Results 81 to 90 of about 879,236 (250)

Profit Shifting of Multinational Corporations Worldwide [PDF]

open access: yes, 2021
We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over \$850
Garcia-Bernardo, Javier, Janský, Petr
core  

What is Profit Horizon?

open access: yes, 2021
Profit Horizon Whatever you choose to do however I just earnestly trust that my Profit Horizon audit here has assisted you with trip and all the more critically I trust it has kept you from losing your well deserved money. In the event that you actually
Profit
core   +1 more source

Stimulator of interferon genes agonist augmented antitumor immunity of osimertinib in Egfr‐mutated lung cancer

open access: yesMolecular 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

open access: yesMolecular 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

Intercompany Loans and Profit Shifting – Evidence from Company-Level Data [PDF]

open access: yes
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
core  

Income Taxation in Global Digital Economy: Challenges and Reform Directions in Light of OECD Proposals

open access: yesJournal for Perspectives of Economic Political and Social Integration
The 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

open access: yesTechnological 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
doaj   +1 more source

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

open access: yesMolecular 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   +8 more
wiley   +1 more source

Circulating microRNA signatures of cachexia and cancer in Canis familiaris as a comparative oncology model for human disease

open access: yesMolecular Oncology, EarlyView.
Circulating microRNAs as biomarkers of cachexia and sex‐specific cancer in senior dogs. In 25 client‐owned dogs, four circulating miRNAs (miR‐15a, miR‐15b, miR‐16, miR‐140) were downregulated in cachexia, with miR‐16 the strongest individual biomarker (AUC = 0.899).
Soon‐Seok Park   +6 more
wiley   +1 more source

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

open access: yes
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  

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