Results 91 to 100 of about 30,057 (299)
Profit Shifting and ‘Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform [PDF]
, 2013 This paper discusses the issue of profit shifting and ‘aggressive’ tax planning by multinational firms. The paper makes two contributions. Firstly, we provide some background information to the debate by giving a brief overview over existing empirical ...
Finke, Katharina +4 more
core +4 more sources
Hippo pathway at the crossroads of stemness and therapeutic resistance in breast cancer
Molecular Oncology, EarlyView.Dysregulation of the Hippo pathway drives nuclear accumulation of YAP/TAZ, activating stemness‐related transcriptional programs that sustain breast cancer stemness and fuel therapeutic resistance across subtypes, underscoring Hippo signaling as a targetable vulnerability. Figure created and edited with BioRender.com.
Giulia Schiavoni +11 more
wiley +1 more source
Profit Shifting opportunities, Multinationals, and the determinants of FDI [PDF]
The theory of tax competition suggests that different tools might be used to attract physical capital and taxable profits. While it is assumed that FDI in real activity is deterred by high effective taxes, investment undertaken for purpose of profit ...
Stöwhase, Sven
core
Profit Shifting: Drivers and Potential Countermeasures
SSRN Electronic Journal, 2013 In trying to explain the drivers of global profit shifting by MNEs we investigate industry-specific variation in profit shifting and identify determinants thereof. Using the ORBIS database we show that intangible asset endowment of subsidiaries and the complexity of MNE groups explain aggregate profit shifting trends and tend to drive industry ...
Beer, Sebastian, Loeprick, Jan
openaire +3 more sources
Molecular Oncology, EarlyView.Pancreatic sensory neurons innervating healthy and PDAC tissue were retrogradely labeled and profiled by single‐cell RNA sequencing. Tumor‐associated innervation showed a dominant neurofilament‐positive subtype, altered mitochondrial gene signatures, and reduced non‐peptidergic neurons.
Elena Genova +14 more
wiley +1 more source
An evaluation of interest deduction limitations to counter base erosion in South Africa
South African Journal of Economic and Management Sciences, 2018 Background: The Organisation for Economic Cooperation and Development (OECD) made a number of recommendations in relation to interest deduction limitations as part of the Base Erosion and Profit Shifting (BEPS) project. In 2016 the South African National
Pieter van der Zwan +2 more
doaj +1 more source
E2A selectively regulates TGF‐β–induced apoptosis in KRAS‐mutant non‐small cell lung cancer
Molecular Oncology, EarlyView.Ability to induce apoptosis by TGF‐β is frequently lost in advanced lung adenocarcinoma despite intact TGF‐β signaling. We identify E2A as a mutant KRAS–dependent mediator of resistance to TGF‐β–induced apoptosis. TGF‐β induces E2A via SMAD3 in mutant KRAS cells, and E2A silencing restores apoptosis and enhances radiation response in cell lines ...
Sergei Chuikov +3 more
wiley +1 more source
Do Corporate Tax Cuts Reduce International Profit Shifting? [PDF]
, 2014 This paper analyzes whether a corporate tax cut reduces profit shifting to low-tax countries. I use firm-level data of 2,812 German corporations around the Business Tax Reform in 2008.
Brandstetter, Laura
core +5 more sources
International Share Ownership, Profit Shifting and Protectionism. [PDF]
In this paper, I examine the implications of increasing globalisation of stock market ownership on the economics of protection. Current data on European, Japanese and Australian stock exchanges indicate that in most cases over 30 per cent of the stock ...
T.Huw Edwards
core
Molecular Oncology, EarlyView.We analyze cisplatin–DNA adducts (CDAs) and double‐strand breaks (DSBs) in a cell‐cycle‐dependent manner. We find that CDAs form similarly across all cell cycle phases. DSBs arise only in S‐phase. CDAs might not directly impair DSB repair, but S‐phase DSB lesions evolve in the presence of CDAs and disrupt repair in G2, also causing radiosensitization ...
Ye Qiu +10 more
wiley +1 more source