Aggressive tax planning becomes harder to tackle every day; it influences the proper functioning ... more Aggressive tax planning becomes harder to tackle every day; it influences the proper functioning of the market, which needs to be effective, companies to pay taxes in the locations where they really generate profits. It also complicates tax authorities’ tax risk assessment tasks, resulting in national revenue losses. Despite some differences, OECD BEPS Action 13 and the European Law—Directive (EU) 2016/881—mandated that MNEs with a total consolidated group revenue exceeding €750 million must conduct country-by-country reporting (CbCR) as part of transfer pricing documentation, in order to improve tax transparency and reduce profits shifting. With these considerations in mind, the methodology used in this paper will involve analysing the effective implementation of CbCR duties in Italy and Spain, and the objective will be to highlight critical issues and benefits of CbCR obligation to understand its impact on tax administrations tax risk assessment and tax avoidance reduction.
Dealing with the problem of ex terrorist prisoners is another critical issue in the counter-terro... more Dealing with the problem of ex terrorist prisoners is another critical issue in the counter-terrorism effort in Indonesia. Their return to the community does not leave no risk, one of which is the belief in radical ideologies that have been embedded since being in the network. As a result, ex-prisoners are vulnerable to rejoining terrorist groups, to carry out similar actions. The efforts carried out so far such as by BNPT with the deradicalization program have not been quite successful because ex terrorist prisoners feel they have a different way of understanding. Moreover, the deradicalization program only last within a certain period of time due to limited resources and costs. The study uses descriptive-analytical techniques, aiming at raising the literacy approach applied in the deradicalization program. The results of the study showed that the effort to deradicalization using the literacy approach as Rumah Daulat Buku (RUDALKU) has initiated was quite effective. In addition to providing positive activities for ex terrorist prisoners, the literacy approach also made them open to various perspectives on religious understanding. Furthermore, it is recommended that similar programs can be developed in a sustainable manner.
We use the topology of configuration spaces to give a characterization of Neuwirth-Stallings pair... more We use the topology of configuration spaces to give a characterization of Neuwirth-Stallings pairs (S 5 , K) with dim K = 2. As a consequence, we construct polynomial map germs (R 6 , 0) → (R 3 , 0) with an isolated singularity at the origin such that their Milnor fibers are not diffeomorphic to a disk, thus putting an end to Milnor's non-triviality question. Furthermore, for a polynomial map germ (R 2n , 0) → (R n , 0) or (R 2n+1 , 0) → (R n , 0), n 3, with an isolated singularity at the origin, we study the conditions under which the associated Milnor fiber has the homotopy type of a bouquet of spheres. We then construct, for every pair (n, p) with n/2 p 2, a new example of a polynomial map germ (R n , 0) → (R p , 0) with an isolated singularity at the origin such that its Milnor fiber has the homotopy type of a bouquet of a positive number of spheres. Résumé. -Nous utilisons la topologie des espaces de configuration pour caractériser les paires de Neuwirth-Stallings (S 5 , K), où K est de dimension 2. En conséquence, nous construisons des germes d'applications polynomiales (R 6 , 0) → (R 3 , 0) ayant une singularité isolée à l'origine tels que leurs fibres de Milnor ne soient pas difféomorphes au disque, mettant ainsi un terme à la question de non-trivialité due à Milnor. En outre, pour un germe d'application polynomiale (R 2p , 0) → (R p , 0) ou (R 2p+1 , 0) → (R p , 0) ayant une singularité isolée à l'origine, nous étudions les conditions dans lesquelles la fibre de Milnor associée ait le type d'homotopie d'un bouquet de sphères. De plus, nous construisons pour chaque paire (n, p), où n/2 p 2, un nouveau exemple d'un germe d'application polynomiale (R n , 0) → (R p , 0) ayant une singularité isolée à l'origine tel que la fibre de Milnor associée ait le type d'homotopie d'un bouquet de sphères non triviales.
I costanti e rapidi mutamenti economici e sociali che investono le società contemporanee si riper... more I costanti e rapidi mutamenti economici e sociali che investono le società contemporanee si ripercuotono inevitabilmente sulle attività di impresa. È opinione diffusa che tali cambiamenti incidono non poco sulla certezza del diritto e sulle aspettative che le imprese ripongono nello stesso per poter agire nel pieno rispetto delle regole. Gli operatori economici hanno la necessità di sapere in anticipo, se i propri comportamenti siano o meno rispondenti al diritto in maniera tale da poter prevedere sia le conseguenze degli stessi, sia l’esito di eventuali controversie. I rischi derivanti dall’incertezza del diritto moltiplicano infatti gli ostacoli rispetto agli obiettivi perseguiti delle imprese e tale percezione è forse maggiore in quelle realtà medio-piccole che già per dimensioni, capacità di accesso al credito, sostenibilità dei costi e pressione fiscale, faticano ad esser competitive. Stando ai dati forniti dall’Istat nel rapporto NoiItalia1, il tessuto italiano produttivo del ...
Aggressive tax planning becomes harder to tackle every day; it influences the proper functioning ... more Aggressive tax planning becomes harder to tackle every day; it influences the proper functioning of the market, which needs to be effective, companies to pay taxes in the locations where they really generate profits. It also complicates tax authorities’ tax risk assessment tasks, resulting in national revenue losses. Despite some differences, OECD BEPS Action 13 and the European Law—Directive (EU) 2016/881—mandated that MNEs with a total consolidated group revenue exceeding €750 million must conduct country-by-country reporting (CbCR) as part of transfer pricing documentation, in order to improve tax transparency and reduce profits shifting. With these considerations in mind, the methodology used in this paper will involve analysing the effective implementation of CbCR duties in Italy and Spain, and the objective will be to highlight critical issues and benefits of CbCR obligation to understand its impact on tax administrations tax risk assessment and tax avoidance reduction.
Dealing with the problem of ex terrorist prisoners is another critical issue in the counter-terro... more Dealing with the problem of ex terrorist prisoners is another critical issue in the counter-terrorism effort in Indonesia. Their return to the community does not leave no risk, one of which is the belief in radical ideologies that have been embedded since being in the network. As a result, ex-prisoners are vulnerable to rejoining terrorist groups, to carry out similar actions. The efforts carried out so far such as by BNPT with the deradicalization program have not been quite successful because ex terrorist prisoners feel they have a different way of understanding. Moreover, the deradicalization program only last within a certain period of time due to limited resources and costs. The study uses descriptive-analytical techniques, aiming at raising the literacy approach applied in the deradicalization program. The results of the study showed that the effort to deradicalization using the literacy approach as Rumah Daulat Buku (RUDALKU) has initiated was quite effective. In addition to providing positive activities for ex terrorist prisoners, the literacy approach also made them open to various perspectives on religious understanding. Furthermore, it is recommended that similar programs can be developed in a sustainable manner.
We use the topology of configuration spaces to give a characterization of Neuwirth-Stallings pair... more We use the topology of configuration spaces to give a characterization of Neuwirth-Stallings pairs (S 5 , K) with dim K = 2. As a consequence, we construct polynomial map germs (R 6 , 0) → (R 3 , 0) with an isolated singularity at the origin such that their Milnor fibers are not diffeomorphic to a disk, thus putting an end to Milnor's non-triviality question. Furthermore, for a polynomial map germ (R 2n , 0) → (R n , 0) or (R 2n+1 , 0) → (R n , 0), n 3, with an isolated singularity at the origin, we study the conditions under which the associated Milnor fiber has the homotopy type of a bouquet of spheres. We then construct, for every pair (n, p) with n/2 p 2, a new example of a polynomial map germ (R n , 0) → (R p , 0) with an isolated singularity at the origin such that its Milnor fiber has the homotopy type of a bouquet of a positive number of spheres. Résumé. -Nous utilisons la topologie des espaces de configuration pour caractériser les paires de Neuwirth-Stallings (S 5 , K), où K est de dimension 2. En conséquence, nous construisons des germes d'applications polynomiales (R 6 , 0) → (R 3 , 0) ayant une singularité isolée à l'origine tels que leurs fibres de Milnor ne soient pas difféomorphes au disque, mettant ainsi un terme à la question de non-trivialité due à Milnor. En outre, pour un germe d'application polynomiale (R 2p , 0) → (R p , 0) ou (R 2p+1 , 0) → (R p , 0) ayant une singularité isolée à l'origine, nous étudions les conditions dans lesquelles la fibre de Milnor associée ait le type d'homotopie d'un bouquet de sphères. De plus, nous construisons pour chaque paire (n, p), où n/2 p 2, un nouveau exemple d'un germe d'application polynomiale (R n , 0) → (R p , 0) ayant une singularité isolée à l'origine tel que la fibre de Milnor associée ait le type d'homotopie d'un bouquet de sphères non triviales.
I costanti e rapidi mutamenti economici e sociali che investono le società contemporanee si riper... more I costanti e rapidi mutamenti economici e sociali che investono le società contemporanee si ripercuotono inevitabilmente sulle attività di impresa. È opinione diffusa che tali cambiamenti incidono non poco sulla certezza del diritto e sulle aspettative che le imprese ripongono nello stesso per poter agire nel pieno rispetto delle regole. Gli operatori economici hanno la necessità di sapere in anticipo, se i propri comportamenti siano o meno rispondenti al diritto in maniera tale da poter prevedere sia le conseguenze degli stessi, sia l’esito di eventuali controversie. I rischi derivanti dall’incertezza del diritto moltiplicano infatti gli ostacoli rispetto agli obiettivi perseguiti delle imprese e tale percezione è forse maggiore in quelle realtà medio-piccole che già per dimensioni, capacità di accesso al credito, sostenibilità dei costi e pressione fiscale, faticano ad esser competitive. Stando ai dati forniti dall’Istat nel rapporto NoiItalia1, il tessuto italiano produttivo del ...
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