34 research outputs found
Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and Etas (European Tax Allocation System)
Some technique-dependent patterns of collateral flow during cerebral angiography
During selective transfemoral catheter cerebral angiography, anastomoses between external carotid branches and the vertebral artery, between the vertebral and deep or ascending cervical arteries, and between the middle meningeal and ophthalmic arteries can be demonstrated fairly frequently in patients with no known vascular abnormalities. One can occasionally show bidirectional filling of these anastomoses depending on the vessel injected. Visualization of these anastomoses occurs to a variable degree and is sometimes entirely technique-dependent, reflecting a transient increase in the intraluminal pressure during the injection of contrast medium.-Thus, demonstration of extracranial collateral arterial flow during cerebral angiography should not necessarily be interpreted as an abnormal phenomenon, such as may be seen with arterial occlusive disease, vascular malformation, or a very vascular tumor. Au cours de l'angiographie cérébrale parcathétérismes sélectifs par voie fémorale, peuvent apparaître des anastomoses entre des branches carotidiennes externes et l'artère vertébrale, entre l'artère vertébrale et les artères cérébrales profondes ou ascendantes et entre l'artère méningée moyenne et l'artère ophtalmique. Occasionnellement, on peut mettre en évidence un remplissage bidirectionnel de ces anastomoses, en rapport avec le vaisseau injecté. La visualisation de ces anastomoses se produit de facon variable dépend parfois entièrement de la technique, reflétant une augmentation transitoire de la pression dans l'artère durant l'injection du produit de contraste. Par conséquent, l'observation d'une circulation artérielle collatérale extracrânienne pendant une angiographie cérébrale ne représente pas nécéssairement un phénomène anormal tel qu'on le rencontre dans les troubles artériels occlusifs, dans les malformations vasculaires et dans les tumeurs vascularisées. Während der selektiven transfemoralen Katheter-Angiographie können sich Anastomosen zwischen Externa-Gefäßen und der A. vertebralis, zwischen der A. vertebralis und tiefen oder aufsteigenden cervicalen Arterien und zwischen der A. meningica media und der A. ophthalmica darstellen. Diese Befunde finden sich auch bei Patienten, bei denen keine Gef:aßanomalien vorliegen. Gelegentlich wird ein bidirektionaler Kontrastmitteldurchfluß durch diese Anastomosen nachgewiesen, dabei ist die Kontrastmittelfüllung von der Lokalisation der Kontrastmittelinjektion abhängig. Es zeigt sich also, daß diese unterschiedlichen Durchströmungen technisch bedingt werden können und nicht immer als abnormales Phänomen gedeutet werden können.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/46671/1/234_2004_Article_BF00341594.pd
Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?
This paper is a substantial revision of a paper presented at the 71st Annual Congress
of the International Institute of Public Finance (Dublin, 20–23 August, 2015), which was issued under the
title Tackling Spillovers by Taxing Corporate Income in the European Union at Source, as CPB Discussion
Paper 324 (February 2016) and as CESifo Working Paper No. 5790 (March 2016).This paper surveys and evaluates the corporation tax systems of the Member
States of the European Union on the basis of a comprehensive taxonomy of actual
and potential regimes, which have as their base either profits; profits, interest and royalties;
or economic rents. The current regimes give rise to various instate and interstate
spillovers, which violate the basic tenets—neutrality and subsidiarity—of the single
market. The trade-offs between the implications of these tenets—harmonization and
diversity, respectively—can be reconciled by a bottom-up strategy of strengthening
source-based taxation and narrowing differences in tax rates. The strategy starts with
dual income taxation, proceeds with final source withholding taxes and rate coordination,
and is made complete by comprehensive business income taxation. Common
base and cash flow taxation are not favored.http://link.springer.com/journal/10797am2017Economic
Casemix, management, and mortality of patients receiving emergency neurosurgery for traumatic brain injury in the Global Neurotrauma Outcomes Study: a prospective observational cohort study
S -Adenosyl- l -homocysteine in brain
Administration of methionine sulfoximine (MSO) to rats and mice significantly decreased cerebral levels of S -adenosyl- l -homocysteine (AdoHcy). Concurrent administration of methionine prevented this decrease and, when methionine was given alone, significantly elevated AdoHcy levels resulted in both species. Regionally, AdoHcy levels varied from 20 nmol/g in rat cerebellum and spinal cord to about 60 nmol/g in hypothalamus and midbrain. MSO decreased AdoHcy in all regions tested except striatum, midbrain, and spinal cord. AdoMet/AdoHcy ratios (methylation index) varied from 0.48 in hypothalamus to 2.4 in cerebellum, and MSO administration decreased these ratios in all regions except hypothalamus. AdoHcy hydrolase activity was lowest in hypothalamus, highest in brainstem and, generally, varied inversely with regional AdoHcy levels. MSO decreased AdoHcy hydrolase activity in all regions except hypothalamus and spinal cord. Cycloleucine administration resulted in significantly decreased levels of mouse brain AdoHcy, whereas the administration of dihydroxyphenylalanine (DOPA) failed to affect AdoHcy levels. It is concluded that (a) cerebral AdoHcy levels are more tightly regulated than are those of AdoMet after MSO administration, (b) slight fluctuations of AdoHcy levels may be important in regulating AdoHcy hydrolase activity and hence AdoHcy catabolism in vivo, (c) the AdoMet/AdoHcy ratio reflects the absolute AdoMet concentration rather than the transmethylation flux, (d) the decreased AdoMet levels in midbrain, cortex, and striatum after MSO with no corresponding decrease in AdoHcy suggest an enhanced AdoMet utilization, hence an increased transmethylation in the MSO preconvulsant state.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/45411/1/11064_2004_Article_BF00966019.pd