A tributação na sociedade de risco

Disponível também na Revista Fórum de Direito Tributário, Belo Horizonte, v. 4, n. 23, set. 2006

El Proyecto BEPS de la OCDE y el Derecho Fiscal Internacional en Brasil

In this article, the author analyzes the BEPS project of the OECD and its implications in the International Tax Law of Brazil as a potential generator of a new stage in the international taxation. In that sense, he explains the Brazilian international policy, the context that led the signing of conventions and the model that was followed for it. Furthermore, he assesses the importance of the fiscal transparency and the exchange of information, aspects connected with the cooperation and competition.En el presente artículo, el autor analiza el proyecto BEPS de la OCDE y sus implicancias dentro del Derecho Fiscal Internacional de Brasil, como el posible generador de una nueva etapa en la imposición internacional. En ese sentido, explica la política internacional brasilera, el contexto que motivó a la firma de Convenciones y el modelo que se siguió para el mismo. Asimismo, evalúa la importancia de la transparencia fiscal e intercambio de informaciones, conectado con las características de cooperación y competencia

Tributação das criptomoedas: a influência do direito monetário para uma tributação além do imposto de renda por ganho de capital

Divulgação dos SUMÁRIOS das obras recentemente incorporadas ao acervo da Biblioteca Ministro Oscar Saraiva do STJ. Em respeito à Lei de Direitos Autorais, não disponibilizamos a obra na íntegra.Localização na estante: 336.74'221(81) C871tOrganizado por: Marcus Livio Gomes e Sergio André Rocha

MÍDIA ESPORTIVA: ANÁLISE DA COBERTURA DA COPA PETROBRAS DE TÊNIS NA ORLA DA PRAIA DE ATALAIA/ARACAJU-SE

Este estudo analisa a cobertura jornalística da Copa Petrobras de Tênis em Aracaju/SE. Faz parte do “Projeto Orla” que envolvem as competições esportivas, os espaços públicos de lazer e as tribos que freqüentam a orla da praia de Atalaia. De enfoque qualitativo/descritivo, revelou: a contradição entre a tentativa de popularizar o tênis e a “deselegância” do público que presenciava o evento; a lógica de “circulação circular da informação” no tocante ao herói esportivo; os interesses econômico/políticos que estão por trás da competição. As matérias dos jornais revelam uma lógica formal das narrativas

Insights into the habitat associations, phylogeny, and diet of Pipistrellus maderensis in Porto Santo, northeastern Macaronesia

Around 60 % of all bat species occur in islands, and nearly one in four is an insular endemic. Bats are often the only native terrestrial mammals in oceanic islands, and despite increasing anthropogenic pressures, little is known about the distribution, natural history, and population status of most insular bat populations. The sub-tropical archipelago of Madeira is composed of the volcanic islands of Madeira, Porto Santo, and Desertas and is home to the Macaronesian endemic Pipistrellus maderensis, to the endemic subspecies Nyctalus leisleri verrucosus, and to Plecotus austriacus. Pipistrellus maderensis is known to both Madeira and Porto Santo, whereas the other two species have only been recorded in the former. However, no bats have been recorded in Porto Santo for over 15 years, raising fears that bats are probably extinct in the island. In July 2021, we conducted an island-wide acoustic survey using AudioMoth passive acoustic recorders, leading to the detection of Pipistrellus maderensis in 28 out of the 46 sampling sites (60 %). The species' activity was strongly associated with artificial water sources, and genetic samples from six captured individuals revealed that the populations of Pipistrellus maderensis in Porto Santo and Madeira have a close phylogenetic affinity. Furthermore, using DNA metabarcoding, we found that the species feeds on a wide variety of insects, including several economically important pest species and disease vectors. These findings emphasise the need to target more conservation and research efforts towards extant island bat populations and the potential ecosystem services they provide