bluuebunny/crossref_metadata_2025_split huggingface dataset:
Stanley Surrey, the 1981 US Model, and the Single Tax Principle
Authors: Mazzoni Gianluca , Avi-Yonah Reuven 
Published: February 2022

2021 marks the fortieth anniversary of the 1981 US Model Tax Treaty as well as the fifth anniversary of the 2016 US Model Tax Treaty. The first author has repeatedly argued that the 1981 Model gave life to the single tax principle (‘STP’). The 2016 Model updates effectively implemented the principle that cross-border income should be taxed once – that is not more and but also not less than once. For example, the 2016 Model does not reduce withholding taxes on payments of highly mobile income that are made to related persons that enjoy low or no taxation with respect to that income under a preferential tax regime. The aim of this article is to identify with relative certainty the origins of the STP. The purpose is to give a systematic and historical interpretation of the STP by looking at the context during which it was purportedly founded. This article draws extensively on published and unpublished writings of the main architect of US international tax rules, Stanley Surrey, and is the result of archival research conducted at the Historical &amp; Special Collections of Harvard Law School Library. The aim of this article is to show that the origins of the STP, from the perspective of the United States as a source country, can be traced to the eight-year period from 1961 to 1969 when Surrey, a Harvard law professor (1950-1984) became the first US Assistant Secretary of the Treasury for Tax Policy. As far as tax treaties are concerned, Surrey made two major contributions to applying the STP in practice. First, the tax treaties negotiated by Surrey: (1) the Luxembourg-United States Income and Capital Tax Treaty (1962), (2) the 1963 protocol to the treaty with the Netherlands applicable to the Netherlands Antilles, and (3) the Canada-United States Income Tax Treaty (1966) took pains to enforce source-based taxation in cases where there was no residence-based taxation of passive income. Second, it was during Surrey’s time at the US Treasury Department that the US delegation wrote two notes to the OECD Fiscal Committee recommending the establishment of a new Working Group which would address the problem of Tax Avoidance through the Improper Use or Abuse of Tax Conventions. This article discusses Surrey’s contributions to the practical implementation of the STP.
Tax system, tax reform, Czechoslovakia, Czech Republic, Velvet Revolution, nullum tributum sine lege, income tax, property tax, VAT.
A Plea for a Workforce Presence PE Concept in a Post-Covid Digitalized World
Authors: Kostic Svetislav V. 
Published: February 2022

This paper begins with the recapitulation of the generally accepted view that the key problem with the current permanent establishment (PE) definition in international tax treaty law, particularly regarding the new digital economy, lies in its dependence on the existence of a fixed place of business in the source state. It continues with invoking what seems to have been the goal of the Base Erosion and Profit Shifting (BEPS) initiative, the BEPS promise, to conduct an extensive revision of the foundations of international tax law, among which the PE principle and the corresponding PE definition hold a prominent place, in order to ensure their endurance in the new digital age. An analysis of the Multilateral Instrument (MLI) provisions shows that, post 2017, the PE definition is exactly where it was in the past as the changes introduced by virtue of the MLI addressed long existing questions that arose in the distant analogous past. The author shows that the quest to compensate the market/user jurisdiction, which is driving the postMLI digital economy taxation debate. It is overly focused on one particular issue and overlooks the problem that digital business models are capable of creating their products and services anywhere without having a fixed place of business in the classical sense. Based on this premise, the paper concludes with a plea for the introduction of a new PE form – the work jurisdiction PE or, to be more precise, a workforce presence PE concept. This appeal also serves to bring the current international tax law debate more in accordance with the interests of developing countries.
PE, fixed place of business, digital economy, home office, place of work.
Case Law Note: The Application Of The Eu Charter Of Fundamental Rights To Tax Procedures: Trends In The Case Law Of The Court Of Justice
Authors: Perrou K. 
Published: February 2022

An increasing number of taxpayers rely on the EU Charter of Fundamental rights to challenge various aspects of tax procedures. However, not all cases are included in the scope of application of the Charter; an association with Union law is required. For VAT cases or for complaints relating to the direct application of provisions of EU directives, it is relatively easy to identify such association. This is not always as easy with cases involving direct taxation or those related to the application of purely national legislation that may, however, be a corollary to Union law provisions.
For cases that do not have a connecting element with Union law, protection may be granted under the European Convention on Human Rights (ECHR). Tax procedures, however, are only covered by the ECHR if they relate to a criminal charge, leaving a significant number of normal tax proceedings beyond the scope of fair trial guarantees.
The different scope of application and ambit of protection granted by the two instruments might lead to disparities in taxpayer protection. The entry into force of an advisory opinion mechanism before the European Court of Human Rights, similar to the preliminary reference procedure before the Court of Justice, may enhance taxpayer protection in the EU. The latter option, however, is to be used with caution: although referring a case that involves Union law to the ECHR is not expressly prohibited, it could arguably amount to a violation of Union law.
Tax treaty, nonresident alien, federal tax exemption benefit, case law precedents.
Hybrid Entity Mismatches and the MLI: A Tax Policy Assessment
Authors: Parada Leopoldo 
Published: February 2022

This article argues that despite its apparent success as a political instrument to achieve global coordination, and particularly referred to hybrid entity mismatches, the multilateral instrument (MLI) has failed. Most notably, the MLI has been incapable of keeping cohesion with the main object and purpose of tax treaties, reinforcing also an unequal distribution of taxing powers between residence and source states. In light of the above, this article explores some prospective alternatives that could not only help with restoring cohesion and equality within tax treaties, but also add certainty and simplicity to the interpretation of the MLI and the issues related to hybrid entity mismatches.
Hybrid entity mismatches, hybrid entities, transparent entities, MLI, BEPS, multilateral instruments, coordination of entities, saving clause, beneficial owner, entity classification.
Case Law Note: Recent Trends In The Jurisprudence Of The Cjeu Regarding The Right To Deduct Input Tax
Authors: Franczak Agnieszka 
Published: February 2022

The Court of Justice of the European Union has recently delivered interesting judgements on the right to deduct input tax in relation to taxable persons’ investments. In those judgements, the court raises insightful arguments that may serve as guidance in determining whether a taxable person is entitled to an input VAT deduction in relation to construction work (consisting of an extension of a municipal road which was the condition to allow for mining activities) regarding services from which third parties would also benefit and concerning consultancy services relating to an intended, although unrealized, acquisition of shares.
VAT, deductions, input tax, expenditure, third parties, discontinued investments, case Mitteldeutsche, case Vos Aannemingen, case Sonaecom.
Case Law Note: Protection of Taxpayers’ Personal Data and National Tax Interest: A Misstep by the European Court of Human Rights?
Authors: Purpura Andrea 
Published: February 2022

The relationship between taxpayers’ privacy, tax law, and tax assessments carried out by national financial administrations is extremely debated. It is because, at the base of every possible consideration, there would seem to be essentially one question: What is the limit to the achievement of the national tax interest? It is possible to imagine, in the era of digitization, that the disclosure of taxpayers’ personal data does not represent a limit to the taxation interest of the state both when this has the purpose of prevention of tax evasion or whether it involves the protection of commercial relations between economic operators? These are some of the questions that emerge from reading the Case of L.B. v. Hungary issued by the European Court of Human Rights (ECHR) on 12 January 2021. Here, in fact, the court considered the conduct of the Hungarian tax authorities that has materialized in the publication on its website of the personal data of Hungarian tax evaders compatible with the European Convention on Human Rights, and specifically with Article 8.
VAT, deductions, input tax, expenditure, third parties, discontinued investments, case Mitteldeutsche, case Vos Aannemingen, case Sonaecom.
المدرسة المستنصرية وأساتذتها (إبن الجوزي (ت656هـ))
Authors: كريم زينب كامل 
Published: February 2022

كثيرا ماركز الباحثون على دراسة شخصيات بارزة ، لها أدوار واضحة ، فاهتم المؤرخون بذكرهم ، ومن هنا رأينا ان نركز جهدنا على شخصيات كانت أقل حظا من غيرهم ومن هذه الشخصيات ابن الجوزي أستاذ دار المستنصر الذي قتل صبرا بسيف التتار حين سقطت بغداد
PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE
Authors: Shinta Indira Shinta Dewi 
Published: February 2022

Memperoleh bukti empiris bagaimana pengaruh profitabilitas, leverage, dan pertumbuhan pendapatan terhadap tax avoidance merupakan tujuan dari penelitian ini. Difokuskan di Bursa Efek Indonesia (BEI) antara tahun 2016 sampai 2020 sektor manufaktur. Metode purposive sampling dengan 317 sample. Analisis regresi linier berganda sebagai metode analisis data. Kesimpulan dari pengolahan data, profitabilitas dan leverage tidak mempengaruhi penghindaran pajak. Pertumbuhan pendapatan berdampak negatif pada tax avoidance.
Kata kunci : leverage; pertumbuhan penjualan; profitabilitas; tax avoidance
ANALISIS LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, NET INTEREST MARGIN TERHADAP PROFITABILITAS BANK
Authors: Nia Tresnawaty  
Published: February 2022

Penelitian dilakukan guna menguji bagaimana pengaruh variable Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) dan Net Interest Margin (NIM) terhadap Profitabilitas pada Bank Konvensional dengan populasi perusahaan sektor perbankan umum yang tercatat di Bursa Efek Indonesia kurun waktu 2015-2019. Metode yang digunakan dalam Penelitian dengan menggunakan analisis regresi linear berganda, design penelitian menggunakan kausal dan jenis data yang digunakan adalah data sekunder. Dari pengolahan data disimpulkan bahwa Non Performing Loan (NPL) dan Net Interest Margin (NIM) berpengaruh terhadap Profitabilitas Bank, sementara Loan to Deposit Ratio (LDR) tidak berpengaruh terhadap Profitabilitas Bank.
Kata Kunci : LDR; NPL; NIM; PROFITABILITAS BANK
Hubungan Tingkat Pengetahuan Tentang Penyakit Demam Berdarah dengan Perilaku Pemberantasan Jentik Nyamuk di Desa Kionten Kecamatan Kasreman
Authors: Hidayah Nurul 
Published: February 2022

Latar Belakang: Demam Berdarah Dengue (DBD) adalah penyakit infeksi yang ditimbulkan oleh 1 dari 4 virus Dengue tidak selaras serta ditularkan melalui nyamuk, terutama Aedes aegypti serta Aedes albopictus yg ditemukan pada daerah tropis dan subtropis antara lain kepulauan di Indonesia sampai bagian utara Australia Tujuan penelitian ini adalah hubungan antara pengetahuan tentang penyakit demam berdarah dengan perilaku pemberantasan jentik nyamuk di Desa Kionten Kecamatan Kasreman. Metode: Penelitian kuantitatif dengan jumlah sampel 81 responden yang diambil secara Purposive Sampling. Hasil: didapatkan hasil paling banyak responden berpengetahuan kurang perilaku pemberantasan kurang sejumlah 22 (27,16%) Kesimpulan: Sebagian besar responden mempunyai pengetahuan dengan kategori kurang tentang DBD. Hal ini sesuai dengan tingkat pendidikan yang ditempuh oleh responden yang menyatakan sebagian besar responden berlatar belakang pendidikan SMP.
Hubungan Tingkat Spiritual dengan Kejadian Depresi pada Lansia di Dusun Tambakromo V Desa Tambakromo Kecamatan Geneng Kabupaten Ngawi
Authors: Ramadhani Niar Eka , Komalawati Rini , Sa'adah Hamidatus Daris 
Published: February 2022

Lanjut usia (Lansia) ialah masa paling akhir dalam kehidupan manusia, seseorang dikatakan lansia apabila berusia >60 tahun. Lansia akan mengalami menurunnya aktivitas fisik maupun psikologi. Perasaan kesepian ditinggal oleh anak dan saudaranya pergi meninggalkannya hidup sendiri dan kesadaran akan hari akhir akan meningkatkan spiritual lansia. Namun ada juga lansia yang merasa sedih, tertekan hingga tidak ingin berinteraksi/ bersosialisasi dengan orang lain yang mengakibatkan lansia mengalami depresi. Depresi merupakan gangguan kesehatan mental yang ditandai dari suasana hati yang terus menerus merasa sedih dan tertekan.Tujuan penelitian menganalisis hubungan tingkat spiritual dengan kejadian depresi pada lansia di Dusun Tambakromo V Desa Tambakromo Kecamatan Geneng Kabupaten Ngawi. Desain yang digunakan adalah korelasi dengan pendekatan cross sectional. Teknik pengambilan sampel dilakukan dengan simple Random Sampling denga jumlah sampling 77 lansia. Pengukuran dengan menggunakan instrumen Daily Spiritual Experience Scale (DSES) dan Geriatric Depression Scale (GDS). Analisa data menggunakan Spearman Rank dengan alat ukur yang digunakan adalah skala ordinal, dengan taraf signifikan ρ 0,05. Hasil analisis Hubungan Tingkat Spiritual dengan kejadian depresi pada lansia didapatkan nilai ρ 0,000< 0,05 yang artinya terdapat hubungan antara spiritual dengan kejadian depresi pada lansia dengan hasil r yaitu -547 artinya nilai negatif kuat pada tingkat spiritual dan kejadian depresi pada lansia di Dusun Tambakromo V Desa Tambakromo Kecamatan Geneng Kabupaten Ngawi.
Liver Histology in Septic Patients: Is It All About Ductular Cholestasis?
Authors: Bsirini Caroline , Katerji Roula , Lee Edwin J. , Gonzalez Raul S. 
Published: February 2022

Context.—
Cholestasis within bile ductules is touted as a key histologic finding in septic patients but is not entirely sensitive or specific. The spectrum of other histopathologic findings in septic patients has not been thoroughly studied.

Objective.—
To evaluate histologic features in liver biopsies from septic patients, as well as mimics.

Design.—
For 121 liver samples where sepsis was mentioned in provided clinical information or in the pathologic differential diagnosis, we compiled patient outcome, clinical impression (sepsis or not), and blood culture results. We evaluated each case for inflammatory and cholestatic histologic findings, comparing them between patients with and without clinical sepsis, and between patients with gram-positive versus gram-negative results on blood culture.

Results.—
Cases from clinically septic patients (n = 77) showed portal mononuclear inflammation (52 cases, 68%), lobular neutrophilic inflammation (45, 58%), ductular reaction (58, 75%), lobular cholestasis (68, 88%), ductular cholestasis (52, 68%), and acidophil bodies (36, 47%). Findings between clinically septic and nonseptic patients were similar, though the latter more often had lobular mononuclear inflammation (19% versus 45%, P = .004). Ductular cholestasis rates were similar in both groups (68% versus 55%, P = .17). Ductular cholestasis had a sensitivity of 68%, a specificity of 45%, a positive predictive value of 68%, and an accuracy of 60% for the diagnosis of sepsis. Gram-positive and gram-negative sepsis caused comparable findings.

Conclusions.—
Ductular cholestasis can be present in septic and nonseptic liver samples, though its presence does suggest the possibility of sepsis. Other common findings in sepsis include lobular cholestasis, ductular reaction, portal mononuclear inflammation, and lobular neutrophilic inflammation.
Holothuriophilus trapeziformisNauck, 1880 (Decapoda: Pinnotheridae) from the Pacific coast of Mexico: taxonomic revision based on integrative taxonomy
Authors: Cortés-Carrasco Fernando , Elías-Gutiérrez Manuel , García-Madrigal María del Socorro 
Published: February 2022

BackgroundHolothuriophilus trapeziformisNauck, 1880 is a holothurian-dweller pinnotherid crab representing one of the two species of the genus distributed along the Pacific coast of Mexico and Chile, respectively. While the parasitic ecological interaction with its host is well established, the morphology of the male remains unknown, and DNA information for the species is not available. Furthermore, the only morphological trait separating both species of the genus is subjective and corresponds to the presence or absence of a gap between the fingers of the chelae. Our goal is to complete and clarify the taxonomic status ofH. trapeziformisand describe the male morphology with the use of the integrative taxonomy, providing additional characters to differentiate this species.MethodsWe collected new biological material in the Pacific coast of Mexico including the topotypes. We also reviewed material from national collections to integrate morphology (based on a complete and detailed description and illustration of the species using light microscopy), ecological data (based on the identification of the host and the place where it was located within the host), and the mtCOI gene information (commonly known as DNA barcode) to differentiateHolothuriophilus trapeziformisfrom other related crabs.ResultsThis species presents marked sexual dimorphism only in the primary sexual characters. For the first time we describe morphological variability of traditionally stable characters. In addition to the gap between the fingers of the chelae,Holothuriophilus trapeziformisdiffers fromH. pacificus(Poeppig, 1836) by their ornamentation, the shape of the male abdomen, and the gonopod. Cytocrome Oxidase 1 gene (COI) distance divergence was >3% between bothHolothuriophilusspecies forming a clear clade. DNA barcoding indicates only one taxon, with a maximum divergence of 2.2%. All the specimens have the same Barcode Index Number (BIN; BOLD: ADE9974). All the hosts forH. trapeziformiswere identified asHolothuria(Halodeima)inornataSemper, 1868; the presence of the crab in the host’s coelomic cavity was confirmed, and for the first time we found it within the intestine. The geographical distribution is the Pacific coast of Mexico. Based on the data presented here, the taxonomic status ofHolothuriophilus trapeziformisis now complete.
Synovial fluid proteome profile of surgical versus chemical induced osteoarthritis in rabbits
Authors: Syed Sulaiman Sharifah Zakiah , Tan Wei Miao , Radzi Rozanaliza , Shafie Intan Nur Fatiha , Ajat Mokrish , Mansor Rozaihan , Mohamed Suhaila , Rahmad Norasfaliza , Ng Angela Min Hwei , Lau Seng Fong 
Published: February 2022

Background
Animal models are significant for understanding human osteoarthritis (OA). This study compared the synovial fluid proteomics changes in surgical and chemical induced OA models.

Methods
Thirty rabbits either had anterior cruciate ligament transection (ACLT) procedure or injected intra-articularly with monosodium iodoacetate (MIA, 8 mg) into the right knee. The joints were anatomically assessed, and the synovial fluid proteins analyzed using two-dimensional polyacrylamide gel electrophoresis (2DGE) and MALDI TOF/TOF mass spectrometry analysis at 4, 8 and 12 weeks. The proteins’ upregulation and downregulation were compared with control healthy knees.

Results
Seven proteins (histidine-rich glycoprotein, beta-actin-like protein 2 isoform X1, retinol-binding protein-4, alpha-1-antiproteinase, gelsolin isoform, serotransferrin, immunoglobulin kappa-b4 chain-C-region) were significantly expressed by the surgical induction. They characterized cellular process (27%), organization of cellular components or biogenesis (27%), localization (27%) and biological regulation (18%), which related to synovitis, increased cellularity, and subsequently cartilage damage. Three proteins (apolipoprotein I-IV precursor, serpin peptidase inhibitor and haptoglobin precursor) were significantly modified by the chemical induction. They characterized stimulus responses (23%), immune responses (15%), biological regulations (15%), metabolism (15%), organization of cellular components or biogenesis (8%), cellular process (8%), biological adhesions (8%) and localization (8%), which related to chondrocytes glycolysis/death, neovascularization, subchondral bone necrosis/collapse and inflammation.

Conclusions
The surgical induced OA model showed a wider range of protein changes, which were most upregulated at week 12. The biological process proteins expressions showed the chemical induced joints had slower OA progression compared to surgical induced joints. The chemical induced OA joints showed early inflammatory changes, which later decreased.
Association of Chiropractic Colleges Research Agenda Conference 2022: Wellness and Health Promotion: Impact on Chiropractic Education, Clinical Practice and Research
Authors:   Association of Chiropractic Colleges
Published: February 2022

ABSTRACT
This conference was convened by the Association of Chiropractic Colleges. This year the association celebrated its 28th meeting. The theme for this year's program was Wellness and Health Promotion: Impact on Chiropractic Education, Clinical Practice and Research. The 2022 program demonstrated the commitment of the conference organizers to provide the attendees with the best possible information from recognized experts in a variety of presentation formats.
The Concept of Forest Management Based on Customary Forest Law in North Aceh Regency
Authors: Yulia Yulia 
Published: February 2022

Aims: This study aims to analyze and assess the concept of forest management based on local wisdom and the implementation of the concept of forest management by Forest Commander based on local wisdom in North Aceh District. This activity is carried out by the Forest Institution's Customary Institution which has been confirmed in Aceh Regulation No.10 of 2008 concerning Customary Institutions.
Study design: This research is an empirical legal research with a qualitative approach that uses primary data and secondary data. In obtaining primary data, respondents and informants were determined.
Place and Duration of Study: North Aceh, between June 2020 until May 2021
Methodology: This study uses empirical legal research with a qualitative approach using primary data and secondary data. In obtaining primary data, respondents and informants were determined.
Results: Forest management is carried out based on customary law as local wisdom in North Aceh. management is carried out by the Forest Commander as the head of the customary institution. However, the existence of the Forest Commander has not been maximized in implementing customary law. Ironically, this sub-district has a large area of ​​forest, and various regulations in the Aceh Government Law and Aceh Regulation have confirmed the existence of the Forest Commander.
Conclusion: The concept of forest management based on local wisdom existed in the people of North Aceh Regency in ancient times. Because, in customary forest law contains warnings such as which trees can be cut or not so that it does not cause disaster for the village.