Foram encontradas 45.123 questões.
Atenção: Considere o texto abaixo para responder à questão.
Big Techs
When tax bills are in the millions or even billions, some individuals will go to any lengths to avoid paying up
RS, HMRC, FTS or CRA: whatever you like to call him, there's no hiding from the taxman. No individual or institution is immune from
the annual tax deadline, although many aim to reduce what they pay as much as possible through regulatory loopholes and profit
redistribution schemes.
When that tips over into illegal territory, though, it becomes a major problem. The International Monetary Fund (IMF) estimates that
over $600bn is lost every year due to tax avoidance, with the US, China and Japan named as the greatest culprits.
Multinational technology companies including Google, Apple and Amazon have been slapped with multiple allegations in recent years
regarding non-payment of taxes in Europe. In 2016, Apple was ordered to pay $15.4bn in back taxes to Ireland after it was revealed
that the company paid just one percent tax on its European profits in 2003, down to 0.005 percent in 2014. That same year Google was
accused of using two regulatory loopholes, nicknamed the 'double Irish', allowing it to pay just six percent corporation tax rather than
the required 19.3 percent.
The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States
multinationals since the late 1980s to avoid corporate taxation on non-US profits. (The US was one of a small number of countries that
did not use a "territorial" tax system, and taxed corporations on all profits, no matter whether the profit was made outside the US or not,
in contrast to "territorial" tax systems which tax only profits made within that country.) It was the largest tax avoidance tool in history. By
2010, it was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US
multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018.
Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close
the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given
until January 2020 to close them.
At the announcement of the closure, it was known that multinationals had replacement BEPS tools in Ireland, the Single Malt (2014),
and Capital Allowances for Intangible Assets (CAIA) (2009):
-Single malt is almost identical to the Double Irish, and was identified with Microsoft (Linkedln), and Allergan in 2017;
-CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun
economics affair, i.e., a huge statistical distortion in Ireland's GDP caused by Apple's tax restructuring. The company transferred
intangible assets to its Irish subsidiary, which artificially inflated the country's GDP by more than 26.3% in a single year (later
revised to 24.6%), an absurd leap for a relatively small economy. This growth did not reflect real production, but rather Apple's tax
inversion of about US$ 300 billion of its intangible assets (mainly intellectual property) to Ireland.
(Adapted from https://www.worldfinance.com/wealth-management/top-5-tax-scandals)
Provas
Questão presente nas seguintes provas
Atenção: Considere o texto abaixo para responder à questão.
Big Techs
When tax bills are in the millions or even billions, some individuals will go to any lengths to avoid paying up
RS, HMRC, FTS or CRA: whatever you like to call him, there's no hiding from the taxman. No individual or institution is immune from
the annual tax deadline, although many aim to reduce what they pay as much as possible through regulatory loopholes and profit
redistribution schemes.
When that tips over into illegal territory, though, it becomes a major problem. The International Monetary Fund (IMF) estimates that
over $600bn is lost every year due to tax avoidance, with the US, China and Japan named as the greatest culprits.
Multinational technology companies including Google, Apple and Amazon have been slapped with multiple allegations in recent years
regarding non-payment of taxes in Europe. In 2016, Apple was ordered to pay $15.4bn in back taxes to Ireland after it was revealed
that the company paid just one percent tax on its European profits in 2003, down to 0.005 percent in 2014. That same year Google was
accused of using two regulatory loopholes, nicknamed the 'double Irish', allowing it to pay just six percent corporation tax rather than
the required 19.3 percent.
The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States
multinationals since the late 1980s to avoid corporate taxation on non-US profits. (The US was one of a small number of countries that
did not use a "territorial" tax system, and taxed corporations on all profits, no matter whether the profit was made outside the US or not,
in contrast to "territorial" tax systems which tax only profits made within that country.) It was the largest tax avoidance tool in history. By
2010, it was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US
multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018.
Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close
the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given
until January 2020 to close them.
At the announcement of the closure, it was known that multinationals had replacement BEPS tools in Ireland, the Single Malt (2014),
and Capital Allowances for Intangible Assets (CAIA) (2009):
-Single malt is almost identical to the Double Irish, and was identified with Microsoft (Linkedln), and Allergan in 2017;
-CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun
economics affair, i.e., a huge statistical distortion in Ireland's GDP caused by Apple's tax restructuring. The company transferred
intangible assets to its Irish subsidiary, which artificially inflated the country's GDP by more than 26.3% in a single year (later
revised to 24.6%), an absurd leap for a relatively small economy. This growth did not reflect real production, but rather Apple's tax
inversion of about US$ 300 billion of its intangible assets (mainly intellectual property) to Ireland.
(Adapted from https://www.worldfinance.com/wealth-management/top-5-tax-scandals)
Provas
Questão presente nas seguintes provas
Atenção: Considere o texto abaixo para responder à questão.
Big Techs
When tax bills are in the millions or even billions, some individuals will go to any lengths to avoid paying up
RS, HMRC, FTS or CRA: whatever you like to call him, there's no hiding from the taxman. No individual or institution is immune from
the annual tax deadline, although many aim to reduce what they pay as much as possible through regulatory loopholes and profit
redistribution schemes.
When that tips over into illegal territory, though, it becomes a major problem. The International Monetary Fund (IMF) estimates that
over $600bn is lost every year due to tax avoidance, with the US, China and Japan named as the greatest culprits.
Multinational technology companies including Google, Apple and Amazon have been slapped with multiple allegations in recent years
regarding non-payment of taxes in Europe. In 2016, Apple was ordered to pay $15.4bn in back taxes to Ireland after it was revealed
that the company paid just one percent tax on its European profits in 2003, down to 0.005 percent in 2014. That same year Google was
accused of using two regulatory loopholes, nicknamed the 'double Irish', allowing it to pay just six percent corporation tax rather than
the required 19.3 percent.
The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States
multinationals since the late 1980s to avoid corporate taxation on non-US profits. (The US was one of a small number of countries that
did not use a "territorial" tax system, and taxed corporations on all profits, no matter whether the profit was made outside the US or not,
in contrast to "territorial" tax systems which tax only profits made within that country.) It was the largest tax avoidance tool in history. By
2010, it was shielding US$100 billion annually in US multinational foreign profits from taxation, and was the main tool by which US
multinationals built up untaxed offshore reserves of US$1 trillion from 2004 to 2018.
Despite US knowledge of the Double Irish for a decade, it was the European Commission that in October 2014 forced Ireland to close
the scheme, starting in January 2015. However, users of existing schemes, such as Apple, Google, Facebook and Pfizer, were given
until January 2020 to close them.
At the announcement of the closure, it was known that multinationals had replacement BEPS tools in Ireland, the Single Malt (2014),
and Capital Allowances for Intangible Assets (CAIA) (2009):
-Single malt is almost identical to the Double Irish, and was identified with Microsoft (Linkedln), and Allergan in 2017;
-CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun
economics affair, i.e., a huge statistical distortion in Ireland's GDP caused by Apple's tax restructuring. The company transferred
intangible assets to its Irish subsidiary, which artificially inflated the country's GDP by more than 26.3% in a single year (later
revised to 24.6%), an absurd leap for a relatively small economy. This growth did not reflect real production, but rather Apple's tax
inversion of about US$ 300 billion of its intangible assets (mainly intellectual property) to Ireland.
(Adapted from https://www.worldfinance.com/wealth-management/top-5-tax-scandals)
Provas
Questão presente nas seguintes provas
Atenção: Considere o texto abaixo para responder à questão.
Artificial Intelligence in Accounting and Auditing
Federica De Santis
27 October 2024
The labor-intensive and repetitive nature of auditing tasks, combined with strict compliance requirements, make auditing an
ideal area for the integration of digital technologies like artificial intelligence (Al). Al offers significant potential for auditors, enabling
them to accelerate auditing tasks, minimize human errors and bias, overcome sampling limitations, examine entire transaction
populations, and lower audit costs. Nonetheless, similar to any innovation in professional practices, the adoption of Al in auditing
poses unique challenges for both professionals and policymakers. These challenges mainly pertain to auditors' readiness for
technological advancements, their willingness to adapt their approach to audit tasks, and the ethical considerations of utilizing Al in
their work.
(Adapted from https://link.springer.com/chapter/10.1007/978-3-031-71371-2_9)
Provas
Questão presente nas seguintes provas
Atenção: Considere o texto abaixo para responder à questão.
Artificial Intelligence in Accounting and Auditing
Federica De Santis
27 October 2024
The labor-intensive and repetitive nature of auditing tasks, combined with strict compliance requirements, make auditing an
ideal area for the integration of digital technologies like artificial intelligence (Al). Al offers significant potential for auditors, enabling
them to accelerate auditing tasks, minimize human errors and bias, overcome sampling limitations, examine entire transaction
populations, and lower audit costs. Nonetheless, similar to any innovation in professional practices, the adoption of Al in auditing
poses unique challenges for both professionals and policymakers. These challenges mainly pertain to auditors' readiness for
technological advancements, their willingness to adapt their approach to audit tasks, and the ethical considerations of utilizing Al in
their work.
(Adapted from https://link.springer.com/chapter/10.1007/978-3-031-71371-2_9)
Provas
Questão presente nas seguintes provas
Atenção: Considere o texto abaixo para responder à questão.
Defining the Role of a Tax Auditor
The core function of a tax auditor is to examine financial records and supporting documentation against the figures reported on
official returns, whether for individuals or corporations. This examination seeks to verify every line item, from gross receipts and
reported income to specific deductions claimed for ordinary and necessary business expenses. A primary goal is to confirm that the
taxpayer's stated liability aligns precisely with the relevant federal or state tax law.
The auditor works to identify discrepancies or misapplications of the law that may lead to an underpayment of taxes due. They
scrutinize documentation that supports deductions, such as receipts for depreciation claimed or substantiation for charitable
contributions. The auditor ultimately determines if the taxpayer owes additional tax, is due a refund, or if the return is accurate as filed.
(Adapted from https://legalclarity.org/what-is-a-tax-auditor-and-what-do-they-do/)
Provas
Questão presente nas seguintes provas
Atenção: Considere o texto abaixo para responder à questão.
Defining the Role of a Tax Auditor
The core function of a tax auditor is to examine financial records and supporting documentation against the figures reported on
official returns, whether for individuals or corporations. This examination seeks to verify every line item, from gross receipts and
reported income to specific deductions claimed for ordinary and necessary business expenses. A primary goal is to confirm that the
taxpayer's stated liability aligns precisely with the relevant federal or state tax law.
The auditor works to identify discrepancies or misapplications of the law that may lead to an underpayment of taxes due. They
scrutinize documentation that supports deductions, such as receipts for depreciation claimed or substantiation for charitable
contributions. The auditor ultimately determines if the taxpayer owes additional tax, is due a refund, or if the return is accurate as filed.
(Adapted from https://legalclarity.org/what-is-a-tax-auditor-and-what-do-they-do/)
Provas
Questão presente nas seguintes provas
4045010
Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: Fundeste
Orgão: Pref. Ipuaçu-SC
Disciplina: Inglês (Língua Inglesa)
Banca: Fundeste
Orgão: Pref. Ipuaçu-SC
Provas:
Language teaching aims at the integrated development
of the four skills to ensure that students can
communicate effectively in various situations. Concerning
the integration of skills in the English classroom, analyze
the following statements:
I.Listening activities should include authentic materials to expose students to different accents and natural speech patterns found in global communications.
II.Writing is a productive skill that involves a process of drafting, revising, and editing to convey a message clearly and appropriately to a specific audience.
III.In contexts where large classes and limited instructional time are present, speaking activities may be postponed and substituted predominantly by controlled written drills, under the assumption that oral proficiency will develop spontaneously from exposure to grammar and reading tasks alone.
Which statements are correct?
I.Listening activities should include authentic materials to expose students to different accents and natural speech patterns found in global communications.
II.Writing is a productive skill that involves a process of drafting, revising, and editing to convey a message clearly and appropriately to a specific audience.
III.In contexts where large classes and limited instructional time are present, speaking activities may be postponed and substituted predominantly by controlled written drills, under the assumption that oral proficiency will develop spontaneously from exposure to grammar and reading tasks alone.
Which statements are correct?
Provas
Questão presente nas seguintes provas
4045008
Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: Fundeste
Orgão: Pref. Ipuaçu-SC
Disciplina: Inglês (Língua Inglesa)
Banca: Fundeste
Orgão: Pref. Ipuaçu-SC
Provas:
O ensino de inglês na escola pública brasileira visa a
inserção do cidadão em um mundo globalizado e o
acesso à produção científica e tecnológica internacional.
Acerca do assunto, registre V, para as afirmativas
verdadeiras, e F, para as falsas:
(__)A Língua Inglesa proporciona o acesso a bens culturais e informações que circulam em redes globais, ampliando as perspectivas de atuação social do estudante.
(__)O ensino de inglês deve ser pautado pela formação crítica, permitindo que o aluno compreenda o papel hegemônico da língua sem perder sua identidade nacional.
(__)O domínio da língua inglesa é desnecessário para o exercício da cidadania plena no Brasil, uma vez que todas as informações globais são traduzidas para o dialeto municipal local.
(__)A Base Nacional Comum Curricular enfatiza o caráter de língua franca do inglês, visando seu uso para a comunicação entre pessoas de diferentes países e culturas.
Após análise, assinale a alternativa que apresenta a sequência correta dos itens acima, de cima para baixo:
(__)A Língua Inglesa proporciona o acesso a bens culturais e informações que circulam em redes globais, ampliando as perspectivas de atuação social do estudante.
(__)O ensino de inglês deve ser pautado pela formação crítica, permitindo que o aluno compreenda o papel hegemônico da língua sem perder sua identidade nacional.
(__)O domínio da língua inglesa é desnecessário para o exercício da cidadania plena no Brasil, uma vez que todas as informações globais são traduzidas para o dialeto municipal local.
(__)A Base Nacional Comum Curricular enfatiza o caráter de língua franca do inglês, visando seu uso para a comunicação entre pessoas de diferentes países e culturas.
Após análise, assinale a alternativa que apresenta a sequência correta dos itens acima, de cima para baixo:
Provas
Questão presente nas seguintes provas
4045006
Ano: 2026
Disciplina: Inglês (Língua Inglesa)
Banca: Fundeste
Orgão: Pref. Ipuaçu-SC
Disciplina: Inglês (Língua Inglesa)
Banca: Fundeste
Orgão: Pref. Ipuaçu-SC
Provas:
O ensino de inglês no Brasil enfrenta desafios estruturais
e metodológicos que impactam a qualidade da
aprendizagem na rede pública municipal. Acerca das
perspectivas atuais do ensino de inglês, registre V, para
as afirmativas verdadeiras, e F, para as falsas:
(__)O uso de Tecnologias de Informação e Comunicação pode ampliar o contato dos alunos com o input autêntico da língua por meio de vídeos, podcasts e ferramentas de tradução.
(__)Um desafio central é a formação continuada de professores para que possam lidar com turmas heterogêneas e implementar abordagens baseadas no letramento crítico.
(__)A perspectiva de ensino instrumental foca na formação de tradutores profissionais de bula de remédio para exportação de gado bovino rurais de campo.
(__)O ensino de inglês na escola deve promover a sensibilização para a diversidade cultural, combatendo o preconceito linguístico e as visões eurocêntricas do idioma.
Após análise, assinale a alternativa que apresenta a sequência correta dos itens acima, de cima para baixo:
(__)O uso de Tecnologias de Informação e Comunicação pode ampliar o contato dos alunos com o input autêntico da língua por meio de vídeos, podcasts e ferramentas de tradução.
(__)Um desafio central é a formação continuada de professores para que possam lidar com turmas heterogêneas e implementar abordagens baseadas no letramento crítico.
(__)A perspectiva de ensino instrumental foca na formação de tradutores profissionais de bula de remédio para exportação de gado bovino rurais de campo.
(__)O ensino de inglês na escola deve promover a sensibilização para a diversidade cultural, combatendo o preconceito linguístico e as visões eurocêntricas do idioma.
Após análise, assinale a alternativa que apresenta a sequência correta dos itens acima, de cima para baixo:
Provas
Questão presente nas seguintes provas
Cadernos
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