People with the genetic condition neurofibromatosis type 1 (NF1) are more prone to developing tumors on nervous system tissue. A new study has found that

San Francisco is the first U.S city that bans the sale of e-cigarettes, a measure that affects both brick-and-mortar stores and online retailers. The

New study identified and confirmed the gene responsible for lutein esterification in bread wheat. The activity of this gene regulates the timing of esterification

In mice a gene that influences memory recall at different times of day has been discovered by researchers. "We may have identified the first gene

A gene that is associated with severe genetic kidney disease has been identified successfully. This groundbreaking discovery could open up new avenues for more precise treatments.

French transplant centers are far more likely to transplant kidneys from older donors, revealed new study led by Penn Medicine and Paris Transplant Group.

Ban on genetic discrimination including in the workplace or by health insurers will soon be implemented in Canada. The move comes almost a decade

Full disclosure of harmful errors to patients, including a statement of regret, an explanation, acceptance of responsibility and commitment to prevent

Pediatric Doctor: Is Gun Storage Discussion With Parents Wrong? Due to the increasing number of teenage suicidal cases, the scientists have suggested

Mother's health was affected when her child experienced unfair treatment or discrimination, reports a new study. The findings of the study are published

Lumbar disc degeneration causes lower back pain among menopausal women due to decreasing estrogen levels, according to a new study published online in

A new mechanism that explains why women may be more vulnerable than men to develop pain in general, as well as to develop pain from opioids specifically has been identified by researchers.

New high-resolution melting analysis-based test (HRM) that is accurate, rapid, cheap, and easy to perform could be used as an initial screening tool for

A link between MMP7 (tissue-remodeling enzyme) and the risk of hypertension has been identified by Indian Institute of Technology Madras (IIT-M) researchers.

Researchers have identified a new strain of HIV for the first time in around two decades, and it is the primary subtype of HIV to be identified since guidelines were updated in 2000.

HIV genetic code was read in two different ways by cells the virus has infected, stated findings published today in Science. The result is that infected

Most deaths in adults undergoing noncardiac surgery occur after surgery, and even after discharge from the hospital, reports a new study. It's not

Clostridioides difficile (C. diff) infections were found to originate outside the hospital setting more often than thought, according to a study published

The most common characteristics of 85 COVID-19 patients who died in Wuhan, China in the early stages of the coronavirus pandemic have been identified by scientists.

Current smokers and people with chronic obstructive pulmonary disease (COPD) have increased level of angiotensin converting enzyme II (ACE-2) that is

Prime Minister Narendra Modi discussed the measures required to address the health and economic impact of the COVID-19 pandemic with his Italian counterpart Giuseppe Conte over a phone call.

Newly developed insulin compound could offer fresh hope of better diabetes treatment to millions of diabetics, reports a new study. The findings of the

Incarceration of a family member during childhood was linked to diabetes in men, stated researchers from the University of Toronto and University of Alabama in a recent study in SAGE-Open Medicine.

British scientists claim to have developed a drug with the potential to 'vaccinate' those with a family history of bre

The Nobel Prize in Physiology or Medicine 2014 has been awarded with one half given to John O'Keefe and the other half

Racial discrimination at a young age puts African Americans in an undesirable upbringing which may lead to accelerated aging, depression, premature development

Researchers at The Rockefeller University in New York said they discovered two promising new antibiotics by sifting through the human microbiome with the help of a software.

Unlike elephants, these giant ice age sloths roamed across the earth's surface in two legs around 20,000 years ago.

If the tweet by the French hacker is to be believed, the privacy of more than 90 million Indians is at stake. The issue has been revealed to the concerned departments as the ethical hacker waits for it to be resolved.

80 delegates from 20 countries and 11 organisations gathered in Bratislava for the third regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) in the Eastern Europe and Central Asia region. This meeting belongs to a new series of regional events that offer participants from different regions in the world the opportunity to provide their views and input into the Inclusive Framework on BEPS.

The GOD retires on Wankhede stadium in Mumbai. For some of the ardent followers of Sachin Ramesh Tendulkar, it is as good as end of cricket. But is it really the case? India will play the next match soon. The game will move on. But for...

Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention

The OECD invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OCD Model Tax Convention.

On 31 May 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the application of the provisions of the OECD Model Tax Convention to the cross-border trading of emissions permits. The OECD has now published the comments received on this consultation draft.

OECD experts meet to discuss VAT policy design and application of VAT to international trade.

Public comments received on the proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OECD Model Tax Convention.

OECD releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines.

OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention.

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the definition of “permanent establishment” that is included in Article 5 of the OECD Model Tax Convention.

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on tax treaty issues related to emissions permits/credits, which addresses the application of the provisions of the OECD Model Tax Convention to the cross-border granting and trading of emissions permits and credits.

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the Transfer Pricing Aspects of Intangibles. The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the revision of the Safe Harbours Section in Chapter IV of the Transfer Pricing Guidelines. The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on timing issues relating to transfer pricing. The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.

On 12-14 November 2012, transfer pricing experts from governments met with private sector representatives to discuss the transfer pricing discussion drafts released on 6 June 2012. The agenda for the meeting, presentation material submitted by private sector participants, and a list of participants have now been published.

In several OECD countries, ongoing fiscal consolidation might have a negative impact on the static income distribution. However, this conclusion should be treated only as an approximate first step in the analysis.

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on tax treaty issues related to emissions permits and credits. The OECD has now published the comments received on this revised discussion draft.

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.

This book deals with two issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications.