Inglês · FCC · 2026 | Questão sqc-fc077657

InglêsInterpretação de texto | Reading comprehension

Código: fc077657
Banca: FCC
Órgão: SEFAZ-SP
Ano: 2026
Nível: Superior

Cargo: Auditor Fiscal da Receita Estadual - AFRE - Tecnologia da Informação e Comunicação - 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 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)

Segundo o texto, a principal finalidade do Double Irish era

Apermitir que empresas dos EUA pagassem menos impostos sobre lucros obtidos exclusivamente dentro do território norte-americano.
Bfacilitar a transferência legal de sedes empresariais dos EUA para a Irlanda, com mudança real de operações.
Creduzir a tributação sobre lucros estrangeiros de multinacionais dos EUA, evitando a tributação global aplicada pelo sistema fiscal norte-americano.
Disentar empresas estrangeiras que atuavam nos EUA de qualquer forma de tributação corporativa.
Esubstituir definitivamente todos os outros mecanismos BEPS utilizados na Irlanda, como o Single Malt e o CAIA.

GabaritoC — reduzir a tributação sobre lucros estrangeiros de multinacionais dos EUA, evitando a tributação global aplicada pelo sistema fiscal norte-americano.

Interpretação de texto – Big Techs e a finalidade do Double Irish

Gabarito: letra C. Segundo o texto, o mecanismo 'Double Irish' servia para que multinacionais americanas evitassem a tributação sobre lucros obtidos fora dos EUA, burlando o sistema fiscal norte-americano que tributava a renda mundial das empresas. O terceiro parágrafo define claramente: '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.'

O texto contextualiza que os EUA não adotavam um sistema territorial, tributando lucros independentemente de onde fossem gerados. O 'Double Irish' explorava brechas para redirecionar lucros estrangeiros a subsidiárias irlandesas, reduzindo drasticamente a carga tributária.

Alternativa A — ❌ Incorreta

Afirma que a finalidade era reduzir impostos sobre lucros dentro dos EUA. O mecanismo, porém, incidia sobre lucros não americanos ('non-US profits'). Distrator que inverte o alcance geográfico.

Alternativa B — ❌ Incorreta

Menciona transferência legal de sedes com mudança real de operações. O texto não trata de realocação física; trata de arranjos contábeis e fiscais ('tax avoidance tool'). Não há suporte no texto.

Alternativa C — ✅ Correta ⟵ GABARITO

Corresponde exatamente ao que o texto afirma: reduzir a tributação sobre lucros estrangeiros, evitando a tributação global dos EUA. O trecho citado confirma: 'to avoid corporate taxation on non-US profits'.

Alternativa D — ❌ Incorreta

Afirma que isentaria empresas estrangeiras que atuavam nos EUA. O texto trata de empresas americanas com lucros no exterior, não o contrário. Inverte os sujeitos.

Alternativa E — ❌ Incorreta

Diz que o Double Irish substituiu outros mecanismos BEPS. O texto informa que, após o fechamento do Double Irish, surgiram substitutos como Single Malt e CAIA. Logo, ele não substituiu, mas foi substituído.

PEGA ESSA DICA!

Questão de localização de informação explícita. Leia atentamente o parágrafo que define o mecanismo e busque a correspondência com as alternativas. O erro comum é confundir o escopo (lucros domésticos vs. estrangeiros).

Gabarito: letra C.