Results 81 to 90 of about 442,798 (298)
Molecular Oncology, EarlyView.Loss of the miR‐214/199a cluster is associated with recurrence in ovarian cancer. Engineered small extracellular vesicles (m214‐sEVs) elevate miR‐214‐3p/miR‐199a‐5p in tumor cells, suppress β‐catenin, TLR4, and YKT6 signaling, reprogram tumor‐derived sEV cargo, reduce chemoresistance and migration, and enhance carboplatin efficacy and survival in ...
Weida Wang +12 more
wiley +1 more source
Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data [PDF]
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company, is used to ...
Overesch, Michael
core
The Effects of Multinationals’ Profit Shifting Activities on Real Investments [PDF]
, 2007 This paper investigates whether the size of multinationals’ real investments in a high-tax country is affected by profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the presence of profit ...
Overesch, Michael
core +1 more source
Molecular Oncology, EarlyView.Cytarabine is a key therapy for acute myeloid leukaemia (AML), but its efficacy is limited by the dNTPase SAMHD1, which hydrolyses its active metabolite. Screening nucleotide biosynthesis inhibitors revealed that IMPDH inhibitors selectively sensitise SAMHD1‐proficient AML cells to cytarabine.
Miriam Yagüe‐Capilla +9 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
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
Hippo pathway at the crossroads of stemness and therapeutic resistance in breast cancer
Molecular Oncology, EarlyView.Dysregulation of the Hippo pathway drives nuclear accumulation of YAP/TAZ, activating stemness‐related transcriptional programs that sustain breast cancer stemness and fuel therapeutic resistance across subtypes, underscoring Hippo signaling as a targetable vulnerability. Figure created and edited with BioRender.com.
Giulia Schiavoni +11 more
wiley +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
doaj +1 more source
Global Minimum Tax and Profit Shifting
We develop a methodology to decompose the tax revenue impact of the global minimum tax introduced in 2024 into several components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations from tax returns, financial statements and country-by-country reports of all multinationals active in ...
Boukal, Tomáš +2 more
openaire +2 more sources