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Шургина,Мушинская Методичка 4 курс финансы 111.doc
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  1. Read the text and ask all types of questions to the underlined sentences: Taxation planning

The governments of some countries use the taxation system to promote investment. Taxation laws are enacted to encourage domestic and international corporations to either invest or raise capital, and tax breaks are given to specific industries or to certain types of expenses to attract investors and consumers. As a result of these taxation measures, there is significant scope for taxation planning in some countries and companies would be well advised to use such opportunities to structure their business in the most tax effective manner.

For effective taxation planning, companies rely on tax specialists who must have an excellent understanding of both their clients' business and the various taxation laws. Companies turn to their tax advisers for help on all the taxes for which they are liable, such as income tax, sales tax, property tax and payroll tax. These tax specialists are normally Chartered Accountants and CPAs who are not only involved in the preparation of tax returns (compliance), but who also give advice on a multinational company's domestic and foreign operations (consulting). Furthermore, they represent their clients before the tax authorities.

  1. Can you think of any tax breaks which the government in your country has introduced recently?

Where can a potential investor go for advice?

What tax advice would you give to an individual who comes to live and work in your country?

  1. Be ready to speak on the topic. Список літератури

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  6. Simon Sweeney. Test Your Professional English. Finance. – England, Harlow, Edinburgh Gate, Pearson Education Limited, 2007

  7. Sue Robbins. First insights into business. – Longman, 2000

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  12. Сайпрес Линда. Практика делового общения. – М.: Рольф, 2001

  13. Шпак В.К. Англійська мова для повсякденного спілкування. – Киів, 2005