Results 51 to 60 of about 908 (189)

Persistence of the Positive Impact of Legislative Strategies to Constrain Multinational Corporate Tax Avoidance in Light of the ‘PwC Tax Scandal’

Accounting &Finance, EarlyView.
ABSTRACT This study examines the impact of Australia's multinational anti‐avoidance legislation and diverted profits tax on restricting corporate tax avoidance (CTA) among foreign significant global entities (SGEs) operating in Australia, in light of the Price Waterhouse Coopers (PwC) tax scandal.
Mikhail Shashnov, Roman Lanis, Peter Wells, Brett Govendir, Grant Richardson, Gregory Pazmandy   +5 more
wiley   +1 more source

EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS FINALES [PDF]

Crónica Tributaria, 2016
La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordinadas para hacer frente a este problema común.
Mar Barreno, Ana María Blasco, Guillermo Ferraz, Jorge Ferreras, Jaime Mas, Antoinette Musilek, Beatriz Parejo, Alfredo Ranz, Teresa Reol   +8 more
doaj  

Sperm Telomere Interactions Are Impaired in Testicular Cancer Before and After Adjuvant Therapy

Andrology, EarlyView.
ABSTRACT Background No study has yet explored telomere length or interaction in sperm nuclei of testicular cancer (TC) patients exposed to chemotherapy or radiotherapy. However, sperm telomere dynamics have emerged as a potential marker in male infertility.
Benoit Berby, Sylvianne Hennebicq, Jacqueline Saias, Florence Brugnon, Isabelle Berthaut, Myriam Daudin, Louis Bujan, Ludovic Dumont, Christine Rondanino, Aurélie Feraille, Nathalie Rives   +10 more
wiley   +1 more source

Impact of Chemotherapy on Sperm Functional Characteristics in Patients With Testicular Germ Cell Tumours

Andrology, EarlyView.
ABSTRACT Background Testicular germ cell tumours (TGCT) are the most common malignancies among young men and represent a major threat to reproductive health. Both the disease itself and oncological treatments, particularly chemotherapy, can compromise spermatogenesis and semen quality.
Ondrej Sanovec, Ondrej Simonik, Zuzana Kratka, Lukas Ded, Jana Vondrakova, Maryam Qasemi, Barbora Bryndova, Michala Krejci, Daniela Spevakova, Vishma Pratap Sur, Radomir Kren, Tomas Hradec, Pavel Skrobanek, Ludmila Boublikova, Libor Zamecnik, Tomas Buchler, Jiri Neuzil, Pavla Postlerova, Katerina Komrskova   +18 more
wiley   +1 more source

Polar Code Construction for Gaussian Channels Based on Approximated Error Evolution

IEEE Access
To achieve good performance of polar codes, certain information bits with the highest bit error probabilities (BEPs) should be fixed at a binary value and are referred to as frozen bits.
Huiying Song, Kazuhiko Fukawa
doaj   +1 more source

A Spotlight on Yolk‐sac Tumors: Molecular Pathology, Current Diagnostics, and Novel Therapeutics

Andrology, EarlyView.
ABSTRACT Background Yolk‐sac tumors are an aggressive subtype of testicular cancer that significantly contribute to disease progression and therapy resistance, especially in adults. While testicular cancer generally has high cure rates with cisplatin‐based treatment, adult yolk‐sac tumors often appear as components of mixed tumors with poor response to
Evangelos Prokakis, Lisa Schneider, Felix Bremmer, Daniel Nettersheim   +3 more
wiley   +1 more source

LA TEORÍA SOBRE LA PROHIBICIÓN DEL ABUSO DEL DERECHO EUROPEO COMO BASE DE LAS CLÁUSULAS ANTI-ELUSIVAS GENERALES NACIONALES [PDF]

Crónica Tributaria, 2018
El empleo abusivo de las libertades europeas deriva en conductas elusivas con impacto directo en las arcas de los Estados comunitarios y no comunitarios. Los Estados miembros tratan de proteger sus intereses fiscales a través de la codificación, tanto en
Enrique Sánchez de Castro Martín-Luengo
doaj  

Improving the Understanding of Late Effects of Testicular Cancer in Adolescent and Young Adult Survivors: TRANSCEND‐XR

Andrology, EarlyView.
ABSTRACT Background Testicular cancer (TC) is the most common malignancy amongst adolescents and young adults (AYAs) aged 15–39 years assigned male at birth. Survivors often experience late effects of treatment and report unmet supportive care needs.
Mohamad M. Saab, Josephine Hegarty, Jack P. Gleeson, David Murphy, Sheena McHugh, Frances Shiely, Aileen Murphy, Ann Kirby, Ida J. Korfage, Sophie Terhaard, Agnes van der Heide, Johannes Sivesgaard, Matias Katajavaara Seidler, Anna Patrikidou, Davor Ježek, Lynda Corrigan, Patrice Kearney Sheehan, Daniele Raggi, Alison Reid, Michal Chovanec, Patrizia Gianntempo, Jourik A. Gietema, Justine Fleur van der Feen, Francisco Lupiáñez‐Villanueva, Ana Roca‐Umbert, Joanne Reid, Paulo Alves, Joana Soares, Karen Galvin, Michal Kubo, Maria O'Malley   +30 more
wiley   +1 more source

Transparencia fiscal internacional: una realidad inacabada [PDF]

Crónica Tributaria, 2018
En los últimos años se viene produciendo un cambio muy importante en la tributación internacional que está afectando a la soberanía fiscal. Entre las medidas que se implantaron para corregir los desequilibrios que se generan, consideramos la ...
Ignacio Cruz Padial
doaj  

Multilateral Convention (MLI) – Tax Evolution or Revolution?

Studia Iuridica Lublinensia, 2018
The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris.
Agnieszka Franczak
doaj   +1 more source