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World Trade Organization The World Trade Organization (WTO) exists to create the conditions in which trade between nations flows as smoothly, (0) ............... and freely as possible. To achieve this, the WTO provides and regulates the legal (1) ............... which governs world trade. The legal documents of the WTO spell out the various (2) ............... of member countries. The result is assurance. Producers and exporters know that foreign markets will remain open to them, which in turn leads to a more (3) ............... , peaceful and (4) ............... economic world. (5) ............... all decisions in the WTO are taken by consensus among all member countries and are then ratified by member parliaments. Trade friction is channeled into the WTO’s dispute (6) ............... process, where the focus is on interpreting agreements and commitments and ensuring that countries’ trade policies operate in conformity with them. III. Choose the correct prefix from the box to make the opposite of the adjectives below.
IV. Fill in the gaps(1-6) with the word or phrase (a-g)
Fill the answers in the box
V. Match the beginnings and endings
Complete the box with your answers:
VI. Which word in each group is the odd one out? Circle the odd word.
VII. Read the text. Translate paragraphs 1 and 2. Tax Disputes 1. Tax disputes with the tax authorities are common practice for both Russian businesses and foreign investors in Russia. However, the results of Ernst & Young’s 2010 tax survey demonstrate a significant decrease of tax disputes and tax litigation cases compared to previous years. This reduction may be due to the changes in tax law introduced starting from 1 January 2009, according to which a taxpayer is required to appeal to the highest tax authority body before going to court. As it was observed during prior years’ surveys, the majority (67%) of the cases which went to court judgment were settled in favor of the taxpayer. 2. However, one of the most interesting observations is that this percentage decreased significantly in comparison with prior years’ results, by 22 percentage points. At the same time, the number of respondents having lost the case or settled out of court increased this year by 7 percentage points and 15 percentage points respectively. 3. These changes may be caused by the fact that more companies have started more actively using the practice of conclusion of an amicable agreement with the tax authorities during the litigation process. We are also starting to see the courts increasing their support of the tax authorities. 4. Participants of the survey were also asked their opinion regarding the impact of the Russian tax regime on investments in Russia. The results generally indicate that the tax regime is considered to have an either negative (52%) or neutral (44%) impact on the investment environment in Russia. Similarly to prior years, non-Russian multinational companies are generally more critical over the tax regime’s impact on investment than Russian participants of the survey. Most multinational respondents consider that the tax regime in Russia has a more negative than neutral impact on investments Mark the sentences True (T), False (F) or No information (NI) 1. The survey shows an increase of tax disputes and tax litigation cases. 2. Most foreign people think that tax regime has a positive effect on investments. 3. Ernst&Young’s 2010 survey results show that 63% of respondents were charged with additional tax liabilities as a result of tax audits performed during 2009, mostly related to profits tax and VAT. Complete the box with your answers:
Read paragraph 4 and answer the question: What is the impact of the Russian tax regime on investments in Russia? VIII. Use the link below, watch the Video “Tax Avoidance and Tax Evasion” and write down the differences of the two terms. http://www.translegal.com/legal-english-lessons Вариант 2 I. Match the words (1 - 10) with their definitions (a – j).
Fill the box with your answers:
II. Read the following news item from a legal journal. Use the words in the box to the right of the text to form one word that fits in the same numbered gap in the text. For each question 1- 5, write the new word in CAPITAL LETTERS in the third column of the box. There is an example at the beginning (0). Example: 0 evade EVASION
Ruling on Proceeds of Crime Act The Court of Appeal has ruled that lawyers do not have to report their clients under the money-laundering rules if they suspect them of tax (0) ............... or even the most minor financial (1) ............... . Uncertainty had arisen because Section 328 of the Proceeds of Crime Act 2002 makes it an (2) ............... for a person to be involved in an arrangement which he knows or suspects would (3) ............... (by whatever means) the acquisition, retention, use or control of criminal property by or on behalf of another person. Lawyers had been taking the view that to avoid (4) ............... proceedings or prosecution when in receipt of suspicious information from clients under circumstances of legal privilege, they had to make a (5) ............... to the National Criminal Intelligence Service and obtain consent to continue. III. Choose the correct prefix from the box to make the opposite of the adjectives below.
1.decent– 2. possible– 3.responsible– 4.appropriate– 5.polite– 6.religious– IV Choose the best word or phrase(a-f) to fill each gap (1-6) from the box below:
1. Incapacity in General Even though individuals differ markedly in their ability to represent their own interests in the bargaining process, a person is generally ............... to have full power to bind himself contractually. 2. Only in extreme ............... is one’s power regarded as impaired because of an inability to participate meaningfully in the bargaining process. 3. One whose power is so impaired is said to lack capacity to contract and is ............... to special rules that allow him to avoid the contracts that he makes in order to protect him from his own improvident acts. 4. Two principal kinds of defects are today ............... as impairing the power to contract: immaturity and mental infirmity. 5. In the past, the common law regarded a woman’s marriage as ............... her of her separate legal identity, including the capacity to contract, during the life of her husband. 6. ............... , this disability was largely removed by statutes legislated in the nineteenth century. |
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