Journal articles on the topic 'Ruling fiscali'
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1
Arena, Amedeo. "State Aids and Tax rulings: an assessment of the Commission’s recent decisional practice." Market and Competition Law Review 1, no. 1 (September 5, 2019): 49–79. http://dx.doi.org/10.7559/mclawreview.2017.308.
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Tax rulings are binging decisions that taxpayers may seek from tax authorities to determine in advance how certain transactions will be treated fiscally. However, tax rulings can have an “alternative use”: that of granting a particularly advantageous fiscal treatment to specific taxpayers, typically large multinational groups willing to invest and create jobs in the tax jurisdiction concerned, without extending it to other taxpayers and without triggering a tax war with other jurisdictions. This article focuses on the European Commission’s enforcement of State aids rules against certain EU Member States in respect of tax rulings issue to a number of multinational companies. After a brief account of the economic rationale for tax rulings and their potential relevance in the context of EU tax competition, the article provides an overview of the Commission’s individual and general measures designed to attract multinational investors in return for significant fiscal advantages. The central part of the article provides an analytical assessment of the Commission’s on-going and closed proceedings on tax ruling practices, having regard to the four constituent elements of the notion of State aid. Regard is then had to the peculiar challenges involved with recovery of State aids granted in the form of tax rulings and, finally, to the systemic implications of the Commission’s initiatives for the division of competences between the EU and its Member States and for the establishment of a fiscal union.
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Ambrożej, Elżbieta Agnieszka. "Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations." Public Governance, Administration and Finances Law Review 3, no. 1 (June 30, 2018): 5–15. http://dx.doi.org/10.53116/pgaflr.2018.1.1.
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This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solutions concerning it, as well as the practice of issuing those rulings by competent tax authorities. The main objective of the contribution is to confirm the hypothesis that legal regulations concerning tax ruling provisions and the practice of issuing them did not sufficiently ensure the main purpose of the ruling, i.e. uniformity of application of tax law by the fiscal apparatus, as well as legal security of taxpayers. The research used a dogmatic and legal research method, which was supplemented by an analysis of the case law of administrative courts and the Constitutional Tribunal, as well as the existing statistical analysis.
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Pierre, Jocelyn. "Stimuler les investissements étrangers : combiner clarté, hospitalité et sécurité." Gestion & Finances Publiques, no. 2 (March 2021): 80–89. http://dx.doi.org/10.3166/gfp.2021.2.011.
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La sécurité fiscale apportée à un projet porté par un investisseur étranger, constitue l’un des éléments phares du « paquet fiscal » qu’un pays peut lui offrir. Cet article propose de résumer les grandes lignes de cette sécurité en trois piliers : un « corpus unique » d’accès à la règle fiscale ; un « guichet unique » animé par un interlocuteur de haut-niveau avec lequel l’investisseur pourra engager sur la durée un échange sincère et constructif ; un dispositif de rescrit (advance tax ruling) : véritable contrat entre l’investisseur et l’administration d’accueil, formalisant juridiquement cette relation de confiance. Certains pays en quête d’attractivité des investissements pourraient souhaiter s’en inspirer.
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Jose Manuel Calderón Carrero. "Irlanda/Comisión y Apple Sales International y Apple Operations Europe: COMENTARIO A LA SENTENCIA DEL TRIBUNAL GENERAL DE LA UE, DE 15 DE JULIO DE 2020. Asunto: T-778/16 y T-892/16." Revista Técnica Tributaria 4, no. 131 (February 3, 2021): 237–42. http://dx.doi.org/10.48297/rtt.v4i131.598.
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Ayudas de Estado en materia fiscal-Tax Rulings & APAs-Ventajas fiscales selectivas concedidas por una Administración tributaria-Atribución de beneficios a establecimientos permanentes-Utilización del Soft-law OCDE (arm 's length principle)
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HAHM, SUNG DEUK, MARK S. KAMLET, and DAVID C. MOWERY. "The Political Economy of Deficit Spending in Nine Industrialized Parliamentary Democracies." Comparative Political Studies 29, no. 1 (February 1996): 52–77. http://dx.doi.org/10.1177/0010414096029001003.
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This article analyzes the influence of four sets of factors on deficit spending in 9 industrialized parliamentary democracies during 1958-1990. This article analyzes the influence of these factors and introduces and tests the importance of an additional potential influence on the size of a country's fiscal deficit: the “strength of fiscal bureaucracy.” It is argued that the stronger a country's fiscal bureaucracy, the lower its deficit, ceteris paribus. Empirically, the authors find that the state of a nation's economy heavily affects its deficit. Little systematic relationship is found between the ideology of the ruling political party and a nation's deficit or between the political strength of the ruling party and deficits, in contrast to the findings of Roubini and Sachs. Finally, it is found that the strength of a country's fiscal bureaucracy is an important influence on the deficit in these 9 industrialized parliamentary democracies.
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Saylor, Ryan, and Nicholas C. Wheeler. "Paying for War and Building States." World Politics 69, no. 2 (March 6, 2017): 366–408. http://dx.doi.org/10.1017/s0043887116000319.
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Many scholars believe that intense warfare propelled state formation in early modern Europe because rulers built tax institutions to pay for wars. Scholars likewise cite milder geopolitical pressures to explain the lackluster state building in the developing world. The authors analyze episodes of ferocious warfare in and beyond Europe and find that despite similar fiscal strains, not all governments built strong tax institutions to service wartime debt. When net creditors in a country's credit market were part of the ruling political coalition, they pressed governments to diversify taxes and strengthen fiscal institutions to ensure debt service. But when net debtors held political sway, governments were indifferent to debt servicing and fiscal invigoration. Coalitional politics can help to explain why mounting debt-service obligations led to fiscal institution building in some cases, but not others. The analysis highlights how the private economic interests of ruling coalition members can affect state building.
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Gengler, Justin, and Laurent A. Lambert. "Renegotiating the Ruling Bargain: Selling Fiscal Reform in the GCC." Middle East Journal 70, no. 2 (April 15, 2016): 321–29. http://dx.doi.org/10.3751/70.2.21.
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Rossi-Maccanico, Pierpaolo. "Fiscal State Aids, Tax Base Erosion and Profit Shifting." EC Tax Review 24, Issue 2 (April 1, 2015): 63–77. http://dx.doi.org/10.54648/ecta2015008.
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In this article, the author describes the application of State aid rules in reviewing EU Member States' tax measures for multinationals providing possibilities for tax arbitrage (Base erosion and profit shifting - BEPS). The author provides examples of measures favouring tax arbitrage which are identifiable as State aid if analysed from that perspective and explains how the application of State aid rules is theoretically justifiable and even more appropriate from an EU perspective rather than the use national anti-abuse rules. The author suggests that State aid review is a more effective instrument to tackle abusive tax planning in the EU, because a supranational regulator, subject to EU judicature control, manages it. The author considers that the power of the tax administrations to correct the taxpayers' determinations of their taxable income and fix them on the basis of independent criteria is intrinsically discretional and that transfer-pricing corrections may be cast into legal uncertainty. Accordingly, a new procedural framework is required to restore legal certainty to an area of State aid control which puts into question the proper implementation of the transfer-pricing power of correction by the competent tax administrations. With the grant of an advance ruling a tax administration provides advance certainty about the acceptable determination of the taxable income that a taxpayer should follow; which the author considers to be a sui-generis special right within the meaning of Article 106(1) TFEU. The article accordingly suggests that the Commission adopts a directive under Article 106(3) TFEU to define the conditions under which individual rulings can be granted in respect of undertakings enjoying special rights such as the multinationals being the recipients of transfer-pricing adjustments.
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Espinosa Taipe, Danny Lenin, and Katherine Estefanía Hoyos Navas. "Desafíos fiscales originados por la globalización de la economía y los esquemas de planificación fiscal agresiva: ¿ha podido Ecuador afrontarlos?" USFQ Law Review 6, no. 1 (August 12, 2019): 18. http://dx.doi.org/10.18272/lr.v6i1.1402.
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En los últimos años, la economía mundial se ha visto obligada a evolucionar por diferentes factores, tal como el génesis de la economía digital, el fortalecimiento de relaciones comerciales internacionales y la búsqueda perenne de los inversores de capital por obtener mayores rendimientos. Todo esto ha dinamizado los mercados internacionales, lo cual de una u otra forma produce efectos fiscales, y es aquí donde entra en juego la planificación tributaria, la cual no es más que un esquema estratégico derivado del estudio y análisis de las ventajas o beneficios fiscales que una persona podría gozar por realizar sus actividades comerciales tomando en cuenta su domicilio, el tipo de actividad que realice, el vehículo societario que utilice, la estructuración societaria que forme, entre otros factores.
Sin embargo, muchos han intentado obtener beneficios tributarios abusivos, mediante interpretaciones desmedidas de la Ley, lagunas normativas, tax rulings, evasión y elusión fiscal, además de tantos otros mecanismos. La aplicación de estos esquemas resulta en que los contribuyentes realicen escasa o nula tributación, lo cual afecta a las administraciones tributarias de forma global.
Por tanto, con el presente artículo pretendemos realizar un análisis sobre los principales desafíos originados por la planificación fiscal agresiva y casos en que contribuyentes han obtenido beneficios tributarios millonarios por la aplicación de este tipo de estrategias. Adicionalmente, se analizará qué medidas se están tomando mundialmente para combatir la planificación fiscal agresiva, para finalmente enfocarnos en la aplicación de estos preceptos en el plano ecuatoriano, acompañado de un breve estudio sobre la legislación interna que busca limitar el uso exagerado de beneficios tributarios.
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Łukowiak, Bartosz. "Pojęcie apelacji i kasacji co do środka karnego w postępowaniu w sprawach o przestępstwa skarbowe i wykroczenia skarbowe – glosa do wyroku Sądu Najwyższego z 8.02.2019 r., IV KK 295/18." Prawo w Działaniu 51 (2022): 145–51. http://dx.doi.org/10.32041/pwd.5111.
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In the commented judgment, the Supreme Court took the view that the forfeiture of devices used for gaming machines imposed in the proceedings in fiscal offenses and fiscal misdemeanor cases does not constitute a penal measure, and therefore the cassation appeal against the ruling in the part regarding the penalty is not considered directed against forfeiture under extension of the scope of the appeal based on Article 447 § 2 of the Polish Code of Criminal Procedure. The paper presents arguments for this position to be considered erroneous and analyses the differences in the regulation of penal measures under general and fiscal criminal law and proposes the necessary legislative changes.
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Schneider, Karsten. "Yes, But … One More Thing: Karlsruhe's Ruling on the European Stability Mechanism." German Law Journal 14, no. 1 (January 1, 2013): 53–74. http://dx.doi.org/10.1017/s2071832200001711.
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As in its first leading Euro-Case (“Greece Bailout”) one year ago, the Second Senate of the Federal Constitutional Court (FCC) once again decided on the fate of Europe's bailout. The Court's ESM ruling on September 12, 2012, clears the path for the next steps in a fast-moving “rescue” situation. This time for the ratification of three international agreements: The insertion of Article 136(3) TFEU, the new Treaty establishing the European Stability Mechanism (ESM Treaty), and the new Treaty on Stability, Coordination and Governance in the Economic and Monetary Union (Fiscal Compact).
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Docksey, Christopher. "Ministerio Fiscal: Holding the line on ePrivacy: Case C-207/16 Ministerio Fiscal, EU:C:2018:788." Maastricht Journal of European and Comparative Law 26, no. 4 (July 15, 2019): 585–94. http://dx.doi.org/10.1177/1023263x19853714.
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In Ministerio Fiscal the Court of Justice of the European Union has considered once again the criteria governing access by the authorities to data retained by electronic communications service providers permitted under Article 15(1) of Directive 2002/58 (the ‘ePrivacy Directive’), in particular the principle of proportionality and the concept of ‘serious crime’ as developed in the recent Digital Rights and Tele2 rulings.
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Sheng, Yumin. "The regional consequences of authoritarian power-sharing: Politburo representation and fiscal redistribution in China." Japanese Journal of Political Science 20, no. 3 (June 21, 2019): 162–89. http://dx.doi.org/10.1017/s1468109919000069.
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AbstractMuch political economy research examines how higher-level political representation of the constituent jurisdictions affects resource redistribution among the lower-level units in democracies, but little work has probed the redistributive consequences of regional political representation under dictatorship. This study investigates the effect of membership for provincial officials in the Politburo of the single-ruling Chinese Communist Party (CCP) on fiscal resource flows between the central government and provincial governments in reform-era China. I find robust evidence that the provinces overseen by CCP Politburo members tended to remit more budgetary revenues to the center but did not receive larger central budgetary subsidies. This is consistent with a territorial logic of authoritarian power-sharing in single-party states, which suggests that the regionally selective presence at a collective ruling-party decision-making forum for subnational officials aims at tighter political control to help induce greater policy compliance from below.
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Capuno, Joseph. "Transfers-induced gerrymandering under decentralization in the Philippines." Lex localis - Journal of Local Self-Government 11, no. 3 (July 1, 2013): 409–29. http://dx.doi.org/10.4335/11.3.409-429(2013).
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While gerrymandering in developing countries is often pushed by local authorities to secure political advantages, fiscal grants systems under decentralization may also result in the same. We investigate this issue to identify the correlates of the growth in the number of cities in the Philippines in 2001-2010. Using a panel of municipal-level data, population pressure is found to be the main factor that drives cityhood. Also, the likelihood of the same ruling political family to remain in office in 2010 is found to be higher in new cities. Reforms in the country's fiscal transfer program are suggested.
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Begg, Iain, and Waltraud Schelkle. "The Pact is Dead: Long Live the Pact." National Institute Economic Review 189 (July 2004): 86–98. http://dx.doi.org/10.1177/002795010418900109.
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The ECOFIN Council decision of November 2003 that noted the existence of ‘excessive deficits’ in France and Germany but did not impose sanctions on these two governments was widely interpreted as sounding the death-knell for the Stability and Growth Pact. A ruling by the European Court of Justice on 13 July 2004 annulled this decision, paving the way for reform of fiscal policy coordination in the Euro Area. This article examines what caused the difficulties that have arisen, reviews and appraises a range of proposals for reform of EMU's fiscal policy rules and suggests a way forward.
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Herzog, Bodo. "Corona-Bonds und EU-Verschuldung: Zukunftsvision oder Europäische Naivität?" Zeitschrift für Wirtschaftspolitik 69, no. 2 (September 25, 2020): 148–65. http://dx.doi.org/10.1515/zfwp-2020-2032.
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AbstractThis article studies the current debate on Coronabonds and the idea of European public debt in the aftermath of the Corona pandemic. According to the EU-Treaty economic and fiscal policy remains in the sovereignty of Member States. Therefore, joint European debt instruments are risky and trigger moral hazard and free-riding in the Eurozone. We exhibit that a mixture of the principle of liability and control impairs the present fiscal architecture and destabilizes the Eurozone. We recommend that Member States ought to utilize either the existing fiscal architecture available or establish a political union with full sovereignty in Europe. This policy conclusion is supported by the PSPP-judgement of the Federal Constitutional Court of Germany on 5 May 2020. This ruling initiated a lively debate about the future of the Eurozone and Europe in general.
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Steierberg, Daniela, and Florian Haase. "Germanys Fiscal Court Rules on Tax Deductibility of Donations to Foreign Charities." EC Tax Review 24, Issue 5 (October 1, 2015): 286–88. http://dx.doi.org/10.54648/ecta2015029.
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In a most recently published judgment (8 May 2015), the German Federal Fiscal Court 1 specified the requirements under German tax law regarding the deductibility of donations to foreign charitable organizations. Whereas the national German written law rules as such are rather straight-forward and clear, these rules had to be interpreted in the light of recent ECJ rulings. In that regard, the German Federal Fiscal Court rendered a landmark decision with far-reaching consequences.
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Woźniak, Krzysztof Raul. "Persuasive model of reaction towards tax avoidance in penal fiscal regulations." ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 22, no. 4 (January 23, 2019): 9–12. http://dx.doi.org/10.5604/01.3001.0012.9648.
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Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for advance tax ruling and initiation of tax avoidance proceedings. The institutions of voluntary disclosure, correction of tax return and voluntary submission to liability are offered to those individuals or companies who have committed tax-related offences and want to avoid conviction at the end of penal fiscal proceedings.
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Busch, Marc L., and Krzysztof J. Pelc. "Words Matter: How WTO Rulings Handle Controversy." International Studies Quarterly 63, no. 3 (May 28, 2019): 464–76. http://dx.doi.org/10.1093/isq/sqz025.
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Abstract The rulings of internationals courts are often reduced to “who won?,” but much more is at stake. Like other institutions, the World Trade Organization (WTO) offers rulings that balance legal discipline against political constraints. We argue that one way in which the WTO handles politically sensitive issues is by increasing the amount of affect in their rulings. In doing so, judges provide national governments with discursive resources to persuade their domestic audiences of the legitimacy of compliance. To test our expectations, we conduct a text analysis of all rulings rendered by the institution since 1995. Specifically, we find that more politically charged decisions, such as the ones concerning nonfiscal rather than fiscal aspects of national treatment claims, are explained in qualitatively different terms. We also find that, as an issue gets ruled on repeatedly, the amount of affect deployed progressively decreases. In sum, the WTO chooses its words strategically to persuade litigants, and their domestic audiences, of the legitimacy of compliance in politically fraught disputes.
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Nakash, Yitzhak. "Fiscal and Monetary Systems in the Mahdist Sudan, 1881–1898." International Journal of Middle East Studies 20, no. 3 (August 1988): 365–85. http://dx.doi.org/10.1017/s0020743800053678.
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This article focuses on two major aspects of the Mahdist political economy, i.e., its fiscal and monetary systems. It attempts to integrate an analysis of their structure with that of the political behavior of the Mahdist rulers in order to show how the Mahdist rulers' political power and personal aspirations affected the development of both systems. In doing so, the article will be primarily concerned with the struggle of the successors of the Mahdi for resource control; it will examine the efforts of the ruling group to control and manipulate the fiscal and monetary systems in order to turn these—and indeed the economy as a whole—into a power base so as to preserve the established political order.
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Peters, Cees. "Tax Policy Convergence and EU Fiscal State Aid Control: In Search of Rationality." EC Tax Review 28, Issue 1 (February 1, 2019): 6–17. http://dx.doi.org/10.54648/ecta2019002.
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The pending tax ruling constitute a new saga in the continuous political battle between the Member States and the European Commission about the limits of article 107 TFEU within the complex multi-level tax governance system of the EU. This article claims that the legal determination of these limits – as reflected in the distinction between general measures and fiscal state aids – cannot provide for a rational explanation concerning the balance of power between the Member States and the European Commission. Consequently, it cannot be maintained that the European Commission should merely monitor the limits of EU fiscal state aid control as defined by the Member States. Such an understanding is at odds with the prevailing neo-functionalist reality in which the European Commission is able to develop state aid policies in an independent way. This contribution reaches these conclusions on the basis of a combination of the legal and the political-economic traditions that study EU (fiscal) state aid control. It calls for more multidisciplinary academic discussion about the desirable function and limits of EU fiscal state aid control.
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Perotto, Gabriella. "Selectivity in Fiscal Aids: Recent Developments." Yearbook of Antitrust and Regulatory Studies 11, no. 17 (2018): 113–29. http://dx.doi.org/10.7172/1689-9024.yars.2018.11.17.6.
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The notion of fiscal aid is becoming crucial in determining the relationship between supra-national integration and national tax sovereignty; the selectivity criterion is often key in the assessment of compatibility of fiscal measures with Article 107(1) TFEU. Therefore, the notion of selectivity as defined by the recent case-law of the CJEU and decision-making practice of the Commission is fundamental in order to understand the actual allocation of powers in direct taxation matters. Against this backdrop, the aim of the present article is to establish what the current notion of selectivity is in fiscal aids, assessing whether the approach used by the CJEU and the Commission share common patterns, and evaluating the impact of such interpretation on the division of competences within the EU. In particular, this article offers a critical reading of the recent European Commission v. World Duty Free case and of the so-called Tax Rulings Decisions.
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Turovskiy, Rostislav, and Alina Lyutikova. "Political effects of sub-regional fiscal policies in Russia." Political Science (RU), no. 2 (2021): 105–39. http://dx.doi.org/10.31249/poln/2021.02.04.
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The study offers empirical evidence that the fiscal policy of the regional and local elite can influence the electoral results of the current government. It demonstrates that in determining the budgetary policy the political leaders rely on electoral business cycles. As a rule, there is a tendency towards a decrease in expenditures on socially significant items, that the population may be most sensitive to, between the elections while there is an increase in expenses before the upcoming elections. The implementation of regression analysis on data from 2010 to 2019 showed that each level of the Russian budgetary system can be assigned certain fiscal functions, the combination of which can lead to the growth of electoral support by the population both for the president and the governors, and for the ruling party at federal and regional elections. The authors have established a model of the fiscal functions’ distribution between the authorities from regional and sub-regional levels that can strengthen the loyalty of the electorate. This allows to claim the municipal reforms, the implementation of which started in the 2000 s along with the policy of recentralization, has its positive results for existing political regime.
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Arsic, Milojko. "The quest for macroeconomic stability under sanctions and weak state." Panoeconomicus 69, no. 2 (2022): 205–24. http://dx.doi.org/10.2298/pan2202205a.
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The inadequate response of the state to the collapse of the monetary system of the former Yugoslavia and the introduction of UN sanctions resulted in one of the longest and largest hyperinflations in economic history. The stabilisation programme, implemented at the end of January 1994, led to an almost immediate halt to hyperinflation, which enabled the recovery of the monetary and fiscal system, the growth of economic activity, and consequently the growth of citizens? standard of living. The programme had limited economic reach because political actors failed to implement fiscal consolidation, while sanctions made it more difficult to implement economic reforms. After the signing of the Dayton Agreement and the lifting of trade sanctions, Programme II was proposed, containing key measures for the transition from a socialist to a market economy. A coalition of influential interest groups gathered around the ruling parties rejected Programme II, although some ideas from the Programme were implemented in the following years.
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Ndamsa D. Thomas, Mbiydzenyuy Courage Sevidzem, and Tangwa M. Wiykiynyuy. "Fiscal Decentralization and Intergovernmental Fiscal Relations in Sub-Saharan Africa: A Critical Literature Survey and Perspectives for Future Research in Cameroon." PanAfrican Journal of Governance and Development (PJGD) 3, no. 2 (August 30, 2022): 166–93. http://dx.doi.org/10.46404/panjogov.v3i2.3944.
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Much literature exists on fiscal decentralization and intergovernmental fiscal relations in sub-Saharan Africa, and some of the very salient policy actions that have impacted local government development have emerged from such literature. The developing world, including sub-Saharan Africa (SSA), has markedly promoted fiscal decentralization in the last three decades. However, many important aspects of fiscal decentralization in SSA and Cameroon, in particular, have not been addressed by existing literature. The main objective of this review paper is, therefore, to identify the literature gaps and design an agenda for future research in the areas of fiscal decentralization and intergovernmental fiscal relations that has the potential to impact policy and spur development in Cameroon. A qualitative research methodology (content analysis) is used to gather, group, and offer a critical look at existing literature on the benefits of fiscal decentralization and intergovernmental fiscal relations in sub-Saharan Africa. It uses an integrative review and a standardized approach of abstracting appropriate information from each article and performing an appropriate analysis of the literature survey of a few decentralized countries in SSA as the population focused on in the primary studies. This review paper recommends that areas for further research on FD in Cameroon should include: Types of funding autonomy desired by local government councils in Cameroon; Revenue sharing formulas that are good for Cameroon’s economic development; How central government transfers enhance local revenue mobilization in councils which share the same political affiliation as the ruling party compared to those who do not. Studies that point to new ways of generating supplementary financing at the local level in Cameroon to match the increased responsibilities due to decentralization are still rare. The percentage of shares of central government revenue transfers to local communities is necessary to reduce poverty and inequality, and what agency and criteria should be put in place to control the execution of these transfers? The above recommendations of this review paper will greatly inform theory, policy, and practice on fiscal decentralization realities in SSA as a whole and Cameroon in particular.
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Buylaert, Frederik. "From periphery to centre and back again: elite transformations in Mechelen (fourteenth to sixteenth centuries)." Urban History 47, no. 4 (October 7, 2019): 610–31. http://dx.doi.org/10.1017/s0963926819000646.
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AbstractThis article explores the social history of the political elites of Mechelen, a town that evolved from a seigneurial enclave within the duchy of Brabant to the de facto capital of the Burgundian–Habsburg Low Countries between the 1470s and 1530. Proceeding from a quantitative analysis of lists of aldermen, fiscal registers and epitaphs, the article argues that the short-lived functioning of Mechelen as a capital city had great impact on its ruling classes. Mechelen was traditionally ruled by a coalition of craft guilds and prominent citizens, but the latter reoriented their social networks to the court elite, as the latter's presence supercharged pre-existing trends towards ennoblement among the urban elite.
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Luja, Raymond H. C. "Just a Notion of Aid: How (Not) to Create a Fiscal State Aid Doctrine." Intertax 44, Issue 11 (November 1, 2016): 788–90. http://dx.doi.org/10.54648/taxi2016070.
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The European Commission’s review of over 1,000 tax rulings across the European Union (EU) has drawn a lot of attention in recent years, with the EUR 13 billion Apple decision as its pinnacle for now (moneywise).1 It led to heated discussions between EU and US politicians and officials, as the Commission ordered certain large US companies (as well as others) to pay taxes it considered due with regard to fiscal years that were considered settled before.
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Moser, Till. "The German CFC Rules after the Federal Fiscal Court Decision of 11 March 2015: A Toothless Tiger?" Intertax 43, Issue 12 (December 1, 2015): 839–43. http://dx.doi.org/10.54648/taxi2015076.
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The groundbreaking ruling by the German Federal Fiscal Court dated 11 March 2015 significantly reduced the legal consequences of the German CFC rules, as income that is taxed under the CFC rules is now no longer subject to German trade tax. Especially for German corporate shareholders in CFCs, this reduces the tax burden by about 50%. This, in connection with the favourable taxation of dividends under the German CFC regime, has a tremendous impact on international tax planning from a German perspective. It leads to the question if even offshore investments triggering the German CFC regime are now being preferable to German domestic investment structures. Given this background, the following article revisits opportunities and challenges from a German tax planning perspective.
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Powers, Theodore. "Echoes of austerity." Focaal 2019, no. 83 (March 1, 2019): 13–24. http://dx.doi.org/10.3167/fcl.2019.830102.
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South Africa’s post-apartheid era has been marked by the continuation of racialized socioeconomic inequality, a social situation produced by earlier periods of settlement, colonization, and apartheid. While the ruling African National Congress has pursued a transformative political agenda, it has done so within the confines of neoliberal macroeconomic policy, including a period of fiscal austerity, which has had limited impact on poverty and inequality. Here, I explore how policy principles associated with austerity travel across time, space, and the levels of the state in South Africa, eventually manifesting in a public health policy that produced cuts to public health services. In assessing these sociopolitical dynamics, I utilize policy process as a chronotope to unify diverse experiences of temporality relative to austerity-inspired public health policy.
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Luja, Raymond H. C. "(Re)shaping Fiscal State Aid: Selected Recent Cases and Their Impact." Intertax 40, Issue 2 (February 1, 2012): 120–31. http://dx.doi.org/10.54648/taxi2012013.
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This contribution touches upon a number of recent state aid developments. It addresses EU limits to the tax authority's competence to conclude tax settlements and rulings and pays special attention to their role as creditors settling payment issues. Other points discussed are the need for investment fund regimes not to go beyond full transparency in order to stay outside of the state aid regime and the relation between state aid and other primary EU law. Moreover, the tax facilitation of takeovers and the use of cooperatives in tax planning will be addressed. Finally the limitations to state aid as an instrument to address harmful tax competition are to be briefly dealt with in light of the effects test introduced by the ECJ when dealing with analytical taxation of profits.
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Holme, Jennifer Jellison, Kara S. Finnigan, and Sarah Diem. "Challenging Boundaries, Changing Fate? Metropolitan Inequality and the Legacy of Milliken." Teachers College Record: The Voice of Scholarship in Education 118, no. 3 (March 2016): 1–40. http://dx.doi.org/10.1177/016146811611800303.
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Background This article examines the contemporary implications of the Milliken v. Bradley (1974) decision for educational inequality between school districts in U.S. metropolitan areas. We focus upon four metropolitan areas that were highly segregated in the 1970s but which met different fates in court: We first examine Detroit and Philadelphia, where plaintiffs sought but ultimately failed to obtain a metropolitan-wide desegregation ruling. We then examine St. Louis, where a court imposed a metropolitan desegregation remedy. We finally include Jefferson County, where the court order resulted in a merger of city and suburban schools. Objective Through this comparative analysis we seek to tease out the effects of the ruling on patterns of inequity between urban and suburban school districts over time. We specifically examine how districts within these metro areas differed over time in terms of patterns of school segregation, fiscal resources, and academic performance. Research Design We employed qualitative case study methodology. We purposively selected three case study districts within each of the four metro areas (total of 12 school districts) based on their contextual status in 1970, i.e., whether they were in each of these three categories: urban, segregated suburban, or affluent suburban. We compared them along three dimensions: patterns of segregation, academic outcomes, and fiscal resources. Conclusions We found that the segregated and high poverty districts in the three metro areas where courts left districts intact (Detroit, Philadelphia, and St. Louis) have been, since Milliken, increasingly hemmed in by their boundaries: struggling with growing concentrations of need, low resources to meet those needs, and as a result falling into fiscal and academic decline. In contrast, the maintenance of district boundaries by the courts has allowed the affluent suburbs in these contexts, over time, to benefit from a number of policies and practices that allowed them to accrue and protect advantage through exclusionary zoning policies and housing discrimination. Together, these policies have promoted and protected the affluence and advantage in each of these contexts, which has in turn attracted investment and allowed these districts to maintain strong financial standing over time. Our study suggests that socially constructed political boundaries, like school district boundary lines, by carving up political geography along the lines of race and class, can take on an active role in the reproduction of inequality.
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Luja, Raymond H. C. "Do State Aid Rules Still Allow European Union Member States to Claim Fiscal Sovereignty?" EC Tax Review 25, Issue 5/6 (November 1, 2016): 312–24. http://dx.doi.org/10.54648/ecta2016031.
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This contribution provides an overview of the European Union (EU)’s fiscal aid regime. State aid rules impacted national tax policy from the 1960s onwards, although awareness really grew at the end of the 1990s and then again in recent years (2014– 2016). The author places the European Commission’s May 2016 guidance notice on what state aid is meant to be in the context of taxation. He also touches upon the Commission’s June 2016 Staff Working Paper on tax rulings and provides a brief overview of state aid procedure. Next he reflects on how foreign tax rules might (not) affect the net amount of tax benefits that is to be retroactively recovered in case of a finding of unlawfully granted state aid. Special attention will be given to Member State fiscal sovereignty in relation to the adoption and use of anti-tax avoidance measures, such as transfer pricing adjustments.
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Wijtvliet, Laurens W. D., and Michel Ruijschop. "The Dutch Extreme Default Risk Loan: A New Dimension in International Debt/Equity Mismatches." Intertax 40, Issue 11 (November 1, 2012): 621–31. http://dx.doi.org/10.54648/taxi2012064.
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On 25 November 2011, the Dutch Supreme Court shaped the concept of a new kind of loan in a number of rulings. This so-called extreme default risk loan is a high risk loan that has both the marks of equity and debt. The Supreme Court ruled that such a loan must be regarded as a debt, and yet write-downs on these loans are not permitted. Furthermore the Court ruled that the interest stated in the loan agreement is to be ignored for tax purposes and must be replaced by the interest rate that would have been agreed upon had the loan been granted by a third party, but with a guarantee by the creditor. In this article we analyze the rulings and show that in a cross-border setting the fiscal treatment set out by the Supreme Court could lead to undesirable cross-border mismatches. We propose a number of potential solutions to this problem.
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Shadikhodjaev, Sherzod. "The WTO Agreement on Subsidies and Countervailing Measures and Unilateralism of Special Economic Zones." Journal of International Economic Law 24, no. 2 (April 10, 2021): 381–402. http://dx.doi.org/10.1093/jiel/jgab013.
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ABSTRACT Many governmental incentives unilaterally offered in special economic zones affect competition in international markets and thus fall within the scope of the World Trade Organization’s Agreement on Subsidies and Countervailing Measures. Until very recently, products made in such zones could face countervailing duty investigations abroad on a charge of improper subsidization. In 2019, the World Trade Organization issued its first ruling focusing on the legality of certain special economic zone subsidies. In particular, the panel in India—Export Related Measures found fiscal preferences under an Indian scheme to be prohibited export subsidies. This article examines the status of special economic zone incentives under the multilateral subsidy regime, discusses the relevant anti-subsidy practice, and identifies ‘risky’ and ‘safe’ types of support measures that constitute unilateralism of zones in promoting economic activities.
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Okpanachi, Eyene. "The Limits of Federation-wide Political Parties in Ensuring Federal Stability: Nigeria under the Peoples Democratic Party." Publius: The Journal of Federalism 49, no. 4 (2019): 617–41. http://dx.doi.org/10.1093/publius/pjy045.
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Abstract Since Nigeria’s return to electoral rule in 1999, the People’s Democratic Party (PDP) ruled the country as the majority party at both levels of its federal system until 2015. However, despite this dominance, the relationship between presidents and governors was often so divisive that the instability within the party threatened the stability of not only the ruling governments, but also the federation as a whole and undermined its productivity. This article examines this anomaly against the background of scholarship emphasizing the crucial role of federation-wide parties in fostering smooth intergovernmental bargains and in facilitating federal stability. It argues that Nigeria’s recent experience provides counterevidence of this theory and discusses the mutually reinforcing contextual factors that might have influenced this development, focusing on the PDP’s norms and the country’s intergovernmental fiscal structure.
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Acharya, Subrata Kumar. "State, Taxation and Fiscal Oppression in Early Medieval Odisha." Indian Historical Review 43, no. 2 (December 2016): 207–33. http://dx.doi.org/10.1177/0376983616663386.
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This article attempts at reviewing the taxation system in early medieval Odisha. The period covered is roughly from the fourth to the twelfth century CE. It is found that in the beginning, the rulers of the small kingdoms of early medieval Odisha did not impose many taxes on the subjects. Land revenue was the mainstay of state economy. The rulers could manage to run the administration of their small kingdoms with the resources from land and land-related activities. Revenue from trade and commerce and artisanal products to some extent replenished the state treasury. But in due course of time with the increase in the size of the kingdoms, the rulers demanded more and more revenue to meet the cost of ruling and maintaining the army and bureaucracy. The maximum number of taxes were imposed by the Somavamsis from the closing decades of the tenth century. This exigency has been explained in the context of army mobilisation to defend the kingdom from enemies. In addition, the construction of temples necessitated the extraction of product rent and labour rent. This was particularly true in the coastal tracts of Odisha. The collection of revenue was exploitative and there was resentment of not only the peasants but also the brāhmaṇas. This might have resulted in the large-scale exodus of population from the coastal tracts of Odisha to the neighbouring kingdoms. When the Gaṅga ruler Anantavarman Coḍagaṅgadeva annexed a major part of Odisha in the early decades of the twelfth century, he tried to pacify the subjects by waiving the heavy burden of taxation. This together with other ritualistic measures in the cult practices finally paved the way for a regional state formation in Odisha.
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Low, Linda. "How Singapore's Central Provident Fund Fares in Social Security and Social Policy." Social Policy and Society 3, no. 3 (June 22, 2004): 301–10. http://dx.doi.org/10.1017/s1474746404001824.
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Singapore's Central Provident Fund (CPF) has served well in the old economy as a macroeconomic stabilisation policy. It finessed the developmental state and created socio-political stability with home ownership extended to health, education and asset enhancement schemes. However, structural changes with globalisation, information communication technology (ICT) and the new knowledge-based economy (KBE), plus a series of crises and downturns since the Asian crisis have undermined full employment as the lynchpin of the triangulation and CPF model. Announcements made in August 2003 are germane to this paper's discussion of the reinvention of the CPF model. Profound and creative reinvention to balance between neo-liberal market-based solutions without losing the socio-political control enjoyed by the ruling regime, however, remains a political choice as in delinking the CPF–fiscal process, CPF serves members or state.
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Wee, Kenneth, and Janelle O'Hare. "Australian oil and gas exploration: the dawn of a new fiscal regime?" APPEA Journal 54, no. 2 (2014): 529. http://dx.doi.org/10.1071/aj13102.
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The ever-evolving Australian tax landscape has brought particular attention to the scope of exploration activities in the oil and gas industry in recent times. While recent developments have attempted to shed light on the interpretation of œexploration expenditure, the narrow view adopted has raised more questions than answers, which may significantly impact the after-tax economics of projects in the oil and gas industry. Examples include: the recent AAT decision in the ZZGN case and the commissioner’s views set out in the draft taxation ruling TR 2013/D4 on the scope of deductible exploration expenditure in the PRRT context; and, the then Labor-led federal government’s proposed changes in the 2013–14 federal budget to limit an upfront deduction on œgenuine exploration activities for income tax purposes, which would have a far-reaching impact. Broadly, the recent reforms seek to limit the application of the exploration expenditure deductibility rules to the technical analytical work undertaken to evaluate/appraise the resource and expenditure incurred in direct relationship with said technical work. This presents various tax technical, commercial and practical issues that signal a new dawn in the approach to exploration expenditure for participants in the oil and gas industry. This extended abstract analyses the recent reforms and their impact on the oil and gas sector, provides an outlook of the new direction of potential fiscal change, and assesses what this might mean for the Australian oil and gas industry.
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Cao, Zhenghan. "Centralization and decentralization of power structure: A theory of ruling risks and empirical evidence from Chinese history." Chinese Journal of Sociology 4, no. 4 (October 2018): 506–64. http://dx.doi.org/10.1177/2057150x18789048.
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In Chinese history, the power relationship between the central and local governments has undergone perennial and critical changes. These changes have given rise to three questions: First, why did some dynasties adopt feudalism at an early stage, merely to curtail the local authority in times of stability? Second, why did the Yuan and Ming dynasties employ a native chieftain system, while the Qing dynasty struggled to bureaucratise the native officers in ethnic minority areas? Third, why were the dynasties of Han ethnicity so hesitant to set up a provincial government while nomadic societies did not view this as a dilemma? Furthermore, why was the Qing dynasty, which was ethnically Han, able to break down these contradictions and create a stable provincial government and provincial state? This paper demonstrates that these changes may be explained by the propensity of the rulers to minimise the ruling risks and constraints that they encountered. Specifically, the ruler’s decision to centralise or decentralise power was constrained by certain challenges, such as fiscal and administrative costs, military technology limitations and political competition. These constraints impelled the ruling class to deviate from the system of prefectures and countries. Under these circumstances, the central government was forced to endure higher social risks and also the potential delegation of power. However, it would reduce the social and delegate risks provided that the constraints were loosened, which triggered the evolution of a power structure between the central and local governments. Another potential driving force behind the changes in the power structure was the dynamic between the social and agency risks. When these risks increased, the central government would readjust the centralisation and decentralisation of power at different government levels to control the rising risks.
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Bekheet, Heider Nima. "The Impact of Money Supply M1 on Balance Exchange Rate of The Iraqi Dinar." Akkad Journal Of Contemporary Economic Studies 1, no. 1 (December 24, 2021): 45–55. http://dx.doi.org/10.55202/ajces.v1i1.61.
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The Economic literature demonstrates that established nations' monetary policies may significantly impact almost all economic indices in emerging markets. First, the purpose of this article is to evaluate the possible effects of fiscal and monetary policy on Iraq's balance of payments. Second, the paper examines how these exchange rates are priced during an expansionary monetary policy phase to understand better how unconventional instruments impact them. The analysis indicates that the Iraqi economy became burdensome with the various economic problems represented by high inflation rates, high volume of external indebtedness, and deterioration of the exchange rate of the Iraqi dinar and others. The results also reveal the mismanagement of the ruling regime, whose decisions focused on strengthening the fragile pillars of its rule. The decisions made were political before they were economical and targeted the regime's interests before they were aimed at the interests of the economy.
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Körner, Andreas. "Reference to the ECJ by the German Federal Fiscal Court for a Preliminary Ruling: Does European Law Require Cross-Border Loss Relief?" Intertax 31, Issue 12 (December 1, 2003): 489–95. http://dx.doi.org/10.54648/taxi2003088.
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Ryabova, Elena. "The Constitutional Principle of Uniform Economic Area and Centralization of Public Finance in the Russian Federation: Analysis of the Russian Federation Constitutional Court’s Rulings." Russian Law Journal 7, no. 4 (December 15, 2019): 151–75. http://dx.doi.org/10.17589/2309-8678-2019-7-4-151-175.
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The paper is devoted to the issue of centralization in public finance in Russia, and highlights one of the problems of interpretation of the Russian Constitution clauses. The Rulings of the Russian Federation Constitutional Court from the period 1997–2006 created legal grounds for the process of centralization and reduction of the regional powers regarding budgeting and taxation. But all arguments of the Court are debatable. Wherein, the centralization is justified by the constitutional principle of uniform economic area. The author argues that the Russian Constitution does not have clauses establishing the uniform budget and tax systems directly, and any model of intergovernmental relations might comply with the Russian Constitution. Uniformity of economic area does not imply uniformity in taxation and budgeting in the sense of sameness. Study of foreign practices shows different approaches to the understanding of uniformity in economy, and in taxation and budgeting. The contemporary Russian public finance law is formed under the influence of the Constitutional Court’s legal positions, and the process of centralization is still evolving. The Russian history of intergovernmental relations (1991–1997) shows another model of fiscal federalism – the decentralized federalism. Replacement of the fiscal federalism models is determined by the political considerations, not by constitutional requirements.
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Linn, Alexander. "Practical Implications of Fiscal Aid for Taxpayers from a German Perspective." Intertax 40, Issue 2 (February 1, 2012): 139–49. http://dx.doi.org/10.54648/taxi2012015.
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Although the main responsibilities relating to State aid law reside with policymakers, recent decisions on Fiscal aid cases illustrate why it is so important for tax practitioners and taxpayers to be aware of and up to date on State aid law. This article looks at some of the practical implications of the State aid rules for taxpayers (and their tax advisors) and the steps available for taxpayers where policymakers fail to take the State aid rules into account during the legislative process, using the Commission's recent decision on the German financial restructuring exception (Sanierungsklausel) as an illustrative example. In the German Sanierungsklausel case, doubts have been raised if Germany has defended and will defend the provision with all arguments available, as this might have repercussions in domestic court cases where unconstitutionality of the whole change-in-ownership provision is claimed. Only if taxpayers are aware of the notification obligation for new aid and of State aid rules in general, they could take State aid risk into account when relying on tax incentives that might ultimately be considered unlawful State aid. Having a good working knowledge of the concept of Fiscal aid might also enable taxpayers to better submit observations as interested parties after the Commission has issued its opening decision. If the Commission cannot be convinced by these comments and issues a negative decision (in case of unlawful aid: with recovery) and an aid recipient decides to challenge the Commission's decision, it is important to identify the correct track for court proceedings, that is, whether the recipient has capacity to bring an action for annulment according to section 263, paragraph 4 of the Treaty on the Functioning of the European Union (TFEU), or whether the decision can be challenged in domestic court proceedings, including a request for a preliminary ruling.
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Nedumpara, James J., and Manya Gupta. "Special Economic Zones and Free Trade Enclaves: A Troubled Existence After India: Export Related Measures (Panel) Ruling?" Global Trade and Customs Journal 16, Issue 6 (June 1, 2021): 229–36. http://dx.doi.org/10.54648/gtcj2021026.
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Special Economic Zones (SEZs) and Free Trade Zones (FTZs) are special trade or manufacturing enclaves within the territory of a State governed by a different set of laws and regulations than the rest of its territory. They form an essential part of the economic development, trade, and investment policy of several developed countries as well as emerging economies. In 2018, the United States challenged, among other measures, certain incentives which India had provided to SEZs, Export Oriented Units, Biotechnology and Electronics and Hardware Parks (EOU/EHTP/BTP) under India’s Foreign Trade Policy. These incentives were challenged as prohibited export subsidies under the Agreement on Subsidies and Countervailing Measures (SCM Agreement). While the Panel found against India, some of the issues adjudicated in the Panel report have implications for SEZs, FTZs and other similar entities located in such special enclaves. This article seeks to examine some of the key implications of this dispute on the functioning of deemed foreign trade zones within the territorial bounds of a WTO member. Of particular focus is, how WTO Members can implement the SEZs or other Trade Zones without inviting adverse outcomes. In addition, the article examines the contentious issue of the operation of the phase-out period for export subsidies under Article 27.2 of the SCM Agreement, which is of particular importance to a number of developing countries. Special Economic Zones, WTO, SCM Agreement, United States, India, fiscal incentives, revenue foregone, Footnote 1, Article 27, Annex VII, developing countries, cross-border zones
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Blank, Michael. "Rethinking Article 19 OECD MC (Government Service): A Provision in Search of a Rationale?" Intertax 43, Issue 3 (March 1, 2015): 245–54. http://dx.doi.org/10.54648/taxi2015020.
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In recent years, Article 19 Organization for Economic Co-operation and Development (OECD) MC has become the subject of growing scholarly criticism and contentious court rulings. The authors argue that many of these reflect a confused understanding of Article 19 OECD MC's foundation and rationale. The history, drafting, and structure of the provision clearly show that the provision is motivated not so much by fiscal considerations, but by the aim of protecting the sovereignty of the contracting states. The interpretation should accordingly be guided by the public international law doctrine of (relative) sovereign immunity. This rationale, however, no longer applies once the government employment has ended. It would therefore be best if Article 19(2) were deleted.
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Amy, choeffel. "Medicaid & Medicare: D.C. Appellate Court Denies Claim for Medicare Reimbursement of GME Cost." Journal of Law, Medicine & Ethics 27, no. 2 (June 1999): 205. http://dx.doi.org/10.1017/s1073110500012997.
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The U.S. Court of Appeals for the District of Columbia upheld, in Presbyterian Medical Center of the University of Pennsylvania Health System v. Shalala, 170 F.3d 1146 (D.C. Cir. 1999), a federal district court ruling granting summary judgment to the Department of Health and Human Services (DHHS) in a case in which Presbyterian Medical Center (PMC) challenged Medicare's requirement of contemporaneous documentation of $828,000 in graduate medical education (GME) expenses prior to increasing reimbursement amounts. DHHS Secretary Donna Shalala denied PMC's request for reimbursement for increased GME costs. The appellants then brought suit in federal court challenging the legality of an interpretative rule that requires requested increases in reimbursement to be supported by contemporaneous documentation. PMC also alleged that an error was made in the administrative proceedings to prejudice its claims because Aetna, the hospital's fiscal intermediary, failed to provide the hospital with a written report explaining why it was denied the GME reimbursement.
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Powers, Theodore. "Institutions, power and para-state alliances: a critical reassessment of HIV/AIDS politics in South Africa, 1999–2008." Journal of Modern African Studies 51, no. 4 (November 18, 2013): 605–26. http://dx.doi.org/10.1017/s0022278x13000633.
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ABSTRACTFrom 1999 to 2008, delays in the adoption of a comprehensive treatment and prevention programme shortened the lives of people living with HIV/AIDS in South Africa. While the slow implementation of antiretroviral therapy has been attributed to a lack of institutional capacity, dissident views on HIV/AIDS and the effects of fiscal austerity, it was also an expression of power. This article analyses how the South African HIV/AIDS movement overcame this exercise of power by the AIDS dissident faction of the African National Congress (ANC) by building an alliance with the South African labour movement and moderate elements within the ruling party. The ANC's dissident faction responded to this by developing para-state partnerships with non-state organisations to support the AIDS dissident agenda. This study highlights the need to expand the para-state concept to take into account a wider range of social formations and the historically particular conditions under which they emerge.
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Figueredo, Micaela Soledad, and Agustín Tupac Cifre Puig. "The violation of the principles of the law reservation and the reasonability of tax issues on ruling Law 27.260 about Sincere Fiscal Regime and its pretended unconstitutional declaration." Perspectivas 10, no. 2 (December 1, 2020): 3–23. http://dx.doi.org/10.19137/perspectivas-2020-v10n2a01.
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Suberu, Rotimi. "Does Federalism Matter in Africa?" Federal Governance 15, no. 2 (October 4, 2019): 36–40. http://dx.doi.org/10.24908/fg.v15i2.13373.
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The academic study of federalism is somewhat unfashionable in Africa, where formal institutions are often regarded as superficial, ephemeral and ineffective, while informal norms, networks, processes and practices are considered to be the real bedrock and substance of politics. Indeed, for decades, a “neo-patrimonial theoretical framework” or “institution-less school” has been the prevailing paradigm for analyzing African governance and politics (Cheeseman 2018, 10-12). As a concept, neo-patrimonialism focuses on the pathologies of personal, “big man” rule, corruption, predation, patron-client networks and other informal ruling mechanisms in Africa. African structures of personalist rule and relations, in this neo-patrimonial conceptual framework, have little or no place for formal federalist institutions of self-rule, shared rule, and limited rule. Consequently, federalism is often regarded as irrelevant, unviable, or invariably doomed to degradation, extinction, and administrative, fiscal, and political recentralization in Africa’s neo-patrimonial governance eco-system. “In short,” in the words of a leading scholar of decentralization in Africa, “federalism can hardly matter where [formal] institutions themselves have little import” (Dickovick 2012, 3).
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Cho, Wonhee. "From Military Leaders to Administrative Experts: The Biography of the “Treacherous Minister” Temüder and his Ancestors." Asiatische Studien - Études Asiatiques 71, no. 4 (February 23, 2018): 1213–30. http://dx.doi.org/10.1515/asia-2017-0006.
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Abstract Temüder (d. 1322) was an influential Mongol official of the Yuan dynasty in the early fourteenth century. The compilers of the Yuanshi listed him as one of the six “treacherous ministers,” and it is easy to simply dismiss him accordingly. However, a closer examination of the life of Temüder himself and his ancestors reveals how the Mongol elites adapted and changed throughout time, and specifically how the earlier generation of military leaders transformed into administrative experts in civil administration and fiscal reform. Based on his biography in the Yuanshi, supplemented with a few scattered records from literary collections of Han-Chinese contemporaries and Persian-language sources, this article reconstructs the lives of Temüder, his ancestors, and his sons. In addition to balancing Temüder’s overwhelmingly negative image, this article ultimately shows how the ruling outsiders – here, the Mongol elites exemplified by the case of Temüder – also gained new expertise to further consolidate their rule over China, and provides a more complex and nuanced perspective for understanding the mid- to late-Yuan period.