A critical analysis of statutory deeming in the context of the interaction between South Africa's controlled foreign company regime and model-based bilateral tax treaties

Fiction in domestic tax law is a peculiar legal construct. Set in contradiction, the result is plainly counter-factual. The question arises as to what the fiction means when constructed in the context of tax treaties? This minor dissertation draws a comparative analysis between the statutory construction of two opposing international tax treaty cases, one more recent than the other, in regard to the effect of one particular fiction in domestic tax law – the ‘as if'. In 1997, the United Kingdom court of appeal ruled on Bricom Holdings Limited v IRC. The finding from that decision surrounded the interpretation of the ‘as if' fiction in British Controlled Foreign Company (CFC) rules. In that case, the court found that the reference to ‘as if' was a purely notional definition based on fictional assumptions. These assumptions resulted in a product of artificial calculation, such that when constructed in CFC rules, resulted in a tax charge that was not a charge on the CFC's actual income, but a notional amount based on a notional definition of that income. The notional amount could, therefore, not be provided relief by way of tax treaties. In 2000, South Africa followed the British court's reasoning by updating its domestic Controlled Foreign Company rules with the same ‘as if' terminology. In 2018, the principle which formulated that longstanding argument appeared to be rejected by the same British court in the decision of Fowler v HMRC. The court of appeal reached the opposite result by finding that the fiction arising from the ‘as if' terminology did not represent a notional tax charge. Instead, the ‘as if' assumption created a new and exclusive taxable subject matter on the same income source, alike to statutory deeming. The fictional income arising from that fictional treatment was the substitution of one (notional) source of taxable income for another (actual, but disregarded) source. The deemed character in the computation was, therefore, retained in tax treaties, allowing tax treaty relief. This minor dissertation analyses both cases in order to posit whether or not the net income imputed from South Africa's CFC rules, using the same ‘as if' terminology, may be construed as a deeming rule on the same CFC's income. The finding in this minor dissertation is that an ‘as if' fiction may not represent a purely notional definition. The computation of CFC net income in tax treaties may, therefore, be afforded tax treaty relief akin to statutory deeming

A case studies approach to the analysis of profiling and framing structures for pervasive information systems

Model-Based/Driven Development (MDD) constitutes an approach to software design and development that potentially contributes to: concepts closer to domain and reduction of semantic gaps; automation and less sensitivity to technological changes; capture of expert knowledge and reuse. The widespread adoption of pervasive technologies as basis for new systems and applications, lead to the need of effectively design pervasive information systems that properly fulfil the goals they were designed for. This paper presents a profiling and framing structure approach for the development of Pervasive Information Systems (PIS). This profiling and framing structure allows the organization of the functionality that can be assigned to computational devices in a system and of the corresponding development structures and models, being. The proposed approach enables a structural approach to PIS development. The paper also presents two case studies that allowed demonstrating the applicability of the approach.Fundação para a Ciência e a Tecnologia (FCT

Challenges and Directions in Formalizing the Semantics of Modeling Languages

Developing software from models is a growing practice and there exist many model-based tools (e.g., editors, interpreters, debuggers, and simulators) for supporting model-driven engineering. Even though these tools facilitate the automation of software engineering tasks and activities, such tools are typically engineered manually. However, many of these tools have a common semantic foundation centered around an underlying modeling language, which would make it possible to automate their development if the modeling language specification were formalized. Even though there has been much work in formalizing programming languages, with many successful tools constructed using such formalisms, there has been little work in formalizing modeling languages for the purpose of automation. This paper discusses possible semantics-based approaches for the formalization of modeling languages and describes how this formalism may be used to automate the construction of modeling tools

Young, open and international: the impact of search strategies on the internationalization of new ventures

Young firms with the ability to internationalize early and decisively have received much attention in recent academic discussion. However, relatively little is known about the underlying processes that enable them to skip several stages of the internationalization process. We contribute to this research stream by establishing theoretical links with the emerging open innovation paradigm of firms optimizing their R&D activities by interconnecting them with external partners such as leading customers, universities or specialized suppliers. Based on a sample of more than 2,500 firms in Germany we contrast young and mature firms with regard to the effect of open innovation strategies on internationalization performance. Our results show that both the breadth and depth of search strategies for external knowledge help young firms to enter international markets. Once they have entered these markets, though, the drivers for success seem to shift from general knowledge sourcing to targeted and specific ones. --New ventures,internationalization,innovation,search strategies,entrepreneurship

Development framework pattern for pervasive information systems

During last decade, the world watched a social acceptance of computing and computers, enhanced information technology devices, wireless networks, and Internet; they gradually became a fundamental resource for individuals. Nowadays, people, organizations, and the environment are empowered by computing devices and systems; they depend on services offered by modern Pervasive Information Systems supported by complex software systems and technology. Research on software development for PIS-delivered information, on issues and challenges on software development for them, and several other contributions have been delivered. Among these contributions are a development framework for PIS, a profiling and framing structure approach, and a SPEM 2.0 extension. This chapter, revisiting these contributions, provides an additional contribution: a pattern to support the use of the development framework and profiling approach on software development for PIS. This contribution completes a first series of contributions for the development of PIS. This chapter also presents a case study that allowed demonstrating the applicability of these contribution

Model-driven development for pervasive information systems

This chapter focus on design methodologies for pervasive information systems (PIS). It aims to contribute for the efficiency and effectiveness on software development of ubiquitous services/applications supported on pervasive information systems. Pervasive information systems are composed of conveniently orchestrated embedded or mobile computing devices that offer innovative ways to support existing and new business models. Those systems are characterized as having a potential large number of interactive heterogeneous embedded/mobile computing devices that collect, process, and communicate information. Additionally, they are target of high rates of technological innovations. Therefore, changes on requirements or in technology demands for frequent modifications on software at device and system levels. Software design and evolution for those requires suitable approaches that cope with such demands and characteristics of pervasive information systems. Model-driven development approaches (which essentially centre the focus of development on models, and involves concepts such as Platform-Independent Models, Platform-Specific Models, model transformations, and use of established standards) currently in research at academic and industrial arenas to design of large systems, offer potential benefits that can be applied to design and evolution of these pervasive information systems. In this chapter, we raise issues and propose strategies related to the software development of PIS using a model-driven development perspective

Food waste in the food service sector : Quantities, risk factors and reduction strategies

An estimated one-third of all food produced is wasted, meaning that much of the negative environmental impact caused by food production is in vain. Global ambitions to reduce food waste include halving the levels by 2030, while the new EU food strategy views reducing food waste as a key issue in achieving a sustainable food system. This thesis presents detailed information on the volumes of food waste, where it occurs, why it occurs and what can be done to reduce it. The information originated from 1189 kitchens operating in establishments such as canteens, care homes, hotels, hospitals, preschools, schools and restaurants throughout Sweden, Norway, Finland and Germany. The results indicated that approximately 20% of food served in the catering sector is wasted, although there is large variation, with canteens reporting 50±9.4 g/portion of food waste and restaurants 190±30 g/portion. To identify risk factors and reasons for food waste, a more detailed subset of data on Swedish preschools and schools was analysed. Some of the risk factors identified related to kitchen infrastructure and guest age, which could be difficult or expensive to tackle as a first option. The main risk factor was the amount of food prepared relative to the number of guests attending, an issue that kitchens can tackle by forecasting. This thesis demonstrated the potential of forecasting attendance as a tool in planning catering operations. The current business-as-usual scenario, where food is prepared for all pupils enrolled, results in a mean error of 20-40%, whereas the best forecasting case, using neural network models, resulted in a mean error of 2-3%. However, forecasts can underestimate demand, creating shortages, so some margin must be added in practical use. Providing kitchens with information about roughly how many guests will attend a meal, plus a sufficient margin, and encouraging them to serve food from a backup stock in cases of forecast underestimation would overcome the problems of shortages, reduce food waste and contribute to a sustainable food system

The Research of Design Based on Social Commerce

Based on previous design theories which focus only on artifacts, we study the factors of social commerce design with application environment and human capabilities. By comparing social commerce design model and information model, we develop a new social commerce design model, further exploring user requirements after shopping, including the exploration of brand community, sharing offline social shopping experience and the improvement of user social skills. According to the new model, we revealed the common features of social commerce design, including the individual, conversation, community, commerce and management levels. Besides, this paper pointed out social commerce design research problems in future

The dialogic nature of regulation in collaborative digital argumentative writing practices

This article discusses the dialogic nature of regulating perspectives on a controversial topic during students’ argumentative writing in remote teaching. The emerging collaborative writing processes mediated by digital technology are importantly changed as responses to physical distancing in education, as demanded by the measures of biosecurity established by the national government to prevent the transmission of COVID-19. Our analysis is framed in a sociocultural perspective, which contributes to our understanding of the concepts related to dialogism, regulation, positionings on a topic, collaborative writing, and digital technology as a tool for dialogic interaction. Our qualitative, idiographic study analyzes the argumentative utterances produced by a dyad of students enrolled in a Textual Production course at a Colombian public university who write a critical commentary over four (4) weeks using Google Docs application. The findings indicate that the participants discuss and negotiate decisions in the group writing situation and that during this dialogic interaction, the ideas are influenced by the thoughts of the other. When they communicate with each other, their discourses regulate their positionings on the social situation that is the subject of the dialogue. It is also possible to identify both the possibilities of the pedagogical mode and its potential limitations for dialogic interaction, which synchronously and asynchronously facilitate or restrict the performance of the joint writing activity. It can be concluded that within the framework of remote teaching, digital technology has become a flexible mode of pedagogical practice that supports dialogic interaction, enables regulation among peers for discussion, negotiation, and positioning on a topic, and facilitates the construction of collective knowledge that emerges in argumentative collaborative writing