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:
resident - exempt - largely - launched
provided - repealed - incorporated
Historically, offshore companies were divided into two categories. On the one hand were companies which were statutorily ____________ from taxation in their jurisdiction of registration ____________ that they did not undertake business with persons ____________ in that jurisdiction. Such companies were usually called International Business Companies, or IBCs. Such companies were ____________ popularized by the British Virgin Islands, but the model was copied widely. However, in the early 2000s the OECD ____________ a global initiative to prevent "ring fencing" of taxation in this manner, and many leading jurisdictions (including the British Virgin Islands and Gibraltar) ____________ their International Business Companies legislation. But IBCs are still ____________ in a number of jurisdictions today including Anguilla and Panama.
2. CHECK YOUR SPEAKING
|
incorporated |
[ ɪnˈkɔː.pər.eɪ.tɪd ] |
зареєстрований (про підприємство) |
|
exempt |
[ ɪɡˈzempt ] |
звільнений (від податків) |
|
largely |
[ ˈlɑːdʒli ] |
в значній мірі |
|
launched |
[ lɔːntʃ ] |
запускати (мин. час) |
|
provided |
[ prəˈvaɪdɪd ] |
якщо тільки, за умови |
|
repealed |
[ rɪˈpiːl ] |
скасовувати, анулювати (закон) |
|
resident |
[ ˈrezɪdənt ] |
резидент |
3. SEE CORRECT ANSWER
Historically, offshore companies were divided into two categories. On the one hand were companies which were statutorily exempt from taxation in their jurisdiction of registration provided that they did not undertake business with persons resident in that jurisdiction. Such companies were usually called International Business Companies, or IBCs. Such companies were largely popularized by the British Virgin Islands, but the model was copied widely. However, in the early 2000s the OECD launched a global initiative to prevent "ring fencing" of taxation in this manner, and many leading jurisdictions (including the British Virgin Islands and Gibraltar) repealed their International Business Companies legislation. But IBCs are still incorporated in a number of jurisdictions today including Anguilla and Panama.
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в підручнику “Practical Financial English”
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