Organization For Economic Cooperation Research Articles

Oral acute toxicity study of ethanol extract of Mobe leaves (Artocarpus lacucha Buch-Ham) in Wistar rats

Many medicinal plants are now being chosen because the treatment is safer and cheaper. Artocarpus lacucha Buch-Ham is a plant with many pharmacological activities and is efficacious; its safety has not been studied. Acute oral toxicity evaluation followed Organization for Economic Co-operation and Development guidelines using the fixed dose method. The evaluation began with a preliminary test, then a primary test with three groups: a 2000 mg/Kg BW dose test group, a 5000 mg/Kg BW dose test group, and a control group. The results of visual observations, haematological and clinical examinations, and histological examination of organs (liver, spleen, kidneys, lungs and heart) showed no toxicity in the animals, and they did not die during testing. The findings of this study support the safety of Artocarpus lacucha Buch-Ham leaf ethanol extract, which did not produce harmful results in acute toxicity tests.

Comparative analysis of stochastic seasonality, January effect and market efficiency between emerging and industrialized markets

This study investigates whether there are significant differences in investment returns between emerging markets and industrialized markets in terms of stochastic seasonality, January effect and market efficiency. Data on investments, and returns for nine emerging countries and eleven industrialized countries spanning January 1990 to December 2020, were obtained from the Organization for Economic Cooperation and Development (OECD). The spectral nonparametric test was used to determine the presence of stochastic seasonality for each market while the regression test was used to determine the presence of January effect. In the case of determining the efficiency status of the markets, the variance ratio test and the runs test were used. In cases where there appeared to be differences between the two types of market, Fisher's exact test was used to verify such differences. The results show no significant differences between the two types of markets in terms of seasonality, January effect and efficiency statuses. Apart from Brazil which recorded stochastic seasonality, all others are not stochastically seasonal. In the case of the January effect, it was a mixed bag; five emerging markets had January effect while two industrialized markets had January effect.

The Analysis Between Purchasing Power Parity and Exchange Rates, Inflation and Gross Domestic Product in Developing and Developed Countries Asia and Europe During Covid-19 Pandemic

The study aims to analyze Purchasing Power Parity (PPP) and exchange rates, inflation and Gross Domestic Product (GDP) in developing and developed countries in Asia and Europe during the covid-19 pandemic. The data used secondary data, obtained from the websites of the Central Bank of Indonesia, World Bank, International Monetary Fund (IMF) and Organization for Economic Cooperation and Development (OECD) from 2003 to 2020. This research used method of Vector Error Correction Model (VECM). The results show that the GDP, inflation and exchange rate variables have positive and negative responses to changes in PPP values during the observation period, especially during the Covid-19 pandemic. This condition can occur because the economy in each country experiences fluctuations, especially during the Covid-19 pandemic. This has an impact on the PPP value in these 10 countries, which causes each country to take financial and monetary policies in accordance with the problems they face

Development of an Eye Irritation Test Method Using an In-House Fabrication of a Reconstructed Human Cornea-like Epithelium Model for Eye Hazard Identification.

In a previous study, a novel human corneal-like epithelium model utilizing an immortalized human corneal epithelial cell line (iHCE-NY1) was developed as an alternative to animal models to identify chemicals not classified under the United Nations Globally Harmonized System of Classification and Labeling of Chemicals (GHS) and was evaluated following the criteria of Test Guideline 492 of the Organization for Economic Co-operation and Development (OECD). In the present study, our aim was to establish an eye irritation test protocol using the iHCE-NY1 model to classify liquid chemicals under the GHS ocular hazard categories: no effect, no classification (No Cat.), Category 2 (Cat. 2) reversible effects, and Category 1 (Cat. 1) irreversible eye damage. The protocol involved exposing the iHCE-NY1 model to 31 liquid test chemicals for 5 min, followed by observation at post-incubation periods (PIPs) to assess recovery. Classification was based on cell viability, and histopathological findings on PIP days 7, 14, and 21. The outcomes were compared with an established database of classifications. All Cat. 1 liquid chemicals, 62.5% of No Cat., and 63.2% of Cat. 2 were correctly categorized. This study demonstrates that the iHCE-NY1 model can not only distinguish No Cat. test liquid chemicals but also differentiate between Cat. 2 and Cat. 1 liquid chemicals.

Performance of probable dementia classification in a European multi-country survey

Feasibility constraints limit availability of validated cognitive assessments in observational studies. Algorithm-based identification of ‘probable dementia’ is thus needed, but no algorithm developed so far has been applied in the European context. The present study sought to explore the usefulness of the Langa–Weir (LW) algorithm to detect ‘probable dementia’ while accounting for country-level variation in prevalence and potential underreporting of dementia. Data from 56 622 respondents of the Survey of Health, Ageing and Retirement in Europe (SHARE, 2017) aged 60 years and older with non-missing data were analyzed. Performance of LW was compared to a logistic regression, random forest and XGBoost classifier. Population-level ‘probable dementia’ prevalence was compared to estimates based on data from the Organisation for Economic Co-operation and Development. As such, application of the prevalence-specific LW algorithm, based on recall and limitations in instrumental activities of daily living, reduced underreporting from 61.0 (95% CI, 53.3–68.7%) to 30.4% (95% CI, 19.3–41.4%), outperforming tested machine learning algorithms. Performance in other domains of health and cognitive function was similar for participants classified ‘probable dementia’ and those self-reporting physician-diagnosis of dementia. Dementia classification algorithms can be adapted to cross-national cohort surveys such as SHARE and help reduce underreporting of dementia with a minimal predictor set.

THE ROLE OF ARTIFICIAL INTELLIGENCE IN THE FUTURE OF BUSINESS EDUCATION

The paper aims to showcase the technological advancements in artificial intelligence and to highlight its significance in the realms of business and management. Additionally, the research addresses the anticipated requirements of business education in the future. In the paper, various definitions of artificial intelligence have been examined, including those provided by high-ranking expert groups such as the Organization for Economic Cooperation and Development (OECD), the Council of Europe, and the European Commission. Additionally, we have formulated our own definition. We define artificial intelligence as systems capable of exploring external data to achieve specific goals. These systems have the capacity to learn and autonomously perform tasks, reaching near-superhuman performance across a broad spectrum of activities. In our research, focusing on areas such as fraud detection will allow you to consider both the risks and opportunities associated with AI. Artificial intelligence holds immense potential to reshape the economy, foster the emergence of new industries and business models, enhance productivity, and elevate the overall standard of living. By automating routine tasks, it liberates time, allowing individuals to concentrate on more creative endeavors. As the significance of addressing these emerging challenges grows, business education must play an increasingly vital role in preparing students. Consequently, business programs should concentrate on enhancing students' understanding of the tools and techniques prevalent in the modern business environment. The ultimate objective is to cultivate leadership skills, empowering students to employ these tools and techniques for critical analysis of business challenges and opportunities. This, in turn, equips them to make compelling recommendations and decisions, ultimately enhancing organizational performance. Keywords: Artificial Intelligence(AI),Business Education, Hypercompetitive Environment.

Abstract P463: The Role of Information and Communication Technology in Cardiovascular Health: A Global Perspective

Introduction: Information and Communication Technology (ICT) has emerged as a potent tool in shaping modern healthcare systems. Its ease of availability and function for patients, providers, and administrators has led to its integration at many levels. Because of its multidimensional use, we aimed to investigate the relationship between ICT usage and cardiovascular outcomes at a global scale. This study aims to find the relationship between ICT usage and cardiovascular mortality in countries in the Organisation for Economic Co-operation and Development (OECD). Methods: OECD Statistics, a freely available online database published by the Organisation for Economic Co-operation and Development, was accessed for data retrieval. ICT use, and cardiovascular death rates (per 100,000) in all 38 OECD countries were acquired. Microsoft Excel was used to store data and perform statistical analysis. A linear regression model was used to find the relationship between ICT use and cardiovascular mortality. Significance was assessed using the p-value, with a threshold set at 0.05. Results: A significant relationship between ICT use and cardiovascular mortality was observed (p = 0.02). Notably, Colombia and Japan were excluded from this analysis as they lacked ICT use data. Figure 1 demonstrates the linear relationship. Discussion: With a significant, negative relationship between ICT use and cardiovascular outcomes at a global scale, it can be inferred that elevating cardiovascular health outcomes can be significantly advanced through strategic investment in health technology. It should be considered that greater ICT use can be a proxy for other social and technological infrastructure available in the country leading to better cardiovascular health outcomes. Nonetheless, the integration of innovative health technologies, such as telemedicine, wearable devices, and data analytics, offers the potential to enhance early disease detection, promote health literacy, and optimize resource allocation. These advancements enable timely interventions, informed decision-making, and precise allocation of healthcare resources.

Has Artificial Intelligence Promoted Manufacturing Servitization: Evidence from Chinese Enterprises

Artificial intelligence, as a novel form of infrastructure with both generality and knowledge spillover characteristics, plays a crucial role in facilitating the profound integration of the manufacturing and service industries, and achieving economic transformation. This paper empirically investigates the impacts of artificial intelligence on the process of manufacturing servitization, utilizing merged data from the OECD-ICIOT (Organization for Economic Co-operation and Development, Intercountry Input-Output Tables) industry data, the Chinese industrial enterprise database, and the customs trade database. The empirical findings of this research demonstrate that artificial intelligence has significant and positive effects on manufacturing servitization. These positive effects primarily occur through two channels: enhancing total factor productivity and optimizing the labor skill structure. Furthermore, this study examines the variations in the impact of artificial intelligence on the transformation of embedded services and blended services. The analysis reveals that artificial intelligence significantly promotes the transformation of embedded services, while its impact on the transformation of blended services is comparatively less pronounced.

Adapting the in vitro micronucleus assay (OECD Test Guideline No. 487) for testing of manufactured nanomaterials: recommendations for best practices.

The current Organisation for Economic Co-Operation and Development test guideline number 487 (OECD TG No. 487) provides instruction on how to conduct the in vitro micronucleus assay. This assay is one of the gold standard approaches for measuring the mutagenicity of test items; however, it is directed at testing low molecular weight molecules and may not be appropriate for particulate materials (e.g. engineered nanoparticles [ENPs]). This study aimed to adapt the in vitro micronucleus assay for ENP testing and underpins the development of an OECD guidance document. A harmonized, nano-specific protocol was generated and evaluated by two independent laboratories. Cell lines utilized were human lymphoblastoid (TK6) cells, human liver hepatocytes (HepG2) cells, Chinese hamster lung fibroblast (V79) cells, whole blood, and buffy coat cells from healthy human volunteers. These cells were exposed to reference ENPs from the Joint Research Council (JRC): SiO2 (RLS-0102), Au5nm and Au30nm (RLS-03, RLS-010), CeO2 (NM212), and BaSO4 (NM220). Tungsten carbide-cobalt (WC/Co) was used as a trial particulate positive control. The chemical controls were positive in all cell cultures, but WC/Co was only positive in TK6 and buffy coat cells. In TK6 cells, mutagenicity was observed for SiO2- and both Au types. In HepG2 cells, Au5nm and SiO2 showed sub-two-fold increases in micronuclei. In V79 cells, whole blood, and buffy coat cells, no genotoxicity was detected with the test materials. The data confirmed that ENPs could be tested with the harmonized protocol, additionally, concordant data were observed across the two laboratories with V79 cells. WC/Co may be a suitable particulate positive control in the in vitro micronucleus assay when using TK6 and buffy coat cells. Detailed recommendations are therefore provided to adapt OECD TG No. 487 for testing ENP.

The Effect of Environmental Taxes on Environmental Accounting Disclosure of Nigerian Oil and Gas Companies

There is currently a lack of information about the contemporary and potential effects of environmental taxes on environmental accounting disclosure. This study, therefore, explores environmental taxes' impact on Nigerian oil and gas companies' disclosure of environmental accounting information. The study used auxiliary data by generating information on the outcome variable and the explanatory variable from the “Organization for Economic Cooperation and Development” (OECD) and annual reports and accounts of the oil and gas corporations in Nigeria. The analysis included thirteen (13) companies as of December 31, 2021. Fixed-effects regression using Estimation using Driscoll and Kraay standard errors (DKSE) has been used in this study. The study revealed that an increase in total green taxes or transportation taxes will stimulate the disclosure of environmental accounting information by the oil and gas corporations in Nigeria. It is also documented that oil and gas companies that have high C2 intensity are less likely to disclose environmental accounting information. The study findings will be useful to the regulators and policymakers in Nigeria. This is because if the government enhances environmental taxes, it may inspire companies to enhance their environmental accounting procedures.

Soil-specific outcomes in the OECD 216 Nitrogen Transformation Test.

The Organisation for Economic Co-operation and Development (OECD) 216 test guideline investigates the impact of agrochemicals on soil nitrogen transformation. After an evaluation of 465 OECD 216 studies, we describe two distinct yet contrasting outcomes in control nontreated samples that are possible in this testing framework, which we term the "rise" (consistent increases in nitrate concentrations throughout the test period) and "dip" (initial decline in nitrate concentration between Days 0-7, followed by a net-generation of nitrate across Days 7-28) responses. We raise significant concerns that control data from standardized, internationally recognized test guidelines can demonstrate such dissimilar patterns. We propose that, when present, the dip response undermines the intended functioning of the test system and removes the ability to draw appropriate ecotoxicological inferences from the data. In this work, we hypothesize the dip response is a product of conducting the study in low nitrogen content soils. Our results indicate that the dip response can be alleviated by using ammonium sulfate as an immediately available inorganic nitrogen source in place of the guideline-mandated complex, organic lucerne meal, demonstrating the influence of nitrogen availability and accessibility. However, not all low nitrogen soils exhibited the dip response, indicating the involvement of additional unidentified factors. Using our data and real-world regulatory examples, we advocate that datasets displaying the dip response should not be considered valid OECD 216 studies due to the influence of soil properties precluding an assessment of whether any impacts observed are driven solely by the test compound in question or are instead a product of the soil used. We propose methods to account for these soil-specific responses that could be integrated into the conduct and interpretation of OECD 216 studies. Such amendments will improve the reliability and robustness of the study system and enhance confidence in ecotoxicological conclusions derived from OECD 216 datasets. Integr Environ Assess Manag 2024;00:1-14. © 2024 SETAC.

Recent advances and current challenges of new approach methodologies in developmental and adult neurotoxicity testing.

Adult neurotoxicity (ANT) and developmental neurotoxicity (DNT) assessments aim to understand the adverse effects and underlying mechanisms of toxicants on the human nervous system. In recent years, there has been an increasing focus on the so-called new approach methodologies (NAMs). The Organization for Economic Co-operation and Development (OECD), together with European and American regulatory agencies, promote the use of validated alternative test systems, but to date, guidelines for regulatory DNT and ANT assessment rely primarily on classical animal testing. Alternative methods include both non-animal approaches and test systems on non-vertebrates (e.g., nematodes) or non-mammals (e.g., fish). Therefore, this review summarizes the recent advances of NAMs focusing on ANT and DNT and highlights the potential and current critical issues for the full implementation of these methods in the future. The status of the DNT in vitro battery (DNT IVB) is also reviewed as a first step of NAMs for the assessment of neurotoxicity in the regulatory context. Critical issues such as (i) the need for test batteries and method integration (from in silico and in vitro to in vivo alternatives, e.g., zebrafish, C. elegans) requiring interdisciplinarity to manage complexity, (ii) interlaboratory transferability, and (iii) the urgent need for method validation are discussed.

Do military expenditures have an impact on the adoption of renewable energy in OECD nations? Evidence from a panel cointegration test approach

Purpose Today, many industries are implementing creative approaches in response to increasing environmental awareness. It is of great importance to answer the question of whether the military sector, one of the most important sectors, can support renewable energy (RE) adaptation. This study aims to examine how military spending affects the supply of RE in 27 Organization for Economic Cooperation and Development (OECD) nations as well as the regulatory function of factors such as innovation, international trade and oil prices between 1990 and 2021. Design/methodology/approach The study examines the effects of military spending, income, green innovation, international trade, oil prices and the human development index on the supply of RE using various econometric approaches, which are the cointegration test, moments quantile regression and robustness test. Findings The findings demonstrate that all factors, excluding military spending, quite likely affect the expansion of the renewable supply. Military spending negatively influences the RE supply; specifically, a 1% increase in military spending results in a 0.88 reduction in the renewable supply. In addition, whereas income elasticity, trade and human development index in OECD nations are higher in the last quantiles of the regression than in the first quantiles, the influence of military spending and innovation on renewable supply is about the same in all quantiles. Practical implications OECD nations must consider the practical implications, which are essential to assess and update the military spending of OECD countries from a green energy perspective to transition to clean energy. Based on the study’s overall findings, the OECD countries should incorporate the advantages of innovation, economic growth and international trade into their clean energy transition strategies to lessen the impact of military spending on renewables. Originality/value The study aims to fill a gap in the literature regarding the role of military expenditures in the RE development of an OECD country. In addition, the results of the methodological analysis can be used to guide policymakers on how military spending should be in the field of RE.

Toward a Greener Future: Investigating the Environmental Quality of Non-Green Trading in OECD Countries

International trade is recognized as a key contributor to environmental degradation. However, researchers and policymakers do not distinguish between the trade of green and non-green products. The Non-Green Trade Openness Index was developed to examine the effect of non-green products on environmental quality. This study examines the effect of trading non-green products on environmental quality for 37 member countries of the Organization for Economic Co-operation and Development (OECD) from 2003 to 2016 in the context of the Environmental Kuznets Curve (EKC) framework. The results of the long-run estimation techniques employed (FMOLS, DOLS, Fixed and Random effects) confirm the EKC hypothesis and show a negative relationship between the Non-Green Trade Openness Index and greenhouse gas emissions, which serves as a proxy for environmental quality. This implies that when there is more non-green trade in OECD member countries, greenhouse gas emissions within these countries decrease. Dividing green and non-green products is important, empowering practitioners and policymakers to make informed choices and define a strategy for a sustainable future. Additionally, policy recommendations are provided to support policymakers in their efforts to combat climate change.

Promoting policy evaluation across government: The contribution of the OECD recommendation to public policy evaluation

Policy evaluation is now recognised by many governments as fundamental to ensuring that policies are informed by quality evidence. Nevertheless, the practice of policy evaluation is still difficult to systematise inside governments. Building on more than 20 years of work on this topic, the Organisation for Economic Co-operation and Development Recommendation on Public Policy Evaluation, adopted in 2022, represents the first international legal guidance on the topic. It identifies three essential pillars to ensure the impact of policy evaluation: institutionalisation, quality and use. This article explains how the Organisation for Economic Co-operation and Development Recommendation was developed, what these three pillars cover, and reflect on how the Organisation for Economic Co-operation and Development can further help countries developing a sound evaluation system.

Cross-country comparisons in health price growth over time.

To examine how the United States compares in terms of health price growth relative to four other countries - Australia, Canada, France, and the Netherlands. Secondary data on health expenditure were extracted from international and national agencies spanning the years 2000-2020. International price indices specific to health were constructed using available international expenditure data and compared to existing health-specific national and general international price indices. Health expenditure data were extracted from the Organization for Economic Cooperation and Development (OECD) database. We obtained a time series of health price indices from the national agencies in each of the study countries. We find meaningful variation across countries in the rate at which health prices grow relative to general prices. The United States had the highest cumulative health price growth compared to general price growth over the years 2000-2020 at 14%, followed by Canada and the Netherlands. Unlike the other study countries, health prices in France grew consistently in line with general prices. Price growth for health care paid for by public funds and households grew at different rates across countries, where price growth was higher for public payers. US households faced the greatest mean annual price growth. The choice of price index has major implications for comparative analysis. Despite their widespread use internationally, general price indices likely underestimate the contribution of price growth to overall health expenditure growth. We find that in addition to its reputation for having high health price levels compared to other high-income countries, the United States also faces health price growth for goods and services paid for by government and households in excess of general price growth. Furthermore, US households are exposed to greater health price growth than households in comparator countries.

Hybrid Machine Learning and Experimental Studies of Antiviral Potential of Ionic Liquids against P100, MS2, and Phi6.

Viruses are a group of widespread organisms that are often responsible for very dangerous diseases, as most of them follow a mechanism to multiply and infect their hosts as quickly as possible. Pathogen viruses also mutate regularly, with the result that measures to prevent virus transmission and recover from the disease caused are often limited. The development of new substances is very time-consuming and highly budgeted and requires the sacrifice of many living organisms. Computational chemistry methods allow faster analysis at a much lower cost and, most importantly, reduce the number of living organisms sacrificed experimentally to a minimum. Ionic liquids (ILs) are a group of chemical compounds that could potentially find a wide range of applications due to their potential virucidal activity. In our study, we conducted a complex computational analysis to predict the antiviral activity of ionic liquids against three surrogate viruses: two nonenveloped viruses, Listeria monocytogenes phage P100 and Escherichia coli phage MS2, and one enveloped virus, Pseudomonas syringae phage Phi6. Based on experimental data of toxic activity (logEC90), we assigned activity classes to 154 ILs. Prediction models were created and validated according to the Organization for Economic Co-operation and Development (OECD) recommendations using the Classification Tree method. Further, we performed an external validation of our models through virtual screening on a set of 1277 theoretically generated ionic liquids and then selected 10 active ionic liquids, which were synthesized to verify their activity against the analyzed viruses. Our study proved the effectiveness and efficiency of computational methods to predict the antiviral activity of ionic liquids. Thus, computational models are a cost-effective alternative approach compared with time-consuming experimental studies where live animals are involved.

Does the healthcare decentralization provide better public health security capacity and health services satisfaction? An analysis of OECD countries

PurposeDecentralization has profound implications for many health systems. This study investigates the effect of health system decentralization in Organization for Economic Co-operation and Development (OECD) countries on public health security capacity and health service satisfaction.Design/methodology/approachMultiple linear regression analyses were employed for variables related to the level of health security capacity and satisfaction with the healthcare system while controlling for all socio-demographic variables from the European Social Survey, including over 44,000 respondents from 25 OECD countries. The Health Systems in Transition series of countries were used for assessing the decentralization level.FindingsThe result of multiple linear regression analyses showed that the level of decentralization in health systems was significantly associated with higher health security capacity (ß-coefficient 3.722, 95% confidence interval (CI) [3.536 3.908]; p=<0.001) and health service satisfaction (ß-coefficient 1.463, 95% CI [1.389 1.536]; p=<0.001) in the study. Countries with a higher level of decentralization in health policy tasks and areas were significantly likely to have higher health services satisfaction, whereas this satisfaction had a significant negative relation with the lower level of decentralization status of secondary/tertiary care services in OECD countries (ß-coefficient −5.250, 95% CI [−5.757–4.743]; p = 0.001).Originality/valueThis study contributes to a better understanding of the extent to which decentralization of health services affects public health safety capacity and satisfaction with health services, whereas the level of decentralization in OECD countries varies considerably. Overall, the findings highlight the importance of public health security and satisfaction with health care delivery in assessing the effects of decentralization in health services.

Limited impact of hydrogen co-firing on prolonging fossil-based power generation under low emissions scenarios

Climate change mitigation generally require rapid decarbonization in the power sector, including phase-out of fossil fuel-fired generators. Given recent technological developments, co-firing of hydrogen or ammonia, could help decarbonize fossil-based generators, but little is known about how its effects would play out globally. Here, we explore this topic using an energy system model. The results indicate that hydrogen co-firing occurs solely in stringent mitigation like 1.5 °C scenarios, where around half of existing coal and gas power capacity can be retrofitted for hydrogen co-firing, reducing stranded capacity, mainly in the Organization for Economic Co-operation and Development (OECD) countries and Asia. However, electricity supply from co-firing generators is limited to about 1% of total electricity generation, because hydrogen co-firing is mainly used as a backup option to balance the variable renewable energies. The incremental fuel cost of hydrogen results in lower capacity factor of hydrogen co-fired generators, whereas low-carbon hydrogen contributes to reducing emission cost associated with carbon pricing. While hydrogen co-firing may play a role in balancing intermittency of variable renewable energies, it will not seriously delay the phase-out of fossil-based generators.

Article: Anti-Avoidance Jurisprudence in Direct Taxation: The CJEU Between Politics and Certainty

Over a span of several years, the Court of Justice of the European Union (CJEU) developed a framework for anti-abuse in the context of European law and particularly established criteria for justifying restrictions on the fundamental freedoms in the tax context. In tax cases on anti-avoidance that are more recent, however, the court has demonstrated a notable change in its stance towards this issue that represents a disruption in the consistent development of its jurisprudence on abuse. While the court covers the contradictions in its case law by passing an impression of continuity between disparate decisions, it is remarkable how recent rulings draw from Organisation for Economic Co-operation and Development (OECD) language. This reliance on concepts from a non-EU institution, however, leads to legitimacy concerns. The increasing importance of international organizations and public opinion – for example, in reaction to the Panama Papers – in shaping the international tax landscape is undeniable. While high-profile projects like Base Erosion and Profit Shifting (BEPS) and Global Anti-Base Erosion (GloBE) highlight international tax issues, they also exert political pressure on judicial bodies such as the CJEU which leads to less methodological decisions that will align the court with political interests. In this context, the CJEU’s acting as a political player at the borderline of its competences is to be viewed critically, especially regarding the recent shift in its case law on abuse and tax avoidance that leads to concerns over legal certainty. Anti-abuse principle, anti-avoidance jurisprudence, CJEU, international organizations, international taxation, legal certainty, legitimacy, political influence