Introduction Human serum albumin(HSA)is a non-glycosylated,negatively charged,single-chain polypeptide composed of 585 amino acid residues with a relative molecular mass of 66.438 kD.It is synthesized by the liver at ...Introduction Human serum albumin(HSA)is a non-glycosylated,negatively charged,single-chain polypeptide composed of 585 amino acid residues with a relative molecular mass of 66.438 kD.It is synthesized by the liver at a rate of approximately 200 mg·kg^(-1)·day^(-1),with a half-life of 21 days,and subjected to catabolism in the muscles,liver,and kidneys at a rate of 4%per day.[1]Albumin,accounting for 60%of the total plasma protein,has various physiological functions,[2]such as maintaining 70%to 80%of effective plasma colloid osmotic pressure,coordinating vascular endothelial integrity,anti-oxidant and anti-inflammatory activities,maintaining the acidbase balance,and participating in the transport,distribution,and metabolism of a variety of endogenous and exogenous substances.展开更多
This article proposes a synthesis and contribution at three levels: generation of dynamic equations of shell structures interacting with fluids, reduction of implicit resolution, and cross-applications to aerospace ta...This article proposes a synthesis and contribution at three levels: generation of dynamic equations of shell structures interacting with fluids, reduction of implicit resolution, and cross-applications to aerospace tanks and living systems. The synthesis of the equations is proposed around the four principles of thermodynamics at the level of discrete, structural and digitized systems. The implicit approach envisages an innovative analysis in terms of condensation and digitization, with in particular a perspective towards singular and integral methods. Some illustrations are proposed, in the field of performed research models and also in the fields of educational applications in biodynamics. The proposed bridge links, on one hand, the analytical Lagrange-Feynman’s approach, and on the other hand experimental results obtained in laboratory and numerical experiments obtained with multiphysics software. Finally, the realized models concern conservative and dissipative models for the active and passive control of complex systems, in a unified approach.展开更多
In the history of the western civilization, the trial of Socrates and the trial of Jesus in the Christian history are equally famous. This trial implied several enduring and classical topics in the history of the west...In the history of the western civilization, the trial of Socrates and the trial of Jesus in the Christian history are equally famous. This trial implied several enduring and classical topics in the history of the western legal thoughts. Why did Socrates accept the results of the "Miscarriage of Justice"? Who led to the wrong decision? Why would Socrates be executed? This article is precisely embarked from this trial, to explore ajurisprudent issue related to the trial: the debate on Evil law is law and Evil law is illegal.展开更多
Background: Although parents of neonates with congenital heart disease are oft en asked permission for their neonates to participate in research studies, littl e is known about the factors parents consider when making...Background: Although parents of neonates with congenital heart disease are oft en asked permission for their neonates to participate in research studies, littl e is known about the factors parents consider when making these decisions. Objec tive: To determine the reasons for parents’decisions about participation in res earch studies. Methods: Qualitative analysis of the unsolicited comments of 34 p arents regarding reasons for agreeing or declining to participate in research st udies. Parents’comments were offered spontaneously during interviews about clin ical care decisions for neonates with congenital heart disease. Results: Parents cited five types of reason for or against permitting their newborn to participa te in research studies: societal benefit (n = 18), individual benefit for their infant (n = 16), risk of study participation (n = 10), perception that participa tion posed no harm (n = 9), and anti-experimentation views (n = 4). Conclusion: Addressing parental decision making in the light of these reasons could enhance the parental permission process for parents of critically ill neonates.展开更多
Causal inference prevails in the field of laparoscopic surgery.Once the causality between an intervention and outcome is established,the intervention can be applied to a target population to improve clinical outcomes....Causal inference prevails in the field of laparoscopic surgery.Once the causality between an intervention and outcome is established,the intervention can be applied to a target population to improve clinical outcomes.In many clinical scenarios,interventions are applied longitudinally in response to patients’conditions.Such longitudinal data comprise static variables,such as age,gender,and comorbidities;and dynamic variables,such as the treatment regime,laboratory variables,and vital signs.Some dynamic variables can act as both the confounder and mediator for the effect of an intervention on the outcome;in such cases,simple adjustment with a conventional regression model will bias the effect sizes.To address this,numerous statistical methods are being developed for causal inference;these include,but are not limited to,the structural marginal Cox regression model,dynamic treatment regime,and Cox regression model with time-varying covariates.This technical note provides a gentle introduction to such models and illustrates their use with an example in the field of laparoscopic surgery.展开更多
Introduction: The current recommendations for manual vacuum aspiration (MVA) for incomplete abortion, although not different in terms of effectiveness of the anesthetic techniques of choice, have still shown some inad...Introduction: The current recommendations for manual vacuum aspiration (MVA) for incomplete abortion, although not different in terms of effectiveness of the anesthetic techniques of choice, have still shown some inadequacies which have stimulated the search for an alternative technique which can be effective, such as microdose intrathecal spinal analgesia that can be recommended in limited resources environment. Aim: This work aims to contribute to the improvement of anesthetic techniques for incomplete abortion by MVA. Methodology: We conducted a prospective comparative study, type single blind non-inferiority randomized trial with an analytical aim. The study counted 2 parts: 1) Descriptive observational component (KET): Ketamine narcosis. 2) Experimental component, single-blind non-inferiority randomized clinical trial (RAS) microdose intrathecal spinal analgesia. Three hundred and twenty expected cases per randomized arms. Excel Software 2022, SPSS, Open Epi, and XL-SAT were used for data encoding and analysis. Results: A total of 322 cases were retained and analyzed: 1) 161 cases per randomized arm, the majority age group was between 18 - 50 years in the 2 groups and there was no correlation between the two. Protocols with the sociodemographic characteristics studied, ASA class, type of intervention, history of MVA, variation in heart rate, temperature, appearance of hypotension, cost of the anesthetic procedure and admission to intensive care. 2) Effectiveness of the RAS protocol: Judged easier by anesthetists at 99.38% compared to 93.79% for KET with significant difference (p = 0.0104), allows them to be more mobile during the procedure at 98.76 % against 68.32% with significant difference (p < 0.0001) and the overall assessment was in favor of the RAS protocol at a rate of 32.92% against 5.58% for the anesthetists, 90.68% for the patients and 100% for gynecologists who find it excellent compared to the KET protocol with significant difference (p < 0.0001). 3) Weaknesses of the KET protocol: unconsciousness in all patients during the procedure and provides more tachypnea (17.39%) compared to the RAS protocol with difference p = 0.0008, moderate hemorrhages (55.28%), severe (9.94%) with p = 0.0006, higher material cost with p = 0.0018, occurrence of vomiting (10.56%), delay in waking up (22.36%), post-MVA pain (21.74%), and a slight change in the modified Aldrete score at the 30th min post-MVA (70.19%) compared to RAS (81.61%) p = 0.0002. 4) No patient died during the study period in both protocols. Conclusion: Intrathecal spinal analgesia microdosed with bupivacaine 0.1% and Fentanyl 50 µg/cc according to the process used in this study, has proven its effectiveness compared to Ketamine narcosis, currently recommended and not different in terms of effectiveness from other anesthetic techniques recommended for MVA indicated for incomplete abortion and can therefore be recommended as the anesthetic practice of choice in this area in a resource-limited setting.展开更多
Pulmonary hypertension (PH) is a condition characterized by vasoconstriction and vascular remodeling with a poor prognosis. The current medical treatments available are supportive care therapy and pulmonary vascular-t...Pulmonary hypertension (PH) is a condition characterized by vasoconstriction and vascular remodeling with a poor prognosis. The current medical treatments available are supportive care therapy and pulmonary vascular-targeted therapy. Targeted treatments for PH include prostacyclin analogs, endothelin receptor antagonists, and phosphodiesterase type 5 inhibitors; however, these treatments cannot reverse pulmonary vascular remodeling. Recently, many novel treatment options involving drugs such as statins have been emerging. In this review, we attempt to summarize the current knowledge of the role of statins in PH treatment and their potential clinical effects. Many basic researches have proved that statins can be helpful for the treatment of PH both in vitro and in experimental models. The main mechanisms underlying the effects of statins are restoration of endothelial function, attenuation of pulmonary vascular remodeling, regulation of gene expression, regulation of intracellular signaling processes involved in PH, anti-inflammatory responses, and synergy with other targeted drugs. Nevertheless, clinical researches, especially randomized controlled trials for PH are rare. The current clinical researches show contrasting results on the clinical effects of statins in patients with PH. Carefully designed randomized, controlled trials are needed to test the safety and efficacy of statins for PH treatment.展开更多
Trade,investment and tax treaties are concluded for different reasons and with different objectives.The international trade and tax systems are overseen by different global organizations.The overlaps and inconsistenci...Trade,investment and tax treaties are concluded for different reasons and with different objectives.The international trade and tax systems are overseen by different global organizations.The overlaps and inconsistencies between these agreements could be exploited by investors to gain unintended advantages.Therefore,developing countries must ensure that there is greater cooperation and exchange of information in relation to trade,investment and tax policy.The exchange of information between tax administrations is important in the context of the Belt and Road Initiative(BRI),where the tax administration in each jurisdiction needs to know more about the cross-border transactions of multinationals operating in its territory.The most effective way for developing countries to improve the exchange of information is to sign multilateral agreements,in particular the Convention on Mutual Assistance in Tax Matters.The customs and transfer pricing functions within a jurisdiction should collaborate and exchange information to ensure that the pricing of import transactions is consistent across different taxes.Both functions could carry out risk-based compliance audits that would involve comparison of transfer pricing and customs documentation.In the context of coordination between customs and direct tax functions,the comparison of customs and transfer pricing documentation can be established on a routine basis.Closer coordination of transfer pricing and customs would also help taxpayers reduce compliance costs in relation to cross-border transactions.In view of the compliance costs involved in putting together transfer pricing documentation,it would help taxpayers if much of the same documentation could also be used for the purposes of customs valuation.展开更多
As the pandemic begins to ease in some places,the support made available to individuals and businesses should be gradually phased out and replaced by spending to encourage economic growth and employment.While business...As the pandemic begins to ease in some places,the support made available to individuals and businesses should be gradually phased out and replaced by spending to encourage economic growth and employment.While businesses and individuals are recovering from the problems caused by the pandemic,revenue from corporate and individual income taxes may be reduced.Additional tax revenues can however be gained from improved taxation of the digital economy and the opportunities to identify undisclosed income sources arising from agreements for the exchange of tax information.Jurisdictions must modernise tax administration to improve taxpayer compliance and reduce the size of the informal and shadow economies.Modernisation and digitalisation of tax administration can significantly improve tax collection.Using the dialogue process under BRITACOM,the BRI jurisdictions can benefit from the experience of other developing jurisdictions and receive technical support to improve tax administration and collection.Tax incentives could be used to encourage businesses to invest in the digital and green energy sectors.These incentives should be specifically framed and targeted to achieve the maximum effect and monitored to ensure that they continue to achieve the required goals.展开更多
Governments around the world have taken urgent measures including both fiscal and monetary policies,to address the severe economic effects of the COVID-19 pandemic.Initially measures were taken to support businesses a...Governments around the world have taken urgent measures including both fiscal and monetary policies,to address the severe economic effects of the COVID-19 pandemic.Initially measures were taken to support businesses and individuals during the pandemic,to support unemployed people and reduce insolvencies resulting from the crisis;however,as the health situation around the world begins to improve,countries affected by the pandemic should take measures to stimulate growth and employment.This article argues that countries should act to promote investment and economic growth,in support of green energy and future technologies.Policy measures could include tax and non-tax incentives.Stimulus measures should be carefully targeted to achieve the intended result and their effects should be monitored through the collection of relevant statistics.The BRITACOM can be a platform to establish standards and exchange experiences.展开更多
The COVID-19 virus has rapidly escalated from a localized health emergency to a global pandemic at an unprecedented speed,with a global footprint expanding at an exponential rate.This paper focuses on a review of the ...The COVID-19 virus has rapidly escalated from a localized health emergency to a global pandemic at an unprecedented speed,with a global footprint expanding at an exponential rate.This paper focuses on a review of the tax measures taken and seeks to identify the most effective steps.It commences with a brief look at the measures taken in the financial crisis of 2008/09,and then narrows the comparison down to tax policy measures with particular emphasis on China and key BRI jurisdictions.The paper concludes with recommendations for BRI jurisdictions.The most effective tax measures at this stage of the coronavirus crisis are those that can help businesses to improve their cash flow and stay in business.At a later point,it may be necessary to introduce further measures to stimulate the economies.BRITACOM has an important role to play in coordinating the tax policy responses to the crisis in BRI jurisdictions.展开更多
(Continued from the last issue)4.The Role of Double Taxation Treaties 4.1 Advantages of Tax Treaties for Developing Countries Tax treaties are important because they can help to eliminate double taxa-tion,facilitate c...(Continued from the last issue)4.The Role of Double Taxation Treaties 4.1 Advantages of Tax Treaties for Developing Countries Tax treaties are important because they can help to eliminate double taxa-tion,facilitate cooperation and exchange of information between tax administra-tions,and set out a tax dispute resolution mechanism.Double taxation is an ob-stacle to inward investment and by con-cluding tax treaties with the main trading partners developing countries can reduce the risk of double taxation and boost in-vestment.展开更多
基金the Wisdom Medical Research Project of Shanghai Municipal Health Commission(No.2018ZHYL0227)the Shanghai Science and Technology Commission(No.20DZ2200500).
文摘Introduction Human serum albumin(HSA)is a non-glycosylated,negatively charged,single-chain polypeptide composed of 585 amino acid residues with a relative molecular mass of 66.438 kD.It is synthesized by the liver at a rate of approximately 200 mg·kg^(-1)·day^(-1),with a half-life of 21 days,and subjected to catabolism in the muscles,liver,and kidneys at a rate of 4%per day.[1]Albumin,accounting for 60%of the total plasma protein,has various physiological functions,[2]such as maintaining 70%to 80%of effective plasma colloid osmotic pressure,coordinating vascular endothelial integrity,anti-oxidant and anti-inflammatory activities,maintaining the acidbase balance,and participating in the transport,distribution,and metabolism of a variety of endogenous and exogenous substances.
文摘This article proposes a synthesis and contribution at three levels: generation of dynamic equations of shell structures interacting with fluids, reduction of implicit resolution, and cross-applications to aerospace tanks and living systems. The synthesis of the equations is proposed around the four principles of thermodynamics at the level of discrete, structural and digitized systems. The implicit approach envisages an innovative analysis in terms of condensation and digitization, with in particular a perspective towards singular and integral methods. Some illustrations are proposed, in the field of performed research models and also in the fields of educational applications in biodynamics. The proposed bridge links, on one hand, the analytical Lagrange-Feynman’s approach, and on the other hand experimental results obtained in laboratory and numerical experiments obtained with multiphysics software. Finally, the realized models concern conservative and dissipative models for the active and passive control of complex systems, in a unified approach.
文摘In the history of the western civilization, the trial of Socrates and the trial of Jesus in the Christian history are equally famous. This trial implied several enduring and classical topics in the history of the western legal thoughts. Why did Socrates accept the results of the "Miscarriage of Justice"? Who led to the wrong decision? Why would Socrates be executed? This article is precisely embarked from this trial, to explore ajurisprudent issue related to the trial: the debate on Evil law is law and Evil law is illegal.
文摘Background: Although parents of neonates with congenital heart disease are oft en asked permission for their neonates to participate in research studies, littl e is known about the factors parents consider when making these decisions. Objec tive: To determine the reasons for parents’decisions about participation in res earch studies. Methods: Qualitative analysis of the unsolicited comments of 34 p arents regarding reasons for agreeing or declining to participate in research st udies. Parents’comments were offered spontaneously during interviews about clin ical care decisions for neonates with congenital heart disease. Results: Parents cited five types of reason for or against permitting their newborn to participa te in research studies: societal benefit (n = 18), individual benefit for their infant (n = 16), risk of study participation (n = 10), perception that participa tion posed no harm (n = 9), and anti-experimentation views (n = 4). Conclusion: Addressing parental decision making in the light of these reasons could enhance the parental permission process for parents of critically ill neonates.
基金funding from the National Natural Science Foundation of China(82272180)Open Foundation of Key Laboratory of Digital Technology in Medical Diagnostics of Zhejiang Province(SZZD202206)+2 种基金funding from the Sichuan Medical Association Scientific Research Project(S21019)funding from the Key Research and Development Project of Zhejiang Province(2021C03071)funding from Zhejiang Medical and Health Science and Technology Project(2017ZD001)。
文摘Causal inference prevails in the field of laparoscopic surgery.Once the causality between an intervention and outcome is established,the intervention can be applied to a target population to improve clinical outcomes.In many clinical scenarios,interventions are applied longitudinally in response to patients’conditions.Such longitudinal data comprise static variables,such as age,gender,and comorbidities;and dynamic variables,such as the treatment regime,laboratory variables,and vital signs.Some dynamic variables can act as both the confounder and mediator for the effect of an intervention on the outcome;in such cases,simple adjustment with a conventional regression model will bias the effect sizes.To address this,numerous statistical methods are being developed for causal inference;these include,but are not limited to,the structural marginal Cox regression model,dynamic treatment regime,and Cox regression model with time-varying covariates.This technical note provides a gentle introduction to such models and illustrates their use with an example in the field of laparoscopic surgery.
文摘Introduction: The current recommendations for manual vacuum aspiration (MVA) for incomplete abortion, although not different in terms of effectiveness of the anesthetic techniques of choice, have still shown some inadequacies which have stimulated the search for an alternative technique which can be effective, such as microdose intrathecal spinal analgesia that can be recommended in limited resources environment. Aim: This work aims to contribute to the improvement of anesthetic techniques for incomplete abortion by MVA. Methodology: We conducted a prospective comparative study, type single blind non-inferiority randomized trial with an analytical aim. The study counted 2 parts: 1) Descriptive observational component (KET): Ketamine narcosis. 2) Experimental component, single-blind non-inferiority randomized clinical trial (RAS) microdose intrathecal spinal analgesia. Three hundred and twenty expected cases per randomized arms. Excel Software 2022, SPSS, Open Epi, and XL-SAT were used for data encoding and analysis. Results: A total of 322 cases were retained and analyzed: 1) 161 cases per randomized arm, the majority age group was between 18 - 50 years in the 2 groups and there was no correlation between the two. Protocols with the sociodemographic characteristics studied, ASA class, type of intervention, history of MVA, variation in heart rate, temperature, appearance of hypotension, cost of the anesthetic procedure and admission to intensive care. 2) Effectiveness of the RAS protocol: Judged easier by anesthetists at 99.38% compared to 93.79% for KET with significant difference (p = 0.0104), allows them to be more mobile during the procedure at 98.76 % against 68.32% with significant difference (p < 0.0001) and the overall assessment was in favor of the RAS protocol at a rate of 32.92% against 5.58% for the anesthetists, 90.68% for the patients and 100% for gynecologists who find it excellent compared to the KET protocol with significant difference (p < 0.0001). 3) Weaknesses of the KET protocol: unconsciousness in all patients during the procedure and provides more tachypnea (17.39%) compared to the RAS protocol with difference p = 0.0008, moderate hemorrhages (55.28%), severe (9.94%) with p = 0.0006, higher material cost with p = 0.0018, occurrence of vomiting (10.56%), delay in waking up (22.36%), post-MVA pain (21.74%), and a slight change in the modified Aldrete score at the 30th min post-MVA (70.19%) compared to RAS (81.61%) p = 0.0002. 4) No patient died during the study period in both protocols. Conclusion: Intrathecal spinal analgesia microdosed with bupivacaine 0.1% and Fentanyl 50 µg/cc according to the process used in this study, has proven its effectiveness compared to Ketamine narcosis, currently recommended and not different in terms of effectiveness from other anesthetic techniques recommended for MVA indicated for incomplete abortion and can therefore be recommended as the anesthetic practice of choice in this area in a resource-limited setting.
基金This review was supported by National Natural Science Foundation of China,Foundation of Chinese Ministry of Science and Tech-nology,National Natural Science Foundation of Beijing
文摘Pulmonary hypertension (PH) is a condition characterized by vasoconstriction and vascular remodeling with a poor prognosis. The current medical treatments available are supportive care therapy and pulmonary vascular-targeted therapy. Targeted treatments for PH include prostacyclin analogs, endothelin receptor antagonists, and phosphodiesterase type 5 inhibitors; however, these treatments cannot reverse pulmonary vascular remodeling. Recently, many novel treatment options involving drugs such as statins have been emerging. In this review, we attempt to summarize the current knowledge of the role of statins in PH treatment and their potential clinical effects. Many basic researches have proved that statins can be helpful for the treatment of PH both in vitro and in experimental models. The main mechanisms underlying the effects of statins are restoration of endothelial function, attenuation of pulmonary vascular remodeling, regulation of gene expression, regulation of intracellular signaling processes involved in PH, anti-inflammatory responses, and synergy with other targeted drugs. Nevertheless, clinical researches, especially randomized controlled trials for PH are rare. The current clinical researches show contrasting results on the clinical effects of statins in patients with PH. Carefully designed randomized, controlled trials are needed to test the safety and efficacy of statins for PH treatment.
文摘Trade,investment and tax treaties are concluded for different reasons and with different objectives.The international trade and tax systems are overseen by different global organizations.The overlaps and inconsistencies between these agreements could be exploited by investors to gain unintended advantages.Therefore,developing countries must ensure that there is greater cooperation and exchange of information in relation to trade,investment and tax policy.The exchange of information between tax administrations is important in the context of the Belt and Road Initiative(BRI),where the tax administration in each jurisdiction needs to know more about the cross-border transactions of multinationals operating in its territory.The most effective way for developing countries to improve the exchange of information is to sign multilateral agreements,in particular the Convention on Mutual Assistance in Tax Matters.The customs and transfer pricing functions within a jurisdiction should collaborate and exchange information to ensure that the pricing of import transactions is consistent across different taxes.Both functions could carry out risk-based compliance audits that would involve comparison of transfer pricing and customs documentation.In the context of coordination between customs and direct tax functions,the comparison of customs and transfer pricing documentation can be established on a routine basis.Closer coordination of transfer pricing and customs would also help taxpayers reduce compliance costs in relation to cross-border transactions.In view of the compliance costs involved in putting together transfer pricing documentation,it would help taxpayers if much of the same documentation could also be used for the purposes of customs valuation.
文摘As the pandemic begins to ease in some places,the support made available to individuals and businesses should be gradually phased out and replaced by spending to encourage economic growth and employment.While businesses and individuals are recovering from the problems caused by the pandemic,revenue from corporate and individual income taxes may be reduced.Additional tax revenues can however be gained from improved taxation of the digital economy and the opportunities to identify undisclosed income sources arising from agreements for the exchange of tax information.Jurisdictions must modernise tax administration to improve taxpayer compliance and reduce the size of the informal and shadow economies.Modernisation and digitalisation of tax administration can significantly improve tax collection.Using the dialogue process under BRITACOM,the BRI jurisdictions can benefit from the experience of other developing jurisdictions and receive technical support to improve tax administration and collection.Tax incentives could be used to encourage businesses to invest in the digital and green energy sectors.These incentives should be specifically framed and targeted to achieve the maximum effect and monitored to ensure that they continue to achieve the required goals.
文摘Governments around the world have taken urgent measures including both fiscal and monetary policies,to address the severe economic effects of the COVID-19 pandemic.Initially measures were taken to support businesses and individuals during the pandemic,to support unemployed people and reduce insolvencies resulting from the crisis;however,as the health situation around the world begins to improve,countries affected by the pandemic should take measures to stimulate growth and employment.This article argues that countries should act to promote investment and economic growth,in support of green energy and future technologies.Policy measures could include tax and non-tax incentives.Stimulus measures should be carefully targeted to achieve the intended result and their effects should be monitored through the collection of relevant statistics.The BRITACOM can be a platform to establish standards and exchange experiences.
文摘The COVID-19 virus has rapidly escalated from a localized health emergency to a global pandemic at an unprecedented speed,with a global footprint expanding at an exponential rate.This paper focuses on a review of the tax measures taken and seeks to identify the most effective steps.It commences with a brief look at the measures taken in the financial crisis of 2008/09,and then narrows the comparison down to tax policy measures with particular emphasis on China and key BRI jurisdictions.The paper concludes with recommendations for BRI jurisdictions.The most effective tax measures at this stage of the coronavirus crisis are those that can help businesses to improve their cash flow and stay in business.At a later point,it may be necessary to introduce further measures to stimulate the economies.BRITACOM has an important role to play in coordinating the tax policy responses to the crisis in BRI jurisdictions.
文摘(Continued from the last issue)4.The Role of Double Taxation Treaties 4.1 Advantages of Tax Treaties for Developing Countries Tax treaties are important because they can help to eliminate double taxa-tion,facilitate cooperation and exchange of information between tax administra-tions,and set out a tax dispute resolution mechanism.Double taxation is an ob-stacle to inward investment and by con-cluding tax treaties with the main trading partners developing countries can reduce the risk of double taxation and boost in-vestment.