Results 71 to 80 of about 18,031 (251)

Multilateral Convention (MLI) – Tax Evolution or Revolution?

open access: yesStudia 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

Patients' Attitudes Towards Deprescribing and Associations With Patient‐Related Factors Across Two Hospital Settings

open access: yesBasic &Clinical Pharmacology &Toxicology, Volume 138, Issue 4, April 2026.
ABSTRACT Medication deprescribing is a targeted strategy to reduce inappropriate polypharmacy. Patients in primary care settings have reported high willingness to discontinue medications, but this phenomenon is less well studied in hospital settings. In this explorative post hoc analysis of two previously described clinical trials, we assessed patients'
Louise Westberg Strejby Christensen   +12 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]

open access: yesCrónica 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  

The New International Tax Diplomacy [PDF]

open access: yes, 2016
International tax avoidance by multinational corporations is now frontpage news. At its core, the issue is simple: the tax regimes of different countries allow multinational corporations to book much of their income in low-tax or no-tax jurisdictions ...
Grinberg, Itai
core   +1 more source

Recent trends in vegetation greenness in China significantly altered annual evapotranspiration and water yield [PDF]

open access: yes, 2016
There has been growing evidence that vegetation greenness has been increasing in many parts of the northern middle and high latitudes including China during the last three to four decades.
Ju, Weimin   +5 more
core   +2 more sources

Urban Heat Island in the Eastern Mediterranean and Middle East: Multi‐City Approach in Regional Climate Modelling

open access: yesInternational Journal of Climatology, Volume 46, Issue 4, 30 March 2026.
This study presents that the WRF model, coupled with bulk urban parameterization, effectively captures the summer urban heat island (UHI) patterns across the Eastern Mediterranean and Middle East, showing stronger night‐time surface UHIs (5°C–6°C) and daytime surface cool islands (up to 12.5°C).
Katiana Constantinidou   +4 more
wiley   +1 more source

Transparencia fiscal internacional: una realidad inacabada [PDF]

open access: yesCrónica 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  

The BEPS Influence on Tax Information Exchange

open access: yesStudia 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

Users, Data, Networks A Proposal for Taxing the Digital Economy in the European Single Market. Bertelsmann Stiftung Policy Paper 12 March 2019 [PDF]

open access: yes, 2019
Fair taxation of digital businesses will be a key issue in the forthcoming European election campaign. The debate will most likely revolve around the introduction of a new “digital tax” on companies’ turnover, as proposed by the European Commission, for ...
Dittrich, Paul-Jasper   +1 more
core  

Long‐Term Survival After Desperation Surgery for Primary Mediastinal Non‐Seminomatous Germ Cell Tumor With Rising Alpha‐Fetoprotein

open access: yesIJU Case Reports, Volume 9, Issue 2, March 2026.
ABSTRACT Introduction Primary mediastinal non‐seminomatous germ cell tumors (PMNSGCTs) are rare and aggressive neoplasms that carry a poor prognosis, especially following salvage chemotherapy. In cases of residual tumors with elevated tumor marker levels, desperation surgery may be considered.
Tomohiko Aigase   +9 more
wiley   +1 more source

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