Benefit Principle Research Articles

New Taxing Right in the Unified Approach: Old Wine in a New Bottle

The OECD’s ‘Unified Approach’ (UA) features new taxing rights allocated to market jurisdictions irrespective of the existence of physical presence. While this new taxing right is intended to address tax challenges of a new economic pattern, i.e. the digitalization of the economy, these authors note that similar challenges already existed even before the era of digitalization, particularly with respect to the attribution of profit to the dependent agent permanent establishment (DAPE). The authorized OECD approach (AOA), which hinges the profit attributable to a DAPE upon the significant people function performed by the dependent agent (DA), has been heavily criticized. In this regard, the UA provides a more reasonable and simplified solution: the source state is entitled to tax at least a portion of the residual profit made by the non-resident enterprise from the business undertaken in that state through the DAPE regardless of the extent of the functions performed by the DA enterprise. This approach has indeed already been implemented by certain countries in their domestic tax practice regarding the DAPE profit attribution, albeit couched in traditional transfer-pricing terms. At the same time, these domestic tax practice on the DAPE profit attribution may enlighten the improvement to the UA that has been criticized for its complexity and uncertainty. Tax challenges of the digitalization of the economy, unified approach, new taxing right, dependent agent permanent establishment, profit attribution to a dependent agent permanent establishment, authorized OECD approach, benefit principle, destination-based transfer pricing methods

Transformation and issues of public housing policies facing aging society: Case review of Osaka City, Japan

AbstractThis policy review article focuses on the transition of the public housing policies in Japan, particularly the policies regarding elderly low‐income residents. The population of Japan has aged to the point at which the elderly outnumber the residents under 15 years old, and this has presented new challenges for public housing. The changes in policy have been influenced by the aging population, and public housing is being adapted for elderly residents. The concentrations of poverty in public housing, which arguably have been exacerbated by the “Adaptability and Benefit Principle” and its rent calculation system introduced in the 1990s, remain to be resolved. Many disadvantaged elderly individuals are at risk of losing their homes, and it is necessary that the governmental entities in Japan proactively provide subsidies to property owners for the support and housing of elderly low‐income households. Osaka City is used as an example of the problems and potential solutions involved in the public housing of disadvantaged elderly.

Research on the Regional Characteristics of Marine Coastal Architecture from the Perspective of Ecological Development

Guo, S.; Wang, S., and Chen, L., 2020. Research on the regional characteristics of marine coastal architecture from the perspective of ecological development. In: Yang, D.F. and Wang, H. (eds.), Recent Advances in Marine Geology and Environmental Oceanography. Journal of Coastal Research, Special Issue No. 108, pp. 221–225. Coconut Creek (Florida), ISSN 0749-0208.In this paper, based on the theory of ecological development context on the basis of the building ecology theory and its related theory, the natural resources and ecological environment as a sea-coast construction of endogenous factors, the principle of economic benefit, ecological benefit principle as marine coastal construction should follow the basic principles of “through research, natural resources, ecological environment interact with other factors of production, form associated with ecological resources, and affect the evolution of Marine coastal construction path.” In the marine area, the marine architecture is the epitome of the history and culture of the marine city. The marine architecture with regional characteristics can not only continue the urban context, but also improve the image of the city and deepen people's overall impression of the city. Therefore, from the perspective of ecological development, this paper studies the regional characteristics of marine coastal architecture.

Kajian Teoritik Terhadap Urgensi Asas Dalam Akad (Kontrak) Syariah

The concept of or in sharia transactions is an important element that regulates and determines the relationship between the economic actors (among others) in a transaction that is related to the contract. Sharia sees the validity of the Akad can be said to be fulfilled if it meets the conditions and pillars of contract. Then, there is a basic principle that can stimulate the contract which is the basis of a foundation, basic, point of decline and footing that serves as a corridor in the creation of the contract as well as a corridor to interpret in resolving treaty disputes. Therefore, the principle becomes very important to be further examined in order to understand the various kinds of akad to make the development of contemporary business Akad and become a reference in making contract. This type of research uses library research. There are principles underlying the creation, enforcement and implementation of sharia contracts that include the principle of ibahah, the principle of freedom of law, the principle of consensualism, the principle of promise binding, the principle of balance, the principle of benefit, the principle of trust, the principle of justice, the principle of personnel, and the written principle.

An Introduction to Food Cooperatives in the Bekaa Valley, Lebanon: Territorial Actors and Potential Levers to Local Development Through Culinary Heritage.

Economic development approaches are increasingly entailing local geographic scales and encouraging the mobilization and organization of territorial actors given local conditions and resources. Lebanon is a country facing frequent uncertainty with recent economic and social difficulties. Its popular cuisine may play a key role in its development and that of its rural space. In fact, that cuisine incorporates a traditional cultural practice called “Mouneh” which consists of preserved pantry foods, historically used to ensure household nutrition. Today, rural food cooperatives are engaging in that practice using agricultural produce from local farmers and are employing women. Despite strong internal and external challenges, they remain attractive actors as their principles of collective benefit, participation and democracy form a strong link with sustainable development goals. This study transversally analyzes the status of food cooperatives in a major agricultural region in Lebanon, the Bekaa valley. Findings mainly quantified size and production and provided a mapped representation of the spatial dependencies on local farmers versus urban markets for trade. With 75% women members and firm reputation in authenticity, food cooperatives in the Bekaa specifically and Lebanon generally are also extensively supported by donors but are being labeled as donor-dependent. Yet, cooperatives are localized in a largely agricultural territory with sufficient evidence of differentiation that could potentially be valorized. Hence, with optimal framing, regulation and networking of cooperatives, one can assume a protection of culinary heritage is possible with scalable contribution to food security and needed local development given major recent setbacks.

Effectiveness, Challenges and Countermeasures of China-CEE Cooperation

China-Central and Eastern European Cooperation (referred to as “16+1”, later developed into “17+1” or China-CEE Cooperation) is an important element and effective complement to China's efforts to promote the development of cooperation among the 17 CEE countries, the balanced development of the CEE sub-regional and the development of various areas of China-EU cooperation. Since 2012, when the framework was proposed, it has witnessed the establishment of a cooperation and coordination mechanism guided by leaders' meetings, ministerial meetings and forums or expositions for building a comprehensive, multi-field and multi-level pattern of cooperation. The framework is based on the interests of both sides and in line with the trend of common development, mutual benefit and win-win. In the eight years, it has achieved fruitful results in the areas of policy communication, trade and investment growth, infrastructure construction, capital financing and civil exchanges, so as to promote the economic stability and sustainable development of countries involved. It also faces internal and external challenges, like the imbalanced development, divergent interests, interference by interested countries, and the deterioration of security situation in the Middle East. As the cooperation deepens, it is important to adhere to the principles of mutual benefit and win-win and dock with different frameworks on all fronts. It is necessary to better understand EU laws and regulations and seize new opportunities for cooperation, including civil exchanges, etc.

Optimal design and management of distributed energy network considering both efficiency and fairness

In this paper, based on the principle of complementation, interaction and mutual benefit of distributed energy prosumers, an integrated analytical framework considering both overall efficiency and individual fairness is proposed for the optimal decision-making of the distributed energy network integrating both electric and thermal interchanges. Firstly, from the viewpoint of overall efficiency, a collaborative optimization model is developed for the determination of system configuration, operating strategy, as well as layout of energy interchanging network. Following which, from the viewpoint of fairness of prosumers, a profit allocation model is proposed based on the cooperative game theory. By employing the Core and Shapely Value methods, the corresponding profit allocation measure can be determined while considering both aspects of stability and fairness. According to the simulation results of a numerical study, the energy interchange among prosumers may result in not only economic, but also energy and environmental benefits compared with the situation without energy interaction. In addition, by employing the Shapely value method, a sole profit allocation strategy can be determined based on the contribution of each prosumer on the whole network, which may achieve a win-win result of both individual and overall interests.

Impact of Financial Cooperation under the Belt and Road Initiative on the Global Economy

The belt and Road Initiative is a platform for multilateral regional economic and trade cooperation advocated by China, which bears the important historical mission of political mutual trust, economic cooperation and trade cooperation. The cultural integration between China and its neighboring countries promotes the formation of a new international economic order and the construction of a harmonious society. This measure increases the total export volume of China's countries along the way, thus increasing the proportion of states along the way in China's trade structure, improving the trade situation and increasing the importance of dividend policy. From another point of view, based on the principles of openness, tolerance, peaceful cooperation, mutual benefit and mutual learning, we should take cooperation, co construction, sharing and we are committed to building a responsible society and an idea of equality, cooperation, tolerance and win win for the common destiny. In the whole country, compared with the traditional way of competition, this is the innovation and Transcendence of the traditional economic theory of geography, thus forming a new type of economic theory. China's traditional economy Belt and Road, has been seriously impacted and restricted since the global financial crisis in 2008. China's "Belt and Road" initiative has brought these areas into a state of rapid development and become the leader of China's economic development. Meanwhile, the internationalization of these areas has become a trend of future development. This paper will explore Belt and Road initiative, the global economic impact and long-term planning development under the background of global cooperation and financial system.

Kemitraan Strategis Antar Stakeholder Dalam Pengembangan Desa Wisata Gubugklakah Kab. Malang, Jawa Timur

This study intends to obtain comprehensive information of strategic partnerships between stakeholders in the development of in the Gubugklakah Tourism Village, Malang Regency – East Java. This study uses a qualitative research design with a phenomenographic approach. Data collection was carried out by interviewing penta-helix stakeholders, observations to the potential tourism objects and how the implementation of partnership strategies there, and studying all documents related to Gubugklakah Tourism Village strategies and policies. The results showed that 1). the strategy & policy development direction of the Gubugklakah Tourism Village is to make the Tourism Village managed professionally using a business approach that involves all stakeholders in a penta-helix framework, with the ultimate goal of mutual prosperity; 2). stakeholder participation involved in the development of the Gubugklakah Tourism Village in the concept of strategic partnership has been going well which is characterized by cohesiveness based on the principle of mutual trust, openness, mutual need, and mutual benefit; 3). the efforts made in the problem of strategic partnership are applying the five concepts of tourism village management, namely leadership, profit sharing system, product innovation, partnership, and marketing through a personal and familial approach.

Land‐based financing of cities in India: A study of Bengaluru and Hyderabad and directions for reforms

A conspicuous feature of cities in India is that the basket of revenue sources with municipalities is very narrow. However, the authorities have not exploited the revenue sources already available to them such as property tax, vacant land tax, and other land‐based revenue instruments. This is puzzling as land values in Indian cities are increasing exorbitantly, creating windfall benefits to landowners. The economic theory highlights the merits of land as a tax base to finance local public goods on efficiency, ability to pay, equity and benefit principles. Further, internationally, countries have successfully adopted land‐based instruments to finance, urban development projects during their urban transition. This article attempts to draw lessons from theory and practice for municipal finance reforms in India. As the context of fiscal federalism differs between countries, obviously not all revenue instruments adopted in other countries can be readily applied in India. Accordingly, we study the initiatives of Hyderabad and Bengaluru cities in using urban land as a resource to identify appropriate instruments for Indian cities. We combine theory with the practices followed by the two pioneering cities to suggest a reform agenda in India for designing land‐based tools to finance city infrastructure and services.

Sinkronisasi Peraturan Perundang-Undangan Tentang Kebijakan Bebas Visa Kunjungan

In order to guarantee the benefits and protect various national interests as well as in the framework of upholding the state's sovereignty in the immigration sector, it is necessary to stipulate principles, supervision systems, service procedures for the entry and exit of people into and from the territory of Indonesia. The regulation on Visit Visa Free in Indonesian legislation is inconsistent with each other with the application of free visit visas on the basis of reciprocity and the principle of benefit. The Immigration Law stipulates that the granting of visa exemptions must pay attention to the principle of reciprocity and the principle of benefit, while the Presidential Regulation on Visit Visa Free stipulates that the purpose of granting visa exemptions for certain countries is in the framework of tourist visits. Thus, neither the reciprocity principle nor the benefit principle which is the basis for the consideration of granting visit visa exemptions has not been fulfilled in the policy of the Presidential Regulation on Visit Visa Free.

Problematika Fungsi Hakim Pengawas dan Pengamat Dalam Sistem Peradilan Pidana Indonesia: Tinjauan Studi Socio-Legal

In this study, the author considers 3 (three) reasons that are considered important such as philosophical aspects, aspects of criminal law theory, and political aspects of national criminal procedural law after describing 5 (five) previous legal scientific studies related to the implementation of supervisory judges and observers in the criminal justice system. This study aims to reflect on the legal principles of the kimwasmat institution and build models and patterns of implementing the kimwasmat institution. This research intends to answer 2 (two) legal issues: firstly, what are the legal principles contained in Article 280 of the KUHAP. Secondly, what is the model and pattern of implementation of the supervisory and observer judge institutions based on Article 280 of the KUHAP. This legal research uses the socio-legal research method, the materials of which are the results of interviews of judges in deliberate district courts, study of court official documents, relevant laws and regulations to legal issues, legal theory and social science theories. This study found, firstly, the function of kimsmat based on the principle of legal certainty and the principle of benefit which seeks to be married into the principle of certainty which is useful based on Pancasila. Finally, the classical bureaucratic model and the institutional model as well as the aspects of state administration to explain the management and control functions of the authority of the kimwasmat become the basis for the court to carry out criminal objectives.

Pengawasan terhadap Transaksi Bisnis E-Commerce dalam Mewujudkan Perlindungan Konsumen

E-commerce is a buying and selling activity carried out via the internet with electronic media. Based on this, two problems were raised as follows: 1). What are the aspects of consumer protection against electronic business transactions, 2). How to regulate the control of electronic business transactions in ensuring the implementation of consumer rights. The research method used in the preparation of this research is normative with a statutory approach and a conceptual approach, namely analyzing the problems to be discussed through legal concepts taken from several books and literature that have relevance to the problem. The data sources used are primary data, namely through statutory regulations, secondary data, namely using legal theory and experts, and tertiary data, namely related to legal dictionaries and encyclopedias. The technique of collecting data is through the method of recording legal materials and collecting references used. The data analysis used systematic legal interpretation and legal argumentation based on deductive logic. However, all the benefits that are offered, there is a concern about the responsibility of online companies to online consumers considering so many online companies. The Trade Law and the Consumer Protection Act are the basis for trading in online trading and / or in conventional trading. In this case the need for supervision in order to improve harmony in each application. The results showed that the aspect of protection was carried out by defending the rights of consumers against the disturbance of other parties. In order to increase awareness, knowledge, concern and independence of consumers, especially in choosing, determining and demanding their rights as consumers. There are several principles in consumer protection, namely the principle of benefit, the principle of justice, the principle of security and safety, the principle of balance, the principle of legal certainty.

Missing an Opportunity: In an Era of Fiscal Conservatism, Why Are Parkland Dedication and Park Impact Fees Underutilized?

Parkland dedication and park impact fees are governmental exactions that are imposed as a condition for permitting development. They are manifestations of the Benefit Principle of government. This recognizes that if taxes are not to be raised and quality of life is not to be reduced, then those who benefit from services should be required to pay for them. In many communities, the political mantra is dominated by fiscal conservatism. Operationally, this generally means elected officials will not support increases in taxation. Hence, exactions designed to ensure growth pays for itself are consistent with this prevailing political mantra. Despite this “goodness of fit,” they remain underutilized. The paper examines the reasons for this and suggests strategies for surmounting these challenges. The evolution of parkland dedication and park impact fees is described, and their complementarity is explained. Often, they are mistakenly regarded as operational synonyms, but different operational implications spring from their different geneses and these are highlighted. Reluctance to utilize the full potential of exactions stems primarily from the beguiling myth that population growth in a community expands the tax base which keeps taxes low. This myth frequently stems from the “urban growth machine,” which has a strong self-interest in perpetuating it and the loudest megaphones through which to disseminate this message. Evidence that exposes this shibboleth is presented. Rationales for imposing maximum exactions are presented. In sum, those of us who are elected officials can address problems of growth in three ways: Raising taxes on existing residents, allowing the level of service to decline by doing nothing, or using parkland dedications and park impact fees to make new residents pay for the new parks demand they have created. An analysis is offered as to who ultimately pays for parkland dedications and park impact fees. There are three sets of stakeholders: New homeowners, developers, and landowners. The popular belief that the fees are passed forward to new homeowners is challenged. It is pointed out that the most likely scenarios are that (i) the costs are passed back to landowners, since developers will respond to higher dedications or fees by paying less for the land; or (ii) the costs of building a dwelling are mitigated by reducing its size and/or the quality of its fittings, finishing or landscaping. The concluding section examines why they are underused and suggests a viable strategy for surmounting opposition is to point out the opportunity cost to a community’s taxpayers of not implementing maximum dedications and/or impact fees. Subscribe to JPRA

Prospects for matching strategic directions of the intergraphic development of the Economic Union and the Economic belt of the Silk road

The accelerated economic development of China in recent decades has allowed it to accumulate the potential to multiply its influence in Eurasia and initiate a number of ambitious political and economic projects designed for the long term. The most important of these are the concepts of the Silk Road Economic Belt (SREB) and the 21st Century Marine Silk Road (UWB), put forward by Chinese President Xi Jinping in autumn 2013 and subsequently combined under the title "One Belt — one way" as the strategy of China’s foreign economic policy, at least until 2022. Another factor behind the emergence of the SREB concept is the change in China’s foreign economic paradigm and its transition from a country attracting foreign direct investment to a donor country. Therefore, industrial cooperation is an important part of the SREB. In the negotiations of the EAEU countries with China on the integration of the EAEU and the SREB, it is necessary to take into account the interests of the industrial development of the EAEU countries, as well as the possible economic, political, operational and environmental risks that the process of interfacing with the SREB entails. It is necessary that the industrial cooperation of the EAEU countries and China be based on the principles of equality and mutual benefit.

Coherence of the Rules of Sharia Against Pancasila

<p>This paper aims to find the coherence of sharia principles towards Pancasila. Pancasila as the philosophical basis of the state has an important role in the life of the nation and state. The principles of sharia are important principles for Muslims in muamalah. The type of research used is normative legal research to find coherence between sharia principles in Pancasila. The approach used is a conceptual approach. Secondary data were collected through literature study. Analyze the data using the syllogism method of deduction and interpretation, where the sharia principle is coherent with Pancasila. The results showed that first, the concept of ownership of property and payment of zakat and justice is coherent with the first, second and fifth precepts of Pancasila. Second, the principle of willingness is coherent with the second principle of humanity which is just and civilized, the principle of equality is coherent with the third principle of Indonesian unity, the principle of honesty and truth is coherent with the principle of the Almighty God and the second principle of fair and civilized humanity, the principle of benefit and mutual advantageous in line with the fifth precepts of social justice for all Indonesian people, the written principle in sharia principles is in line or coherent with the fourth principle of populism, which is led by wisdom in deliberation / marriage.</p><p> </p><p><strong> </strong><strong>Keywords:</strong> Coherence; Sharia Principles; Pancasila.</p>

Applying the Ethical Principle of Social Benefits in Nursing Research in Developing Countries: the Case of Jordan

Research on human subjects is ethically justified when its anticipated results would ultimately benefit the society or public and not only the individuals participating in this research. Besides contributing to scientific knowledge, social benefits of scientific research may extend to all aspects of the public’s life including health, education, and security. In this paper, we aimed to discuss the social benefits principle as an ethical requirement for the conduct of scientific research in general and nursing research in particular. We critically examined the current situation of nursing research in developing countries including its adherence to the social benefits principle and provided exemplars of both hindered and successful utilization of nursing research evidence in developing countries. We concluded that the utilization of nursing research evidence in clinical practice, education, and policy making is almost nonexistent and faces many challenges in most developing countries. Thus, most nursing research in developing countries are not currently meeting the social benefit principle of the ethical conduct of scientific research. We provided recommendations to promote the utilization of nursing research in evidence-based practice, nursing education, and health policy.

KONSEP KEPENTINGAN UMUM DALAM PENGADAAN TANAH DIHUBUNGKAN DENGAN KEPASTIAN HUKUM

The debate arises regarding the meaning of the concept of public interest. The concept of public interest changes, not the same/different so it is not clear, not firm and not standard, both in regulations, in the opinion of experts, in court decisions, and the implementation of land acquisition. As a result of the concept of public interest is interpreted differently, namely interpreted in the interests of the private, business (commercial) and financiers to seek maximum profits. The research approach used is juridical normative, with the nature of descriptive-analytical research. The research source uses secondary data consisting of primary, secondary, and tertiary legal materials. The results of the first research are the concept of public interest in land acquisition, that the concept of public interest is regulated in several laws and regulations, in the opinion of experts, court decisions, and implementation of non-standard land acquisition. The concept of public interest in Article 1 Number (6) of Law No. 2 of 2012 is not clear. For this reason, the concept of public interest is made standard so that it is not interpreted differently, that is, interpreted for business purposes in the context of seeking profit. If interpreted for business purposes, it is not useful for everyone, including the community and the state. The results of the research of the two concepts of public interest in the land acquisition are related to legal certainty, that the concept of public interest is regulated in several laws and regulations, in the opinion of experts, court decisions, and the implementation of non-standard land acquisition, then there is no legal certainty. The concept of public interest in Article 1 Number (6) of Law No. 2 of 2012 is unclear which ultimately does not provide legal certainty. The meaning of legal certainty is order, what is allowed, and what is not allowed. To guarantee legal certainty, the concept of public interest in the article is added to the element of public interest that is not for business purposes, so that the article is in the interest of the nation, state, and society as much as possible for the prosperity of the people and not for business. Keywords : Public Interest, Land Acquisition, Benefit Principle.

Pengaruh Kemitraan terhadap Kondisi Sosial Ekonomi Petani dan Lembaga Mitra (Suatu Kasus di Asosiasi Aspakusa Makmur)

A partnership is a business strategy that is cultivated in a cooperative relationship between two or more parties with each other's principles of need, raising, and mutual benefit. The goal is to know the impact of partnerships formed between farmers partners with Aspakusa Makmur Association, know the influence of partnership factors namely communication, cooperation, trust, commitment, and conflict on the social partnership conditions of farmers partners and Aspakusa Makmur Association and know the influence of acceptance, experience, land tenure, and relationship value to the economic partnership condition of farmers partner and Aspakusa Makmur Association. The research methods used are surveys. Sampling using a simple random sampling technique of 53 respondents. The implementation of research started in January - February 2020. Data analysis uses descriptive analysis and multiple linear regression. The results showed that the partnership pattern formed as a general trade partnership pattern. Variable cooperation (X2) and commitment (X4) have a significant influence on the social partnership conditions (Y1), while the communication (X1), trust (X3), and conflict (X5) do not have a significant influence on the social partnership conditions (Y1). Variable acceptance (X6) and relationship value (X9) have a significant influence on the economic partnership conditions (Y2), while the experience (X7) and land tenure (X8) do not have a significant influence on the economic partnership conditions (Y2). The need to expand the market for increased sales and profits, it will increase the number of partner farmer supply and minimize the possibility of stacking and rejection of crop yields.

Tinjauan Filsafat Hukum Islam terhadap Pelaksanaan Remisi bagi Pelaku Tindak Pidana

The paper aims to examine the perspective of Islamic legal philosophy on the implementation of Remission in terms of legal principles and justice. There are three conclusions from this article. Firstly, good behavior which is a requirement for a criminal to receive remission cannot be named as the concept of repentance in Islamic law. Secondly, the remission given to the perpetrator is not based on the principles of law and justice in Islam. Thirdly, it is suggested that Presidential Decree No. 174 of 1999 concerning Remission needs to be reviewed by distinguishing the types of crimes committed, so that justice, peace, and benefit for the community can be obtained. Even so, it should be noted that based on the philosophy of Islamic law, remission which is given to the criminals (convicts or child criminals) who have committed serious human rights crimes, corruption, drug dealers, murder, and transnational crimes, etc. is not following the principles of law, justice and benefit.