Results 181 to 190 of about 140,185 (295)

Curbing multinational digital tax avoidance with the general anti‐avoidance rule

open access: yesAmerican Business Law Journal, EarlyView.
Abstract Large multinational companies (MNCs) are increasingly leveraging the enormous value embedded in the global digital economy. This has resulted in numerous innovations; however, it has likewise resulted in the loss of billions of dollars in tax revenue to governments due to outdated laws that generally assume a brick‐and‐mortar economy and ...
Kathryn Kisska‐Schulze, Robert C. Bird
wiley   +1 more source

Coxsackievirus A6 was the predominant pathogen of hand, foot, and mouth disease with frequent recombination and mutations in Shandong Province, 2023. [PDF]

open access: yesVirus Evol
Wang Z   +16 more
europepmc   +1 more source

ABGB: §§ 531-551

open access: yes, 2022
Vogeler, Georg, Bydlinski, Peter
openaire   +1 more source

Compelling private sport speech

open access: yesAmerican Business Law Journal, EarlyView.
Abstract The intermingling of sport and political speech has become increasingly poignant. Although basketball star Michael Jordan has now clarified that his famous statement that “Republicans buy sneakers, too” was made in jest when asked about why he did not make political statements, Michael Jordan was well within his rights to avoid the political ...
Thomas A. Baker III   +2 more
wiley   +1 more source

Single molecule recognition between cytochrome C 551 and gold-immobilized azurin by force spectroscopy.

open access: yesBiophysical Journal, 2005
B. Bonanni   +6 more
semanticscholar   +1 more source

CEO‐Board Social Ties and Corporate Tax Avoidance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen   +3 more
wiley   +1 more source

Safety evaluation of the food enzyme papain, a cysteine endopeptidase complex from the latex of <i>Carica papaya</i> L. [PDF]

open access: yesEFSA J
EFSA Panel on Food Enzymes (FEZ)   +16 more
europepmc   +1 more source

Detecting cannabis use reduction through biochemical verification of urinary cannabinoids: An aggregated analysis of cannabis use disorder treatment trials examining average reductions and individual cut‐points

open access: yesAddiction, EarlyView.
Abstract Background and aims Currently, there is no data‐driven cannabis reduction metric using biochemical verification, which represents a significant gap in cannabis harm reduction research, treatment and policy. Using aggregated data from 7 cannabis use disorder treatment trials, the aims of this analysis were to 1) determine if decreases in self ...
Erin A. McClure   +6 more
wiley   +1 more source

Home - About - Disclaimer - Privacy