem facing the international tax system. Thus, countries have historically been keen on preventing transfer pricing and on finding effective and efficient methods for allocating revenue that are administratively cost effective for both taxpayers and tax administrators. However, the problem as articulated in this article is that the comparability analysis that underpins the application of the arm’s length principle (ALP) which is applied internationally to curb transfer pricing, continues to be a vexing problem for developing countries due to various conceptual, policy, legislative, administrative and capacity challenges in finding comparable data. Acknowledging these problems, various international bodies have recommended alternative approaches that are considered simpler and less administratively burdensome, that developing countries may adopt in certain cases so as not to carry out a fully fledged comparability analysis. This article explains the operation of some of these alternative approaches and it evaluates the advantages and drawbacks of each of them. The article provides examples of some African countries that have adopted the alternative approaches and the positions of others that have not adopted these approaches. Recommendations are then provided as regards the competing policy options that countries have to consider when adopting the alternative approaches. It is hoped that the article will be found useful by African tax administrations and policy makers when they consider whether to adopt the alternative approaches.
Transfer pricing, comparability analysis, advance pricing agreements, safe harbours, arm’s length principle, low value-adding intra-group services, sixth method, multinational companies