THE ACCOUNTING AND FISCAL REGIME OF DIVIDENDS IN 2023

The Accounting and Fiscal Regime of Dividends in 2023

The Government Ordinance No.16/2022 has some novelties with regard to the tax treatment of dividends.Thus, starting with the 1st of January 2023, the dividend tax rate increases from 5% to 8% for the dividends paid to legal persons and to resident/non-resident natural persons, as well as to privately administered pension funds and to the optional p

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Impact of cirrhosis aetiology on incidence and prognosis of hepatocellular carcinoma diagnosed during surveillance

Background & Aims: In this study we aimed to analyse the impact of the aetiology of cirrhosis on the incidence, characteristics and prognosis of hepatocellular carcinoma (HCC) diagnosed during a surveillance program.Methods: Individual data from a randomized trial and 2 prospective cohorts of patients with compensated histologically proven cirr

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Probing the HIV-1 genomic RNA trafficking pathway and dimerization by genetic recombination and single virion analyses.

Once transcribed, the natio glide on eyeshadow stick nascent full-length RNA of HIV-1 must travel to the appropriate host cell sites to be translated or to find a partner RNA for copackaging to form newly generated viruses.In this report, we sought to delineate the location where HIV-1 RNA initiates dimerization and the influence of the RNA transpo

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