Les aquifères fracturés hétérogènes se développent dans les roches cristallines (schiste, granite,...). Ces milieux présentent une large gamme de porosité de celle contenue dans les fissures et fractures qui constituent la zone de transfert principale de l'eau, à une porosité plus faible constituée de l'ensemble des microfissures et micropores de la matrice rocheuse. Une meilleure caractérisation de ces aquifères, appliquée plus particulièrement à la problématique de recherche de nouvelles ressources en eau en Bretagne, est réalisée au travers de deux axes principaux : (1) de suivis hydrochimiques, d'analyses isotopiques, d'expérimentations en laboratoire et (2) d'analyse des chlorofluorocarbones – CFC – (gaz anthropiques) en vue de la détermination des temps de résidence. <br />L'hydrochimie de ces aquifères est fortement liée à l'hétérogénéité physique des roches avec une variabilité spatiale beaucoup plus grande que la variabilité temporelle dans ces bassins-versants. Dans ces milieux, le cycle de l'azote et du soufre sont intimement liés au travers de la dénitrification par oxydation des sulfures. La potentialité d'une dénitrification par oxydation du fer dans les roches cristallines a été mise en évidence au travers d'expérimentations en batch. L'interprétation des données concernant les isotopes du soufre et de l'oxygène des sulfates montrent une cohérence entre la localisation spatiale et le processus mis en jeu quel que soit le site étudié. L'ensemble de ces résultats met en avant l'existence dans la zone profonde de ces aquifères, de solutés d'origine ancienne conservés dans la microporosité et qui contribuent à la chimie des eaux circulant dans les fractures connectées à cette microporosité.<br />Ces aquifères peuvent être décomposés en trois compartiments principaux que sont les zones de recharge, la zone altérée et la zone profonde. Dans chacun de ces compartiments les temps de résidence sont homogènes à l'échelle de la Bretagne : eaux récentes dans les zones de recharge, eaux anciennes (>50 ans) dans la zone profonde et un temps de résidence moyen de 18 ± 2 ans dans la zone altérée. Ces données indiquent que la gestion de ces aquifères doit prendre en compte l'échelle du temps de résidence de l'eau dans la zone altérée, réservoir de soutien des cours d'eau (supérieur à la dizaine d'années).

Les questions que se pose le glaciologue peuvent souvent être identifiées à des problèmes inverses. C'est ce qui est illustré dans ce travail à travers trois exemples: * Reconstruction des températures du passé : nous essayons de combiner l'information donnée par la composition isotopique de la glace et le profil de température mesuré à Vostok (Antarctique). Cette approche suggère que le profil de température ne permet pas de donner de meilleure estimation de la température du dernier stade glaciaire à Vostok que le thermomètre isotopique classique. * Reconstruction de la composition de l'atmosphère du passé: lors de la transformation de la neige en glace, des bulles d'air de composition voisine de celle de l'atmosphère sont emprisonnées dans la porosité de la glace. Différents processus naturels peuvent altérer la composition de la bulle et l'interprétation des mesures n'est pas immédiate. Nous proposons ici une méthode de déconvolution du signal atmosphérique prenant en compte les phénomènes de diffusion et de gravitation dans le névé polaire. Nous appliquons ensuite cette méthode à l'interprétation des mesures de méthane, CFCs et rapport isotopique du méthane dans le névé et la glace. * Reconstruction des propriétés rhéologiques de la glace à grande échelle : les iceshelves (plates-formes de glace flottantes) constituent avec les ice-streams (fleuves de glace) les éléments dynamiques de la calotte Antarctique. Leur rhéologie est un paramètre important à prendre en compte pour prédire l'évolution de la géométrie de la calotte Antarctique. Nous montrons comment retrouver ce paramètre critique à partir d'un modèle d'écoulement et de mesures de terrain, puis nous fournissons une carte de viscosité apparente du Ross Ice Shelf (Antarctique de l'Ouest). Les techniques d'inversion décrites dans ce travail sont classiques dans de nombreux domaines de la géophysique, mais elles sont peu connues en glaciologie. En les appliquant sous une forme simplifiée, nous nous sommes efforcés de montrer ce qu'elles peuvent apporter à la glaciologie et quelles sont leurs limites.

Jurisdictions around the world currently compete to attract mobile capital of multinational companies by providing them the most favourable tax conditions. Some EU member states actively participate in tax competition. Over the past decade, the European Commission has successfully enacted a number of measures aimed at preventing multinational companies from implementing aggressive tax planning schemes. These measures aim to establish fair conditions for competitors on the internal market and to meet the demand of the public and of the international community for suppression of aggressive tax planning. The theoretical background of the thesis derives from the field of Law and Economics, specifically by using the concept of transaction costs and means of Economic analysis of criminality. This thesis aims to answer the question of whether the new EU legislation leaves room for the member states to continue in allowing multinational companies to optimize taxes in the ways targeted by the EU measures. The thesis consists of two case studies, which evaluate the impact of the rules on known tax optimization schemes. The first one analyses the impact of state aid proceedings on tax rulings and the second one analyses the influence of the controlled foreign company rule on harmful IP boxes. The objective...

This thesis is based around examination of three mainstream inhaled drugs Formoterol, Budesonide and Beclomethasone for treatment of asthma and COPD. The areas investigated are these which have been raised in reports and studies, where there are concern, for drug use and assessment of their use. In reporting this work the literature study sets out a brief summary of the background and anatomy and physiology of the respiratory system and then discuses the mechanism of drug deposition in the lung, as well as the methods of studying deposition and pulmonary delivery devices. This section includes the basis of asthma and COPD and its treatment. In addition, a short section is presented on the role of the pharmacist in improving asthma and COPD patient's care. Therefore the thesis is divided into 3 parts based around formoterol, budesonide and beclomethasone. In the first case the research determines the in-vitro performance of formoterol and budesonide in combination therapy. In the initial stage a new rapid, robust and sensitive HPLC method was developed and validated for the simultaneous assay of formoterol and the two epimers of budesonide which are pharmacologically active. In the second section, the purpose was to evaluate the aerodynamic characteristics for a combination of formoterol and the two epimers of budesonide at inhalation flow rates of 28.3 and 60 L/min. The aerodynamic characteristics of the emitted dose were measured by an Anderson cascade impactor (ACI) and the next generation cascade impactor (NGI). In all aerodynamic characterisations, the differences between flow rates 28.3 and 60 were statistically significant in formoterol, budesonide R and budesonide S, while the differences between ACI and NGI at 60 were not statistically significant. Spacers are commonly used especially for paediatric and elderly patients. However, there is considerable discussion about their use and operation. In addition, the introduction of the HFAs propellants has led to many changes in the drug formulation characteristics. The purpose of the last section is to examine t h e performance of different types of spacers with different beclomethasone pMDIs. Also, it was to examine the hypothesis of whether the result of a specific spacer with a given drug/ brand name can be extrapolated to other pMDIs or brand names for the same drug. The results show that there are different effects on aerodynamic characterisation and there are significant differences in the amount of drug available for inhalation when different spacers are used as inhalation aids. Thus, the study shows that the result from experiments with a combination of a spacer and a device cannot be extrapolated to other combination.

L’acier 316L(N) est le matériau de référence pour les structures du circuit primaire des réacteurs nucléaires de quatrième génération, en raison de leur résistance mécanique à la température de fonctionnement, de l’ordre de 550°C. La thèse a permis de développer un modèle polycristallin, capable de prédire le comportement de ces aciers, basé sur la description du glissement viscoplastique des dislocation à haute température, de mise en œuvre simple et avec l’identification d’un nombre de paramètres matériau limité. La démarche de modélisation a été progressive. Lors de la première étape, nous avons proposé et validé une loi d'homogénéisation élasto-viscoplastique à champs moyens, grâce à de nombreux calculs par éléments finis, en considérant des durcissements plastique et des viscosités cristallines. Ensuite, un modèle de viscoplasticité cristalline, reposant sur les lois d’évolution des densités de différents types de dislocations, a été implémenté et les prédictions ont été validés en considérant un très grand nombre de résultats expérimentaux à faible. Le modèle a ensuite été enrichi afin de prendre en compte les mécanismes physiques supplémentaires observés à température élevée, comme la montée des dislocations, le vieillissement dynamique et l’apparition d’une structure de dislocation très hétérogène. Le modèle proposé nécessite uniquement l’ajustement de trois paramètres par identification inverse, utilisant seulement des essais de traction monotone avec saut de vitesse. Les prédictions du comportement mécanique en chargement uniaxial et cyclique sont également en bon accord avec les mesures expérimentales aux températures élevées. / The 316L(N) stainless steels is the reference material for the primary circuit structures of fourth-generation nuclear reactors. This alloy present high mechanical resistance at the operation temperature range of these reactors, of the order of 550 °C. This PhD allowed to develop a polycrystalline model based on the description of the viscoplastic dislocation slip at high temperatures, with straightforward implementation and with identification of a limited number of material parameters. The modeling process was progressive. In a first step, we proposed and validated a mean-field elastic-viscoplastic homogenization law, in comparison to numerous finite element calculations, considering crystalline plastic hardening and crystalline viscosity. Then, a model of crystalline viscoplasticity, based on the evolution laws of the different dislocations densities was implemented and the predictions were validated considering a very large number of experimental results at low temperature. The model was then enhanced to take into account the additional physical mechanisms observed at high temperature, such as dislocation climb, dynamic strain aging and the appearance of a very heterogeneous dislocation structure. The proposed model requires the adjustment of only three parameters by inverse identification, using only monotonic tensile tests at different strain rates. The mechanical behavior predictions in uniaxial and cyclic loading are also in good agreement with experimental measurements at high temperature.

Varje suverän stat bestämmer sin beskattningsrätt, de subjekt och objekt som staten ålägger skatt. Om två skilda staters beskattning träffar samma person och transaktion, uppstår in-ternationell juridisk dubbelbeskattning. Eftersom dubbelbeskattning kan leda till en mycket hög beskattning av en enskild, och därmed verka som ett hinder för internationell handel, ingår stater skatteavtal i vilka rätten att beskatta fördelas mellan staterna. Skatteavtalen skapar därmed en inskränkning av den rätt staten tar sig i den interna lagstiftningen. Sverige har ett 90-tal skatteavtal med olika länder; en majoritet av dessa följer den avtalsmodell som arbetats fram inom OECD. När Sverige ingår ett skatteavtal ska avtalet införlivas med svensk rätt för att bli gällande lag. Det sker genom en särskild inkorporeringslag. I den interna skatterätten finns regler som förhindrar skatteflykt. Ett exempel på sådana regler är CFC-lagstiftning, genom vilken staten utökar sitt skatteanspråk till att omfatta vis-sa utländska bolag som ägs av personer med hemvist i staten. Vid CFC-beskattning beskattas ägaren för den vinst som sker i bolaget. Det har länge pågått en debatt om huruvida CFC-lagstiftning är förenlig med skatteavtalen, och då främst artiklarna 7 (inkomst av rörelse) och 10 (utdelning) i OECD:s modellavtal. Under 2008 avgjorde Regeringsrätten frågan om förenlighet mellan CFC-beskattning och skatteavtalen. I RÅ 2008 not. 61 hade Skatterättsnämnden funnit att det svensk-schweiziska skatteavtalet inte förhindrade den svenska CFC-beskattningen. Nämnden hade tolkat avtalets artiklar och funnit att den svenska beskattningen var möjligt. Regeringsrätten fastställde nämndens beslut, men resonerade på ett annat sätt. Domstolen fann att inkorporeringsla-gen och den interna CFC-lagstiftningen var likställda. Skatteavtalet skulle alltså ej ha ett fö-reträde. Då lika lagar motsäger varandra uppstår en regelkonkurrens. Denna konkurrens kan lösas genom att tillämpa principerna om speciallags respektive senare lags företräde. Regeringsrätten fann att CFC-reglerna ska ha företräde eftersom de tillkommit senare än skatteavtalet och är riktade mot just den situation fallet gällde. Domen blev kritiserad för att den frångår den folkrättsliga förpliktelsen att tillämpa avtalet. I uppsatsen analyseras RÅ 2008 not. 61. Analysen utgår ifrån fyra delsyften: varför och hur tillämpar domstolen regelkonkurrens; finns det en grund för ett företräde för skatteavtal framför intern rätt; utgör domen ett tax treaty override; och vad hade en tolkning av avtalet kunnat ge för resultat? Slutsatsen innefattar kritik av Regeringsrätten dom, särskilt gällande tillämpning av principerna för regelkonkurrens, men ger även visst stöd för domstolens resonemang kring när regelkonkurrens uppstår.

<p>Varje suverän stat bestämmer sin beskattningsrätt, de subjekt och objekt som staten ålägger skatt. Om två skilda staters beskattning träffar samma person och transaktion, uppstår in-ternationell juridisk dubbelbeskattning. Eftersom dubbelbeskattning kan leda till en mycket hög beskattning av en enskild, och därmed verka som ett hinder för internationell handel, ingår stater skatteavtal i vilka rätten att beskatta fördelas mellan staterna. Skatteavtalen skapar därmed en inskränkning av den rätt staten tar sig i den interna lagstiftningen. Sverige har ett 90-tal skatteavtal med olika länder; en majoritet av dessa följer den avtalsmodell som arbetats fram inom OECD. När Sverige ingår ett skatteavtal ska avtalet införlivas med svensk rätt för att bli gällande lag. Det sker genom en särskild inkorporeringslag.</p><p>I den interna skatterätten finns regler som förhindrar skatteflykt. Ett exempel på sådana regler är CFC-lagstiftning, genom vilken staten utökar sitt skatteanspråk till att omfatta vis-sa utländska bolag som ägs av personer med hemvist i staten. Vid CFC-beskattning beskattas ägaren för den vinst som sker i bolaget. Det har länge pågått en debatt om huruvida CFC-lagstiftning är förenlig med skatteavtalen, och då främst artiklarna 7 (inkomst av rörelse) och 10 (utdelning) i OECD:s modellavtal.</p><p>Under 2008 avgjorde Regeringsrätten frågan om förenlighet mellan CFC-beskattning och skatteavtalen. I RÅ 2008 not. 61 hade Skatterättsnämnden funnit att det svensk-schweiziska skatteavtalet inte förhindrade den svenska CFC-beskattningen. Nämnden hade tolkat avtalets artiklar och funnit att den svenska beskattningen var möjligt. Regeringsrätten fastställde nämndens beslut, men resonerade på ett annat sätt. Domstolen fann att inkorporeringsla-gen och den interna CFC-lagstiftningen var likställda. Skatteavtalet skulle alltså ej ha ett fö-reträde. Då lika lagar motsäger varandra uppstår en regelkonkurrens. Denna konkurrens kan lösas genom att tillämpa principerna om speciallags respektive senare lags företräde. Regeringsrätten fann att CFC-reglerna ska ha företräde eftersom de tillkommit senare än skatteavtalet och är riktade mot just den situation fallet gällde. Domen blev kritiserad för att den frångår den folkrättsliga förpliktelsen att tillämpa avtalet.</p><p>I uppsatsen analyseras RÅ 2008 not. 61. Analysen utgår ifrån fyra delsyften: varför och hur tillämpar domstolen regelkonkurrens; finns det en grund för ett företräde för skatteavtal framför intern rätt; utgör domen ett tax treaty override; och vad hade en tolkning av avtalet kunnat ge för resultat?</p><p>Slutsatsen innefattar kritik av Regeringsrätten dom, särskilt gällande tillämpning av principerna för regelkonkurrens, men ger även visst stöd för domstolens resonemang kring när regelkonkurrens uppstår.</p>

Submitted by Roberto Codorniz Leite Pereira (roberto.leite@gvmail.br) on 2012-10-23T03:02:33Z No. of bitstreams: 1 Dissertação de Mestrado_Versão Protocolo Final.pdf: 2294195 bytes, checksum: 98015b777bb51eeb39cc03871fc8faf4 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2012-10-23T11:38:44Z (GMT) No. of bitstreams: 1 Dissertação de Mestrado_Versão Protocolo Final.pdf: 2294195 bytes, checksum: 98015b777bb51eeb39cc03871fc8faf4 (MD5) / Made available in DSpace on 2012-10-23T12:01:56Z (GMT). No. of bitstreams: 1 Dissertação de Mestrado_Versão Protocolo Final.pdf: 2294195 bytes, checksum: 98015b777bb51eeb39cc03871fc8faf4 (MD5) Previous issue date: 2012-09-21 / O presente trabalho é o resultado de uma pesquisa empírica que buscou reconstruir toda a trajetória percorrida pela política pública que orienta o atual regime de tributação de lucros auferidos no exterior por controladas e coligadas de empresas brasileiras com o objetivo de compreender as razões que levaram o Brasil a adotar uma norma de antidiferimento demasiadamente ampla, quando comparada às normas de natureza similar adotadas na experiência internacional. Além disso, buscamos identificar a real extensão dos efeitos econômicos ensejados pelo regime brasileiro, em especial, frente ao processo de internacionalização produtiva que vem se fazendo cada vez mais presente na realidade de diversas empresas de capital nacional. Partimos da hipótese de que o regime vigente afeta negativamente às empresas que buscam internacionalizar parte da sua atividade produtiva. Os resultados da pesquisa são de grande importância e nos ajudaram a compreender melhor as causas de muitas das questões jurídicas que atualmente ocupam grande parte do debate acadêmico no direito tributário brasileiro. Defendemos a ideia de que, se os efeitos do regime brasileiro afetam negativamente a internacionalização produtiva, o regime poderá afrontar a Ordem Econômica Constitucional. / This thesis presents the conclusions of an empirical legal research that remade the path followed by the public policy adopted by Brazilian government to tax corporate foreign income in order to understand precisely the reasons that led Brazil to adopt an antideferral rule that is broader that the Controlled Foreign Company (CFC) rules adopted world wide. Besides, our objective was also to identify the economic effects on Brazilian transnational companies arising from Brazilian CFC rules, regarding the increasing internationalization process that Brazilian firms are making through in the past decade. We adopted the hypothesis that Brazilian tax regime affects negatively transnational companies that aim to internationalize part of their production. The outcomes of the present research are of a great value to achieve a better understanding about the causes of many legal questions that are currently being discussed among legal practitioners and scholars and faced by courts. Our opinion is that, if the economic effects arising from Brazilian tax regime affects the internationalization process of Brazilian firms, that may go against, in certain cases, the economic order settled by our Constitution.

This thesis is based around examination of three mainstream inhaled drugs Formoterol, Budesonide and Beclomethasone for treatment of asthma and COPD. The areas investigated are these which have been raised in reports and studies, where there are concern, for drug use and assessment of their use. In reporting this work the literature study sets out a brief summary of the background and anatomy and physiology of the respiratory system and then discuses the mechanism of drug deposition in the lung, as well as the methods of studying deposition and pulmonary delivery devices. This section includes the basis of asthma and COPD and its treatment. In addition, a short section is presented on the role of the pharmacist in improving asthma and COPD patient¿s care. Therefore the thesis is divided into 3 parts based around formoterol, budesonide and beclomethasone. In the first case the research determines the in-vitro performance of formoterol and budesonide in combination therapy. In the initial stage a new rapid, robust and sensitive HPLC method was developed and validated for the simultaneous assay of formoterol and the two epimers of budesonide which are pharmacologically active. In the second section, the purpose was to evaluate the aerodynamic characteristics for a combination of formoterol and the two epimers of budesonide at inhalation flow rates of 28.3 and 60 L/min. The aerodynamic characteristics of the emitted dose were measured by an Anderson cascade impactor (ACI) and the next generation cascade impactor (NGI). In all aerodynamic characterisations, the differences between flow rates 28.3 and 60 were statistically significant in formoterol, budesonide R and budesonide S, while the differences between ACI and NGI at 60 were not statistically significant. Spacers are commonly used especially for paediatric and elderly patients. However, there is considerable discussion about their use and operation. In addition, the introduction of the HFAs propellants has led to many changes in the drug formulation characteristics. The purpose of the last section is to examine t h e performance of different types of spacers with different beclomethasone pMDIs. Also, it was to examine the hypothesis of whether the result of a specific spacer with a given drug/ brand name can be extrapolated to other pMDIs or brand names for the same drug. The results show that there are different effects on aerodynamic characterisation and there are significant differences in the amount of drug available for inhalation when different spacers are used as inhalation aids. Thus, the study shows that the result from experiments with a combination of a spacer and a device cannot be extrapolated to other combination.

Submitted by BRUNA FERRARI (bruna.camargo.ferrari@gmail.com) on 2016-09-30T02:25:02Z No. of bitstreams: 1 BCF_Dissertação FGV_BEPS.NEGHÍBRI.CFC_VFINAL-JUN16.pdf: 1372453 bytes, checksum: 6f32f4cb6c399d4919ddf87d5bf1c9d4 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Bruna, boa tarde Conforme mencionado ao telefone, além da ficha catalográfica, verificamos o restante da formatação: Na capa e na contra capa, retirar o nome do mestrado (MESTRADO EM DIREITO); e a sigla SP que consta ao lado de São Paulo. O restante está correto. Aguardo nova submissão. Grata. on 2016-09-30T17:31:00Z (GMT) / Submitted by BRUNA FERRARI (bruna.camargo.ferrari@gmail.com) on 2016-09-30T21:34:22Z No. of bitstreams: 1 BCF_Dissertação FGV_BEPS.NEGHÍBRI.CFC_VFINAL.pdf: 1372409 bytes, checksum: 09e5304ad8b5d67e453041d752134e93 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-09-30T21:40:12Z (GMT) No. of bitstreams: 1 BCF_Dissertação FGV_BEPS.NEGHÍBRI.CFC_VFINAL.pdf: 1372409 bytes, checksum: 09e5304ad8b5d67e453041d752134e93 (MD5) / Made available in DSpace on 2016-10-03T11:03:22Z (GMT). No. of bitstreams: 1 BCF_Dissertação FGV_BEPS.NEGHÍBRI.CFC_VFINAL.pdf: 1372409 bytes, checksum: 09e5304ad8b5d67e453041d752134e93 (MD5) Previous issue date: 2016-08-30 / The research aims to analyze the impacts for multinational companies resident in Brazil of the incorporation of OECD/G20 BEPS Project recommendations contained in action 2 (related to the neutralization of the effects of hybrid mismatch arrangements) and in action 3 (related to the design of effective CFC rules) in the brazilian law. The research starts with the individualized analysis of each action to comprehend its particularities and its objectives. Afterwards, the study analyzes the brazilian legislation under each BEPS key pressure area addressed in the actions and verifies the possibilities for the OECD suggestions incorporation. At last, it measures, as a consequence of the previous analyses, the impacts on the international investments of brazilian entities. The hypothesis of the research is proved throughout the analysis, upon the conclusion that the incorporation of the recommendations to address Base Erosion and Profit Shifting (BEPS), in the brazilian legislation and according to the analyzed arguments, will encourage the investments of the multinationals resident in Brazil, as long as Brazil adopts a collaborative sovereignty, be faithful (adopt and respect) to a tax policy which does not reduce the international competitiveness of its companies and is consistent (coherent, clear and precise rules) in the incorporation of the Project’s recommendations in the domestic legislation. Thus, certainty will increase, compliance and administrative costs will be lowered and the balance between taxation and competitiveness of the multinationals will be achieved. / A pesquisa tem como objetivo analisar os impactos, para as multinacionais residentes no Brasil, da incorporação das recomendações constantes da ação 2 (sobre a neutralização dos efeitos dos negócios híbridos) e da ação 3 (sobre o desenho de normas CFC eficazes) do Projeto BEPS no direito brasileiro. Parte-se da análise individualizada de cada ação, para compreender as suas particularidades e os seus objetivos. Posteriormente, examina-se a legislação brasileira sobre cada foco de BEPS tratado nas ações e verifica-se as possibilidades para a incorporação das sugestões da OCDE. Por fim, como consequência das análises anteriores, mensura-se os impactos para os investimentos internacionais das pessoas jurídicas brasileiras. A hipótese de pesquisa comprova-se ao longo da análise, ao se concluir que a incorporação das recomendações para combate à erosão da base tributária e à transferência de lucros (BEPS) — no direito brasileiro e de acordo com os argumentos analisados —, incentivará os investimentos das multinacionais residentes no Brasil, desde que o País adote uma soberania colaborativa, seja fiel (adote e respeite) a uma política tributária que não reduza a competitividade internacional de suas empresas e haja consistência (normas coerentes, claras e precisas) na incorporação das recomendações do Projeto na legislação nacional. Assim, haverá o aumento da segurança jurídica, serão reduzidos os custos com observância tributária (inclusive, os custos administrativos) e será alcançado o equilíbrio entre a tributação e a competitividade das multinacionais.