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:
although - conventional - exempt - fit - impose - operate
overseas - regarded - repatriated - similar - subject
Separately from IBCs, there are countries which __________ tax regimes which broadly achieve the same effect: so long as the company's activities are carried on __________, and none of the profits are __________, the company is not __________ to taxation in its home jurisdiction. Where the home jurisdiction is regarded as an offshore jurisdiction, such companies are commonly __________ as offshore companies. Examples of this include Hong Kong and Uruguay. However, these tax regimes are not limited to __________ offshore jurisdictions: the United Kingdom operates on broadly __________ principles in relation to taxation of companies.
Separately there are offshore jurisdictions which simply do not __________ any form of taxation on companies, and so their companies are de facto tax __________. Historically the best example of these countries were the Cayman Islands and Bermuda, __________ other countries such as the British Virgin Islands have now moved to this model. These could arguably __________ into either of the previous two categories, depending on the fiscal point of view involved.
2. CHECK YOUR SPEAKING
|
although |
[ ɔːlˈðəʊ ] |
хоча |
|
conventional |
[ kənˈvenʃənl ] |
традиционный |
|
exempt |
[ ɪɡˈzempt ] |
звільнений (від податків) |
|
fit |
[ fɪt ] |
підходити |
|
impose |
[ ɪmˈpəʊz ] |
оподатковувати (податком, штрафом) |
|
operate |
[ ˈɒpəreɪt ] |
працювати (про компанії) |
|
overseas |
[ ˌəʊ.vəˈsiːz ] |
за кордоном |
|
regarded |
[ rɪˈɡɑːd ] |
називатися |
|
repatriated |
[ ˌriːˈpæt.ri.eɪt ] |
репатрійований |
|
similar |
[ ˈsɪmələ(r) ] |
подібний |
|
subject |
[ ˈsʌbdʒɪkt ] |
підлягати |
3. SEE CORRECT ANSWER
Separately from IBCs, there are countries which operate tax regimes which broadly achieve the same effect: so long as the company's activities are carried on overseas, and none of the profits are repatriated, the company is not subject to taxation in its home jurisdiction. Where the home jurisdiction is regarded as an offshore jurisdiction, such companies are commonly regarded as offshore companies. Examples of this include Hong Kong and Uruguay. However, these tax regimes are not limited to conventional offshore jurisdictions: the United Kingdom operates on broadly similar principles in relation to taxation of companies.
Separately there are offshore jurisdictions which simply do not impose any form of taxation on companies, and so their companies are de facto tax exempt. Historically the best example of these countries were the Cayman Islands and Bermuda, although other countries such as the British Virgin Islands have now moved to this model. These could arguably fit into either of the previous two categories, depending on the fiscal point of view involved.
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в підручнику “Practical Financial English”
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