Головна Усі новини «Дебет-Кредит» Новини партнерів

The Oversea Employee: перевір свою англійську

Продовжуємо вивчати лексику з "Practical Financial English". Цього разу пропонуємо Вашій увазі слова, які використовуються під час закордонних відряджень та характеризують нюанси подвійного оподаткування

1. TASK: Insert the appropriate word in the text below:

arise     -     work assignment     -     afford      -     implications     -    eliminate  


The tax problems associated with sending employees overseas once existed only for a small number of businesses; namely, those companies which could _________ to send their employees to distant shores. However, in recent years, the practice of sending employees abroad has proven to be increasingly practical. As a result, the importance of executives carefully studying the challenges involved with sending employees out of the country has never been greater. There are many business _________ involved with international _________, taxes being one of the most important.

Double Taxation

Many employers believe that tax exposure problems can be reduced or _________ altogether if the employee spends less than 183 days in the host location. Although many tax treaties support this assumption, it is inaccurate. The Organization for Economic Cooperation and Development (OECD) has released a list of principles which state that the primary goal should be to avoid double taxation. The Model Tax Convention sponsored by OECD was designed to develop a common platform on which to solve problems that _________ from double taxation causes.

 


2. CHECK YOUR SPEAKING 

afford

ʹfɔ:d] 

дозволити собі

implications

[͵ımplıʹkeıʃ(ə)n]

фінансові наслідки

work assignment

[wɜ:k] [əʹsaınmənt]

відрядження

eliminate

ʹlımıneıt]

усувати

arise

ʹraız]

виникати

 


3. SEE CORRECT ANSWER

[ Див. правильну відповідь ] 

The tax problems associated with sending employees overseas once existed only for a small number of businesses; namely, those companies which could afford to send their employees to distant shores. However, in recent years, the practice of sending employees abroad has proven to be increasingly practical. As a result, the importance of executives carefully studying the challenges involved with sending employees out of the country has never been greater. There are many business implications involved with international work assignments, taxes being one of the most important.

Double Taxation

Many employers believe that tax exposure problems can be reduced or eliminated altogether if the employee spends less than 183 days in the host location. Although many tax treaties support this assumption, it is inaccurate. The Organization for Economic Cooperation and Development (OECD) has released a list of principles which state that the primary goal should be to avoid double taxation. The Model Tax Convention sponsored by OECD was designed to develop a common platform on which to solve problems that arise from double taxation causes.

 


Цей та багато інших цікавих матеріалів Ви знайдете 
в підручнику “Practical Financial English”

Докладніше про книгу та її замовлення див. тут >>>

Переглянути нову термінологію і пройти інші тести можна тут >>>

Тренуйте навички фінансової англійської тут >>>

Автор:
FBE School
Джерело
«Дебет-Кредит»
Рубрика:
«Дебет-Кредит» / Новини партнерів
Теги:
financial english

Зверніть увагу: новинна стрічка «Дебету-Кредиту» містить не тільки редакційні матеріали, але також статті сторонніх авторів, роз'яснення співробітників фіскальної служби тощо.

Дані матеріали відображають виключно точку зору їх авторів і можуть не співпадати з точкою зору редакції.

Коментарі: 0

Новини по темі

Хочете отримувати

найважливіші новини від «Дебету-Кредиту»?