International Taxation

The paper summarizes the arguments in favor of a shift from comprehensive to dual income taxation and complements the discussion by an overview on tax reforms which reveal the characteristic features of a dual income tax system. The scope of our analysis is not restricted to the Nordic countries, we also include other European countries, whose tax reform steps can be regarded as a move toward a dual income tax. We focus on problems of running a final withholding income tax regime under individual and household taxation including the most recent dual income tax reforms in the Nordic countries, but nevertheless argue that it may be worthwhile for the Commission to consider dual income taxation as a blueprint for income tax coordination in the EU.

In 2020-2022, all countries in the world, including Indonesia, were affected by the COVID-19 pandemic. Economic activity was slowdown because employee/labor were unable to work, and the industries almost stopped doing production / operational activities. During the Pandemic, the Government issued several fiscal policies such as reducing the Corporate Income Tax rate, and others. On the other hand, company management must also think about the business strategy which will make them survives until the COVID-19 pandemic is over. The main problem will be interested to research is whether the company will continue to strive to carry out business strategies that have an impact on increasing tax avoidance activities during the COVID-19 Pandemic. This research objects are manufacturing companies listed on the IDX in 2020-2022. Refer to our empirical research, we found that Defender performs higher tax avoidance activities than Prospector and Analyzer while COVID-19 Pandemic.

El pasado 11 de marzo de 2026 tuvo lugar en la sede de la Real Academia de Jurisprudencia y Legislación de España la Sesión pública organizada por la Sección de Derecho Financiero y Tributario, presidida por Doña Marta Villar Ezcurra, Catedrática de Derecho Financiero y Tributario de la Universidad CEU San Pablo.

Bajo el título “Cuestiones actuales de fiscalidad medioambiental internacional. El mecanismo de ajuste en frontera al carbono (CBAM)”, la jornada ofreció un análisis de este controvertido instrumento desde una triple perspectiva jurídica, económica e industrial, tanto en el ámbito europeo como internacional.

La primera mesa redonda de la Jornada “El CBAM como nuevo instrumento económico de las políticas europeas climáticas, energéticas y fiscales”, moderada por D. José Andrés Rozas Valdés, Catedrático de Derecho Financiero y Tributario de la Universidad de Barcelona y vocal de la Sección, contó con la participación de Dña. Cristina García-Herrera Blanco, Directora de Estudios del Instituto de Estudios Fiscales, Dña. Carmen Cámara Barroso y D. Miguel de Haro Izquierdo, ambos profesores titulares de Derecho Financiero y Tributario de la Universidad a Distancia de Madrid (UDIMA) y vocales de la Sección.

Dña. Cristina García-Herrera expuso las principales características de este mecanismo, concebido, principalmente, para evitar la fuga de carbono de la industria europea. Analizó su configuración desde la entrada en vigor del Reglamento (UE) 2023/956 del Parlamento Europeo y del Consejo, de 10 de mayo de 2023, recientemente modificado por el Reglamento (UE) 2025/2083 del Parlamento Europeo y del Consejo, de 8 de octubre de 2025, cuyo objetivo es simplificar su funcionamiento (a través, por ejemplo, del establecimiento de un umbral de minimis). Asimismo, se destacaron los desafíos técnicos, administrativos, económicos e internacionales que presenta la aplicación práctica de esta medida.

Dña. Carmen Cámara, por su parte, analizó la naturaleza jurídica y base legal de esta herramienta de política climática, caracterizada como una medida regulatoria adoptada mediante el procedimiento legislativo ordinario de codecisión. En esta línea, se destacó la existencia de la cuestión prejudicial planteada en el Asunto C‑512/23 ante el Tribunal de Justicia de la Unión Europea, cuyo pronunciamiento resultará determinante para precisar su correcta calificación jurídica. Asimismo, se mencionó como argumento adicional a favor de su posible naturaleza fiscal la reciente Propuesta de Decisión por la que se modifica el sistema de recursos propios de la Unión (COM(2025) 574 final), que contempla la creación de un nuevo recurso basado en la asignación del 75 por ciento de los ingresos obtenidos por la venta de certificados del MAFC.

Por último, D. Miguel de Haro examinó la relación entre el CBAM y el Régimen europeo de comercio de derechos de emisión (EU ETS), destacando que la introducción progresiva del mecanismo está diseñada para avanzar en paralelo con la eliminación gradual de la asignación gratuita de derechos de emisión. Entre las diferencias más relevantes subrayó que el CBAM no establece un límite global de emisiones ni permite la libre comercialización de certificados, lo que lo distingue claramente del funcionamiento propio de un sistema de comercio de emisiones.

A continuación, tuvo lugar la presentación del libro “Aspectos jurídicos de la tarificación del carbono en sectores estratégicos”, publicado por la Editorial Aranzadi. La obra, compuesta por 22 capítulos, constituye el resultado de la investigación desarrollada en el marco del Proyecto de I+D “La determinación de precios del carbono en sectores estratégicos de la UE: utilización conjunta de instrumentos regulatorios, fiscales y de mercado en la lucha contra el cambio climático”, radicado en la Universidad CEU San Pablo y financiado por el Ministerio de Ciencia, Innovación y Universidades.

En el acto intervino, junto con los codirectores de la publicación e investigadores principales del mencionado proyecto, Dña. Marta Villar Ezcurra y D. Álvaro Antón Antón, Vicerrector del Centro de Elche de la Universidad CEU Cardenal Herrera, D. Manuel Pizarro Moreno, Presidente de Honor de la Real Academia de Jurisprudencia y Legislación de España, quien destacó el carácter “de 360 grados” de la obra y su aportación al estudio integral de la tarificación del carbono.

La segunda mesa redonda, titulada “Impacto del CBAM en la industria y en el contexto internacional”, contó con las intervenciones de D. Pedro Linares Llamas, Profesor de Comillas-ICAI, D. Gonzalo Escribano Francés, Investigador del Real Instituto el Cano, y Dña. Amparo Grau Ruiz, Catedrática de Derecho Financiero y Tributario de la Universidad Complutense de Madrid y vocal de la Sección. La sesión fue moderada por D. Juan Ignacio Gorospe Oviedo, Catedrático de Catedrática de Derecho Financiero y Tributario de la Universidad CEU San Pablo y también vocal de la Sección.

D. Pedro Linares subrayó varios de los elementos que incrementan la complejidad de esta medida, cuyo diseño no puede considerarse óptimo, debido en parte a la especial rigidez incorporada para garantizar su compatibilidad con las normas de la Organización Mundial del Comercio. Entre estos elementos destacó, por ejemplo, que el mecanismo no incluya a todos los sectores y que no prevea ningún régimen de exención para los exportadores. Asimismo, señaló que la acogida de la medida por parte de la industria ha sido heterogénea.

D. Gonzalo Escribano centró su intervención en tres aspectos estratégicos del mecanismo: su diseño, sus implicaciones geopolíticas y su impacto sobre las importaciones de electricidad. Analizó, en particular, las consecuencias que estas medidas pueden generar en determinados sectores -como el de los fertilizantes- y en diversos países y regiones, entre ellos Ucrania, Rusia, Turquía o los Estados del Mercosur.

Por último, Dña. Amparo Grau examinó la posición de Naciones Unidas respecto de esta medida, así como la existencia de experiencias comparables en otros ordenamientos (como, por ejemplo, Reino Unido, Brasil o India). Asimismo, puso de relieve diversos problemas asociados a su aplicación, entre ellos el elevado coste administrativo que genera, las cuestiones que suscita en relación con el federalismo fiscal y las dificultades específicas que plantea para las pequeñas y medianas empresas.

Countries often treat national income as freely disposable, an assumption that the authors label the "Independence Fallacy." In an interconnected economy, income depends on cross-border recognition of property systems, which generates obligations of global distributive justice. These obligations constrain fiscal sovereignty and support international tax coordination.

This research paper examines the impact of taxpayer knowledge and awareness on tax compliance within the framework of Nepal's changing taxation system. A total of 384 taxpayers registered in Kathmandu Valley were selected for the study, which utilized a descriptive and explanatory methodology. The researcher gathered data using a structured questionnaire and analyzed it using linear regression. The results show that an individual's tax knowledge (r=0.482, p<0.001) and taxpayer awareness (r=0.618, p<0.001) significantly influence tax compliance. The interaction of these two variables on tax compliance behaviour accounts for 42.4% (R² = 0.424, F (2, 381)= 140.10, p<0.001), with tax awareness being the more significant factor. The results underscore the significance of education and transparency in fostering voluntary compliance. Nepal's government must enhance its taxpayer education initiatives and digital services to increase legal compliance among citizens.

Co-Authors: Reuven Avi-Yonah, David G. Chamberlain, Stephen L. Curtis

This paper provides background on the January 2025 IRS Chief Counsel Generic Legal Advice Memorandum 2025-001, which provides guidance for the application of the Commensurate with Income approach in the second sentence of section 482 to controlled transfers of intangibles. The paper also strongly refutes assertions made by Elizabeth Stevens and Clark Armitage who strongly criticized this January 2025 GLAM maintaining that its content was inconsistent with a proper understanding of the CWI standard.

The paper demonstrates that the 2025 GLAM and regulations are fully consistent with the terms and purposes of the CWI provision, relevant legislative history, and applicable case law. Further, it demonstrates that the 2025 GLAM represents a valid application of discretion delegated by Congress to the Treasury under Loper Bright standards.

This paper concludes with a strong suggestion that multinational managements and directors should take a hard look at their taxation behavior given the potentially catastrophic effect that an application of periodic adjustments can have. The paper footnotes a series of article that hypothetically apply such periodic adjustments to a number of specific multinationals using publicly available information. The December 2025 issuance by the IRS of a Notice of Deficiency to Meta Platforms, Inc. for approximately $16 billion, the bulk of which arises from the application of periodic adjustments, only makes this suggestion that much more compelling.

Co-Authors: Philip Laroma Jezzi, Brian J. Visalli, David G. Chamberlain, Stephen L. Curtis, and Reuven Avi-Yonah

The 2024 decision of the Court of Justice of the European Union finally closed out the dispute between Ireland and Apple on the one hand and the European Commission on the other that had been on-going since the EC’s 2016 decision finding that Ireland had granted illegal “state aid” to Apple’s foreign group members, ASI and AOE. After that 2016 decision, Apple put roughly $14 billion into an escrow account held for the benefit of Ireland to secure the payment of this tax that would reverse the state aid illegally granted. With this CJEU decision, the money was released to Ireland.

Since the 2024 Ireland-Apple CJEU decision, there has been a virtual flood of negative commentary against this CJEU decision. Against this background, a December 2025 paper by Philip Laroma Jezzi, “Not So Rotten After All: Reassessing Apple”, was a breath of fresh air in its well-reasoned support of the CJEU’s decision.

Following that decision, Kimberly Blanchard, a respected attorney who retired from Weil, Gotshal & Manges LLP in 2022 and now has her own firm, commented in a letter to the editor with relative derision about Laroma Jezzi’s paper. As Ms. Blanchard’s comments brought to mind a well-known Upton Sinclair’s quotation (“It is difficult to get a man to understand something, when his salary depends upon his not understanding it.”), four of us as co-authors felt it important to explain why Ms. Blanchard’s statements were incorrect distortions.

In late January 2026, Ms. Blanchard responded with “A Second Bite at the Apple”, in which she doubled-down on her previously incorrect statements. That of course led to a final item in this brief saga when six of us as co-authors went into detail to explain where Ms. Blanchard went wrong and to explain why the CJEU’s Ireland-Apple decision was correct in its result.
With this background in mind, two SSRN items are herewith being posted. This posting is “Support for the Apple Decision: A Response to Blanchard”, which was published in Tax Notes International in January 2026. The second separate SSRN posting, which was published in Tax Notes International in March 2026, is “Three Bites of the Apple”.

Subjects included in one or both of these two papers are:

• Background to Ireland’s active fighting against receiving the $14 billion

• Future taxation of a different taxpayer (i.e., a company’s shareholder) is irrelevant to taxation of a company by the country in which it is incorporated or tax resident or other countries in which it is earning income or from which it is receiving income

• Basis for Irish taxation

• How and why the IRS could have directly taxed some significant portion of ASI and AOE’s profits (as effectively connected income)

• How the IRS could have applied the “commensurate with income” section 482 mandate to Apple

• How less than half of the additional $14 billion of taxes paid to Ireland would be credible against U.S. taxes paid, in contrast to Ms. Blanchard’s claim that all would be credible

• How indefinite deferral under pre-TCJA law was de facto exemption

• Apple’s inconsistent positions to different countries (Ireland and the United States) and how both countries chose to take no corrective action

• Discussion of residence vs source

• The U.S. concept of jurisdiction

• Available tools of IRS to attack profit shifting

• As Apple is not unique in the sense of multinationals pushing the envelope on profit-shifting structures, some wider discussion of certain issues

This lengthy PGP submission to Treasury and the IRS includes recommendations in a number of international tax areas for regulation changes, improvements, and modernization. It includes for a number of areas suggested regulatory language that could be considered.

Much of the submission concerns sourcing and effectively connected income rules. It also covers the existence of unanticipated partnerships among an MNC's group members that conduct joint business activities. Regarding subpart F, it makes suggestions concerning the manufacturing branch rule. Finally, it includes suggestions regarding the manner in which tax treaties should or should not apply to certain hybrid entities and how cost sharing agreements should be administered under Rev Proc 2015-41. It also encourages the application by the IRS of section 482 "commensurate with income" periodic adjustments to appropriate taxpayer profit-shifting structures.

This exploratory working paper examines the expansion of extraterritorial financial compliance regimes affecting United States citizens abroad. Drawing on recent cryptocurrency enforcement actions, statutory reporting frameworks including FBAR and FATCA, and proposed biometric banking identification measures, the paper introduces the concept of the “digital perimeter” — a geographically portable compliance border enforced through financial intermediaries. The analysis explores how overlapping anti-money laundering, tax enforcement, sanctions compliance, and identity verification systems may constrain financial mobility, increase compliance burdens, and elevate legal risk for internationally mobile individuals. Through comparative analysis with OECD and European regulatory frameworks, the paper evaluates the cumulative effects of exchange exclusions, foreign account reporting requirements, judicial expansions of “willful blindness,” and biometric identification proposals. Positioned as exploratory and hypothesis-generating, the framework examines how emergent regulatory architectures may reshape sovereignty, financial autonomy, and access to global financial systems in the post-crypto era.

Income taxation handled by AI and carried out in real time (ARTT) is promising in many ways. It could, for example, save a lot of time and money for both companies and tax administrations, be based on facts rather than estimates and probably also help prevent economic crime. But what are the obstacles and how would taxes and taxation actually work in such a context? This chapter includes a discussion on whether current substantial corporate income tax rules are compatible with ARTT or if their design will have to be changed to make it possible to apply them based on automatically generated data. It is argued that many of today’s tax rules are not suitable for an ARTT context and that significant changes in current income tax principles are probably required for ARTT to work.

Kami mengucapkan Segala terima kasih kepada Bapak. Hendra Candra, S.E.,M.SI. selaku dosen pengampu mata kuliah Pengantar Perpajakan yang telah memberi kesempatan pada kami untuk menyelesaikan makalah ini. Kami juga mengucapkan terima kasih kepada semua pihak yang turut berkontribusi dalam pembuatan makalah ini. Kami menyadari bahwa makalah yang kami tulis masih terdapat banyak kekurangan, oleh karena itu kami menerima segala kritik dan saran yang membangun agar dapat kami jadi pembelajaran untuk kedepannya.

Cette contribution porte sur l’universalisation en matière fiscale et sur la manière dont les travaux de l’OCDE et le projet BEPS transforment progressivement les équilibres du droit fiscal international. Le cadre inclusif et les standards minimums permettent l’émergence d’une forme d’universalisation du droit fiscal international, qui (ré)interroge l’existence d’une coutume fiscale internationale.

This contribution focuses on the universalization of international taxation and on how the OECD’s work and the BEPS project are progressively reshaping the foundations of international tax law. The Inclusive Framework and minimum standards contribute to the emergence of a form of universalization of international tax law, which (re)examines the existence of customary international tax law.

Entrepreneurship, which is the art of managing humans and materials, has grown in proportion in Nigeria with the development of new business techniques. Since there is hardly any aspect of human life that is not subject to control by law, it requires the law to achieve its objectives. This paper appraises Nigeria's legal issues in entrepreneurship by focusing on pertinent areas such as business structure, taxation, business registration, fundraising, contracts, employment, intellectual or intangible property, insurance and antitrust. It exposes the issues of law that arise in entrepreneurship and shows how to effectively navigate them by adopting legal approach. As such, the 21st-century Nigerian lawyers can no longer wear the toga of conservatism but must employ relevant legal tools to make meaningful impacts in business. They must possess a working knowledge of several areas of the law, develop innovative techniques that operate across national borders and possess adequate entrepreneurial skills to cope with the complex and sophisticated demands of the business class to remain relevant.

As scrutiny from both regulators and civil society intensifies, absolute adherence to compliance is emerging as a fundamental strategic necessity. Yet organisations can no longer depend solely on well-drafted policies, standardised procedures, and punitive sanctions. This article instead foregrounds the human aspect of compliance, investigating the interdependent effects of structured training, normative ethical guidance, and prevailing organisational culture on the durability of compliant conduct. Accordingly, an explanatory mixed-methods research design was adopted, triangulating responses from 287 personnel obtained through an industry-diverse quantitative survey with semi-structured interviews of 15 leaders drawn from compliance and human-resources functions. Results confirm that instructional programmes raise awareness, yet behavioural change remains fragile without sustained ethical modelling from top management and pre-existing normative frameworks. Regression analyses demonstrate that ethical climate functions as a mediator within the training-compliance behaviour nexus, whereas qualitative data illustrate that cultural texture ultimately shapes instructional efficacy. Collectively, the evidence decisively counters rule-centric conceptions, reinforcing that enduring compliance is contingent upon the motivational and normative capacities of the workforce. Consequently, the article advances a human-centred construct that amalgamates pedagogical interventions, normative ethical cultivation, and cultural integration within structured governance models. Practitioners are therefore advised to harmonise instructional curricula according to espoused cultural values and visible ethical guidance, whereas theoretical contribution resides in enhanced comprehension of the co-evolution of internal and externally-directed compliance forces.

Three years have passed since we placed the first Namibia Law Journal in your hands -and that is a great accomplishment! It is slowly but certainly growing from a predominant academic journal to an instrument serving the broader legal fraternity in Namibia. The contributors to this edition reflect not only a healthy cross-section of the legal fraternity in Windhoek, but also feature a special guest writer, Loammi Wolf, who is a South African researcher and academic author living in Germany. Felicity !Owoses-/Goagoses, a legal drafter, looks at a specific issue in interpretation: reading down words in a statute. Alet Greeff, a young legal practitioner in Namibia and a graduate of the North-West University in South Africa, gives us some insight into the enforceability of pursuable environmental rights in Namibia. Florian Beukes, who obtained the highest mark for his LLB (Honours) Dissertation at the University of Namibia (UNAM) in 2011, reveals the standard set by these final-year students. His article is a revised draft of his dissertation on the Pension Fund Act and freedom of testation.

This study examines the interaction between the Mutual Agreement Procedure (MAP) and domestic litigation in international tax disputes concerning the characterization of software license payments as royalties, with a case study focusing on Oracle Corporation Australia Pty Ltd v Commissioner of Taxation. The key question is whether the Australian federal court ruling provides a basis for harmonizing national legal obligations with international commitments to avoid double taxation. The method employed is a normative juridical approach, involving a systematic analysis of the Australia-Ireland double tax avoidance treaty, the Multilateral Instrument, the Australian Tax Act, as well as the OECD Model Tax Convention commentary and the Action 14 report. The study's results show that courts interpret the distribution rights and licenses of software as copyright use, categorizing the payment as royalties subject to tax withholding. However, domestic provisions requiring appeals within strict time limits triggered the suspension of the MAP, reflecting the tension between international mechanisms and national procedures. The discussion highlighted that banning simultaneous processes reduces the effectiveness of MAPs and potentially hampers the goals of international agreements. The study's conclusions underscore the need for procedural harmonization through the flexibility of appeal deadlines and coordination between international and domestic mechanisms, as well as the development of global guidelines that are adaptable to digital transactions, to increase legal certainty and reduce the risk of double taxation.

Las recientes reformas fiscales dentro de México han acarreado cuestionamientos sobre los criterios que puede adoptar la autoridad, especialmente, sobre aquellas que suponen sanciones o determinaciones de créditos en favor del fisco.
Si bien es cierto que las estrategias fiscales han sido una herramienta que puede llegar a rayar en lo abusivo, también es cierto que si no se cuenta con un marco jurídico adecuado para su estudio la autoridad puede tomar una postura autoritaria sobre lo que se presupone como abuso.
Con un enorme orgullo comparto mi tesis de licenciatura donde realicé un estudio al respecto.

"PPT AKUNTANSI PERPAJAKAN KONSEP DAN PENCATATAN AKUNTANSI PAJAK DARI PENDAPATAN, PENHASILAN DAN PENJUALAN"
Dosen Pengampu: Dr. Wirmie Eka Putra, S.E . ,M.Si
                                  Lutfi, S.E., M.Sc.
                                  Heriyani, S.E., M.Ak.
Nama : Audita Hernandes H.
Nim    : C0D024037
Prodi  : Perpajakan (F)
Fakultas : Ekonomi dan Bisnis
Universitas Jambi

"MAKALAH AKUNTANSI PERPAJAKAN KONSEP DAN PENCATATAN AKUNTANSI PAJAK DARI PENDAPATAN, PENHASILAN DAN PENJUALAN"
Dosen Pengampu: Dr. Wirmie Eka Putra, S.E . ,M.Si
                                  Lutfi, S.E., M.Sc.
                                  Heriyani, S.E., M.Ak.
Nama : Audita Hernandes H.
Nim    : C0D024037
Prodi  : Perpajakan (F)
Fakultas : Ekonomi dan Bisnis
Universitas Jambi

This paper investigates how the development of a project charter influences the success of software projects. While many studies emphasize methodologies, team dynamics, or technology, the project charter-often created at a project's initiation phase-plays a foundational role in guiding alignment, authority, and expectations. Drawing on document analyses, surveys, and recent literature (including 2024-2025 studies on software management, hybrid project management, and stakeholder engagement), this article identifies best practices, common pitfalls, and evolving trends in charter development. It argues that a wellconstructed and dynamically maintained charter significantly enhances the probability of software project success by fostering clarity, accountability, and early stakeholder engagement.

The study aimed at assessing the role of Electronic Billing Machine (EBM) in enhancing the Value Added Tax (VAT) Compliance in Rwanda, with the case study of Rwanda Revenue Authority-Rubavu Branch. Researchers used a descriptive research design and quantitative method, and questionnaires were used for data collections. The population size was 819 people. The sample size was 89 respondents whereby simple random sampling and purposive sampling techniques were used. To analyze data, researchers used descriptive statistics and were presented using frequency table and percentages. Findings revealed that 89.9% respondents agree that the use of EBM increases VAT revenue; 92.1% reported that it improves voluntary VAT Registration,78.6% reported that it reduces VAT collection costs, 69.7% reported that it reduces VAT evasion; 61.8% reported that it makes tax audit easier; 65.2% reported that it promotes the use of IT in VAT management and 89.9% reported that it improves VAT compliance. 71.9% respondents reported low knowledge of taxpayers in using Electronic Billing Machine; 73.1% reported taxpayer reluctance to use EBM, 65.2% reported network problems; 57.3% reported EBM malfunction and 74.1% reported low culture of asking and giving EBM invoices among consumers and traders. Researchers concluded that EBM influences effective VAT collection as it reduces VAT evasion. The researchers recommended that Rwanda Revenue Authority should encourage the culture of asking and giving electronic invoices from EBM among consumers after the purchase of products or services is made, through Radio, Television and Internet and this may promote effective use of EBM and eradicate VAT evasion.

The study aimed at assessing the role of Electronic Billing Machine (EBM) in enhancing the Value Added Tax (VAT) Compliance in Rwanda, with the case study of Rwanda Revenue Authority-Rubavu Branch. Researchers used a descriptive research design and quantitative method, and questionnaires were used for data collections. The population size was 819 people. The sample size was 89 respondents whereby simple random sampling and purposive sampling techniques were used. To analyze data, researchers used descriptive statistics and were presented using frequency table and percentages. Findings revealed that 89.9% respondents agree that the use of EBM increases VAT revenue; 92.1% reported that it improves voluntary VAT Registration,78.6% reported that it reduces VAT collection costs, 69.7% reported that it reduces VAT evasion; 61.8% reported that it makes tax audit easier; 65.2% reported that it promotes the use of IT in VAT management and 89.9% reported that it improves VAT compliance. 71.9% respondents reported low knowledge of taxpayers in using Electronic Billing Machine; 73.1% reported taxpayer reluctance to use EBM, 65.2% reported network problems; 57.3% reported EBM malfunction and 74.1% reported low culture of asking and giving EBM invoices among consumers and traders. Researchers concluded that EBM influences effective VAT collection as it reduces VAT evasion. The researchers recommended that Rwanda Revenue Authority should encourage the culture of asking and giving electronic invoices from EBM among consumers after the purchase of products or services is made, through Radio, Television and Internet and this may promote effective use of EBM and eradicate VAT evasion.

O objetivo deste artigo é analisar o tratamento tributário aplicável, sob o Acordo de Dupla Tributação vigente entre Brasil e Argentina (CDT), aos pagamentos realizados por entidades residentes no Brasil para serviços de assistência administrativa prestados por entidades relacionadas residentes na Argentina, a fim de determinar a adequação da retenção do imposto de renda na fonte. uma questão que a Administração Tributária brasileira persegue judicialmente com base em conceitos e decisões administrativas internas em conflito com uma interpretação correta da CDT. O objetivo desta análise são aqueles serviços que consistem em provisões de assistência administrativa intragrupal, que, por sua vez, incluem atividades de apoio em áreas como finanças, compras, recursos humanos, desenvolvimento de produtos, marketing, distribuição, administração e vendas. Esses serviços não envolvem a transferência de tecnologia ou conhecimento para as entidades brasileiras receptoras. Os serviços mencionados no parágrafo anterior possuem as seguintes características essenciais: (i) são prestados inteiramente fora do Brasil; (ii) não implicam transferência de tecnologia ou transferência de know-how; (iii) não implicam a transferência do direito de usar intangíveis; e (iv) constituem atividades de apoio dentro do grupo empresarial ao qual pertencem o fornecedor argentino e o beneficiário brasileiro dos serviços.

A widely accepted view in contemporary tax literature is that international taxation is increasingly shifting toward multilateralism. This article argues that the current evolution reflects not the emergence of a truly multilateral system, but a fragmented architecture layered onto an enduring bilateral core. The coexistence of OECD-led initiatives and the UN's push for a more inclusive framework reveals not convergence, but structural tension rooted in sovereignty. Latin America, meanwhile, remains caught between participation and limited influence on the ongoing initiatives.

Klasifikasi pajak atas penghasilan (PPh) di Indonesia dibedakan berdasarkan subjek (orang pribadi/badan) dan objek (sumber penghasilan) menggunakan sistem withholding tax (pemotongan/pemungutan) atau setoran sendiri. Jenis utamanya meliputi PPh Pasal 21 (karyawan/individu), PPh 22 (impor/barang), PPh 23 (jasa/modal), PPh 4(2) Final, dan PPh 26 (luar negeri). KLASIFIKASI PAJAK ATAS PENGHASILAN. Klasifikasi Pajak Penghasilan (PPh) Berdasarkan Jenis: PPh Pasal 21/26 Pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan, dan pembayaran lain terkait pekerjaan atau jasa diterima Wajib Pajak Orang Pribadi dalam negeri (PPh 21) atau luar negeri (PPh 26). PPh Pasal 22 Pajak yang dipungut sehubungan dengan pembayaran atas penyerahan barang, kegiatan impor, atau kegiatan usaha di bidang tertentu. PPh Pasal 23 Pajak yang dipotong atas penghasilan berupa dividen, bunga, royalti, sewa, atau jasa (selain yang dipotong PPh 21) yang diterima Wajib dalam negeri dan Bentuk Usaha Tetap (BUT). PPh Pasal 4 ayat (2) Pajak yang atas penghasilan tertentu seperti bunga deposito, transaksi sewa tanah/bangunan, dan jasa konstruksi. Bersifat final, artinya langsung lunas saat dipotong. PPh Pasal 25 Angsuran PPh yang dibayar sendiri oleh Wajib Pajak setiap bulan. PPh Pasal 29 PPh Kurang Bayar yang tercantum dalam Tahunan, yaitu selisih lebih besar pajak terutang setahun dibandingkan kredit pajak.PPh Pasal 15: Pajak yang berkaitan dengan norma perhitungan khusus untuk golongan wajib pajak tertentu, seperti perusahaan pelayaran atau penerbangan internasional.

O livro examina as tensões entre soberania tributária, comércio internacional e neutralidade fiscal no contexto das relações econômicas globais. A obra analisa os fundamentos da tributação internacional, os mecanismos de controle da dupla tributação e o papel das exonerações fiscais nas relações entre países desenvolvidos e em desenvolvimento, com especial atenção às cláusulas de tax sparing e matching credit dos Tratados para Evitar a Dupla Tributação. A partir de abordagem crítica e rigor dogmático, discute os impactos da governança tributária global sobre a autonomia fiscal dos Estados, propondo reflexão aprofundada sobre os desafios contemporâneos do Direito Tributário Internacional.

Kenya has seen tremendous growth in the use of technology with internet penetration at 89.5% of the population as at December 2019. Intense reliance on technology has been noted hence causing a huge transformation in the business environment. Finance Act 2019 (the "FA 2019") amended the Income Tax Act to provide for taxation of income accruing through the digital market place. Taxation of digital economy has imposed new enforcement challenges to tax policymakers, tax authorities and governments. The challenges are attributed to complex nature of transactions carried out in the digital economy. The study identified several gaps such as difficulty in determining transactional value on income accrued or received in Kenya as harboured by jurisdiction issues in which value creation occurred. The gap will be addressed by review and amendment of Kenya's double tax treaties, KRA and Communication Authority of Kenya to liaise in mapping of IP addresses to help in tracking transactions. Additionally, it is important to frame the DST around various revenue streams. Further, the research proposed raft of changes in the DST Act to minimise the potential for tax evasion and avoidance. Considering the legal perspective, the current Kenyan concept of permanent establishment especially regarding digital tax, does not establish a taxable presence. This is because it is mainly based on an entity as being physically present or having a physical representative in the country. Therefore, it will be necessary to come up with parameters defining what amounts to a digital permanent establishment (PE) or circumstances that will trigger a digital PE in Kenya. Without a nexus, KRA runs the risk of countless disputes.

There is a point at which a pattern becomes too consistent to be called incompetence. A point at which repeated excess, repeated distortion, and repeated disregard for the public good must be called by its proper name. We are well past that point. What we are witnessing is not occasional waste. It is not bureaucratic error. It is not even simple corruption in the narrow sense. It is a systemic condition-one in which vast sums extracted from the public are routinely pissed away on projects, priorities, and power structures that bear little resemblance to the needs of the people who funded them. Call it what you will. I will call it what it is: Taxation, in its current form, functions as legalized extraction-divorced from accountability, insulated from consequence, and increasingly indifferent to the wellbeing of those who pay into it.

This study examined the determinants of tax evasion by Small and Medium Scale Enterprises (SMEs) in Makurdi metropolis, Benue State, Nigeria. The main objective was to investigate how selected factors influence tax evasion among SMEs, while the specific objectives were to assess the effect of age, income level, and educational level of SME owners on tax evasion. The study adopted a survey research design using structured questionnaires administered to SME operators. The population of the study comprised 1,124 registered SMEs in Makurdi metropolis, from which a purposive sample size of 242 SMEs was selected based on relevant criteria. Data collected were analyzed using descriptive statistics and multiple regression analysis. The findings revealed that age has a significant negative effect on tax evasion, indicating that older SME owners are less likely to evade taxes. Income level was found to have a significant positive effect on tax evasion, suggesting that higher-income SMEs have a greater tendency to evade taxes. Educational level showed a significant negative relationship with tax evasion, implying that higher levels of education enhance tax compliance among SME operators. The study concluded that demographic and economic characteristics of SME owners significantly influence tax evasion behavior in Makurdi metropolis. It was recommended that government and tax authorities should intensify taxpayer education, simplify tax procedures, and strengthen monitoring mechanisms, especially for high-income SMEs, to improve tax compliance.

Given the strategic significance of the Middle East and North Africa (MENA) region on a global scale, particularly in relation to Türkiye, this study investigates the determinants of bilateral trade flows between Türkiye and MENA countries through an extended gravity model framework. Employing a panel data methodology, the study utilizes a Fixed Effects model with Clustered Standard Errors, complemented by a Panel-Corrected Standard Errors (PCSE) approach to account for time-invariant variables. The findings reveal that economic size and geographical proximity are primary factors influencing trade integration. Specifically, Türkiye's Gross Domestic Product (GDP) underscores its role as a regional economic hub, while the positive influence of MENA countries' GDP indicates economic complementarity rather than dependency. Additionally, population size demonstrates a strong positive relationship with trade volume, supporting the market size hypothesis. In contrast, exchange rate fluctuations, political stability, and Trade Agreements did not show statistically significant effects, suggesting that current trade networks are resilient to short-term macroeconomic fluctuations and that formal agreements have yet to generate considerable trade benefits. Distance remains a factor that elevates transaction costs, whereas shared borders facilitate cultural connections and cross-border supply chains. These insights suggest that policy efforts should prioritize enhancing productive capacity and logistical infrastructure, rather than solely focusing on institutional reforms.

The United Kingdom's Economic Crime Reforms established a significant change in corporate criminal liability by formalizing the "failure to prevent" approach regarding tax cheating. This framework assigns accountability to firms that fail to implement reasonable measures to avoid the facilitation of tax evasion by affiliated individuals. This study rigorously analyzes the legal underpinnings, actual execution, and obstacles of this concept. It assesses whether the reforms improve corporate responsibility while maintaining justice, proportionality, and compliance feasibility. A comparative examination of analogous policies in the United States, the European Union, and other jurisdictions offers a contextual understanding of worldwide best practices in corporate tax compliance.

La fragmentación del derecho tributario internacional genera importantes desafíos para la efectividad y la coordinación de los mecanismos de resolución de disputas. Los esfuerzos para armonizar la soberanía fiscal de los Estados han estado orientados principalmente hacia la prevención de la doble imposición. No obstante, los mecanismos de resolución de controversias contemplados en los convenios para evitar la doble imposición presentan limitaciones significativas, principalmente debido al carácter no vinculante de sus decisiones.
Algunas medidas fiscales, aunque infrinjan las disposiciones de un convenio de doble imposición, también pueden adquirir relevancia para determinar si el Estado ha infringido estándares de protección de las inversiones internacionales o sus compromisos en el sistema de la Organización Mundial del Comercio. En este contexto, el arbitraje internacional de inversiones y los órganos de solución de diferencias de la Organización Mundial del Comercio han sido utilizados en la resolución de disputas que involucran cuestiones fiscales.
Este trabajo tiene como objetivo demostrar, a la luz de las normas interpretativas de la Convención de Viena sobre el Derecho de los Tratados, que los tribunales de inversión y los órganos de resolución de disputas de la Organización Mundial del Comercio no están inherentemente obligados a declinar su jurisdicción en caso de existir superposición normativa entre el sistema del derecho internacional tributario con los regímenes de las inversiones internacionales y/o del comercio internacional.

Puji syukur atas rahmat Allah SWT yang telah memberikan nikmat kesempatan sehingga tugas makalah mengenai "Pajak Penghasilan (PPh): Subjek Pajak dan Objek Pajak" ini dapat diselesaikan. Makalah ini diajukan untuk memenuhi salah satu tugas mata kuliah Perpajakan Semester 2 dengan dosen pengampu Dr.

Puji syukur kehadirat Tuhan Yang Maha Esa karena atas rahmat dan karunia-Nya, penulis dapat menyelesaikan makalah yang berjudul "PPH, Subjek Pajak, Objek Pajak" ini dengan baik dan tepat waktu. Makalah ini disusun untuk memenuhi salah satu tugas mata kuliah pajak serta sebagai sarana untuk menambah wawasan dan pemahaman penulis mengenai PPH, Subjek Pajak, Objek Pajak. Penulis menyadari bahwa dalam penyusunan makalah ini masih terdapat keterbatasan dan kekurangan. Oleh karena itu, penulis mengharapkan kritik dan saran yang membangun demi penyempurnaan makalah ini di masa yang akan datang. Semoga makalah ini dapat bermanfaat bagi pembaca dan pihak-pihak yang membutuhkan. Jambi,

The Algerian fiscal system is a meticulously structured legal framework administered by the Ministry of Finance through the General Directorate of Taxes (DGI). As established in the 2026 fiscal updates, the DGI serves as the central authority for the assessment and collection of duties that sustain national sovereignty and public services. For a student of economic law, mastering this system requires moving beyond rote memorization to understand the underlying "fiscal logic." Every levy is a manifestation of State policy, whether it seeks to redistribute wealth, protect the purchasing power of citizens, or incentivize industrial autonomy. Understanding the distinction between tax categories is the primary prerequisite for navigating the Algerian economic environment and advising on corporate or personal compliance. Key Insight: The 2026 Fiscal Modernization The 2026 update prioritizes administrative digitalization and economic transparency. It refines the existing codes to better capture "flow" in the digital economy while providing aggressive incentives for reinvested capital, aiming to pivot the national economy from consumption-heavy to production-led. This framework begins with the most direct interaction between the State and the taxpayer: the assessment of earned income and accumulated assets.

Vision 2020 was developed as a long-term national development plan. While the findings show that several milestones had been achieved poverty remained. The lessons generated are a crucial backbone of the successor vision the National Transformation 2063. According to the National Planning Commission, Malawi 2063 aims to transform Malawi into a wealthy and self-reliant Industrialized  upper-middle-income nation. Taxation is an important source of revenue in Malawi. However, According to MRA, more tax is being lost through tax evasion despite the intervention strategies implemented by the authority such as tax reforms, tax education, and reward schemes. Hence, this study focused on analyzing the repercussions pertaining to tax evasion and tax avoidance of taxpayers
towards attaining Malawi 2063. The study employed a mixed research design and data collection tools included a paper-based questionnaire and Google form. Quantitative and qualitative data were analyzed using SPSS and Content analysis respectively. The study findings revealed that the effects of tax evasion could include a reduction of revenue targets for funding the national budget and inadequate spending on essential services such as healthcare, education, and infrastructure. This, in turn, can stifle
economic growth. Whereas Tax avoidance while technically legal, can still have negative impacts on the economy if multinational corporations use complex structures to undertake profit shifting or
creatively redesign their investment plans to continue utilizing the tax holiday. This may deprive the Malawi government of the tax revenue to which it is entitled. Further, it was ascertained that Malawians are willing taxpayers. Nevertheless, reservations towards the tax administration and its policies motivate tax evasion activities.

Ce mémoire porte sur la lutte contre l’évasion fiscale dans les États de l’Afrique de l’Ouest, en particulier en Côte d’Ivoire et dans l’espace UEMOA. Il met en évidence que l’évasion fiscale constitue un frein majeur au développement économique, en réduisant significativement les ressources publiques nécessaires au financement des politiques étatiques.
L’étude analyse les principales causes de ce phénomène, notamment les stratégies des entreprises multinationales, le recours aux paradis fiscaux et les insuffisances des systèmes fiscaux nationaux. Elle souligne que, malgré l’existence de mécanismes juridiques et fiscaux tels que les obligations déclaratives, le contrôle fiscal et les sanctions, leur efficacité demeure limitée en pratique.
Par ailleurs, le mémoire insiste sur l’importance de la coopération internationale et de l’échange de renseignements entre administrations fiscales, considérés comme des instruments essentiels pour lutter contre les pratiques d’évasion fiscale à dimension transnationale.
En définitive, il conclut à la nécessité de renforcer les dispositifs de lutte contre l’évasion fiscale, à travers une meilleure coordination entre États, une modernisation des administrations fiscales et une promotion accrue de la transparence, afin d’assurer une mobilisation efficace des ressources publiques et une plus grande justice fiscale.

Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.

Ethics And Integrity Committees EIC ) Elevate Business Governance By Championing Transparency, Fostering Accountability, And Inspiring Ethical Decision Making. The EIC Should Prevent Mismanagement Of Resources And Corruption By Strengthening Internal Policies And Procedures And Monitoring Adherence To Ethical Standards. By Promoting Accountability And Transparency, The Committees Aim To Enable Organizations To Tackle Mis conduct Or Unethical Behaviour And Guarantee Effective Business Operations. This Study Examines The Role Of EIC As A Business Governance Tool To Strengthen Service Delivery Within The NGO Sector. The Study Explores How These Committees Contribute To Ethic al
Leadership, Mitigate Risks Related To Corruption Or Mismanagement, Enhance Sustainable Operational Policies And Compliance, And Create Donor Relations. The Study Sought To Answer The Key Research
Questions: Are EIC Effective In Promoting Service Deliver y In NGO Governance, And How Knowledgeable Is The NGO Sector About This Business Governance Tool? The Research Followed A Mixed Research
Approach, Integrating Qualitative And Quantitative Methods. A Qualitative Approach Was Used To Explore Perceptions Of The Effectiveness Of Eics Roles In Improving Service Delivery, And A Quantitative Approach To Measure The Level Of Knowledge In The NGO Sector. Data Collection Methods Were Used From Semi Structured Interviews With NGO Leaders, Beneficiaries, Stakeholders, And Staff Members To Gather Insights About The Eics Roles. Organizational Documents Were Reviewed To Analyze Policies And Reports Of Eics In Action. The Findings Suggest That An Organization’s Well Structured EIC Can Significantly Enhance Service Delivery, Fostering Sustainable Practices Through Policy Developments And Collaborative Problem Solving, Resulting In Impactful NGO Operations. The Study Concludes With Recommendations For Strengthening Eics Through Innovatio n, Policy Reforms, Training And Stakeholder Engagement To Maximize NGO Governance Roles. However , Challenges Such As Lack Of Financial Capacity, Weak Internal System Controls, Volunteer Dependency And Weak Internal Governance Hinder The
Effectiveness Of Ethics.

Este libro aborda uno de los temas más complejos y debatidos del Derecho Internacional Tributario: los créditos por impuestos condonados (tax sparing credits). Con un enfoque riguroso y académico, William R. Lizárraga Ugarte examina el papel del tax sparing en el contexto de la Alianza de Libre Comercio de las Américas (ALCA), analizando su impacto en la inversión extranjera directa, los incentivos fiscales y las dinámicas de negociación entre países desarrollados y en desarrollo.
La obra se basa en su tesis de Maestría en Derecho Tributario en la Universidad de Florida (Estados Unidos), adaptada y traducida al español por el propio autor. A través de un método trialista—que integra normas, conductas y valores—se desarrolla un estudio comparado de las políticas fiscales de Estados Unidos, Canadá, Europa y Asia, poniendo en evidencia las inconsistencias de la política estadounidense frente a las posturas más flexibles adoptadas por otras jurisdicciones.
Más allá de su dimensión técnica, el libro se presenta como una herramienta de análisis y reflexión para abogados, economistas, académicos y responsables de políticas públicas interesados en la relación entre globalización, tributación y desarrollo económico en América Latina y el Caribe.
Con el apoyo de cuadros comparativos, ejemplos prácticos y un enfoque crítico, el autor sostiene que el tax sparing constituye un mecanismo eficaz para fomentar la inversión extranjera en países en desarrollo, desafiando los modelos tradicionales y proponiendo alternativas viables para la región.

Global Governance Observatory · CDM-5-TR / 5.1 TR · v4.8 · April 2026
&  IMPORTANT NOTICE
This report constitutes a Suspicious Activity Report (SAR) under the Proceeds of Crime Act 2002 (POCA). The data herein documents systemic
harm patterns meeting the threshold for mandatory reporting. Failure to act upon this report within the statutory timeframe may constitute a criminal
offence under s.330 POCA 2002.
TABLE OF CONTENTS
Cover + IMPORTANT NOTICE pp. 1–2
Executive summary pp. 3–4
POCA compliance request pp. 5
Harm metrics by category pp. 6–7
CDM-5-TR (10 core disorders) pp. 8–10
CDM-5.1 TR (32 pathologies) pp. 11–14
30-year projections pp. 15–16
Auto-tort risk sets pp. 17–18
Judicial reform (A–F) pp. 19–21
UNCRC applications pp. 22–23
Methodology + appendix pp. 24–28


This report constitutes a Suspicious Activity Report (SAR) under the Proceeds of Crime Act 2002 (POCA). The data herein documents systemic harm patterns meeting the threshold for mandatory reporting. Failure to act upon this report within the statutory timeframe may constitute a criminal offence under s.330 POCA 2002.