Inglês · FCC · 2026 | Questão sqc-fc077410

InglêsInterpretação de texto | Reading comprehension

Código: fc077410
Banca: FCC
Órgão: SEFAZ-SP
Ano: 2026
Nível: Superior

Cargo: Auditor Fiscal da Receita Estadual - AFRE - Gestão Tributária - Conhecimentos Gerais (P1)

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 usea "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 fora 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 (Linkedin), 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)

De acordo com o texto,

Aa Apple transferiu US$300 milhões de seus ativos tangíveis para a Irlanda, contribuindo para o crescimento econômico daquele país.
Bos prejuízos causados pelas BEPS tornaram esses esquemas alvo de forte regulação global.
Ca Microsoft recorria ao Double Irish desde 2017, sem o conhecimento das autoridades americanas.
Do esquema CAIA proporciona até o dobro da proteção fiscal do Single Malt na Irlanda.
Ea leperchaun economics affair proporcionou um crescimento real de 26,3% do PIB da Irlanda em 2015.

GabaritoD — o esquema CAIA proporciona até o dobro da proteção fiscal do Single Malt na Irlanda.

Interpretação de texto – Compreensão textual

Gabarito: letra D. O texto afirma expressamente que o esquema CAIA proporciona até o dobro da proteção fiscal do Single Malt na Irlanda: "CAIA can provide up to twice the tax shield of Single Malt, or Double Irish". Nenhuma outra alternativa reproduz fielmente uma informação do texto.

A banca testa a capacidade de localizar informações literais em um texto em inglês sobre evasão fiscal. O segredo é ler cada alternativa com atenção aos detalhes numéricos e terminológicos.

Alternativa A — ❌ Incorreta

O texto informa que a Apple transferiu US$ 300 bilhões de ativos intangíveis (propriedade intelectual) para a Irlanda, e não US$ 300 milhões de ativos tangíveis. Há troca dupla: valor (billion × million) e natureza (intangível × tangível).

"...Apple's tax inversion of about US$ 300 billion of its intangible assets (mainly intellectual property) to Ireland."

Alternativa B — ❌ Incorreta

O texto não afirma que os prejuízos causados pelos esquemas BEPS levaram a uma "forte regulação global". Embora mencione que a Comissão Europeia forçou a Irlanda a fechar o Double Irish, isso não é generalizável como uma regulação global. A assertiva extrapola o conteúdo do texto.

Alternativa C — ❌ Incorreta

O texto associa a Microsoft ao uso do Single Malt (não do Double Irish) e em 2017, após o fechamento do Double Irish. Além disso, não informa se as autoridades americanas desconheciam o uso.

"Single malt is almost identical to the Double Irish, and was identified with Microsoft (Linkedin), and Allergan in 2017"

Alternativa D — ✅ Correta ⟵ GABARITO

Literalmente: "CAIA can provide up to twice the tax shield of Single Malt, or Double Irish". A redação da alternativa é "até o dobro da proteção fiscal do Single Malt na Irlanda", correspondendo exatamente ao texto.

Alternativa E — ❌ Incorreta

O texto afirma que o crescimento do PIB irlandês em 2015 foi artificial (causado pela reestruturação fiscal da Apple), não real. A palavra artificially é explícita.

"...which artificially inflated the country's GDP by more than 26.3%... This growth did not reflect real production"

NÃO CAIA NESSA!

A banca troca deliberadamente termos e números: billion por million, intangível por tangível, artificial por real, e confunde os nomes dos esquemas (Double Irish vs. Single Malt). Ao ler cada alternativa, confira no texto se as palavras exatas coincidem – não confie na memória.

PEGA ESSA DICA!

Para questões de reading comprehension, sublinhe no texto os números, datas e nomes próprios mencionados em cada alternativa. Assim você elimina rapidamente as opções com erros factuais.

Gabarito: letra D.