Results 81 to 90 of about 494 (209)
Profit shifting from Nigeria to Europe: The impact on human rights.
PLOS Global Public HealthThe United Nations Universal Declaration of Human Rights states that everyone is entitled to economic and social rights essential to survive and thrive (Articles 25 and 26) and everyone is entitled to a social and international order in which their ...
Rachel Etter-Phoya +4 more
doaj +1 more source
Cogent Economics & FinanceThe 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
Epigenetic reprogramming of lineage switching in cancer
FEBS Letters, EarlyView.Cancer cells rarely commit to a single identity. Epigenetic mechanisms and tumor microenvironment cues push epithelial cells toward flexible, hybrid states that can shift into mesenchymal, neuroendocrine, or stem‐like fates, driving metastasis, drug resistance, and tumor heterogeneity. Targeting the epigenetic regulators behind these transitions, using
Ezgi Boyvatlı +4 more
wiley +1 more source
Tax avoidance by BigTech firms in digital economy: a critical review and future directions
Cogent Business & ManagementThis 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
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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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
Synergistic perspectives—How single‐molecule biophysics complement biochemical understanding
FEBS Letters, EarlyView.In this review, we discuss how ensemble biochemistry and single‐molecule approaches are complementary, outline commonly used single‐molecule techniques, and illustrate their relevance through two representative case studies: chromatin organization by SMC complexes and pathway choice during DNA double‐strand break repair.
Sara De Bragança +2 more
wiley +1 more source
Tumour–host interactions in Drosophila: mechanisms in the tumour micro‐ and macroenvironment
Molecular Oncology, EarlyView.This review examines how tumour–host crosstalk takes place at multiple levels of biological organisation, from local cell competition and immune crosstalk to organism‐wide metabolic and physiological collapse. Here, we integrate findings from Drosophila melanogaster studies that reveal conserved mechanisms through which tumours hijack host systems to ...
José Teles‐Reis, Tor Erik Rusten
wiley +1 more source
Molecular Oncology, EarlyView.In this explorative study, the abundance of circular RNA molecules in bone marrow stem cells was found to be elevated in patients with high‐risk myelodysplastic neoplasms, and to be associated with an increased risk of progression to acute myeloid leukemia.
Eileen Wedge +17 more
wiley +1 more source
The Impact of Tax Avoidance in Romania: Corporate Profit Shifting to Tax Havens [PDF]
Ovidius University Annals: Economic Sciences SeriesThis 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
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