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The conundrum of the notion of Permanent Establishment (PE) in Taxation of Tanzania’s e -commerce
Get PDFPurpose: To understand how Tanzania taxes digital commerce transactions,
this paper explores the complex terrain of Permanent Establishment (PE).
Design/Methodology/Approach: This study is analytical descriptive legal
research. Secondary data sources encompass primary, secondary, and
tertiary materials were used.
Findings: The review’s outcome has revealed that this traditional notion
of PE has historically worked well for taxing conventional businesses;
however, the concept of PE, as defined by the Tanzanian Income Tax Act,
has failed to address and cover e-commerce issues. Hence, the concept of
PE requires substantial modifications to align with the contemporary and
future challenges of e-commerce.
Research Limitations: The study’s primary constraint is its restriction to
a thorough review.
Managerial Application: This study’s results are poised to provide
significant guidance for reshaping tax legislation in Tanzania to align with
modern challenges. Moreover, the study seeks to heighten public awareness
regarding the Permanent Establishment and the taxation of digital
commerce transactions while also serving as a valuable reference for future
research ventures within the same domain.
Originality/Value: This study offers a novel perspective on Tanzanian
taxes and the connection between online transactions and permanent
establishments
The Polymorphism of Model United Nations: Students’ Guide
Get PDFThis guide serves as a comprehensive introduction to Model United Nations (MUN), an educational simulation designed to immerse students in the dynamics of international diplomacy and decision-making. MUN conferences allow participants to assume the roles of UN delegates, representing various member states and engaging in debates to address global issues. The guide outlines the foundational aspects of MUN, including the significance of representing assigned countries, the preparation process involving research and position papers, and the practical skills gained such as public speaking and teamwork. It provides a detailed overview of MUN procedures, highlighting the importance of parliamentary rules, points, motions, and the quorum necessary for procedural decisions. The guide also explains the structure of debate, which includes formal and informal phases, moderated and unmoderated caucuses, and the role of the Dais in managing discussions. By offering insights into the operational framework of MUN and the procedural nuances that govern debates, this guide aims to equip students with the knowledge and skills needed to navigate and excel in MUN conferences
The Legal Implications of the Blue Economy: Navigating Maritime Governance and Sustainability
Get PDFThe Blue Economy represents a paradigm shift in how nations and businesses utilize and manage marine resources. It encompasses sustainable practices that aim to harness the economic potential of oceans, seas, and coasts while preserving their health and resilience. This research delves into the intricate legal dimensions of the Blue Economy, emphasizing its implications for maritime governance and sustainability. As the Blue Economy concept gains traction, aimed at fostering economic growth while ensuring ocean health, its integration into legal frameworks presents both opportunities and challenges. This study examines how international maritime laws, including UNCLOS (United Nations Convention on the Law of the Sea) and regional agreements, are adapting to incorporate sustainability principles. It explores key legal issues such as the regulation of marine resources, protection of marine biodiversity, and the balance between economic activities and environmental stewardship. By analyzing recent case studies and legal developments, the research highlights the need for cohesive legal strategies that address emerging threats and promote sustainable practices. The findings underscore the necessity for adaptive legal frameworks that can navigate the evolving landscape of maritime governance, ensuring that the Blue Economy’s potential is realized while safeguarding oceanic ecosystems for future generations
Structure-property relationship of two gamma-lactam derivatives: Hirshfeld surface analysis, DFT, and molecular dynamics simulations
No full textComplete structural and non-covalent interactions of 2a and 2b are examined by single crystal X-ray diffraction
and computational studies. Hirshfeld surface analysis showed differences in the relative contribution of noncovalent interactions of 2a and 2b. Fingerprint plots recognize the major contribution of H…H contacts in 2a
and 2b. Density functional theory using implicit solvation models, the energy gap of the frontier molecular
orbitals found to be 4.624 eV in 2a and 4.264 eV in 2b. Docking studies predicted that 2a and 2b have suitable
structures to target Human Topoisomerase II Alpha, which was further validated using MM/GBSA and MDSs
studies
Crystal structure, supramolecular features and antibacterial activities of a Cu(II) Schiff base complex using a bidentate N2O2 donor Schiff base ligand
No full textBi-dentate N, O mononuclear Cu(II) complex [Cu(C14H12BrNOS)2] was synthesized and characterized by FTIR spectroscopy. Single-crystal X-ray diffraction studies reveal the Cu(II) complex crystallizes in a monoclinic P21/c space group. The mononuclear copper complex comprises four coordinates with perfect square planar geometry (τ4=0). The copper complex shows C–H···Br and C–H···C interaction, respectively, enables the formation of multi-dimensional supramolecular architecture. The nature of the above intermolecular interactions is quantified by Hirshfeld surface analysis. The strength of the interaction and 3D topology of crystal packing are visualized through an energy framework. Further, the physical nature of intramolecular interactions is assessed by QTAIM, the NCI index model. The theoretical approach based on DFT was employed to evaluate the optimized electronic structure, HOMO-LUMO, energy gap, molecular properties and global parameters. The copper complex exhibits good antibacterial activity against S. aureus. The molecular docking of the copper complex shows good binding affinity towards S. aureus TyrRS
The Hotchpotch of the Internet Governance Paradigm
Get PDFThe question of “Who Owns the Internet?” uncovers a complex reality: the internet operates as a decentralized network governed by a web of agreements among governments, private corporations, and international bodies, with no single controlling entity. This decentralized nature presents challenges in harmonizing laws and standards across jurisdictions. While major private companies, including Tier 1 ISPs and tech giants, manage significant infrastructure and data traffic, governments and organizations like ICANN play crucial roles in regulation and standard-setting. Aligning international regulations with local practices is essential due to the internet’s borderless nature. Key challenges include cybersecurity, data privacy, and intellectual property, which complicate efforts to develop cohesive legal frameworks that support a global digital economy while respecting national sovereignty. The concept of internet access as a fundamental human right has gained prominence, with international declarations and national frameworks in countries such as Costa Rica, Estonia, and Finland recognizing its importance for freedoms like speech and education. However, debates continue over whether internet access should be classified as a fundamental right, with critics concerned about practical implications and governmental burdens. Proponents argue that in the digital age, such access is vital for exercising human rights and fostering equitable development. This ongoing discourse highlights the need for adaptable legal frameworks to manage evolving digital challenges
Правовое регулирование международной торговли криптографическими продуктами и технологиями: инструменты ВТО и региональные соглашения
No full textInternational trade across borders increasingly relies on cryptographic technology, which plays a crucial role in securing online transactions and facilitating rapid cross-border payments. Additionally, cryptographic technology can be integrated into information and communication technology (ICT) products that are both exported and imported as part of trade in physical goods. A cryptographic product typically includes a cryptographic module, which means that software designed to create or regenerate keys or certificates can also be categorized as a cryptographic product. Despite the significant impact of cryptographic technology in transforming international trade, it remains uncertain whether digital products, including cryptographic ones, receive the same level of protection as their non-digital counterparts under World Trade Organization (WTO) agreements. Moreover, concerns regarding the equitable treatment, both domestically and internationally, of cryptographic products are on the rise. This has led to some countries imposing restrictions on the import and export of cryptographic technology, while others restrict the transfer of encrypted data, and still others prohibit or heavily regulate the use of encryption within their borders for security reasons. Consequently, many countries establish Regional Trade Agreements to address potential gaps or shortcomings in WTO Agreements and safeguard individuals' privacy and security. Therefore, this study is aimed at examining the safeguarding of cryptographic products within the framework of WTO agreements. This research employs normative legal research, which involves an in-depth review of existing literature and legal sources to collect the necessary information. The study relies on a range of secondary data sources, including primary documents, secondary literature, and legal documents
A Comprehensive Review of Pediatric Drug Development: An Extensive Analysis of Present Difficulties and Prospects for the Future
Get PDFCreating a suitable dosage form for pediatric medical treatment can be challenging, considering factors like body weight, taste masking, excipient safety, and dosage form size. Potential options such as mini-tablets, soluble films, and oral disintegrating tablets have shown promise. However, pediatric dosage forms face challenges such as age-related physiological changes, excipient safety concerns, technical demands, limited profitability, clinical trial constraints, and unclear legislation. Recent advancements have increased pediatric formulation acceptance, providing parents with easier administration and greater dosing flexibility. Key considerations include acceptability, palatability, pediatric compatibility, excipient selection, and modified drug release formulations or fixed-dose combinations. Machine learning classifiers to predict bitterness in pediatric formulations could be explored. The shift in the paradigm of pediatric medication development involves a "carrotand-stick" strategy, addressing population-specific issues. This includes leveraging nanotechnologybased delivery systems encompassing lipid-based, polymeric, and inorganic nanoparticles. An essential aspect is involving a diverse workforce, including pediatric patients, caregivers, healthcare stakeholders, drug developers, and physicians, to establish standard criteria for pediatric drug development. This paper aims to compile information on the current status of pediatric drug development by providing an overview of the historical regulatory environment, summarizing challenges in pediatric drug formulation, and analyzing the pros and cons of innovative methodologies in pediatrics
Novel series of hydrazones carrying pyrazole and triazole moiety: Synthesis, structural elucidation, quantum computational studies and antiviral activity against SARS-Cov-2
No full textThe novel series of hydrazones carrying both pyrazole and triazole moiety were synthesized and characterized
using single crystal X-ray diffraction studies. It is found that the compound crystallizes in the triclinic system in
the space group P1‾. Hirshfeld analysis was carried out to visualize the noncovalent intermolecular interactions
which are responsible for molecular packing in the crystal. Further, density functional theory (DFT) calculations
were used to calculate optimized molecular structure, stability, and a few of the quantum chemical parameters.
Derived results are in good agreement with the experimentally obtained results. Analysis of frontier molecular
orbitals (HOMO and LUMO) and their energy gap of the optimized structure revealed that the compound is stable
in the gaseous state. Molecular electron densities, and electrostatic potential maps provide the reactive site and
charge distribution of triazole group. Quantum theory of atoms in molecules (QTAIM) and reduced density
gradient (RDG) analysis were carried out to explore the weak interactions present in the molecule. In addition,
the synthesized compound was investigated as an inhibitor for SARS CoV-2 protease using in-silico molecular
docking analysis to understand the mode of binding. The docking results showed the good binding score with
Mpro protease 6LU7. Further, molecular dynamics (MD) were carried out for the best hit docked complexes
Fe3O4 nanoparticles decorated on N-doped graphene oxide nanosheets for elimination of heavy metals from industrial wastewater and desulfurization
No full textFinding an effective and excellent pertinent single catalyst material for multipurpose application for the purification of hydrocarbons in fuels (desulfurization), and for efficient removal of heavy metals from industrial effluent is greatly endowed. In the present work, a hybrid nanocomposite of ultrafine magnetite (Fe3O4) nanoparticle embedded on the surface of in-situ nitrogen doped layered GO (NGO) sheets were fabricated by sol-gel method and treatment with microwave irradiation technique is reported for the first time. The results show a high removal efficiency of 97 % for multiple heavy metals (Pb2+, Cd2+, Cu2+, Cr+2, Mn+2 etc.) in industrial effluent and as well as in synthetic water with a very good retention performance of 99 %. The composites were tested against the elimination of sulfur from thiophene is 1.495 mmol g−1 is reported high is due to coupling and coordination of nitrogen with Fe[sbnd]O and C. Recycling studies showed that the developed composites had excellent recyclability, with <82 % removal at the 5th cycle; its feasibility was evaluated using industrial effluent water and in synthetic water. Surface phenomena studies presented here revealed that the adsorptive removal processes of heavy metals involved π electron donor-acceptor interactions, ion exchange, and electrostatic interactions, along with surface complexation that showed an excellent synergism. A high stability, and retention performance is better than the pure Fe3O4 and NGO sheets. We hope that this study will motivate and give further scope for scientists working on magnetite-based graphene nanocomposites