Results 31 to 40 of about 32,304 (305)

Transfer pricing as a means of minimizing tax manipulation in operations with non-residents

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021
The article examines current trends in transfer pricing as a means of minimizing tax manipulation, including operations with non-residents. The concept of transfer pricing and controlled transactions, the criteria that indicate that the transaction is ...
I.V. , S.F. , I.V.
doaj   +1 more source

Peculiarities of Transfer Pricing Supervision in Uncontrolled Transactions

open access: yesТеоретическая и прикладная юриспруденция
The aim of this article is to scrutinize the authority of tax agencies concerning the transfer pricing supervision in uncontrolled transactions among related parties.
E. Sh. Saliakhutdinov
doaj   +1 more source

Intra-group financial transactions and the arm’s length principle:a comparative and normative analysis [PDF]

open access: yes, 2022
When companies which belong to the same multinational enterprise undertake transactions with each other, they are not subject to the same market pressures which exist in case of transactions undertaken between independent enterprises. Hence international
van Herwaarden, A.J.; id_orcid   +3 more
core   +1 more source

Claudin‐6 Protein Expression in Atypical Teratoid/Rhabdoid Tumors Is Strongly Enriched in the Molecular Subgroup AT/RT‐TYR

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Claudin‐6 has emerged as a promising immunotherapeutic target, yet protein‐level data in atypical teratoid/rhabdoid tumors (AT/RTs) have been inconsistent. We analyzed 36 well‐characterized AT/RT samples and found membranous claudin‐6 protein expression in 58% of cases, with striking enrichment in the molecular subgroup AT/RT‐TYR (100%) and ...
Victoria E. Fincke   +4 more
wiley   +1 more source

Enteropathogenic E. coli shows delayed attachment and host response in human jejunum organoid‐derived monolayers compared to HeLa cells

open access: yesFEBS Letters, EarlyView.
Enteropathogenic E. coli (EPEC) infects the human intestinal epithelium, resulting in severe illness and diarrhoea. In this study, we compared the infection of cancer‐derived cell lines with human organoid‐derived models of the small intestine. We observed a delayed in attachment, inflammation and cell death on primary cells, indicating that host ...
Mastura Neyazi   +5 more
wiley   +1 more source

Private Benefits in Corporate Control Transactions [PDF]

open access: yesSSRN Electronic Journal, 2007
This paper presents an analytical framework from which it can be inferred whether sellers or buyers in block transactions value private benefits highest. I am thus able to suggest an answer to the question: Are blocks of shares traded because the buyer has high security benefits, or because the buyer has high private benefits from the control rights ...
openaire   +5 more sources

Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation

open access: yesFEBS Letters, EarlyView.
Protein pyrophosphorylation is an unusual signaling mechanism that was discovered two decades ago. It can be driven by inositol pyrophosphate messengers and influences various cellular processes. Herein, we summarize the research progress and challenges of this field, covering pathways found to be regulated by this posttranslational modification as ...
Sarah Lampe   +3 more
wiley   +1 more source

The (Glg)ABCs of cyanobacteria: modelling of glycogen synthesis and functional divergence of glycogen synthases in Synechocystis sp. PCC 6803

open access: yesFEBS Letters, EarlyView.
We reconstituted Synechocystis glycogen synthesis in vitro from purified enzymes and showed that two GlgA isoenzymes produce glycogen with different architectures: GlgA1 yields denser, highly branched glycogen, whereas GlgA2 synthesizes longer, less‐branched chains.
Kenric Lee   +3 more
wiley   +1 more source

Heuristic-Based Address Clustering in Bitcoin

open access: yesIEEE Access, 2020
With the emergence of decentralized cryptocurrencies such as Bitcoin, it has become very difficult for law enforcement to detect suspicious activities, identify users and obtain transaction records for criminals who utilize the pseudoanonymity provided ...
Yuhang Zhang, Jun Wang, Jie Luo
doaj   +1 more source

Maximal serializability of iterated transactions

open access: yes, 1985
The serializability condition is usually considered in order to maintain the consistency of a Database in the presence of conflicting accesses to the Database performed by concurrent transactions.
Flé, M.P., Roucairol, G.
core   +1 more source

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