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In this paper we describe QUBIC, an experiment that will observe the polarized microwave sky with a novel approach, which combines the sensitivity of state-of-the art bolometric detectors with the systematic effects control typical of interferometers. QUBIC unique features are the so-called \"self-calibration\", a technique that allows us to clean the measured data from instrumental effects, and its spectral imaging power, i.e. the ability to separate the signal in various sub-bands within each frequency band. QUBIC will observe the sky in two main frequency bands: 150 GHz and 220 GHz. A technological demonstrator is currently under testing and will be deployed in Argentina during 2019, while the final instrument is expected to be installed during 2020.

Furthermore, it seems that the Pillar Two Directive also refers to guidance the OECD has not yet released: \"[f]urther guidance to be developed in the OECD's GloBE Implementation Framework will be a useful source of illustration\" in Recital 22; and, in Recital 24, as follows: [In implementing this Directive, Member States should use the OECD Model Rules and the explanations and examples in the Tax Challenges Arising from the Digitalisation of the Economy-Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two) released by the OECD/G20 Inclusive Framework on BEPS, as well as the GloBE Implementation Framework, including its safe harbour rules, as a source of illustration or interpretation in order to ensure consistency in application across Member States to the extent that those sources are consistent with this Directive and Union law. Additionally, the Council of the European Union recently recognized \"the need to ensure consistency with the [OECD Model Rules] when applying the Pillar Two Directive by Member States in order to avoid non-alignment or applicability of diverging standards\" The Council of the European Union indicated that it: [r]ecalls that the recitals of the Pillar Two Directive refer to the use of the guidance developed by the Inclusive Framework as a source of illustration or interpretation, and notes the intention of the EU Member States to follow this guidance when transposing the Pillar Two Directive into their national law in order to avoid divergences and inconsistencies in interpretation of the provisions of that Directive. [...]the legal force of the recitals of the Pillar Two Directive is open to question, given that it is settled case law (at the European level) that if a recital \"may cast light on the interpretation to be given to a legal rule, [it] cannot, since it has no binding legal force of its own, constitute (...) a rule\" The EU Court of Justice (CJEU) concluded on this point that: [t]he preamble to an EU act has no binding legal force and cannot be validly relied on either as a ground for derogating from the actual provisions of the act in question or for interpreting those provisions in a manner clearly contrary to their wording.® Since EU member states must transpose the Pillar Two Directive into their domestic laws, a question arises concerning the hierarchy of standards if an EU member state-relying on the Pillar Two Directive recitals-decides to incorporate the OECD guidance and commentaries published after the Pillar Two Directive into its domestic law, which would go beyond the rules the Pillar Two Directive provides for. [...]the preparatory work of the French Finance Bill for 2024, adopted on December 29, 2023, which transposed the Pillar Two Directive into French law, stated that the bill's purpose was to [t]ranspose [the Pillar Two Directive] in the light, where appropriate, of the comments and administrative guidance adopted by the OECD/G20 Inclusive Framework, including after the [Pillar Two Directive]'s publication.\" Since EU member states' domestic laws must comply with both primary and secondary EU law, taxpayers should contemplate their interest in challenging domestic rules that follow the content of the most recent OECD work on Pillar Two but that might conflict with the Pillar Two Directive.

We present a demonstration of the in-flight polarization angle calibration for the JAXA/ISAS second strategic large class mission, LiteBIRD, and estimate its impact on the measurement of the tensor-to-scalar ratio parameter, r, using simulated data. We generate a set of simulated sky maps with CMB and polarized foreground emission, and inject instrumental noise and polarization angle offsets to the 22 (partially overlapping) LiteBIRD frequency channels. Our in-flight angle calibration relies on nulling the EB cross correlation of the polarized signal in each channel. This calibration step has been carried out by two independent groups with a blind analysis, allowing an accuracy of the order of a few arc-minutes to be reached on the estimate of the angle offsets. Both the corrected and uncorrected multi-frequency maps are propagated through the foreground cleaning step, with the goal of computing clean CMB maps. We employ two component separation algorithms, the Bayesian-Separation of Components and Residuals Estimate Tool (B-SeCRET), and the Needlet Internal Linear Combination (NILC). We find that the recovered CMB maps obtained with algorithms that do not make any assumptions about the foreground properties, such as NILC, are only mildly affected by the angle miscalibration. However, polarization angle offsets strongly bias results obtained with the parametric fitting method. Once the miscalibration angles are corrected by EB nulling prior to the component separation, both component separation algorithms result in an unbiased estimation of the r parameter. While this work is motivated by the conceptual design study for LiteBIRD, its framework can be broadly applied to any CMB polarization experiment. In particular, the combination of simulation plus blind analysis provides a robust forecast by taking into account not only detector sensitivity but also systematic effects.