Besikeičianti nuolatinės buveinės samprata mokesčių teisėje.

The requirement of a permanent establishment as a precondition to taxing active income of non–residents in a source country was originally introduced more than a century ago. Nowadays permanent establishment continues to be one of the core elements of international taxation. Permanent establishment represents the compromise between diverging interests of capital importing and exporting countries, from the legal point of view the concept operates by limiting the taxing powers of source and residence jurisdictions. Based on the compromise rule, a foreign enterprise becomes tax liable in the source country only if it maintains a permanent establishment in that country. In absence of a permanent establishment, the residence country has the exclusive taxing power. The coherent international taxation system, which could effectively prevent double taxation, requires a uniform interpretation of the concept of permanent establishment by national courts as well as tax law enforcement agencies. This article elaborates on the issues of the changing concept of permanent establishment. The articles begins with the attempt to answer the question why the requirement of a permanent establishment has been first introduced and developed in the international tax treaties and how this has influenced the economical substance of the concept. Afterwards, the changes in the concept of permanent establishment due to the new forms of business as e–commerce are discussed. Further, the treatment of a permanent establishment as a functionally separate entity is also addressed here. Finally, the article discusses the requirement of EC law to grant permanent establishments the tax status close to the one of resident enterprises. The main conclusion of the article is that the recent changes in the concept of permanent establishment reflect the general trend towards the creation of neutral tax regime irrespective of legal forms of business, reducing the differences between a subsidiary and a branch. At the same these changes, which are based on the interpretation of the concept, apparently indicates the need for a more radical reform of tax rules applicable to permanent establishments.Nuolatinės buveinės reikalavimas, kaip privaloma sąlyga nerezidento veiklos pajamoms apmokestinti pajamų šaltinio valstybėje, atsirado daugiau nei prieš šimtmetį. Šiandien nuolatinė buveinė ir toliau išlieka vienu iš pagrindinių tarptautinio apmokestinimo elementų. Nuolatinė buveinė išreiškia skirtingų kapitalą importuojančių ir eksportuojančių valstybių interesų kompromisą atribodama šaltinio ir rezidencijos jurisdikcijų apmokestinimo teisę. Remiantis kompromiso taisykle, užsienio valstybės įmonė įgyja mokestinius įsipareigojimus verslo pajamų atžvilgiu pajamų šaltinio valstybėje, tik jeigu ši įmonė ten turi nuolatinę buveinę. Nesant nuolatinės buveinės, teisė apmokestinti verslo pajamas tenka išimtinai rezidencijos valstybei. Šiame straipsnyje nagrinėjami nuolatinės buveinės sampratos klausimai siekiant atskleisti šios sampratos kaitos tendencijas, nukreiptas į teisinei veiklos formai neutralaus mokestinio režimo sukūrimą. Pradžioje bandoma atsakyti į klausimą, kodėl nuolatinė buveinė atsirado ir plėtojosi tarptautinių sutarčių lygmeniu ir kaip tai veikė nuolatinės buveinės sampratą. Toliau apžvelgiami nuolatinės buveinės sampratos pokyčiai, lemiami naujų verslo formų. Straipsnyje nagrinėjamas nuolatinės buveinės menamo subjektiškumo klausimas. Galiausiai aptariamas Europos Bendrijos teisės reikalavimas suteikti nuolatinėms buveinėms mokestinį statusą, panašų į įmonės rezidentės statusą

Partial response to carboplatin in an RRx-001 pretreated patient with EGFR-inhibitor-resistance and T790M-negative NSCLC.

Few therapeutic options are available for T790M-negative non-small cell lung cancer (NSCLC) after failure of primary epidermal growth factor receptor-tyrosine kinase inhibitors (EGFR-TKIs) and chemotherapy. This report presents the case of a 71-year-old Asian female never smoker with EGFR mutated T790M negative non squamous cell lung cancer (NSCLC) pre-treated with the experimental epi-immunotherapeutic agent, RRx-001, that re-responded to single agent carboplatin after failure of platinum doublets, TKIs, pemetrexed and nivolumab. The management of advanced EGFR mutation-positive NSCLC is briefly reviewed herein and the emerging paradigm of episensitization, which contradicts the long-standing and widely accepted tenet about the immutability of resistance and the futility of therapeutic rechallenge, is introduced as a strategy to avert treatment failure and thereby stave off deterioration and death

Partial Response in an RRx-001-Primed Patient with Refractory Small-Cell Lung Cancer after a Third Introduction of Platinum Doublets.

Small-cell lung cancer (SCLC), initially exquisitely sensitive to first-line cisplatin/etoposide, invariably relapses and acquires a multidrug chemoresistant phenotype that generally renders retreatment with first-line therapy both futile and counterproductive. This report presents the case of a 77-year-old Caucasian male with extensive-stage refractory SCLC who was restarted on platinum doublets as part of a clinical trial called TRIPLE THREAT (NCT02489903) involving pretreatment with the epi-immunotherapeutic agent RRx-001, and who achieved a partial response after only 4 cycles. The patient had received a platinum drug twice before, in 2009 for a diagnosis of non-small-cell lung cancer (squamous cell carcinoma) and in 2015 for SCLC, suggesting that RRx-001 pretreatment may sensitize or resensitize refractory SCLC patients to first-line chemotherapy

Students’ Experiences With Sexual and Intimate Partner Violence: a Secondary Analysis of ACHA-NCHA Iic Data to Inform Campus Violence Prevention Programming

The Centers for Disease Control and Prevention proposes that universities/colleges implement comprehensive sexual violence prevention programming (SV-PP). Data suggest intimate partner violence (IPV) exceeds campus sexual violence (SV) rates with rape culture (RC) creating an environment conduce to SV; with limited information on graduate students’ SV and IPV experiences. To improve university/college SV-PP, counseling, and mental health services for all students, studies of IPV and SV, and a contributing factor, RC, are needed. This dissertation is a secondary data analysis of the American College Health Association-National College Health Assessment IIc comparing responses from Spring 2016 to Spring 2019 to illuminate the relationship between IPV and SV. Specific aims were to: 1) explore the relationship between IPV and SV amongst students; 2) compare IPV and SV experiences between undergraduate and graduate students; and, 3) develop an instrument assessing students’ RC perceptions. Analyses (SPSS Version 26) illustrated that SV was correlated (2016: r=.25, p<.001; 2019: r=.29, p<.001) with IPV; with rates of IPV exceeding SV. Undergraduates had disproportionately higher experiences of SV and IPV than graduate students. Factors that increased odds for SV and IPV: being female, transgender, non-White, non-heterosexual, lower GPA, and/or drug use. Non-White subgroups of the college population, such as American Indian/Alaskan Native/Native Hawaiian students, had higher rates and increased odds of experiencing SV (OR: 1.47, 95% CI [1.29, 1.67], p<.001) and any form of IPV (OR: 1.53, 95% CI [1.34, 1.74], p<.001) than other subgroups. Among variables analyzed using logistic regression, drug use (excluding marijuana) within the last 30 days was associated with the highest odds of SV (OR 5.29, 95% CI [3.11, 9.01], p<.001) and IPV (OR 6.02, 95% CI [3.62, 10.03], p<.001). To improve resources, educate the campus community, and support survivors, it is imperative campuses understand the relationship between SV, IPV, RC, and those at increased risk for victimization. Colleges and universities can facilitate systemic change by accurately naming the culture that supports violence against women as “rape culture,” measuring RC on campus, and engaging in multitiered PP at all levels of the institution

Partial Response to Platinum Doublets in Refractory EGFR-Positive Non-Small Cell Lung Cancer Patients after RRx-001: Evidence of Episensitization.

RRx-001, an experimental systemically non-toxic epi-immunotherapeutic agent, which potentiates the resensitization of resistant cancer cells to formerly effective therapies, is under active investigation in several clinical trials that are based on sequential or concomitant rechallenge to resistant first- or second-line regimens. One of these trials is designated TRIPLE THREAT (NCT02489903), because it explores the conditioning or priming effect of RRx-001 on three tumor types - non-small cell lung cancer (NSCLC), small cell lung cancer and high-grade neuroendocrine tumors - prior to re-administration of platinum doublets. In follow-up to a recent case study, which describes early monotherapeutic benefit with RRx-001 in a refractory EGFR-mutated NSCLC tumor, we present subsequent evidence of a radiological partial response to reintroduced platinum doublets after RRx-001. For the 50% of patients with EGFR-mutated NSCLC who progress on EGFR-tyrosine kinase inhibitors (without evidence of a T790M mutations) as well as platinum doublets and pemetrexed/taxane, no other clinically established treatment options exist. A retrial of these therapies in EGFR-positive NSCLC patients via priming with epigenetic agents such as RRx-001 constitutes a strategy to 'episensitize' tumors (i.e. reverse resistance by epigenetic means) and to extend overall survival

Immune Reactivity and Pseudoprogression or Tumor Flare in a Serially Biopsied Neuroendocrine Patient Treated with the Epigenetic Agent RRx-001.

Neuroendocrine tumors (NETs) are grouped together as a single class on the basis of histologic appearance, immunoreactivity for the neuroendocrine markers chromogranin A and synaptophysin, and potential secretion of hormones, neurotransmitters, neuromodulators and neuropeptides. Nevertheless, despite these common characteristics, NETs differ widely in terms of their natural histories: high-grade NETs are clinically aggressive and, like small cell lung cancer, which they most closely resemble, tend to respond to cisplatin and etoposide. In contrast, low-grade NETs, which as a rule progress and behave indolently, do not. In either case, the treatment strategy, apart from potentially curative surgical resection, is very poorly defined. This report describes the case of a 28-year-old white male with a diagnosis of high-grade NET of undetermined primary site metastatic to the lymph nodes, skin and paraspinal soft tissues, treated with the experimental anticancer agent RRx-001, in the context of a phase II clinical trial called TRIPLE THREAT (NCT02489903); serial sampling of tumor material through repeat biopsies demonstrated an intratumoral inflammatory response, including the amplification of infiltrating T cells, which correlated with clinical and symptomatic benefit. This case suggests that pseudoprogression or RRx-001-induced enlargement of tumor lesions, which has been previously described for several RRx-001-treated patients, is the result of tumoral lymphocyte infiltration

RRx-001 in Refractory Small-Cell Lung Carcinoma: A Case Report of a Partial Response after a Third Reintroduction of Platinum Doublets.

RRx-001 is a pan-active, systemically nontoxic epigenetic inhibitor under investigation in advanced non-small cell lung cancer, small-cell lung cancer and high-grade neuroendocrine tumors in a Phase II clinical trial entitled TRIPLE THREAT (NCT02489903), which reexposes patients to previously effective but refractory platinum doublets after treatment with RRx-001. The purpose of this case study is first to report a partial response to carboplatin and etoposide in a patient with small-cell lung cancer pretreated with RRx-001, indicating episensitization or resensitization by epigenetic mechanisms, and second to discuss the literature related to small-cell lung cancer and episensitization

Synchronization in complex networks

Synchronization processes in populations of locally interacting elements are in the focus of intense research in physical, biological, chemical, technological and social systems. The many efforts devoted to understand synchronization phenomena in natural systems take now advantage of the recent theory of complex networks. In this review, we report the advances in the comprehension of synchronization phenomena when oscillating elements are constrained to interact in a complex network topology. We also overview the new emergent features coming out from the interplay between the structure and the function of the underlying pattern of connections. Extensive numerical work as well as analytical approaches to the problem are presented. Finally, we review several applications of synchronization in complex networks to different disciplines: biological systems and neuroscience, engineering and computer science, and economy and social sciences.Comment: Final version published in Physics Reports. More information available at http://synchronets.googlepages.com