Results 91 to 100 of about 879,236 (250)

Tax avoidance by BigTech firms in digital economy: a critical review and future directions

open access: yesCogent Business & Management
This review develops a conceptual synthesis of how BigTech firms reshape corporate tax avoidance through intangible assets, platform-based scaling, and digital presence without physical nexus.
S. Elavarasi, P. V. Thayyib
doaj   +1 more source

Translating whole‐genome doubling into precision medicine in cancer

open access: yesMolecular Oncology, EarlyView.
Whole‐genome doubling creates a WGD‐positive tumor state characterized by persistent chromosomal instability, karyotypic diversification, and cellular stress. These same biological pressures drive aggressive tumor evolution while exposing therapeutic vulnerabilities, providing a rationale for WGD‐informed precision medicine. Whole‐genome doubling (WGD)
Sejung Lee, Junghyeok Lim, Jinhyuk Bhin
wiley   +1 more source

The redistributive role of non-profit organizations [PDF]

open access: yes
By starting from the consideration that non-profit organizations cover a significant re-distributive function beside that of governmental agencies, the paper questions why government prefers to finance via transfers private entities likewise lucrative ...
Cerulli, Giovanni
core  

Sustainability in Public Finances Concerning Transfer Pricing in the EU

open access: yesChemical 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   +2 more
doaj  

CEACAM1 participation in breast cancer progression

open access: yesMolecular Oncology, EarlyView.
In invasive breast cancer (BC), CEACAM1 shifts from an apical to a uniform membranous/cytoplasmic pattern, or is lost, as tumors dedifferentiate, inversely tracking the Ki‐67 proliferative index. In MCF‐7 cells, only CEACAM1‐4L suppresses proliferation, repressing cell cycle and growth factor genes.
Mykola Lyndin   +3 more
wiley   +1 more source

Pharmacological chromatin remodeling enhances response to estrogen therapy in ER+ breast cancer

open access: yesMolecular Oncology, EarlyView.
Estrogen therapy elicits clinical benefit in ~ 30% of patients with endocrine‐resistant estrogen receptor (ER)‐positive breast cancer. Based on findings that ER transcriptional activation underlies response to estrogen therapy, we tested the effects of epigenetic dysregulation via pharmacological inhibition of histone deacetylases (HDACi).
Anneka L. Johnson Thomas   +16 more
wiley   +1 more source

Effect of Exchange Rate Movements on Profit Shifting. The Case of the Swiss Franc

open access: yes, 2018
This paper examines the role of exogenous earnings shocks, due to sudden exchange rate movements, on multinationals profit shifting behaviour. We exploit the sudden and unanticipated appreciation of the Swiss Franc vis-a-vis the Euro of around 20%, which
Radulescu, Doina Maria
core  

Unraveling the epigenetic code in cancer cell–tumor microenvironment crosstalk

open access: yesMolecular Oncology, EarlyView.
Epigenetic regulation is a key driver of cancer development and progression. Diverse epigenetic alterations in cancer cells and components of the tumor microenvironment (TME) orchestrate their communication through multiple mechanisms. We discuss how the epigenetic code coordinates bidirectional cancer cell–TME crosstalk to promote cancer progression ...
Ji Hoon Park, Mi‐Young Kim
wiley   +1 more source

The Impact of Tax Avoidance in Romania: Corporate Profit Shifting to Tax Havens [PDF]

open access: yesOvidius University Annals: Economic Sciences Series
This study investigates the impact of tax avoidance on Romania's economy, specifically its relationship with GDP, comparing Romania's situation to other EU member states.
Laurentiu-Mihai Tanase, Norina Popovici
doaj  

Firm-specific determinants influencing tax avoidance among Indian multinational corporations: a panel regression approach

open access: yesCogent Economics & Finance
The unethical tax planning practices of Multinational Companies globally remain a significant and unresolved empirical issue in tax and accounting research.
P. V. Thayyib
doaj   +1 more source

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