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:
arbitrage - cited - Intermediate - notoriously - opaque
preserve - private wealth - SPVs/ Special Purpose Entities
Detailed information in relation to the use of offshore companies is __________ difficult to come by because of the __________ nature of much of the business (and because, in many cases, the companies are used specifically to __________ the confidentiality of a transaction or individual). It is a commonly held view that most uses of offshore companies are driven by tax mitigation and/or regulatory __________, although there are some suggestions that the amount of tax structuring may be less than commonly thought. Other commonly __________ legitimate uses of offshore companies include uses as joint ventures, financing __________, stock market listing vehicles, holding companies and asset holding structures, and trading vehicles.
__________ uses of offshore companies include uses as investment funds and __________ holding vehicles.
2. CHECK YOUR SPEAKING
|
arbitrage |
[ ˌɑː.bɪˈtrɑːʒ ] |
арбітраж |
|
cited |
[ saɪtid ] |
називається |
|
Intermediate |
[ ˌɪn.təˈmiː.di.ət ] |
проміжний |
|
notoriously |
[ nəʊˈtɔːriəsli ] |
сумнозвісний |
|
opaque |
[ əʊˈpeɪk ] |
непрозорий |
|
preserve |
[ prɪˈzɜːv ] |
зберігати, оберігати |
|
private wealth |
[ ˈpraɪvət welθ] |
приватний капітал |
|
SPVs/ Special Purpose Entities |
[ ˈspeʃl ˈpɜːpəsˈen.tɪ.tiz] |
Підприємства спеціального призначення, пов'язані сторони |
3. SEE CORRECT ANSWER
Detailed information in relation to the use of offshore companies is notoriously difficult to come by because of the opaque nature of much of the business (and because, in many cases, the companies are used specifically to preserve the confidentiality of a transaction or individual). It is a commonly held view that most uses of offshore companies are driven by tax mitigation and/or regulatory arbitrage, although there are some suggestions that the amount of tax structuring may be less than commonly thought. Other commonly cited legitimate uses of offshore companies include uses as joint ventures, financing SPVs, stock market listing vehicles, holding companies and asset holding structures, and trading vehicles.
Intermediate uses of offshore companies include uses as investment funds and private wealth holding vehicles.
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 >>>
