Globalization and integration of markets gradually weaken not only the actual boundaries between states, but also tax limits. The growing interconnect-edness of national economies and markets causes tax competition, which may be advantageous for some states, but for others it may be a threat to undermine public budgets. While tax competition generally increases efficiency, it may also have undesirable consequences that may lead to a race to the bottom. Also, differences in the taxation of capital in different countries mean that there are capital shifts to the tax-favourable jurisdictions for the purpose of tax avoidance in the home country. The question therefore arises as to whether tax competition is not an obstacle to effective taxation of corporations, and whether and how governments should counter threats to undermine public finances. While some require mutual cooperation in the coordination and harmonization of direct taxation in the European Union, others argue that the most effective solution is market allocation and acceptance of tax competition. Opinion is divided over whether to maintain or remove tax competition and this leads to a discussion of whether it is really beneficial or harmful. The aim of the dissertation is to answer this question. The dissertation empirically evaluates the level of tax competition in the European Union and using panel analysis it verifies on a sample of 27 Member States over the period 1998 to 2010 that tax competition is not harmful, it does not lead to impoverished public budgets and to a race to the bottom in the EU-15. It also comes to the conclusion that the new EU-12 states do not cause harmful tax competition with the original EU-15 states. In connection with this the dissertation also focuses on the need to protect the tax bases of individual states. It deals with economic aspects of general and specific anti-abuse rules in national tax systems of the Member States and verifies why, in addition to general rules, states should implement specific measures in the form of CFC rules to defend themselves against tax evasion and tax avoidance.

TESIS PARA OPTAR AL GRADO DE MAGÍSTER EN TRIBUTACIÓN / Diego Armando Arnaiz Vargas [Parte I], César Felipe Gárate López [Parte II] / Chile, durante la última década se ha encontrado en una coyuntura histórica, respecto de temas como el financiamiento a la educación, repartición equitativa de la riqueza, disminución de la brecha de desigualdad, entre otros. En este sentido, los últimos gobiernos, han intentado hacerse cargo de las demandas sociales que han surgido en el país, adoptando medidas atingentes, a aumentar la recaudación fiscal, así como una mejor distribución de la riqueza. Con mayor precisión, el día 01 de abril del año 2014, mediante el mensaje presidencial N° 24-362, se da a conocer el proyecto de reforma tributaria, que llega con la intención de solucionar principalmente el financiamiento a la gratuidad de la educación. Esta reforma tributaria introduce una serie de modificaciones al sistema de tributación en su conjunto, así como otros ajustes al poder de fiscalización del Servicio de Impuestos Internos, todo esto produciendo un quiebre en el sistema tributario chileno, debido a que desde la década de los ´80, no habían existido cambios reales al sistema tributario integrado. El día 29 de septiembre de 2014, entra en vigencia la Ley N° 20.780, seguida en febrero de 2016 por la Ley N° 20.899 con la simplificación de la reforma tributaria, introduciendo nuevas normas en el ámbito de tributación internacional, en donde Chile se desenvuelve, aumentando los parámetros de tributación de personas naturales o jurídicas con domicilio y residencia en Chile que tengan negocios en el extranjero, así como las empresas no residentes ni domiciliadas en Chile que ingresen capitales extranjeros. Esto en concordancia, con las disposiciones que nacen en la OCDE1, para disminuir las erosiones en los sistemas tributarios en el mundo, erosiones que nacen principalmente por parte de multinacionales2. El fortalecimiento de políticas en el mundo para la lucha contra la elusión fiscal, da origen al denominado plan BEPS3, este último corresponde a un paquete de medidas anti elusivas por parte de empresas multinacionales, dentro de ellas existen medidas como el fortalecimiento en el traspaso de información entre los países miembros de la OCDE4, nuevas directrices para la aplicación de políticas de Precios de Transferencias, prevención de abusos de los tratados para evitar la doble tributación5, fortalecimiento de medidas anti elusión para las CFC6, entre otras, respecto de este último punto hemos querido desarrollar este trabajo, con la finalidad de revelar la importancia del desarrollo de normas locales para enfrentar la elusión tributaria cuando existen inversiones en el extranjero, en donde un contribuyente en Chile mantiene el control, así como la implementación de estas nuevas normas internacionales en el plano local7, respecto del cumplimiento tributario, o el poder de fiscalización que tendrá el Servicio de Impuestos Internos, para evitar esta forma de elusión fiscal. Por otra parte analizaremos los efectos tributarios de los impuestos pagados en el exterior generados por rentas pasivos. Esta y otras dudas, las desarrollaremos en el transcurso de este trabajo.

CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit. The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification. An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment. The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.

Den första svenska CFC-lagstiftningen trädde i kraft den 1 januari 1990 och har sedan dess genomgått flera omarbetningar. Syftet med de svenska CFC-reglerna är att förhindra skatteplanering med bolag i lågbeskattade länder och på så sätt försvara den svenska skattebasen. I kort innebär de svenska CFC-reglerna en möjlighet att beskatta ägaren till ett i utlandet beläget CFC-bolag löpande för dess inkomster från CFC-bolaget. EG-domstolens dom Cadbury Schweppes föranledde att flera av medlemsländerna, däribland Sverige tvingades ändra sina CFC-lagstiftningar. EG-domstolen konstaterade att CFC-lagstiftning utgör en inskränkning av etableringsfriheten och skall förbjudas såvida CFC-bolaget inte utgör ett rent konstlat upplägg och då etableringen sker i syfte att undvika nationell skatt. CFC-beskattning får inte vidtas om det kan visas att det föreligger en verklig etablering från vilken det bedrivs en faktisk ekonomisk verksamhet. Bedömningen om en sådan etablering föreligger, skall grundas på objektiva omständigheter som kan kontrolleras av utomstående, däribland i vilken grad CFC-bolaget existerar fysiskt i form av lokaler, personal och utrustning. Den svenska regeringen valde att införliva utgången av målet genom en ny kompletteringsregel i 39a kap. 7a § IL. Regeringen valde att formulera lagstiftningen som att en inkomst hos en utländsk juridisk person som hör hemma i en stat inom Europeiska ekonomiska samarbetsområdet inte anses lågbeskattad om den utländska juridiska personen i den stat där den hör hemma utgör en verklig etablering från vilken en affärsmässigt motiverad verksamhet bedrivs. För att göra denna prövning listar regeringen tre omständigheter som särskilt skall beaktas. Den utländska juridiska personen skall för det första förfoga över egna resurser i form av i form av lokaler och utrustning i den utsträckning som är nödvändig för dess verksamhet. För det andra skall den förfoga över personal med den kompetens som är nödvändig för att självständigt bedriva verksamheten och slutligen skall den utländska juridiska personens personal självständigt fatta beslut i den löpande verksamheten. Formuleringen av lagstiftningen har fått mycket kritik i förarbetena och i doktrinen framförallt eftersom den svenska lagstiftningens formulering avviker från EG-domstolens formulering i domen. Magisteruppsatsen syftar till att utreda och analysera den nya kompletteringsregelns i 39a kap. 7a § IL förenlighet med etableringsfriheten med särskilt beaktande av utgången i målet Cadbury Schweppes. Dessutom kommer eventuella tillämpnings- och tolkningsproblem att klargöras och analyseras. Slutsatsen är att den nya kompletteringsregeln löper stor risk att anses som oförenlig med etableringsfriheten samt att formuleringen skapar tolkningsproblem och väcker osäkerhet inför framtida tillämpning. Eftersom den nya kompletteringsregeln syftar till att förena den svenska CFC-lagstiftningen med EG-rätten borde det mest förnuftiga istället varit att den nya kompletteringsregeln endast innehöll grundelementen som kommer till uttryck i EG-rättens dom, medan detaljerna istället överlåts till rättsutvecklingen. / The first Swedish CFC legislation came into force on January 1st 1990 and has since undergone several revisions. The purpose of the Swedish CFC rules is to prevent tax avoidance by companies located in low tax countries and thus defend the Swedish tax base. In short, the Swedish CFC legislation implies an opportunity to tax the owner of a foreign located CFC of its revenue from the CFC. The ECJs ruling in the Cadbury Schweppes case caused several of the member states, including Sweden to change its CFC legislation. The ECJ ruled that the CFC legislation constitutes a restriction on the Freedom of Establishment and should be prohibited unless the CFC does not constitute a wholly artificial arrangement intended to escape the national tax normally payable. CFC-taxation may not be made if it is proved that there is an actual establishment intended to carry on a genuine economic activity. The finding if such an establishment exists must be based on objective factors which are ascertainable by third parties with regard, in particular, to the extent to which the CFC physically exists in terms of premises, staff and equipment. The Swedish government chose to incorporate the outcome of the ruling by implementing a new CFC-legislation - 39a. 7a § IL. The government chose to formulate the legislation so an income of a foreign legal entity which belongs in a state within the European Economic Area is not considered to be low taxed if the foreign legal entity in the home State is an actual establishment from which a commercially motivated business is managed. To make this finding, the government lists three factors that require specific consideration. The foreign legal entity must according to the first factor have their own resources in the form of in the form of premises and equipment to the extent necessary for its activities. The second factor sates that the control of staff with the skills necessary to independently carry out the activity and finally shall the staff independently make decisions in the ongoing activities. The wording of the legislation has received much criticism in the preparatory work and in the literature especially since the wording of the Swedish legislation differs from the one made by the ECJ. This Master's thesis aims to investigate and analyze the new Swedish CFC-legislation in 39a. kap. 7a § IL and to analyze if it is compatible with the Freedom of Establishment with specific regard to the outcome of the Cadbury Schweppes case. Moreover, any application or interpretation problems will be clarified and analyzed. The conclusion is that the new Swedish CFC legislation threatens to be incoherent with the freedom of establishment and that the wording creates problems of interpretation and raises uncertainty about the future application. As the new CFC legislation intends to reconcile the Swedish CFC legislation with EC law it should be more reasonable if the new rule only contained the basic elements as reflected in the ruling, while details instead were left to the legislative development.

<p>CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit.</p><p>The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification.</p><p>An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment.</p><p>The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.</p>

<p>Den första svenska CFC-lagstiftningen trädde i kraft den 1 januari 1990 och har sedan dess genomgått flera omarbetningar. Syftet med de svenska CFC-reglerna är att förhindra skatteplanering med bolag i lågbeskattade länder och på så sätt försvara den svenska skattebasen. I kort innebär de svenska CFC-reglerna en möjlighet att beskatta ägaren till ett i utlandet beläget CFC-bolag löpande för dess inkomster från CFC-bolaget.</p><p>EG-domstolens dom <em>Cadbury Schweppes</em> föranledde att flera av medlemsländerna, däribland Sverige tvingades ändra sina CFC-lagstiftningar. EG-domstolen konstaterade att CFC-lagstiftning utgör en inskränkning av etableringsfriheten och skall förbjudas såvida CFC-bolaget inte utgör ett rent konstlat upplägg och då etableringen sker i syfte att undvika nationell skatt. CFC-beskattning får inte vidtas om det kan visas att det föreligger en verklig etablering från vilken det bedrivs en faktisk ekonomisk verksamhet. Bedömningen om en sådan etablering föreligger, skall grundas på objektiva omständigheter som kan kontrolleras av utomstående, däribland i vilken grad CFC-bolaget existerar fysiskt i form av lokaler, personal och utrustning.</p><p>Den svenska regeringen valde att införliva utgången av målet genom en ny kompletteringsregel i 39a kap. 7a § IL. Regeringen valde att formulera lagstiftningen som att en inkomst hos en utländsk juridisk person som hör hemma i en stat inom Europeiska ekonomiska samarbetsområdet inte anses lågbeskattad om den utländska juridiska personen i den stat där den hör hemma utgör en verklig etablering från vilken en affärsmässigt motiverad verksamhet bedrivs. För att göra denna prövning listar regeringen tre omständigheter som särskilt skall beaktas. Den utländska juridiska personen skall för det första förfoga över egna resurser i form av i form av lokaler och utrustning i den utsträckning som är nödvändig för dess verksamhet. För det andra skall den förfoga över personal med den kompetens som är nödvändig för att självständigt bedriva verksamheten och slutligen skall den utländska juridiska personens personal självständigt fatta beslut i den löpande verksamheten. Formuleringen av lagstiftningen har fått mycket kritik i förarbetena och i doktrinen framförallt eftersom den svenska lagstiftningens formulering avviker från EG-domstolens formulering i domen.</p><p>Magisteruppsatsen syftar till att utreda och analysera den nya kompletteringsregelns i 39a kap. 7a § IL förenlighet med etableringsfriheten med särskilt beaktande av utgången i målet <em>Cadbury Schweppes</em>. Dessutom kommer eventuella tillämpnings- och tolkningsproblem att klargöras och analyseras. Slutsatsen är att den nya kompletteringsregeln löper stor risk att anses som oförenlig med etableringsfriheten samt att formuleringen skapar tolkningsproblem och väcker osäkerhet inför framtida tillämpning. Eftersom den nya kompletteringsregeln syftar till att förena den svenska CFC-lagstiftningen med EG-rätten borde det mest förnuftiga istället varit att den nya kompletteringsregeln endast innehöll grundelementen som kommer till uttryck i EG-rättens dom, medan detaljerna istället överlåts till rättsutvecklingen.</p> / <p>The first Swedish CFC legislation came into force on January 1^st 1990 and has since undergone several revisions. The purpose of the Swedish CFC rules is to prevent tax avoidance by companies located in low tax countries and thus defend the Swedish tax base. In short, the Swedish CFC legislation implies an opportunity to tax the owner of a foreign located CFC of its revenue from the CFC.</p><p>The ECJs ruling in the <em>Cadbury Schweppes</em> case caused several of the member states, including Sweden to change its CFC legislation. The ECJ ruled that the CFC legislation constitutes a restriction on the Freedom of Establishment and should be prohibited unless the CFC does not constitute a wholly artificial arrangement intended to escape the national tax normally payable. CFC-taxation may not be made if it is proved that there is an actual establishment intended to carry on a genuine economic activity. The finding if such an establishment exists must be based on objective factors which are ascertainable by third parties with regard, in particular, to the extent to which the CFC physically exists in terms of premises, staff and equipment.</p><p>The Swedish government chose to incorporate the outcome of the ruling by implementing a new CFC-legislation - 39a. 7a § IL. The government chose to formulate the legislation so an income of a foreign legal entity which belongs in a state within the European Economic Area is not considered to be low taxed if the foreign legal entity in the home State is an actual establishment from which a commercially motivated business is managed. To make this finding, the government lists three factors that require specific consideration. The foreign legal entity must according to the first factor have their own resources in the form of in the form of premises and equipment to the extent necessary for its activities. The second factor sates that the control of staff with the skills necessary to independently carry out the activity and finally shall the staff independently make decisions in the ongoing activities. The wording of the legislation has received much criticism in the preparatory work and in the literature especially since the wording of the Swedish legislation differs from the one made by the ECJ.</p><p>This Master's thesis aims to investigate and analyze the new Swedish CFC-legislation in 39a. kap. 7a § IL and to analyze if it is compatible with the Freedom of Establishment with specific regard to the outcome of the <em>Cadbury Schweppes </em>case. Moreover, any application or interpretation problems will be clarified and analyzed. The conclusion is that the new Swedish CFC legislation threatens to be incoherent with the freedom of establishment and that the wording creates problems of interpretation and raises uncertainty about the future application. As the new CFC legislation intends to reconcile the Swedish CFC legislation with EC law it should be more reasonable if the new rule only contained the basic elements as reflected in the ruling, while details instead were left to the legislative development.</p>

Syftet med uppsatsen är att undersöka företrädesrätten mellan CFC-lagstiftningen och skatteavtalet mellan Sverige och Schweiz med utgångspunkt i RÅ 2008 ref. 24 och RÅ 2008 not. 61. I syftet ingår även att redogöra för vilka rättsliga effekter RÅ 2010 ref. 112 orsakar. Enligt gällande rätt ingås ett skatteavtal mellan två eller flera stater i syfte att undvika dubbelbeskattning, förhindra skatteundandragande och främja handeln över gränserna. Skatteavtal införlivas i svensk rätt genom införlivandelagen och därmed tillämpar Sverige ett dualistiskt rättssystem. När det gäller tolkningen av skatteavtal framförde HFD i RÅ 1996 ref. 84. att tolkningen av skatteavtal handlar om att försöka fastställa parternas gemensamma avsikt. Detta sker med hjälp av de metoder som finns i artiklarna 31–33 i 1969 års Wienkonvention. Utöver skatteavtalen har även CFC-regler behandlats. För att klassas som ett CFC-bolag krävs det att företaget går med överskott, är en utländsk juridisk person och har lågbeskattade inkomster. För att anses ha lågbeskattade inkomster krävs det att två rekvisit är uppfyllda - att personen inte alls beskattas eller beskattas lindrigt. I uppsatsen behandlas även huvudregeln och kompletteringsregeln som avgör om en inkomst är lågbeskattad. För att en delägare ska omfattas av CFC-reglerna ska hen vara en fysisk eller juridisk person som är skattskyldig, ingår i en intressegemenskap direkt eller indirekt genom andra utländska personer, och innehar eller kontrollerar minst 25% av den utländska juridiska delägarens röster. Företrädesrätten mellan CFC-lagstiftningen och skatteavtalet mellan Sverige och Schweiz orsakar ett problem. Eftersom skatteavtal är folkrättsligt bindande förutsätter man att skatteavtal ska ha företräde, men detta tankesätt vände i RÅ 2008 ref. 24, RÅ 2008 not. 61, då CFC-lagstiftningen fick företräde framför skatteavtalet. HFD tillämpade principen lex posterior som innebär att en senare tillkommen lag har företräde framför äldre lag vilket bidrog till att CFC-lagstiftningen som tillkommit långt efter skatteavtalet mellan Sverige och Schweiz skulle gälla. Detta medförde osäkerhet i tillämpningen och antalet förhandsbesked ökade hos SRN. Uppsatsen når slutsatsen med beaktande av gällande rätt att rättsläget fortfarande är oklart vad gäller företrädesrätten mellan CFC-lagstiftningen och skatteavtalet mellan Sverige och Schweiz. HFD har i RÅ 2010 ref. 112 inte begränsat tillämpningen av derogationsprinciperna i förhållande till skatteavtal, men har uttryckt att skatteavtal som begränsar tillämpningen av intern rätt ska ges företräde. Detta orsakar förvirring och osäkerhet i tillämpningen av skatteavtal. Vilket leder till att rättsläget är oklart och kommer troligtvis vara det, så länge inte en ny lagstiftning korrigerar HFD:s avgöranden.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-09-28T16:13:52Z No. of bitstreams: 1 Elizabeth Vieira dos Reis_.pdf: 383539 bytes, checksum: 82d05a735d56ccb5b8d3e28ab22c1cdc (MD5) / Made available in DSpace on 2017-09-28T16:13:52Z (GMT). No. of bitstreams: 1 Elizabeth Vieira dos Reis_.pdf: 383539 bytes, checksum: 82d05a735d56ccb5b8d3e28ab22c1cdc (MD5) Previous issue date: 2017-07-05 / Nenhuma / Este estudo teve como objetivo avaliar a existência de alinhamento entre a estrutura curricular de cursos de Ciências Contábeis ofertados na modalidade presencial em IES do Estado do Tocantins e a estrutura curricular proposta pelo CFC, em uma amostra constituída por cursos de 7 (sete) IES, sendo 1 (uma) universidade, 2 (dois) centros universitários e 4 (quatro) faculdades. Os dados foram coletados nos Projetos Pedagógicos dos cursos disponibilizados nas páginas eletrônicas das IES ou recebidos dos coordenadores dos cursos mediante solicitação. Com os dados obtidos foi elaborada uma “planilha Excel” constando em uma coluna as disciplinas do currículo proposto pelo CFC e nas demais colunas as disciplinas ofertadas pelas IES nos seus cursos, separando-se em cinco dimensões a saber: a) Carga horária por bloco de disciplinas; b) Conteúdos de formação básica; c) Conteúdos de formação profissional; d) Conteúdos de formação teórico-prática; e) Conteúdos optativos. Como principais resultados obtidos no estudo pode se mencionar que: (a) todos os cursos atendem a determinação da Resolução CNE/CES 10/2004, referendada na proposta do CFC, de 3.000 horas para integralização do currículo; (b) nas três dimensões examinadas (formação básica, formação profissional e formação teórico-prática) há um alinhamento médio em termos percentuais entre os currículos dos cursos e o currículo proposto pelo CFC equivalente a 83%, com um percentual um pouco superior nos cursos das faculdades; (c) o menor percentual em termos de alinhamento se observa nos conteúdos de formação profissional; e (d) não se observa uma relação direta entre percentual de alinhamento dos currículos com os conceitos dos cursos no ENADE. Embora o percentual médio de alinhamento seja considerado bom, cabe a atenção das coordenações dos cursos em relação à oferta de disciplinas de formação profissional, por sua importância no exercício futuro da profissão. / This study had as goal the alignment between the curricular structure of Accountancy Courses offered as in-class in HEI in Tocantins State and the curricular structure proposed by the CFC (Federal Accounting Council, in free translation), with a sample constituted of 7 (seven) HEI, being 1 (one) University, 2 (two) Colleges and 4 (four) Faculties or Schools. The data were collected in the Pedagogical Projects of the courses available on the websites of the HEIs, or received from the coordinators of the courses upon request. With the data obtained, an "Excel spreadsheet" was drawn up with one column containing the curricular subjects proposed by the CFC and in the other columns the disciplines offered by the HEIs in their courses, separated into five dimensions: a) Hourly load per block of disciplines; b) Contents of basic formation; c) Contents of professional formation; d) Contents of theoretical and practical formation; e) Optional contentes. As main results acquired in the study, it can be mentioned that: (a) all the courses comply to the ruling from CNE/CES 10/2004, referenced in the CFC proposition regarding 3,000 (three thousand) hours to fulfill the curriculum; (b) within the three assessed dimensions (basic formation, professional formation and theoretical-practical formation) there is an average alignment in percentage terms between the courses’ curriculum and the CFC proposed curriculum equivalent to 83%, being the percentage slightly bigger in the faculties’ courses; (c) the lower alignment percentage is observed in the contents of professional formation; and (d) it is not observed a direct relation between the curriculum alignment percentage and ENADE’s (Students Performance National Exam, in free translation) courses concepts. Although the alignment average percentage is considered good, it is important to courses’ coordinations to give more attention to the offer of disciplines in the professional formation area, given their importance in the future profession exercise.

The mechanisms underlying cannabinoid impairment of fear memory is not clear. This study investigated the effects of the synthetic cannabinoid HU210 and the endocannabinoid hydrolysis inhibitor JZL 195 on fear memory following contextual fear conditioning (CFC; an animal model of fear). The long-term depression (LTD)-blocking peptide Tat-GluR2 was utilized to investigate whether the expression of cannabinoid-induced LTD (CB-LTD) is required for the cannabinoid impairment of acquisition and consolidation of contextual fear memory. HU210 reduced freezing throughout the test phase of the acquisition protocol, which was not affected by pre-administration of Tat-GluR2. High and moderate doses of HU210 reduced freezing during the first and last half, respectively, of the test phase of the consolidation protocol, which was prevented by pre-treatment with Tat-GluR2. HU210 did not affect freezing during the test phase of the retrieval protocol. Thus, these results suggest that HU210 impairs acquisition and consolidation, but not retrieval of contextual fear memory, and that in vivo CB-LTD expression is required for HU210 impairment of the consolidation, but not acquisition, of contextual fear memory. We also observed that HU210 and JZL 195 do not facilitate the acquisition of contextual fear memory extinction.

La mer Méditerranée est considérée comme un point chaud du changement climatique. Cette région très peuplée au climat aride devrait voir son climat devenir plus chaud et plus aride encore, tout en subissant une pression anthropique toujours plus forte. Dans ce contexte, de nombreuses données physiques et biogéochimiques sont actuellement relevées en mer Méditerranée, dans le cadre du projet MERMEX, afin de mieux étudier et comprendre les cycles biogéochimiques en mer Méditerranée. Complémentaire aux mesures, la modélisation est un outil unique pour aider à comprendre et quantifier les processus contrôlant la biogéochimie marine de la Méditerranée, ses spécificités et son évolution future. Dans cette étude, nous proposons la mise en place, et l’évaluation d’un modèle régional couplé dynamique - biogéochimie marine (NEMO-PISCES), à haute résolution, qui sera le premier modèle couvrant l’intégralité de la mer Méditerranée disponible pour la communauté MERMEX. Ainsi, après avoir évalué la dynamique du modèle NEMO-MED12, utilisée comme forçage, grâce à une simulation de traceurs passifs (CFC), nous effectuons les premières utilisations de cet outil, avec lequel (i) nous évaluons la quantité de carbone anthropique en mer Méditerranée grâce à une approche par perturbation, ainsi que l’acidification associée des masses d’eau ; (ii) nous effectuons une étude des régimes trophiques en mer Méditerranée, tels que perçus par le modèle, sur différentes couches de la zone euphotique. / The Mediterranean Sea is considered as a hot spot of climate change. This arid region, already under high anthropogenic influence, is said to become even warmer and drier, with still an increasing anthropogenic pressure. In this context, numerous physical and biogeochemical data are currently collected in the Mediterranean Sea, within the MERMEX project, enabling to better study and understand the Mediterranean biogeochemical cycles. Complementary to in-situ observations, modelling is an unique tool that helps to understand and quantify biogeochemical controling processes in the Mediterranean Sea, its specificity, and its evolution. In this study, we propose the setting and evaluation of a regional, high resolution, marine dynamicalbiogeochemical coupled model (NEMO-PISCES). It will be the first model available for the MERMEX community, that covers the whole Mediterranean Sea. Therefor, after the evaluation of NEMO-MED12 dynamical forcing fields, within passive tracers simulation (CFC), firsts use of this tool have been made : (i) we have evaluated anthropogenic carbon uptake and induced acidification of the Mediterranean Sea, within a perturbation approach ; (ii) we have analysed Mediterranean Sea trophic regimes, as represented by the model, for different layers of the photic zone.