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

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

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

The ANDROID Residential Doctoral School 2015. Proceedings

This volume brings together submissions from the doctoral researchers covering a wide spectrum of topics including risk assessment and mitigation, post-disaster reconstruction, disaster governance, social/community resilience, and stakeholder engagement. The papers collated here demonstrate the richness and interdisciplinary nature of the research topics and the theoretical and practical nature of challenges/opportunities addressed by disaster resilience researchers. Given the growing need for evidence-based approaches to dealing with disaster situations created by increasing exposure to human/natural hazards and the need for development of research skills/expertise in this area of disaster resilience, the work of the doctoral researchers in this volume is a valuable contribution to the body of knowledge. The Doctoral School initiative, set up by the ANDROID network with the aim to strengthen the nexus between the ‘disaster resilience’ research and teaching is a core element of the overall ANDROID project. The mixed teaching space developed as part of this project has encouraged and promoted the work of doctoral students in the area of disaster resilience. The Doctoral School signifies the ongoing effort of the ANDROID network to continue the processes developed through the ANDROID project beyond the duration of original funding, demonstrating the commitment of the network to develop Doctoral education in the area of disaster resilience. The Residential Doctoral School (RDS) programme for 2015 aims to provide space and opportunity for doctoral students to engage, present, discuss and widely disseminate their research work in the area of disaster resilience. This involve (a) calling for submissions of original piece of doctoral research internationally, (b) providing feedback on the submissions through expert peer review process, (c) providing an opportunity to participate/present research work in a two-day workshop in which additional feedback is provided by a review panel, (d) providing an opportunity to network with experts in the field and (e) disseminate doctoral research work to a wider audience. For this purpose, the ANDROID network international conference (5th International Conference in Building Resilience) in Newcastle Australia ran parallel to the Residential Doctoral School