A transparência fiscal

Mestrado em Fiscalidade

O regime brasileiro de tributação de lucros auferidos por sociedades controladas e coligadas no exterior: uma visão do atual regime por meio da ótica da teoria do rent seeking

O presente trabalho tem por objetivo analisar, pela ótica da teoria do rent seeking, a evolução da legislação e da jurisprudência administrativa e judicial acerca do regime da tributação dos lucros, ganhos de capital e rendimentos auferidos por sociedades controladas e coligadas no exterior. Observar-se-á a hipótese da legislação e das suas diversas interpretações refletirem interesses predominantemente de apropriação de renda, tanto por parte da Administração Pública quanto dos agentes privados. Nesse sentido, após uma exposição da teoria do rent seeking e da sua relação com a teoria do patrimonialismo no Brasil, ela será aplicada no tema tributário proposto. Para tanto, verificar-se-á a evolução da legislação até o último diploma normativo relevante sobre o tema: a Medida Provisória nº 2.158-35/01. Neste momento, serão identificadas as principais controvérsias e os possíveis interesses nas diversas interpretações dadas às regras em questão, associando-os com os diversos problemas de rent seeking observáveis. A seguir, verificar-se-á, nas decisões do Superior Tribunal de Justiça (STJ), do Supremo Tribunal Federal (STF), e do Conselho Administrativo de Recursos Fiscais (CARF) qual a evolução do entendimento dos tribunais a respeito das referidas interpretações, verificando se algum consenso foi atingido e quais interesses estariam atingidos pelo rumo tomado pela jurisprudência sobre o tema. Neste contexto, a análise da evolução legislativa e jurisprudencial abordará os seguintes pontos controversos: (1) caracterização das regras brasileiras como CFC rules (característica antielisiva); (2) tributação de distribuição ficta ou de lucro da própria controladora ou coligada no Brasil; (3) constitucionalidade do artigo 43, parágrafo 2º, do Código Tributário Nacional, bem como do artigo 74 da Medida Provisória nº 2.158-35/01; e (4) a compatibilização com os Tratados contra a Dupla Tributação. Por fim, far-se-á uma conclusão, a partir dos resultados verificados, a respeito de como a evolução das regras tributárias em questão pode representar uma apropriação de renda sem benefícios públicos que pode favorecer indevidamente tanto o setor público como o privado.

Radiative decay of the X(3872) as a mixed molecule-charmonium state in QCD sum rules

We use QCD sum rules (QCDSR) to calculate the width of the radiative decay of the meson X(3872), assumed to be a mixture between charmonium and exotic molecular [c (q) over bar][q (c) over bar] states with J(PC) = 1(++). We find that in a small range for the values of the mixing angle, 5 degrees <= theta <= 13 degrees, we get the branching ratio Gamma(X -> J/psi gamma)/Gamma(X -> J/psi pi(+)pi(-)) = 0.19 +/- 0.13, which is in agreement, with the experimental value. This result is compatible with the analysis of the mass and decay width of the mode J/psi(n pi) performed in the same approach.

Bs0 meson and the Bs0BK coupling from QCD sum rules

We evaluate the mass of the B(s0) scalar meson and the coupling constant in the B(s0)BK vertex in the framework of QCD sum rules. We consider the B(s0) as a tetraquark state to evaluate its mass. We get m(Bs0) = (5.85 +/- 0.13) GeV, which is in agreement, considering the uncertainties, with predictions supposing it as a b (s) over bar state or a B (K) over bar bound state with J(P) = 0(+). To evaluate the g(Bs0BK) coupling, we use the three-point correlation functions of the vertex, considering B(s0) as a normal b (s) over bar state. The obtained coupling constant is: g(Bs0BK) = (16.3 +/- 3.2) GeV. This number is in agreement with light-cone QCD sum rules calculation. We have also compared the decay width of the B(s0) -> BK process considering the B(s0) to be a b (s) over bar state and a BK molecular state. The width obtained for the BK molecular state is twice as big as the width obtained for the b (s) over bar state. Therefore, we conclude that with the knowledge of the mass and the decay width of the B(s0) meson, one can discriminate between the different theoretical proposals for its structure.

QCD sum rules for the X(3872) as a mixed molecule-charmonium state

We use QCD sum rules to test the nature of the meson X(3872), assumed to be a mixture between charmonium and exotic molecular [c (q) over bar][q (c) over bar] states with J(PC) = 1(++). We find that there is only a small range for the values of the mixing angle theta that can provide simultaneously good agreement with the experimental value of the mass and the decay width, and this range is 5(0) <= theta <= 3(0). In this range we get m(X) = (3.77 +/- 0.18) GeV and Gamma(X -> J/psi pi(+)pi(-)) = (9.3 +/- 6.9) MeV, which are compatible, within the errors, with the experimental values. We, therefore, conclude that the X(3872) is approximately 97% a charmonium state with 3% admixture of similar to 88% D(0)D*(0) molecule and similar to 12% D(+)D*(-) molecule.

Width of exotics from QCD sum rules : Tetraquarks or molecules?

We investigate the widths of the recently observed charmonium like resonances X(3872), Z(4430), and Z(2)(4250) using QCD sum rules. Extending previous analyses regarding these states as diquark-antiquark states or molecules of D mesons, we introduce the Breit-Wigner function in the pole term. We find that introducing the width increases the mass at the small Borel window region. Using the operator-product expansion up to dimension 8, we find that the sum rules based on interpolating current with molecular components give a stable Borel curve from which both the masses and widths of these resonances can be well obtained. Thus the QCD sum rule approach strongly favors the molecular description of these states.

Bayesian updating rules in continuous opinion dynamics models

Here, I investigate the use of Bayesian updating rules applied to modeling how social agents change their minds in the case of continuous opinion models. Given another agent statement about the continuous value of a variable, we will see that interesting dynamics emerge when an agent assigns a likelihood to that value that is a mixture of a Gaussian and a uniform distribution. This represents the idea that the other agent might have no idea about what is being talked about. The effect of updating only the first moments of the distribution will be studied, and we will see that this generates results similar to those of the bounded confidence models. On also updating the second moment, several different opinions always survive in the long run, as agents become more stubborn with time. However, depending on the probability of error and initial uncertainty, those opinions might be clustered around a central value.

Quasispin graded-fermion formalism and gl(m vertical bar n)down arrow osp(m vertical bar n) branching rules

The graded-fermion algebra and quasispin formalism are introduced and applied to obtain the gl(m\n)down arrow osp(m\n) branching rules for the two- column tensor irreducible representations of gl(m\n), for the case m less than or equal to n(n > 2). In the case m < n, all such irreducible representations of gl(m\n) are shown to be completely reducible as representations of osp(m\n). This is also shown to be true for the case m=n, except for the spin-singlet representations, which contain an indecomposable representation of osp(m\n) with composition length 3. These branching rules are given in fully explicit form. (C) 1999 American Institute of Physics. [S0022-2488(99)04410-2].

The stability of the equilibrium outcomes in the admission games induced by stable matching rules

A stable matching rule is used as the outcome function for the Admission game where colleges behave straightforwardly and the students` strategies are given by their preferences over the colleges. We show that the college-optimal stable matching rule implements the set of stable matchings via the Nash equilibrium (NE) concept. For any other stable matching rule the strategic behavior of the students may lead to outcomes that are not stable under the true preferences. We then introduce uncertainty about the matching selected and prove that the natural solution concept is that of NE in the strong sense. A general result shows that the random stable matching rule, as well as any stable matching rule, implements the set of stable matchings via NE in the strong sense. Precise answers are given to the strategic questions raised.

Decision rules for egg recognition are related to functional roles and chemical cues in the queenless ant Dinoponera quadriceps

The capacity to distinguish colony members from strangers is a key component in social life. In social insects, this extends to the brood and involves discrimination of queen eggs. Chemical substances communicate colony affiliation for both adults and brood; thus, in theory, all colony members should be able to recognize fellow nestmates. In this study, we investigate the ability of Dinoponera quadriceps workers to discriminate nestmate and non-nestmate eggs based on cuticular hydrocarbon composition. We analyzed whether cuticular hydrocarbons present on the eggs provide cues of discrimination. The results show that egg recognition in D. quadriceps is related to both age and the functional role of workers. Brood care workers were able to distinguish nestmate from non-nestmate eggs, while callow and forager workers were unable to do so.

Social rules and attributions in the personnel selection interview

The study investigated the social rules applicable to selection interviews, and the attributions ions made by interviewers in response to rule-breaking behaviours by candidates. Sixty personnel specialists (31 males and 29 females) participated in the main study which examined their perceptions of social rules and attributions about rule breaking in their work experience. They listened to audiotapes of actual selection interviews, and made judgments about hireability communication competence, and specific social rules. Results indicated that interview rules could be categorized into two groups: specific interview presentation skills and general interpersonal competence. While situational attributions were more salient in explaining the breaking of general interpersonal competence rules, internal attributions (ability, effort) were more salient explanations for the breaking of more specific interview rules (with the exception of the preparation rule where lack of effort was the most likely explanation for rule breaking). Candidates previously judged as competent communicators were rated more favourably on both global and specific measures of rule-following competence, as well as on hireability. The theoretical and practical implications of combining social rules and attribution theory in the study of selection interviews are discussed.

ReoPro rules: results from the 'DoTirofiban and ReoPro give similar efficacy trial' (TARGET) - A Key Paper Evaluation (Topol, Ej et al)

In the treatment of atherosclerotic disease, stenting in the presence of a glycoprotein (GP) IIb/IIIa antagonist is becoming an increasingly common procedure. The ‘Do Tirofiban and ReoPro Give Similar Efficacy Trial’ (TARGET) was designed to determine whether the cheaper tirofiban was as effective and safe as abciximab in the prevention of ischaemic events with stenting. Unexpectedly, abciximab was shown to be superior to tirofiban. Tirofiban is a selective GP IIb/IIIa antagonist whereas abciximab has additional anti-inflammatory actions, which may contribute to its superiority.