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BUSINESS ENGLISH

BUSINESS ENGLISH. CHAPTER SEVEN, BOOK FOUR. 1. 2. 3. 4. Background Case. Reading Passage. Speaking Activities. Writing Activities. TAXES. Warm-up Questions. Death & Taxes Benjamin Franklin once said, “Nothing in this world is certain but death and taxes.”

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BUSINESS ENGLISH

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  1. BUSINESS ENGLISH CHAPTER SEVEN, BOOK FOUR

  2. 1 2 3 4 Background Case Reading Passage Speaking Activities Writing Activities TAXES Chapter 7 Book 4

  3. Warm-up Questions Death & Taxes Benjamin Franklin once said, “Nothing in this world is certain but death and taxes.” What is your opinion about it? Fat Tax What are the argu-ments for or against Fat Tax? Do you think it is reasonable enough to lay a fat tax? Background Case Chapter 7 Book 4

  4. Sentences Backdrop Phrases Words Reading Passage Chapter 7 Book 4 The Netherlands, the New Tax Shelter Hot Spot Language Points

  5. Background Information Chapter 7 Book 4 • The Rolling Stones • The Rolling Stones are an English rock band formed in 1962 in London when multi-instrumentalist Brian Jones and pianist Ian Stewart were joined by vocalist Mick Jagger and guitarist Keith Richards. Bassist Bill Wyman and drummer Charlie Watts completed the early lineup. Stewart, deemed unsuitable as a teen idol, was removed from the official lineup in 1963 but continued to work with the band as road manager and keyboardist until his death in 1985.

  6. Background Information Chapter 7 Book 4 • The Rolling Stones • Early in the band's history Jagger and Richards formed a songwriting partnership and gradually took over leadership of the band from the increasingly troubled and erratic Jones. At first the group recorded mainly covers of American blues and R&B songs, but since the 1966 album Aftermath, their releases have mainly featured Jagger/Richards songs. Mick Taylor replaced an incapacitated Jones shortly before Jones's death in 1969. Taylor quit in 1974, and was replaced in 1975 by Faces guitarist Ronnie Wood, who has remained with the band ever since. Wyman left the Rolling Stones in 1992; bassist Darryl Jones, who is not an official band member, has worked with the group since 1994.

  7. Background Information Chapter 7 Book 4 • The Rolling Stones • First popular in the UK and Europe, The Rolling Stones came to the US during the early 1960s "British Invasion". The Rolling Stones have released 22 studio albums in the UK (24 in the US), eight concert albums (nine in the US) and numerous compilations; and have album sales estimated at more than 200 million worldwide.[1] Sticky Fingers (1971) began a string of eight consecutive studio albums that charted at number one in the United States. Their latest album, A Bigger Bang, was released in 2005. In 1989 The Rolling Stones were inducted into the Rock and Roll Hall of Fame, and in 2004 they were ranked number 4 in Rolling Stone magazine's 100 Greatest Artists of All Time.

  8. New Words Chapter 7 Book 4 1. slam 2. plunge 3. lucrative 4. scant 5. patronize 6. lush 7. nifty 8. candid 9. blurb 10.undermine

  9. New Words Chapter 7 Book 4 • slam = to (cause to) move against a hard surface with force and usually a loud noise • The wind made the door/window slam (shut). • The plane slammed into the building after losing an engine shortly after take-off. • He slammed me against the ground.

  10. New Words Chapter 7 Book 4 • plunge = a sudden movement downwards, esp. a steep fall • The plane began a headlong plunge towards the Earth. • a plunge into debt, chaos • Share prices take a plunge as a result of the gloomy economic forecast.

  11. New Words Chapter 7 Book 4 • lucrative = (especially of a business, job or activity) producing a lot of money; profitable • He inherited a lucrative business from his father. • The merger proved to be very lucrative for both companies. • Had the plan worked it would have proved highly lucrative.

  12. New Words Chapter 7 Book 4 • scant = inadequately supplied; not enough • We were scant of breath after the lengthy climb. • They produce goods with scant regard for quality. • She began to berate (= rebuke or scold angrily and at length) the police for paying scant attention to the theft from her car.

  13. New Words Chapter 7 Book 4 • patronize (1) = help a particular person, organization or activity by giving them money • She patronizes many contemporary British artists. • Only the well-to-do could afford to patronize them. (2) = (fml) be a regular customer of a shop/store, restaurant, etc • The restaurant is patronized by politicians and journalists.

  14. New Words Chapter 7 Book 4 • lush = very luxurious; lavishly productive • … a mirrored bathroom done in soft pink tiles with a lush, plush carpet … • The beautifully landscaped gardens sprawl with lush vegetation. • The hilly areas make good sheep pasture; sheep will batten on the lush grass.

  15. New Words Chapter 7 Book 4 • nifty = first-rate; skilful; effective • There's some nifty guitar work on his latest CD. • This is a nifty little gadget for squeezing oranges. • When General Eisenhower was commanding the U.S. forces in the European theatre, he saw Hitler's autobahns and said to himself, "What a nifty way to move military equip-ment around the country.

  16. New Words Chapter 7 Book 4 • candid = telling the truth, even when the truth may be unpleasant or embarrassing • She was quite candid about the difficulties the government is having. • It struck me as an unusually candid confession for a politician. • To be candid with you, I think you're making a dreadful mistake.

  17. New Words Chapter 7 Book 4 • blurb = a short description of a book or film, etc., written by the people who have produced it, and intended to make people want to buy it or see it • The blurb on the back of the book says that it 'will touch your heart'. • This book fails to give what the blurb describes.

  18. New Words Chapter 7 Book 4 • undermine = gradually make someone or something less strong or effective • economic policies that threaten to undermine the health care system • The constant criticism was beginning to undermine her confidence. • The conversations were designed to undermine her authority so she felt that she could no longer work for the company.

  19. Useful Phrases Chapter 7 Book 4 • turn to • pay off • when it comes to … • derive from • of choice • engage in

  20. Useful Phrases Chapter 7 Book 4 • turn to (1) = try to get help, advice, or sympathy from someone • I don't know who to turn to. • The Namibian government turned to South Africa for help. (2) = start to do or use something new, especially as a way of solving a problem • Many people here are turning to solar power.

  21. Useful Phrases Chapter 7 Book 4 • pay off (1) = give someone all the money you owe them • He finally paid his overdraft off. • I'll pay off all my debts first. (2) = be successful or profitable • All her hard work paid off in the end, and she finally passed the exam. • Sandra was determined to become a doctor and her persistence paid off.

  22. Useful Phrases Chapter 7 Book 4 • when it comes to … = when you are dealing with something or talking about something • He's a bit of an expert when it comes to computers. • I'm as good a cook as she is except when it comes to (making) pastry.

  23. Useful Phrases Chapter 7 Book 4 • derive from = get sth. from sth.; come or develop from sth • He derived great pleasure from painting. • The new drug is derived from fish oil. • The word 'politics' is derived from a Greek word meaning 'city'. • The word Easter derives from Eostre, the pagan goddess of spring.

  24. Useful Phrases Chapter 7 Book 4 • of choice = preferred above others of the same kind or set • The drug is set to become the treatment of choice for asthma worldwide. • He is really a man of choice. • However, stock acquisitions became the weapon of choice for most corporate raiders.

  25. Useful Phrases Chapter 7 Book 4 • engage in = be actively involved with sth.; (cause sb to) take part in or be occupied in sth. • I have no time to engage in gossip. • Politicians should not engage in business affairs that might affect their political judgement. • I engaged him in conversation.

  26. Difficult Sentences Chapter 7 Book 4 • Last spring, Keith Richards, the craggy-faced and hard-partying lead guitarist for the Rolling Stones, fell from a tree at a beach resort in Fiji, slamming his head against the trunk on his way down. (Para. 1) • Pattern: SVA • Trunk: Keith fell from a tree.

  27. Difficult Sentences Chapter 7 Book 4 • While old-school, offshore tax havens — the warm ones with tropical fish, off-the-shelf holding companies sporting post-office-box addresses, and scant regulation or transparency — still attract money, they are largely patronized by hedge funds and private equity firms looking to protect lush trading profits from taxes.(Para. 6) • Pattern: ASVA • Trunk: While old havens still attract money, they are patronized by…

  28. Difficult Sentences Chapter 7 Book 4 • Many of the world’s multinational corporations, like Coca-Cola, Nike, Ikea and Gucci, have set up holding companies here in recent years to take advantage of tax shelters nearly identical to the ones that the Rolling Stones and U2 use. (Para. 8) • Pattern: SVO • Trunk: Many MNCs have set up holding companies.

  29. Difficult Sentences Chapter 7 Book 4 • This rapid increase of mailbox companies undermines efforts by governments worldwide to “ensure that a level playing field is created where each country receives the fair taxation due to it as a result of the commercial activities undertaken within its borders.” (Para. 10) • Pattern: SVO • Trunk: The rapid increase of mailbox companies undermines governments’ efforts.

  30. 2 3 1 Each country has its own tax code and people in that country are liable for paying their due taxes. What is your opinion about companies or individuals seeking tax shelters? Get online and find out the reasons for the emergence of the Netherlands as a sought-after tax shelter. Then make a presenta-tion about what you have found and have a discussion with your classmates. Enjoy the follow-ing quotes: * A penny saved is a penny taxed. * A harp is a piano after taxes.* Life is one dodge after another - cars, taxes, and responsibilities. Speaking Activities Chapter 7 Book 4

  31. Write a letter You run a small business. Writer a letter to your friend, Taxwiser, who is an expert on tax and taxation, and ask him for tips on legal tax deductions. Add Your Title Write a short essay Each individual income earner is obliged to pay his/her income tax. In practice, employees usually do not go to tax departments and pay their taxes there by themselves. Instead, employers (enterprises or companies that hire those employees) take the obligation and deduct the tax from the employees’ salary. Comment on this tax collection system and offer your suggestions. Writing Activities Chapter 7 Book 4

  32. Thank You ! Business English

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