Exercise 5

Exercise 4.

Make up the sentences, options of conjunctions are possible.

Refer to Grammar Reference Paper to study how the clauses of purpose are formed and used.

Grammar. Clauses of Purpose.

Exercise 3.

NOTE to Core Vocabulary 2.

Tax avoidance is now considered as a lawful way to minimize tax payments. The businesses are allowed to plan their tax payments so that not to affect the earnings and profits.

1. The government raises funds from taxation	so that	decrease a tax burden.
2. Governments need sufficient tax revenues for the budget	so as to	encourage the commercial activity.
3. It’s necessary to fix a lower tax rate	so as not to	minimize the dramatically increased tax payments.
4. The government establishes a tax holiday for young businesses	to	be prosecuted for a tax law violation.
5. The company has resorted to a temporal tax avoidance	in order to	be overtaxed.
6. They allocated their revenues in a tax haven	in order not to	create a budget.
7. You should file your tax return on time	in order that	minimize the tax payments
8. Before calculating the income tax a taxpayer should first define his or her taxable income, then make tax deductions		provide money for various social needs.
9. Local authorities provide tax benefits for small businesses in this developing area		pay taxes in the country they were operating in.
10. Parents can exempt their children educational costs from the taxable base		they are able to strengthen their market position.

Finish the following statements using the information in the text Tax Lawyer p.157 – 158.

A tax lawyer must be able to assist …….. in …….

be able to counsel ……on ……

have tax expertise in ….

have profound knowledge of …..

have a … degree in ….

Read brief info about two candidates for a position in a tax law firm. Decide if they meet the above stated requirements and explain why “yes” or “no”. Which one would you give the position?

Candidate 1 — JD New York Law School. AB, Duke University. LLM (Taxation), New York University. Tax partner in a well respected law firm. Provides counseling with respect to formation, operation, asset acquisitions and dispositions, offshore asset protection, tax controversy and legislative issues.

Candidate 2 — JD Fordham University (cum laude). LLM (Taxation), New York University. MA Mathematical Economics, Brown University. Tax attorney with big firm experience and in house experience directing the tax affairs of a large multinational company. Areas of practice include mergers and acquisitions, international tax and general domestic tax.

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