Results 41 to 50 of about 16,392 (214)
New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-Beps Era
Financial Law Review, 2022 The main aim of this contribution is to make a review and assess the application of BEPS Action 7 recommendations by the tax administration in Poland when determining whether a non-resident enterprise
Marcin Jamrozy +2 more
doaj +1 more source
Crystal structure of fucoxanthin: resolving a long‐standing crystallographic challenge
Acta Crystallographica Section C, EarlyView.The first small‐molecule single‐crystal X‐ray structure of fucoxanthin is reported, resolving a long‐standing crystallographic problem in carotenoid structural chemistry.Fucoxanthin (C42H58O6) is a highly functionalized allenic epoxy xanthophyll containing hydroxy, acetoxy, ketone and conjugated polyene units.
Yui Wakasa, Mao Minoura
wiley +1 more source
Transfer Pricing Methods for Services and the Policy of Fixed Length Principle
Economics and Business, 2019 The paper deals with the methods used by companies for controlled transactions in services. The author performs an analysis of the ways a company that takes part in controlled transactions of transfer pricing can tackle tax issues using an adequate tax ...
Challoumis Constantinos
doaj +1 more source
British Journal of Pharmacology, EarlyView.Background and Purpose Spinal muscular atrophy (SMA) is a motor neuron disease caused by SMN1 gene loss, leading to reduced survival motor neuron (SMN) protein and progressive motor neuron degeneration. Although SMN‐restoring therapies improve outcomes, residual disease burden and non‐curative efficacy underscore the need for complementary treatments ...
Fernanda C. Cardoso +3 more
wiley +1 more source
The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries
Naše Gospodarstvo, 2019 We study the impact of selected characteristics of Slovenian tax residents with income from work with source in other countries on their fulfilment of tax obligations from this income.
Jagrič Timotej +3 more
doaj +1 more source
Different From You and Me: Tax Enforcement and Sophisticated Tax Evasion by the Wealthy
LSE Public Policy Review, 2022 This paper reviews recent research on tax evasion by high-income, high-wealth individuals and attempts to draw out some lessons for policymaking. We review the key concepts around tax evasion, and we summarize the key insights from economic studies of ...
Daniel Reck, Jeanne Bomare
doaj +1 more source
S‐Adenosylmethionine (SAM) hydrolases counter increased SAM epimerisation in thermophilic archaea
The FEBS Journal, EarlyView.S‐Adenosyl‐l‐methionine (SAM) is a vital enzyme cofactor. Epimerisation at the sulfonium centre of biologically active (SS,SCα)‐SAM is driven by heat, yielding biologically inactive (RS,SCα)‐SAM. Here, two novel archaeal SAM hydrolases from the thermophilic Sulfolobus acidocaldarius and the halophilic Haloferax volcanii are shown to cleave (RS,SCα)‐SAM.
Agnes Bartels +7 more
wiley +1 more source
Determinants of the Shadow Economy in the Czech Regions: A Region-Level Study
Review of Economic Perspectives, 2017 This paper investigates the size and development of the shadow economy in the Czech Republic on the state-level base over the 2005-2014 period. The multiple indicators multiple causes (MIMIC) model is used to assess the estimation of the shadow economy ...
Buček Jakub
doaj +1 more source
Detection of a High-velocity Jet from MWC 349A Traced by Hydrogen Recombination Line Maser Emission
The Astrophysical Journal Letters, 2023 MWC 349A is one of the rare stars known to have hydrogen radio recombination line (RRL) masers. The bright maser emission makes it possible to study the dynamics of the system at milliarcsecond (mas) precision.
Sirina Prasad +7 more
doaj +1 more source
Hepatology Research, EarlyView.ABSTRACT Aim To evaluate the effectiveness of prevention of mother‐to‐child transmission (PMTCT) over 25 years, we conducted a nationwide epidemiological survey through a comprehensive assessment of hepatitis B virus (HBV) markers. Methods Two cohorts were recruited before universal vaccination: children aged 9–10 years undergoing school health ...
Aiko Sakai +21 more
wiley +1 more source