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Das Standardlehrbuch zum internationalen Steuerrecht
Kenntnisse im internationalen Steuerrecht werden in der steuerlichen Ausbildung immer wichtiger. Mit dem „Wilke“ sichern Sie sich einen umfassenden und fundierten Einstieg in diese komplexe Materie.
Leicht verständlich und anschaulich vermittelt dieses Standardlehrbuch Ihnen alle relevanten Grundlagen des internationalen Steuerrechts. Der Aufbau des Buchs orientiert sich dabei sowohl an den Bedürfnissen der Ausbildung als auch denen der Praxis. Als idealer Begleiter unterstützt es Sie in jeder Phase Ihrer beruflichen Entwicklung – von den ersten Schritten in der Steuerberater-Ausbildung bis hin zur erfolgreich abgeschlossenen Weiterbildung zum Fachberater für Internationales Steuerrecht.
Die 14. Auflage berücksichtigt die Entwicklung auf dem Gebiet des internationalen Steuerrechts in Gesetzgebung, Rechtsprechung, Literatur und Verwaltung bis Ende Oktober 2018.
Rechtsstand: 1.11.2018
Numerous 2,5-dimethoxy-N-benzylphenethylamines (NBOMe), carrying a variety of lipophilic substituents at the 4-position, are potent agonists at 5-hydroxytryptamine (5HT2A ) receptors and show hallucinogenic effects. The present study investigated the metabolism of 25D-NBOMe, 25E-NBOMe, and 25N-NBOMe using the microsomal model of pooled human liver microsomes (pHLM) and the microbial model of the fungi Cunninghamella elegans (C. elegans). Identification of metabolites was performed using liquid chromatography-high resolution-tandem mass spectrometry (LC-HR-MS/MS) with a quadrupole time-of-flight (QqToF) instrument. In total, 36 25D-NBOMe phase I metabolites, 26 25E-NBOMe phase I metabolites and 24 25N-NBOMe phase I metabolites were detected and identified in pHLM. Furthermore, 14 metabolites of 25D-NBOMe, 11 25E-NBOMe metabolites, and nine 25N-NBOMe metabolites could be found in C. elegans. The main biotransformation steps observed were oxidative deamination, oxidative N-dealkylation also in combination with hydroxylation, oxidative O-demethylation possibly combined with hydroxylation, oxidation of secondary alcohols, mono- and dihydroxylation, oxidation of primary alcohols, and carboxylation of primary alcohols. Additionally, oxidative di-O-demethylation for 25E-NBOMe and reduction of the aromatic nitro group and N-acetylation of the primary aromatic amine for 25N-NBOMe took place. The resulting 25N-NBOMe metabolites were unique for NBOMe compounds. For all NBOMes investigated, the corresponding 2,5-dimethoxyphenethylamine (2C-X) metabolite was detected. This study reports for the first time 25X-NBOMe N-oxide metabolites and hydroxylamine metabolites, which were identified for 25D-NBOMe and 25N-NBOMe and all three investigated NBOMes, respectively. C. elegans was capable of generating all main biotransformation steps observed in pHLM and might therefore be an interesting model for further studies of new psychoactive substances (NPS) metabolism.