Results 101 to 110 of about 24,275 (283)
Action Plan on Base Erosion and Profit Shifting (Russian version) [electronic resource] /
, 2014 Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions.
Organisation for Economic Co-operation and Development.
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Base Erosion and Profit Shifting in Indonesia [PDF]
, 2018 The ownership, location and internalisation (OLI) framework introduced by Dunning (1977) explains why multinational enterprises (MNEs) establish subsidiaries overseas.
Purba, Arnaldo
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Molecular Oncology, EarlyView.Both cg12821679MAPRE3 methylation and MAPRE3 expression are significantly associated with overall survival (OS) of non‐small cell lung cancer. Meanwhile, MAPRE3 expression significantly modified the effect of smoking cessation on OS. Smoking cessation benefits OS merely for patients with high MAPRE3 expression.
Chao Chen +14 more
wiley +1 more source
Journal for Perspectives of Economic Political and Social IntegrationThe article discusses the main challenges related to the taxation of income generated in the digital economy. Digital business models, based on user data and global operations, undermine the traditional rules of tax nexus, leading to base erosion and tax
Mariusz Sokołek
doaj +1 more source
Debt/asset ratio as evidence of profit-shifting behaviour in the Slovak Republic
Technological and Economic Development of Economy, 2019 Companies use different methods and techniques to transfer taxable profits to tax havens. The paper aims at analysing the influence of the relocation of the registered office of Slovak companies in tax havens in relation to the leverage ratio and the ...
Michal Ištok, Mária Kanderová
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Intercompany Loans and Profit Shifting – Evidence from Company-Level Data [PDF]
This paper is concerned with tax-planning strategies of multinational corporations. A theoretical analysis discusses the choice of the capital structure in a setting where intercompany loans can be used to shift profits to low-tax countries.
Thiess Buettner, Georg Wamser
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Profit shifting under the arm's length principle
, 2023 This study analyses the tax-induced profit shifting behaviour of firms and the impact of governments' anti-shifting rules. We derive a model of a firm that combines internal sales and internal debt in a full profit shifting strategy, and which is ...
Rathke, Alex A. T.
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Molecular Oncology, EarlyView.Combining osimertinib with the STING agonist ADU‐S100 activates innate and adaptive immunity to overcome the non‐inflamed microenvironment of Egfr‐mutant lung cancer. This combination increases NK and CD8+ T‐cell infiltration, associated with activation of the STING‐IRF3 pathway and local immunogenic cell death.
Jun Nishimura +19 more
wiley +1 more source
Loss of IGF‐1R impairs DNA‐PKcs recruitment to chromatin leading to defective end‐joining
Molecular Oncology, EarlyView.IGF‐1R promotes radioresistance by facilitating DNA‐PKcs recruitment to chromatin, enabling non‐homologous end‐joining (NHEJ) repair of double‐strand breaks. Inhibition or loss of IGF‐1R disrupts this recruitment to damage sites, driving compensatory reliance on microhomology‐mediated end‐joining (MMEJ) repair.
Matthew O. Ellis +3 more
wiley +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 +2 more
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