Рассылка закрыта
При закрытии подписчики были переданы в рассылку "Английский язык: говорить легко!" на которую и рекомендуем вам подписаться.
Вы можете найти рассылки сходной тематики в Каталоге рассылок.
Issue 17
Примите, пожалуйста, участие в опросе о репетиторе для ребёнкаДеловой английский без отрыва от дел!
ЧТО НОВОГО? /WHAT’S NEW?/Cyprus Tax Treaty Targets Developers - 28 April 2009.A new double-taxation treaty between Russia and Cyprus includes a section that will make it more difficult for developers to use offshore firms to minimize their tax payments, according to a copy of the document. Earlier this month, finance ministers from both countries agreed on a protocol that will alter the current bilateral agreement on double taxation. The main changes involve better information sharing between the countries' finance ministries and help in collecting taxes, but several of the alterations will have a direct effect on the real estate market. Developers typically register their projects as part of a separate firm so that it is easier to sell, said Alexander Zakharov, a partner at legal firm Center YuSB. As a rule, he said, those firms are registered offshore, frequently in Cyprus. ... When developers sell a property, they usually sell the shares in the company that controls the project as well, said Dmitry Shmelev, commercial director of Snegiri Development. If the share sale takes place in Cyprus, Zakharov said, it is a tax-free transaction, whereas in Russia a 20 percent profit tax would need to be paid after deducting the construction expenses. Changes to Article 13 of the agreement with Cyprus allow Russia to collect a profit tax on the sale of companies registered there if more than half of the firm's assets are in Russian real estate. The main problem is being notified of such deals, a tax official said, adding that they had to hope that the Cypriots would start informing the Finance Ministry under the rules spelled out in the protocol. The result could be hundreds of millions of dollars in new tax revenue. According to Colliers International, the 10 largest commercial real estate projects in Moscow last year alone were worth $2.72 billion. Vocabularytreaty - договор, соглашение target - нацелен на что-то developer - застройщик double-taxation – двойное налогообложение offshore – офшорный (расположенный, действующий в другой стране) according to - в соответствии с, по словам, по мнению alter - изменять bilateral - двусторонний alteration - изменение real estate - недвижимость shares - акции asset - активы, капитал notify - извещать, уведомлять spell out - разъяснять, растолковывать revenue - доход worth - стоящий ОБЩЕНИЕ /COMMUNICATION/ExchangeOlga: I would like to exchange this please. Andrew: Is there anything wrong with it? O: Well no, not really. A: Mam, I need a valid reason to let You exchange something. O: Oh, it's just that it's a birthday present, but the size is a bit off. I love the shirt, I just want a different size. A: Alright, thank you. Can I have Your receipt? O: Yes, of cource, here You go. A: It's a gift receipt - Your friends thought of everything. O: Yes, it was prudent of them. A: Go ahead and pick out the size You need. Come back to me with both items and I will write You a new receipt. O: Thank You, I'll be back in a few minutes. ВАРИАЦИИ НА ТЕМУ /MANY AND VARIOUS/Taxestax - an amount of money that you must pay to the government according to your income, property, goods etc, that is used to pay for public services. (налог, пошлина, сбор) ad valorem tax – a tax that changes, depending on the value of the goods it is added to, rather than being fixed amount. (налог на стоимость, пошлина "ад валорем") capital tax - a tax on capital, rather than on spending. (налог на капитал) consumption tax (= expenditure tax) – a tax that a government puts on certain types of goods in order to make people buy fewer of them, for example in order to make people buy fewer of them, for example during a war or difficult economic conditions. (потребительский налог) deferred tax - tax relating to a particular year that the authorities allow to be paid in a later year. (отсроченный налог) degressive tax - a tax where people with low incomes pay a smaller percentage of what they earn than those with high incomes. (уменьшающийся налог) direct tax – a tax on what you earn, for example income tax, rather than one paid on goods that you buy. (прямой налог) discriminatory tax – 1. a tax on particular producers intended to make it easier for other producers to compete. 2. a tax on a particular activity that some people think is unfair. (дискриминационный налог) excise tax (= excise duty) – a tax on certain goods produced and sold in a country, for example cigarettes and alcoholic drinks. (акцизный сбор, акцизный налог) ТАЙНЫЙ СМЫСЛ /OBSCURE MEANING/CLO : collateralized loan obligation CLU : chartered life underwriter CLV : customer lifetime value CM : category management Co : Company Хотите говорить, говорить,
говорить ПО-АНГЛИЙСКИ? В
Москве: (495)
680-66-73, 507-87-09 study-esl@apscis.ru
или на
сайте Курс и уроки в других городах: см. на сайте рассылки. В
Москве можно обучаться в группах бизнес-уровня
|
| В избранное | ||
