Цій статті більше 3-х років. Українське законодавство складне і мінливе, тож на даний момент редакція не гарантує її 100% актуальність. У разі сумнівів скористайтесь пошуком, щоб читати свіжіші статті і консультації, або зверніться за допомогою до нашого ШІ-консультанта.
1. TASK: Insert the appropriate word in the text below:
claim - obtain - purposes - relief
residence - stated - subject - whole
If you:
• were resident for tax _____________ in a country other than the UK, and
• want to _____________ relief from UK tax, under the terms of a DTA between the UK and that other country, as a resident of that country then you need to _____________ a certificate from the overseas tax authority stating that you are resident there for tax purposes for the period in question, which must be _____________ on the certificate.
Where necessary the certificate must also show that you are _____________ to tax in your country of residence either on the _____________ or on part of the income for which _____________ is claimed.
Where only part of the income is taxed in your country of _____________ then that amount of income must be shown on the certificate.
2. CHECK YOUR SPEAKING
|
whole |
[həʋl] |
весь |
|
subject |
[ʹsʌbdʒıkt] |
що підлягає |
|
state |
[steıt] |
констатувати, показувати |
|
residence |
[ʹrezıd(ə)ns] |
место проживания |
|
relief |
[rıʹli:f] |
звільнення, послаблення |
|
purpose |
[ʹpɜ:pəs] |
ціль |
|
obtain |
[əbʹteın] |
отримувати |
|
claim |
[kleım] |
подати заяву (на отримання податкової пільги) |
3. SEE CORRECT ANSWER
If you:
• were resident for tax purposes in a country other than the UK, and
• want to claim relief from UK tax, under the terms of a DTA between the UK and that other country, as a resident of that country then you need to obtain a certificate from the overseas tax authority stating that you are resident there for tax purposes for the period in question, which must be stated on the certificate.
Where necessary the certificate must also show that you are subject to tax in your country of residence either on the whole or on part of the income for which relief is claimed.
Where only part of the income is taxed in your country of residence then that amount of income must be shown on the certificate.
Цей та багато інших цікавих матеріалів Ви знайдете
в підручнику “Practical Financial English”
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