This is the Dutch contribution to the book Implementing Key BEPS Actions: Where Do We Stand? Discussed are amongst others measures against hybrid mismatch arrangements, CFC rules, interest deductions, countering harmful tax practices, transfer pricing and the MLI.

OpenFlow flow tables in Open vSwitch contain valuable information about installed flows, priorities, packet actions and routing policies. Their importance is emphasised when collocated tenants compete for the limited entries available to install flow rules. OpenFlow flow tables are a security asset that requires confidentiality and integrity guarantees. However, commodity software switch implement

Background: Nomenclature for mesh insertion during ventral hernia repair is inconsistent and confusing. Several terms, including ‘inlay’, ‘sublay’ and ‘underlay’, can refer to the same anatomical planes in the indexed literature. This frustrates comparisons of surgical practice and may invalidate meta-analyses comparing surgical outcomes. The aim of this study was to establish an international cla

Background: Hepatopancreatoduodenectomy (HPD) is an aggressive operation for treatment of advanced bile duct and gallbladder cancer associated with high perioperative morbidity and mortality, and uncertain oncological benefit in terms of survival. Few reports on HPD from Western centers exist. The purpose of this study was to evaluate safety and efficacy for HPD in European centers. Method: Member

Scandinavian petroglyphs have given rise to vivid interpretations, often related to Old Norse religion and Indo‐European mythology. However, we still do not know if, how or to what extent these images are really telling stories. In this paper, we shall analyse the ways in which Scandinavian northern and southern traditions (in Alta, Northern Norway and in Norrköping, Middle Sweden, respectively) d

Kelp are main iodine accumulators in the ocean, and their growth and photosynthesis are likely to benefit from elevated seawater CO2 levels due to ocean acidification. However, there are currently no data on the effects of ocean acidification on iodine metabolism in kelp. As key primary producers in coastal ecosystems worldwide, any change in their iodine metabolism caused by climate change will p

The three electromagnetic form factors for the transition from a 3/2+Σ∗ hyperon to the ground-state Λ hyperon are studied. At low energies, combinations of the transition form factors can be deduced from Dalitz decays of the Σ∗ hyperon to Λ plus an electron-positron pair. It is pointed out how more information can be obtained with the help of the self-analyzing weak decay of the Λ. In particular,

First responders to cardiac arrest depend on cardiopulmonary resuscitation to keep patients alive. A new ventilation method, phase-controlled intermittent insufflation of oxygen, was previously shown to improve heart perfusion during cardiopulmonary resuscitation in a large-animal study, outperforming the best currently known ventilation method. This paper investigates whether the advantage of the

Inhaled antibiotic treatment of cystic fibrosis-related bacterial biofilm infections is challenging because of the pathological environment of the lungs. Here, we present an "environment-adaptive" nanoparticle composed of a solid poly lactic-co-glycolic acid (PLGA) core and a mucus-inert, enzymatically cleavable shell of d-α-tocopheryl polyethylene glycol 1000 succinate (TPGS) for the site-specifi

Aims: Selective participation may hamper the validity of population-based cohort studies. The resulting bias can be alleviated by linking auxiliary register data to both the participants and the non-participants of the study, estimating propensity scores for participation and correcting for participation based on these. However, registry holders may not be allowed to disclose sensitive data on (in

Levodopa-induced dyskinesia (LID) represents a significant source of discomfort for people with Parkinson's disease (PD). It negatively affects quality of life, it is associated with both motor and nonmotor fluctuations, and it brings an increased risk of disability, balance problems, and falls. Although the prevalence of severe LID appears to be lower than in previous eras (likely owing to a more

Purpose: To examine the effects of Treatment Foster Care on youth with serious behavior problems. Method: Included studies are controlled trials with high or medium quality, published between 1990 and September 2017. The control group consists of youth with serious behavior problems in group care, and the follow-up time was at least 12 months. The review also examines ethical and economic aspects.

Reablement is a multidisciplinary, home-based intervention implemented for people at risk of functional decline and losing independence aiming to optimise functioning and independence in activities of daily living. There is limited knowledge about what characterises the intervention and the role of different professionals. The purpose of this study was to explore the characteristics and difference

Background: The role of antiarrhythmic drugs for atrial fibrillation/atrial flutter (AF/AFL) after catheter ablation is not well established. Hypothesis: We hypothesized that changing the myocardial substrate by ablation may alter the responsiveness to dronedarone. Methods: We assessed the efficacy and safety of dronedarone in the treatment of paroxysmal/persistent atrial fibrillation/atrial flutt

We report the first detection of the second-forbidden, nonunique, 2+→0+, ground-state transition in the β decay of F20. A low-energy, mass-separated F+20 beam produced at the IGISOL facility in Jyväskylä, Finland, was implanted in a thin carbon foil and the β spectrum measured using a magnetic transporter and a plastic-scintillator detector. The β-decay branching ratio inferred from the measuremen

A momentum resolved resonant inelastic X-ray scattering (qRIXS) experimental station with continuously rotatable spectrometers and parallel detection is designed to operate at different beamlines at synchrotron and free electron laser (FEL) facilities. This endstation, currently located at the Advanced Light Source (ALS), has five emission ports on the experimental chamber for mounting the high-th

Rationale: Cerebrovascular diseases associated with pregnancy and postpartum period are uncommon; however, they can have an important impact on health of both women and foetus or newborn. Aims: To evaluate the frequency, characteristics and management of cerebrovascular events in pregnant/postpartum women, to clarify pathophysiological mechanisms underlying the occurrence of these events including