Results 71 to 80 of about 30,057 (299)

Tax avoidance strategies under radar: policy considerations on U.S. multinational corporations operating in emerging markets

Cogent Business & Management
U.S. Multinational Corporations (MNCs) are known for their torturous global tax avoidance strategies. Corporate tax avoidance by U.S. MNCs remains a critical concern for policymakers, particularly in emerging economies, where profit shifting strategies ...
P. V. Thayyib
doaj   +1 more source

Sustainability in Public Finances Concerning Transfer Pricing in the EU

Chemical Engineering Transactions, 2023
Ensuring the sustainability of public finances is a crucial concern for the European Union, particularly in the context of transfer pricing, which is focused on tax base erosion and profit shifting.
Gábor Hulkó, János Kálmán, András Lapsánszky   +2 more
doaj  

Circular RNA expression landscapes in myelodysplastic neoplasms: Associations with mutational signatures and disease progression

Molecular Oncology, EarlyView.
In this explorative study, the abundance of circular RNA molecules in bone marrow stem cells was found to be elevated in patients with high‐risk myelodysplastic neoplasms, and to be associated with an increased risk of progression to acute myeloid leukemia.
Eileen Wedge, Morten Tulstrup, Gabriele Todisco, Pedro Moura, Christophe Côme, Jakob Werner Hansen, Jakob Schmidt Jespersen, Balthasar Schlotmann, Maria Creignou, Mette Dahl, Claudia Schöllkopf, Klas Raaschou‐Jensen, Krister Wennerberg, Bo Porse, Joachim Weischenfeldt, Eva Hellström‐Lindberg, Lasse Sommer Kristensen, Kirsten Grønbæk   +17 more
wiley   +1 more source

Asymmetric Capital Tax Competition with Profit Shifting [PDF]

This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them.
Stöwhase, Sven
core  

Competition for FDI and profit shifting: On the effects of subsidies and tax breaks [PDF]

, 2013
We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions.
Amerighi, Oscar, De Feo, Giuseppe
core   +1 more source

Genetic attenuation of ALDH1A1 increases metastatic potential and aggressiveness in colorectal cancer

Molecular Oncology, EarlyView.
Aldehyde dehydrogenase 1A1 (ALDH1A1) is a cancer stem cell marker in several malignancies. We established a novel epithelial cell line from rectal adenocarcinoma with unique overexpression of this enzyme. Genetic attenuation of ALDH1A1 led to increased invasive capacity and metastatic potential, the inhibition of proliferation activity, and ultimately ...
Martina Poturnajova, Zuzana Kozovska, Ondrej Pos, Kristina Pavlov, Sachin Gulati, Peter Makovicky, Kristina Jakic, Monika Burikova, Eva Sedlackova, Barbora Svitkova, Silvia Tyciakova, Vojtech Bystry, Nicolas Blavet, Boris Tichy, Matej Hrnciar, Jaroslav Budis, Miroslav Tomas, Peter Dubovan, Georgina Kolnikova, Veronika Repaska, Nikoleta Mojzesova, Eva Zomborska, Daniel Pindak, Michal Mego, Tomas Szemes, Miroslava Matuskova   +25 more
wiley   +1 more source

MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING MELALUI DISCONTINUED OPERATIONS

Jurnal Akuntansi Kontemporer, 2020
Earnings management using classification shifting is done by changing the classification of an item in the income statement. Classification shifting does not change the company’s net profit, but the core earnings of that year will be reported too high ...
Vanessa Taniadji, Shanti Shanti, S, Patricia Febrina Dwijayanti   +2 more
doaj   +1 more source

Profit Shifting in the EU: Evidence from Germany [PDF]

SSRN Electronic Journal, 2007
The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable affiliates that are directly owned by a foreign investor the
openaire   +3 more sources

Targeted modulation of IGFL2‐AS1 reveals its translational potential in cervical adenocarcinoma

Molecular Oncology, EarlyView.
Cervical adenocarcinoma patients face worse outcomes than squamous cell carcinoma counterparts despite similar treatment. The identification of IGFL2‐AS1's differential expression provides a molecular basis for distinguishing these histotypes, paving the way for personalized therapies and improved survival in vulnerable populations globally.
Ricardo Cesar Cintra, Lucca Paolo Hsu Helmich, Daniel Rodrigues de Bastos, Laura Sichero, Patrícia Savio de Araujo‐Souza, Fabio Passetti, Luisa Lina Villa   +6 more
wiley   +1 more source

Relative factor endowments, foreign direct investment and tax planning of multinational firms: an empirical investigation into cross-country data

Baltic Journal of Economics
This paper studies the impact of relative endowments of skilled labour and physical capital on the location choices of multinational firms (MNEs). We demonstrate potential methodological issues and possible solutions related to the identification of ...
Andrzej Cieślik, Oleg Gurshev
doaj   +1 more source