Results 111 to 120 of about 24,275 (283)

Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals [PDF]

This paper presents a new approach to estimating the existence and magnitude of taxmotivated income shifting within multinational corporations. Existing studies of income shifting use changes in corporate tax rates as a source of identification.
Dharmapala, Dhammika, Riedel, Nadine
core  

Longitudinal genome‐wide aneuploidy measurements in circulating cell‐free DNA to predict lack of benefit from pembrolizumab in patients with metastatic urothelial cancer

Molecular Oncology, EarlyView.
Many patients with urothelial cancer do not benefit from treatment with pembrolizumab, while at risk of severe side effects. Changes in the levels of circulating tumor DNA early during treatment, measured by a simple and affordable assay that can be easily implemented in the clinic, can be used as a prognostic tool to identify these patients.
Youssra Salhi, Stavros Makrodimitris, Sandra van Wilpe, Iris te Paske, Vanja de Weerd, Corine M. Beaufort, Hans M. Westgeest, Jens Voortman, Maureen J. B. Aarts, Maud Rijnders, Astrid A. M. van der Veldt, Ronald de Wit, Niven Mehra, Saskia M. Wilting, Debbie G. J. Robbrecht   +14 more
wiley   +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

G20 host Australia faces hard truths of multinational profit shifting

, 2014
The G20 Finance Ministers have the opportunity this weekend to endorse the initial recommendations of the OECD on how to address the global problem of multinational tax avoidance.\ud \ud The work of the OECD on the issue to date is substantial.
Sadiq, Kerrie
core  

Weakening the nuclear envelope: Lamin B receptor in melanoma metastasis

Molecular Oncology, EarlyView.
LBR‐driven nuclear fragility supports melanoma invasion. A: Melanocyte presents low LBR (Lamin B Receptor) levels, maintaining nuclear integrity and lamina‐chromatin tethering. B: During malignant progression, upregulation of LBR clusters at the INM (Inner Nuclear Membrane) during confined migration causes local lamina weakening and cholesterol ...
Francesca Lorenzini, Maria Caterina Mione   +1 more
wiley   +1 more source

In vitro and in silico modelling of ROS1‐positive non‐small cell lung cancer reveals fusion‐dependent tyrosine kinase inhibitor responses

Molecular Oncology, EarlyView.
Drug resistance limits treatment success in a subset of lung cancers driven by ROS1 gene alterations. Using patient‐derived cells and computer simulations, we studied three key mutations and how they affect five targeted drugs. The mutations reduced drug effectiveness in different ways by altering protein structure and behavior.
Farhan Ul Haq, Marc Terrones, Felicia Rodrigues Fortes, Anne Schepers, Alessia Denis, Christophe Deben, Ken Op de Beeck, Guy Van Camp, Geert Vandeweyer   +8 more
wiley   +1 more source

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

Cogent 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

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

, 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  

ZW4864‐mediated inhibition of the β‐catenin/BCL9/BCL9L complex reveals therapeutic potential in bladder cancer

Molecular Oncology, EarlyView.
BCL9 and BCL9L drive bladder cancer progression by enhancing β‐catenin signaling, promoting proliferation, migration, invasion, and organoid growth. Genetic depletion of BCL9(L) suppresses malignant phenotypes, while pharmacological disruption of the β‐catenin/BCL9(L) complex with ZW4864 inhibits canonical Wnt signaling and tumor‐associated cellular ...
Roland Kotolloshi, Mandy Berndt‐Paetz, Eileen Lerner, Gregoire Najjar, Anca Azoitei, Krishna Pal Singh, Shailendra Kumar Gupta, Olaf Wolkenhauer, Cagatay Günes, Otmar Huber, Marc‐Oliver Grimm, Daniel Steinbach   +11 more
wiley   +1 more source

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

Ovidius 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