Comparative study: Transfer Pricing of Intangibles in Russia, US and Current Discussion in the OECD

2013 ◽  
Author(s):  
Grigory Taushkanov
Author(s):  
J. David George ◽  
Eve C. Southward

Pogonophora are long thin tube-dwelling invertebrates similar in size to polychaetous annelids, but lacking both mouth and gut, and found mainly in the deep sea. Current discussion of their systematic position had revealed a need for more information about particular aspects of their morphology and embryology (Southward, 1971a). The earlier attribution of Pogonophora to the echinoderm-chordate group, Deuterostomia, based mainly on their apparently tricoelomate structure, has been questioned recently, following the discovery of the previously unknown posterior end (Webb, 1964a; Ivanov, 1965). This posterior end is a small and delicate structure composed of several coelomate segments separated by septa and provided with short bristles. It has such a strong resemblance to the posterior end of an annelid, though of course it does not contain a gut, that there has been much speculation about the possibility of a relationship between Pogonophora and Annelida and some reconsideration of the features thought to indicate affinity to the Deuterostomia (Livanov & Pornrieva, 1967; Webb, 1969b; Ivanov, 1970; Norrevang, 1970a, b; Southward, 1971a).


2020 ◽  
Author(s):  
Bruno Oliveira Ferreira de Souza ◽  
Éve‐Marie Frigon ◽  
Robert Tremblay‐Laliberté ◽  
Christian Casanova ◽  
Denis Boire

2001 ◽  
Vol 268 (6) ◽  
pp. 1739-1748
Author(s):  
Aitor Hierro ◽  
Jesus M. Arizmendi ◽  
Javier De Las Rivas ◽  
M. Angeles Urbaneja ◽  
Adelina Prado ◽  
...  

1951 ◽  
Vol 18 (2) ◽  
pp. 224-229 ◽  
Author(s):  
Joseph T. Freeman ◽  
Roberta Hafkesbring

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