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Arbitration Tax Procedure for the Settlement of Tax Treaty-Related Disputes: Critical Insights about a Diffused Resort to the Final Offer Arbitration Model with Respect to the Balance Between the Target of a Mandatory and Binding Decision on the Parties Involved, and the Guarantee of Taxpayers’ Participation Rights

This essay critically examines the increasing use of the final offer arbitration (FOA) procedure in resolving tax treaty-related disputes in international and EU tax law. It explores the comparative experiences outlined by article 25(5) of the OECD Model, the OECD MLI (Part VI) and the EU Directive No. 1852/2017 (EU DRD), highlighting both advantages and challenges of the FOA model. The analysis focuses on whether an arbitration panel can be recognized as a referral body under article 267 of ...

Anthocyanin metabolites from gut microbiota and cognitive health

The intake of anthocyanins has been shown to have significant effects on the gut microbiota, influencing its composition, diversity, and functionality. These effects include promoting the growth of beneficial bacterial families, such as Bifidobacterium and Lactobacillus, and ameliorating microbiota diversity. The specific enzymes produced by these bacteria, such as β-glucosidases, hydrolases, and decarboxylases, are crucial for breaking down complex anthocyanin structures and converting them ...

Socio-economic status, food security and adherence to the Mediterranean diet in five Mediterranean countries: the DELICIOUS project

Food security is a universal need worldwide. This study explored the relationship between food security and adherence to the Mediterranean diet in the context of the DELICIOUS project. A survey involving 2,011 parents of children and adolescents aged 6–17 years was conducted. Adherence to the Mediterranean diet was assessed through the KIDMED score. Information regarding the ease of accessing Mediterranean foods, economic allowance, employment and residence was collected. Logistic regressions...

Unhealthy Ultra-Processed Food Consumption in Children and Adolescents Living in the Mediterranean Area: The DELICIOUS Project

Objectives: This study addressed the consumption of ultra-processed foods (UPFs) formulated with excess of energy/fats/sugars (hence deemed as unhealthy) and factors associated with it in children and adolescents living in 5 Mediterranean countries participating to the DELICIOUS (UnDErstanding consumer food choices & promotion of healthy and sustainable Mediterranean diet and LIfestyle in Children and adolescents through behavIOUral change actionS) project. Methods: A total of 2011 parent...

From Laws and Court Rulings to Daily Clinical Practice: The Role of Forensic Experts in Modelling Informed Consent Disclosure for Health Treatment

Informed consent is a fundamental component of both the right to health and self-determination. Its violation, which occurs when the acquisition process is absent or flawed, can also lead to legal proceedings for isolated harm, regardless of the simultaneous existence of those related to biological and psychological harm. Across Europe, this remains a legal and ethical cornerstone, increasingly important in the context of cross-border care and culturally diverse healthcare settings. Many coun...

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