Tributação das gigantes tecnológicas e a sua aplicabilidade no sistema fiscal português

Mestrado em FiscalidadeA evolução da economia é uma realidade e, quando esta se transforma e origina um novo modo de efetuar trocas comerciais e novos negócios, é necessário que a fiscalidade acompanhe esta evolução. A economia digital veio trazer novos desafios dentro da fiscalidade internacional pois a falta de legislação origina a abertura, quase como em formato de convite, para que as empresas optem por caminhos ilícitos por forma a atingirem melhores resultados financeiros. A transferência de receitas para regiões com regimes de tributação mais baixos é uma realidade em qualquer economia ou setor económico, mas a verdade é que dentro do mercado digital, dada a ausência de regulamentação específica, a tendência é de que os montantes desviados aumentem. A união das grandes potências torna-se imprescindível para evitar que os países continuem a sair prejudicados com as operações levadas a cabo pelas grandes empresas multinacionais tecnológicas que operam no mercado eletrónico. Assim, é necessário encontrar soluções de modo a harmonizar a tributação das operações digitais.The economic evolution is a reality, and this leads to a new way of performing commercial trades and new ways of doing business, and so, it becomes necessary for the international taxation to keep up this evolution. The digital economy brings challenges inside the international taxation form once there is not a significant amount of laws about this subject. The absence of legislation, or the gaps in it, allows the companies to operate on this new market to choose more often the intention of tax evasion to ensure they can get a better financial result. The revenue displacement to regions with lower taxes regimes is a reality in any economy or economic sector, however inside the digital market considering the absence of a proper legislation, these displacements tend to get heavier. The union of the countries is becoming essential to avoid them to be harmful from the transactions taken by the technological multinational companies that do business in the electronic market. It’s now necessary to find a solution in order to harmonize the taxation inside the digital economy and between the countries.info:eu-repo/semantics/publishedVersio

Social and technological aspects of disaster resilience

Large scale projects tasked with designing infrastructures and urban networks resilient to disasters face a common challenge, i.e. the need to address concomitant technological issues and social problems. What is more, conflicting technologies and the diverse philosophical underpinnings of distinct academic disciplines pose difficulties in the collaboration among experts of different fields. These difficulties and possible ways to tackle them have been highlighted by a questionnaire developed in the framework of an EU project named ANDRDD (Academic Network for Disaster Resilience to optimize Educational development). More specifically, the project investigated the level of interdisciplinary work in current research and educational projects within the field of disaster resilience. findings illustrate the number and types of disciplines involved in disaster resilience projects and suggest that a higher degree of integration between different disciplines in tertiary education could promote a transdisciplinary approach to disaster resilience, resulting in design efficiency and innovation

Citizen or consumer? Reconsidering energy citizenship

The transition to more sustainable energy systems has set about redefining the social roles and responsibilities of citizens. Implicit in this are expectations around participation, though the precise contours of what this might mean remain open. Debates around the energy transition have been skewed towards a normative construct of what it means to be a ‘good citizen’, the parameters for which are shaped by predetermined visions of statist and/or market-driven determinations of the energy systems of the future. This article argues that concepts such as ‘energy citizen’ are co-opted to reflect popular neoliberal discourses, and ignore crucial questions of unequal agency and access to resources. Paradoxically, official discourses that push responsibility for the energy transition onto the ‘citizen-as-consumer’ effectively remove agency from citizens, leaving them largely disconnected and disempowered. Consequently, energy citizenship needs to be reconceptualised to incorporate more collective and inclusive contexts for action. Considering how much energy consumption occurs in (traditionally female) domestic spheres, do conventional notions of citizenship (especially with regards to its associated rights and duties) need to be recalibrated in order for the concept to be usefully applied to the energy transition

Proceedings of the ANDROID Doctoral School

The Doctoral School initiative which was set up by the ANDROID network is a core element of the overall project that aims to strengthen the link between research and teaching in the area of disaster resilience. The mixed teaching space that we have developed as part of this ongoing project has attempted to encourage and promote the work of doctoral students in this field. The ANDROID disaster resilience network doctoral school consists of two programmes: 1. Online Doctoral School (ODS) and 2. Residential Doctoral School (RDS) The interlinked programmes work together to deliver on a varied number of teaching and research driven objectives. The online doctoral school which was conducted in Spring 2013 provided an innovative platform to transfer and develop the knowledge base of doctoral candidates. This was achieved through the conduct of a series of domain expert presentations along with thematic sessions aimed at engaging the doctoral researchers in knowledge discovery through detailed discussion. The online doctoral school will be rolled out again in Spring 2014

Innovative methods of community engagement: towards a low carbon climate resilient future

The proceedings of the Innovative Methods of Community Engagement: Toward a Low Carbon, Climate Resilient Future workshop have been developed by the Imagining2050 team in UCC and the Secretariat to the National Dialogue on Climate Action (NDCA). The NDCA also funded the workshop running costs. The proceedings offer a set of recommendations and insights into leveraging different community engagement approaches and methodologies in the area of climate action. They draw from interdisciplinary knowledge and experiences of researchers for identifying, mobilizing and mediating communities. The work presented below derives from a workshop held in the Environmental Research Institute in UCC on the 17th January 2019. These proceedings are complementary to an earlier workshop also funded by the NDCA and run by MaREI in UCC, titled ‘How do we Engage Communities in Climate Action? – Practical Learnings from the Coal Face’. The earlier workshop looked more closely at community development groups and other non-statutory organizations doing work in the area of climate change

The impact of surgical delay on resectability of colorectal cancer: An international prospective cohort study

AIM: The SARS-CoV-2 pandemic has provided a unique opportunity to explore the impact of surgical delays on cancer resectability. This study aimed to compare resectability for colorectal cancer patients undergoing delayed versus non-delayed surgery. METHODS: This was an international prospective cohort study of consecutive colorectal cancer patients with a decision for curative surgery (January-April 2020). Surgical delay was defined as an operation taking place more than 4 weeks after treatment decision, in a patient who did not receive neoadjuvant therapy. A subgroup analysis explored the effects of delay in elective patients only. The impact of longer delays was explored in a sensitivity analysis. The primary outcome was complete resection, defined as curative resection with an R0 margin. RESULTS: Overall, 5453 patients from 304 hospitals in 47 countries were included, of whom 6.6% (358/5453) did not receive their planned operation. Of the 4304 operated patients without neoadjuvant therapy, 40.5% (1744/4304) were delayed beyond 4 weeks. Delayed patients were more likely to be older, men, more comorbid, have higher body mass index and have rectal cancer and early stage disease. Delayed patients had higher unadjusted rates of complete resection (93.7% vs. 91.9%, P = 0.032) and lower rates of emergency surgery (4.5% vs. 22.5%, P < 0.001). After adjustment, delay was not associated with a lower rate of complete resection (OR 1.18, 95% CI 0.90-1.55, P = 0.224), which was consistent in elective patients only (OR 0.94, 95% CI 0.69-1.27, P = 0.672). Longer delays were not associated with poorer outcomes. CONCLUSION: One in 15 colorectal cancer patients did not receive their planned operation during the first wave of COVID-19. Surgical delay did not appear to compromise resectability, raising the hypothesis that any reduction in long-term survival attributable to delays is likely to be due to micro-metastatic disease

Outcomes from elective colorectal cancer surgery during the SARS-CoV-2 pandemic

This study aimed to describe the change in surgical practice and the impact of SARS-CoV-2 on mortality after surgical resection of colorectal cancer during the initial phases of the SARS-CoV-2 pandemic

Proceedings of the ANDROID Doctoral School 2013

The Doctoral School initiative which was set up by the ANDROID network is a core element of the overall project that aims to strengthen the link between research and teaching in the area of disaster resilience. The mixed teaching space that we have developed as part of this ongoing project has attempted to encourage and promote the work of doctoral students in this field. The ANDROID disaster resilience network doctoral school consists of two programmes: 1. Online Doctoral School (ODS) and 2. Residential Doctoral School (RDS) The interlinked programmes work together to deliver on a varied number of teaching and research driven objectives. The online doctoral school which was conducted in Spring 2013 provided an innovative platform to transfer and develop the knowledge base of doctoral candidates. This was achieved through the conduct of a series of domain expert presentations along with thematic sessions aimed at engaging the doctoral researchers in knowledge discovery through detailed discussion. The online doctoral school will be rolled out again in Spring 2014. The Residential Doctoral School programme (2013) has aimed to actively engage the students in presenting and discussing their research projects. It has involved the development and submission of an original piece of research which has been peer reviewed by experts within the field. The RDS process included a scholarship award to attend a two day event which entailed a panel review of the work of the students and dissemination of this work to a wider audience. For this purpose the ANDROID network international conference in Cyprus ran parallel to the Residential Doctoral School. All selected candidates were also able to join the International conference which included key contributions from UNISDR ‘Making Cites Resilient campaign’ delivered by Jerry Velasquez and Abhilash Panda from the Advocacy and Outreach Section (UN Office for Disaster Risk Reduction). Additionally the three best papers from the students were selected to be presented at the main ANDROID conference