Tax Treaty Override

What exactly is tax treaty override ? When is it realized ? This thesis, which is the result of a co-directed PhD between the University of Bologna and Tilburg University, gives a deep insight into a topic that has not yet been analyzed in a systematic way. On the contrary, the analysis about tax treaty override is still at a preliminary stage. For this reason the origin and nature of tax treaty override are first of all analyzed in their ‘natural’ context, i.e. within general international law. In order to characterize tax treaty override and deeply understand its peculiarities the evaluation of the effects of general international law on tax treaties based on the OECD Model Convention is a necessary pre-condition. Therefore, the binding effects of an international agreement on state sovereignty are specifically investigated. Afterwards, the interpretation of the OECD Model Convention occupies the main part of the thesis in order to develop an ‘interpretative model’ which can be applied every time a case of tax treaty override needs to be detected. Fictitious income, exit taxes and CFC regimes are analyzed in order to verify their compliance with tax treaties based on the OECD Model Convention and establish when the relevant legislation realizes cases of tax treaty override.

Legal presumptions in national tax systems (Italy and Belgium) and in EU law

The thesis deals with the concept of presumptions, and in particular of legal presumptions, in the context of national tax systems (Italy and Belgium) and EU law. The purpose was to investigate the concept of legal presumption under a twofold comparative perspective. After having provided a general overview of the common core concept of presumption in the European context, an insight in the national approach to legal presumptions was given by examining two different national experiences, namely the Italian and Belgian tax systems. At this stage, the Constitutional framework and some of the most interesting and relevant at EU level presumptive measures were explored, with a view to underlining possible divergences and common grounds. The concept of (national) legal presumption was then investigated in the context of EU law, with the attempt to systematize under a uniform perspective a matter which has been traditionally dealt with either from the merely national point of view or, at EU level, through a fragmented form. In this instance, the EU law relevant framework and the most significant EUCJ case-law, in particular in the field of customs duties, VAT, on the issue of the repayment of taxes levied in breach of EU law and in the area of direct taxation, were examined so as to construe the overall EU approach to national legal presumptions. This was done with the finality of determining if and to what extent a common analytical framework may be identified, from which were extracted certain criteria governing the compatibility of national legal presumptions with EU law.

Light harvesting and orbital tuning : perylene monoimides and diimides for photovoltaic purposes

Die vorliegende Dissertation beschaftigt sich mit der Steuerung der Absorption und Orbitalenergien von Perylenmonoimiden und Perylendiimiden fur die Anwendung in organischer Photovoltaik (OPV). Eine breite Absorption spielt hier eine wichtige Rolle, um moglichst viel Licht zu ernten, das dann in elektrische Energie umgewandelt wird. Um sicher zu stellen, dass die Zelle ezient arbeiten kann, ist die Abstimmung von Orbitalenergien eine zweite wichtige Voraussetzung. Es werden drei neue Design-Konzepte fur Perylenmonoimid-Sensibilatoren fur Festk orper-Farbstosolarzellen (solid-state dye-sensitised solar cells - sDSSCs) untersucht. Die Synthese, die optischen und elektronischen Eigenschaften der neuen Sensibilisator- Verbindungen sowie ihre Leistungsdaten in sDSSCs werden beschrieben und diskutiert. Die in dieser Arbeit vorgestellten Konzepte reichen von der Einfuhrung von - Abstandhaltern uber neue Funktionalisierungen bis hin zur Erweiterung der Perylenmonimid Grundkorper. Der Push-Pull-Charakter der Systeme variiert von starker Kopplung bis zu kompletter Entkopplung des Donors vom Akzeptor. Dies hat einen starken Ein uss sowohl auf die Absorptionseigenschaften, als auch auf die HOMO/LUMO Energie-Niveaus der Verbindungen. Einige der Konzepte konnen auf Perylendiimide ubertragen werden. Ein Beispiel von Perylendiimid (PDI)-Farbsteuerung wird an einer Reihe von drei Terthiophen-PDIs gezeigt

High interstitial fluid pressure is associated with low tumour penetration of diagnostic monoclonal antibodies applied for molecular imaging purposes

The human epithelial cell adhesion molecule (EpCAM) is highly expressed in a variety of clinical tumour entities. Although an antibody against EpCAM has successfully been used as an adjuvant therapy in colon cancer, this therapy has never gained wide-spread use. We have therefore investigated the possibilities and limitations for EpCAM as possible molecular imaging target using a panel of preclinical cancer models. Twelve human cancer cell lines representing six tumour entities were tested for their EpCAM expression by qPCR, flow cytometry analysis and immunocytochemistry. In addition, EpCAM expression was analyzed in vivo in xenograft models for tumours derived from these cells. Except for melanoma, all cell lines expressed EpCAM mRNA and protein when grown in vitro. Although they exhibited different mRNA levels, all cell lines showed similar EpCAM protein levels upon detection with monoclonal antibodies. When grown in vivo, the EpCAM expression was unaffected compared to in vitro except for the pancreatic carcinoma cell line 5072 which lost its EpCAM expression in vivo. Intravenously applied radio-labelled anti EpCAM MOC31 antibody was enriched in HT29 primary tumour xenografts indicating that EpCAM binding sites are accessible in vivo. However, bound antibody could only be immunohistochemically detected in the vicinity of perfused blood vessels. Investigation of the fine structure of the HT29 tumour blood vessels showed that they were immature and prone for higher fluid flux into the interstitial space. Consistent with this hypothesis, a higher interstitial fluid pressure of about 12 mbar was measured in the HT29 primary tumour via "wick-in-needle" technique which could explain the limited diffusion of the antibody into the tumour observed by immunohistochemistry.