Results 61 to 70 of about 891 (193)

The BEPS Influence on Tax Information Exchange

Studia Iuridica Lublinensia, 2018
None of the actions envisaged in the Action Plan on BEPS directly relies on intensifying the exchange of information on tax matters. By developing the Action Plan on BEPS, the OECD has identified areas of tax law that have noticed the need for some ...
Dominik Mączyński
doaj   +1 more source

Carboplatin Monotherapy Induced Complete Response in Elderly Metastatic Seminoma and CKD: A Case Report

IJU Case Reports, Volume 9, Issue 5, September 2026.
ABSTRACT Background Cisplatin‐based chemotherapy is the standard treatment for metastatic seminoma but may be unsuitable for elderly patients with comorbidities. We report a case of metastatic seminoma with chronic kidney disease (CKD) in an elderly patient successfully treated with carboplatin monotherapy. Case Presentation A 70‐year‐old man presented
Gento Omae, Kosuke Kitamura, Satoru Muto
wiley   +1 more source

An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case

Journal of Economic and Financial Sciences, 2017
Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model').
Lee-Ann Steenkamp
doaj   +1 more source

Semi‐Automated μCT‐Based Modeling of Vertebral Bony Endplate Microporosity and Mechanical Properties: Linking Microstructure to Inferred Mechanical Performance

JOR SPINE, Volume 9, Issue 3, September 2026.
ABSTRACT Background The vertebral bony endplate (BEP) plays a role in regulating both mechanical load transfer and nutrient transport to the intervertebral disc, functions strongly influenced by its microstructural porosity. Variations in porosity impact bone strength, elasticity, and solute diffusion, affecting its overall mechanical competence ...
Ahmad Alminnawi, Gabriele Nasello, Katherine B. Crump, Benjamin Gantenbein, Jerome Noailly, Liesbet Geris   +5 more
wiley   +1 more source

Economic Effects of the Implementation of the BEPS Plan in Romania [PDF]

Risk in Contemporary Economy, 2020
The BEPS Plan (Action Plan on Base Erosion and Profit Shifting) is a globally adopted solution proposed by the Organization for Economic Co-operation and Development (OECD) to prevent the erosion of the taxable base and the transfer of profits.
Fortea Costinela, Antohi Valentin Marian, Zlati Monica Laura, Lăzărescu Ioana   +3 more
doaj  

Increasing Women in Construction Using Public Procurement: Exploring the Impact of a Government‐Led Building Equality Policy

Gender, Work &Organization, Volume 33, Issue 5, Page 2114-2128, September 2026.
ABSTRACT The Australian construction industry remains one of the most male‐dominated sectors, with women comprising only 12.5% of the workforce and 3% of trades. In this context, policy plays a critical role in challenging entrenched gender norms, removing structural barriers, and promoting equitable access, participation, and progression for women and
Sarah Holdsworth, Orana Sandri, Michelle Turner, Marcelle West   +3 more
wiley   +1 more source

Basic Earth's Parameters as estimated from VLBI observations

Geodesy and Geodynamics, 2017
The global Very Long Baseline Interferometry observation for measuring the Earth rotation's parameters was launched around 1970s. Since then the precision of the measurements is continuously improving by taking into account various instrumental and ...
Ping Zhu, Attilio Rivoldini, Laurence Koot, Véronique Dehant   +3 more
doaj   +1 more source

Assessing Yield Performances and Economic Profitability of Integrated Nile Tilapia (Oreochromis Niloticus Linnaeus, 1758) With Bombay Red Onion (Allium cepa) Farming Systems in Northwest Ethiopia

Aquaculture, Fish and Fisheries, Volume 6, Issue 4, August 2026.
ABSTRACT Integrated fish–vegetable is a sustainable food production strategy that synergistically combines fish culture and vegetable cultivation within a single farming system. The objective of this study was to assess integrated Nile tilapia–onion (Bombay red variety) production in northwest Ethiopia, as both fish and onion are commonly practiced by ...
Negese Kebtieneh Demlie, Akewake Geremew, Belay Abdissa, Alayu Yalew, Gashaw Tilahun   +4 more
wiley   +1 more source

Comparative Effectiveness of Antiarrhythmic Drugs on Early Atrial Tachyarrhythmias in the Blanking Period After Atrial Fibrillation Catheter Ablation

Journal of Arrhythmia, Volume 42, Issue 4, August 2026.
Bepridil, particularly in combination with aprindine, was highly effective for suppressing early recurrence of atrial tachyarrhythmia after AF ablation. Poor response to bepridil‐based therapy during the blanking period may identify patients at increased risk of late AF recurrence.
Asami Kashiwa, Yukio Hosaka, Yuka Hayashi, Komei Tanaka, Kazuyuki Ozaki, Masaomi Chinushi, Yoshifusa Aizawa, Kazuyoshi Takahashi   +7 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