Results 51 to 60 of about 440,212 (237)
Profit Shifting and International Tax Reforms
, 2022 International taxation rules are outdated, allowing multinationals to shift profits to tax havens. This paper examines how tax reforms affect profit shifting and cross-country welfare. We propose a model that separates real economic profits from paper profits, introducing 'triangle identities' to estimate bilateral profit-shifting flows.
Ferrari, Alessandro +3 more
openaire +2 more sources
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 +25 more
wiley +1 more source
Profit-shifting in Two-sided Markets [PDF]
We investigate how multinational two-sided platform firms set their prices on intra firm transactions. Two-sided platform firms derive income from two customer groups that are connected through at least one positive network externality from one group to ...
Schindler, Dirk, Schjelderup, Guttorm
core
Evidence for profit shifting with tax sensitive capital stocks [PDF]
, 2013 This paper contributes to the literature providing indirect evidence for profit shifting within multinational companies. In contrast to the previous studies we account for the tax responsiveness of the capital stock and analyse the impact of corporate ...
Loretz, Simon, Mokkas, Socrates
core
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 +6 more
wiley +1 more source
RIPK4 function interferes with melanoma cell adhesion and metastasis
Molecular Oncology, EarlyView.RIPK4 promotes melanoma growth and spread. RIPK4 levels increase as skin lesions progress to melanoma. CRISPR/Cas9‐mediated deletion of RIPK4 causes melanoma cells to form less compact spheroids, reduces their migratory and invasive abilities and limits tumour growth and dissemination in mouse models.
Norbert Wronski +9 more
wiley +1 more source
Corporate Taxes and the Location of Intangible Assets Within Multinational Firms [PDF]
, 2008 Intangible assets, like patents and trademarks, are increasingly seen as the key to competitive success and as the drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational enterprises (MNEs ...
Dischinger, Matthias, Riedel, Nadine
core +2 more sources
Molecular Oncology, EarlyView.Pre‐analytical handling critically determines liquid biopsy performance. This study defines practical best‐practice conditions for cell‐free DNA (cfDNA) and extracellular vesicle–derived DNA (evDNA), showing how processing time, storage conditions, tube type, and plasma input volume affect DNA integrity and mutation detection.
Jonas Dohmen +11 more
wiley +1 more source
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
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