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Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Main Principles to be Studied


Main Ideas
Directly Stated Information
Inference Questions
Main Principles to be Studied
Thesis Statement strategy
Verb Tenses
Directly Stated Information
Vocabulary Synonyms
Modal Verb usage
Inference Questions
True / False questions
Prepositions and Phrasal Verbs
Inference
Questions
Inference Questions:
Require the test taker to contemplate each
answer separately and determine what is
True and what is False according to the
context.
Requires the test taker to examine both
vocabulary and grammar to determine if
each statement is equal to that presented in
the context.
Boy Spends $1 million
on Internet Auction
What is an auction?
What is a bid?
Boy Spends $1 million
on Internet Auction
What is an auction?
A public sale of goods or merchandise
What is a bid?
The amount a buyer is willing to pay for a product

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Boy Spends $1 million


on Internet Auction
True or False
Andrew was a rich young boy.
Andrew placed phony bids on the internet.
Andrew did not know what he was doing.
There are no security measures on the
internet.
Boy Spends $1 million
on Internet Auction
True or False

Andrew was a rich young boy. FALSE


Information not stated in the text
Andrew placed phony bids on the internet. TRUE
Bogus Bids / Fictitious Offers
Andrew did not know what he was doing. TRUE
He really did not know this was for real. It wasnt like it was going
to come true.
There are no security measures on the internet. FALSE
Overstatement security measures are weak on eBay, not on the
entire internet.
Boy Spends $1 million
on Internet Auction
True or False
Andrew used his father's credit card to
make the bids.
Andrew's parents knew about his bids.
Andrew lied to his parents about his actions.
eBay has taken measures to sue Andrew.
Boy Spends $1 million
on Internet Auction
True or False

Andrew used his father's credit card to make the bids.


FALSE

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

They dont ask you for your credit card


Andrew's parents knew about his bids. FALSE
I was horrified, I said. I have no idea what you are talking about.
Andrew lied to his parents about his actions. FALSE
Mrs. Tyler said she confronted Andrew and he admitted placing
the bids.
eBay has taken measures to sue Andrew. FALSE
Auction House said it is considering legal action against eBay"
Boy Spends $1 million
on Internet Auction
True or False
All of Andrew's bids won hands down.
eBay has insufficient security measures to
prevent fictitious bids such as Andrew's.
Andrew went unpunished for his actions.
Boy Spends $1 million
on Internet Auction
True or False
All of Andrew's bids won hands down. False
While eight of the bids failed
eBay has insufficient security measures to prevent
fictitious bids such as Andrew's. True
as for eBays security measures
Andrew went unpunished for his actions. FALSE
Andrews shocked parents suspended his internet
privileges
The beguiling path
of non-reform
True or False
a. Germany appears headed for a daunting
recession it will not be able to control.
b. Expressive exports to the US will assist
Germany in its fight against a global
slowdown.

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

The beguiling path


of non-reform
True or False
a. Germany appears headed for a daunting recession
it will not be able to control. FALSE
At first sight Germany looks well placed to cope with
adversity.
b. Expressive exports to the US will assist Germany in
its fight against a global slowdown. FALSE
Less than 9% of Germany's exports go to the United
States, so its direct exposure to an American
slowdown is modest.
The beguiling path
of non-reform
True or False
c. Mediterranean companies stand to be at
more of a risk should there be a global
meltdown.
d. German growth may flag slightly through
2008.
The beguiling path
of non-reform
True or False
c. Mediterranean companies stand to be at more of a
risk should there be a global meltdown. TRUE
The credit crunch begun by the American subprimemortgage mess will rattle Mediterranean companies more
than German ones
d. German growth may flag slightly through 2008.
TRUE
Even so, German growth is expected to sag
The beguiling path
of non-reform
True or False
e. Germanys economy may be bolstered by
strong growth in 2007 and extra working
days due to the fact that 2008 is a leap year.
TRUE
f. Cutbacks in tax write-offs for German

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

industries will enfeeble industrial


investment. TRUE
The beguiling path
of non-reform
True or False
e. Germanys economy may be bolstered by strong growth in
2007 and extra working days due to the fact that 2008 is a
leap year. TRUE
The 2008 forecast is boosted by an overhang from this year's
strong growth and by some extra working days (February
29th, for example).
f. Cutbacks in tax write-offs for German industries will
enfeeble industrial investment. TRUE
Investment growth will weaken, largely because a corporatetax law taking effect on January 1st will stop businesses
from writing off factories and equipment so rapidly.
The beguiling path
of non-reform
True or False
g. Some experts believe that this
counterattack may be ever-lasting.
The beguiling path
of non-reform
True or False
g. Some experts believe that this
counterattack may be ever-lasting. FALSE
Hans-Werner Sinn, Ifo's president, thinks this is a
counterattack against globalisation that could last
for decades.
The beguiling path
of non-reform
Vocabulary Questions
2. Which term could best replace beguiling
in the title?
a. enticing
c. implacable
b. appeasing
d. bombastic
The beguiling path
of non-reform

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Vocabulary Questions
2. Which term could best replace beguiling
in the title?
a. enticing
c. implacable
b. appeasing
d. bombastic
The beguiling path
of non-reform
Vocabulary Questions
3. Which term could best replace sharp in
the subtitle?
a. dramatically
c. insipidly
b. brusquely
d. dauntingly
The beguiling path
of non-reform
Vocabulary Questions
3. Which term could best replace sharp in
the subtitle?
a. dramatically
c. insipidly
b. brusquely
d. dauntingly
The beguiling path
of non-reform
Vocabulary Questions
4. Which term could best replace revive in
the subtitle?
a. resuscitate
c. revitalize
b. recuperate
d. recover
The beguiling path
of non-reform
Vocabulary Questions
4. Which term could best replace revive in

Ingls
Prof Todd Marshall

Material 03

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

the subtitle?
a. resuscitate
c. revitalize
b. recuperate
d. recover
INGLS (ESAF - AUDITOR FISCAL DA RECEITA FEDERAL 2005)
Source: The Economist (adapted) Sep 8th 2005
Income tax has been paid in Britain for more than two centuries.
First introduced by William Pitt the Younger to finance the war
against Napoleonic France, it is the Treasurys biggest source of
revenue, raising 30% of tax receipts. It arouses strong political
emotions, regarded as fair by some because it makes the rich pay a
bigger share of their income than the poor, but unfair by others
because it penalizes enterprise and hard work.
21- According to the text,
a) a commission introduced a flat income tax into Britain.
b) a war once justified the payment of income tax.
c) a flat income tax would be made up of three tax rates.
d) the reform would yield many economic benefits.
e) George Osborne has managed to introduce the single
rate.
INGLS (ESAF - AUDITOR FISCAL DA RECEITA FEDERAL 2005)
Source: The Economist (adapted) Sep 8th 2005
Income tax has been paid in Britain for more than two centuries.
First introduced by William Pitt the Younger to finance the war
against Napoleonic France, it is the Treasurys biggest source of
revenue, raising 30% of tax receipts. It arouses strong political
emotions, regarded as fair by some because it makes the rich pay a
bigger share of their income than the poor, but unfair by others
because it penalizes enterprise and hard work.
21- According to the text,
a) a commission introduced a flat income tax into Britain.
b) a war once justified the payment of income tax.
c) a flat income tax would be made up of three tax rates.
d) the reform would yield many economic benefits.
e) George Osborne has managed to introduce the single
rate.
Flight of the French
Source: Newsweek (adapted) Sept 26th/Oct 3rd 2005
The Belgians call them fiscal refugees, but these refugees wear Chanel. They are
runaways from high taxes in France. Officially, France has lost, on average, one
millionaire

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

or billionaire tax payer per day for tax reasons since 1997, when the government started
trying to track capital flight. Privately, economists say the number is much higher. The
statistic is stupid, holds French economist Nicolas Baverez. Its as if, to count
contraband,
you only counted what people declared at the border.
While much of Europe has revised its tax codes, Frances fiscal inertia is virtually
begging
its rich to leave. Holding dear its commitment to galit and fraternit, France has
bucked
the trend in the European Union, where most member states have dropped the wealth
tax
since the mid-1990s. France went the opposite way in 1997 by abolishing a cap that
limited the wealth-tax bill, which kicks in at incomes over 720,000 euros to 85% of a
taxpayers income. The result: some pay more taxes than they earn in income.
25- The text refers to Frances
a) historic decision to drop its wealth-tax.
b) recent proposal to suppress the wealth-tax.
c) commitment to prevent the so-called capital flight.
d) current fiscal policy in relation to the rich.
e) controversial attempt to penalize its fiscal refugees.
Flight of the French
Source: Newsweek (adapted) Sept 26th/Oct 3rd 2005
The Belgians call them fiscal refugees, but these refugees wear Chanel. They are
runaways from high taxes in France. Officially, France has lost, on average, one
millionaire
or billionaire tax payer per day for tax reasons since 1997, when the government started
trying to track capital flight. Privately, economists say the number is much higher. The
statistic is stupid, holds French economist Nicolas Baverez. Its as if, to count
contraband,
you only counted what people declared at the border.
While much of Europe has revised its tax codes, Frances fiscal inertia is virtually
begging
its rich to leave. Holding dear its commitment to galit and fraternit, France has
bucked
the trend in the European Union, where most member states have dropped the wealth
tax
since the mid-1990s. France went the opposite way in 1997 by abolishing a cap that
limited the wealth-tax bill, which kicks in at incomes over 720,000 euros to 85% of a
taxpayers income. The result: some pay more taxes than they earn in income.
25- The text refers to Frances
a) historic decision to drop its wealth-tax.
b) recent proposal to suppress the wealth-tax.
c) commitment to prevent the so-called capital flight.
d) current fiscal policy in relation to the rich.
e) controversial attempt to penalize its fiscal refugees.
Flight of the French
Source: Newsweek (adapted) Sept 26th/Oct 3rd 2005

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

The Belgians call them fiscal refugees, but these refugees wear Chanel. They are
runaways from high taxes in France. Officially, France has lost, on average, one
millionaire
or billionaire tax payer per day for tax reasons since 1997, when the government started
trying to track capital flight. Privately, economists say the number is much higher. The
statistic is stupid, holds French economist Nicolas Baverez. Its as if, to count
contraband,
you only counted what people declared at the border.
While much of Europe has revised its tax codes, Frances fiscal inertia is virtually
begging
its rich to leave. Holding dear its commitment to galit and fraternit, France has
bucked
the trend in the European Union, where most member states have dropped the wealth
tax
since the mid-1990s. France went the opposite way in 1997 by abolishing a cap that
limited the wealth-tax bill, which kicks in at incomes over 720,000 euros to 85% of a
taxpayers income. The result: some pay more taxes than they earn in income.
26- The so-called fiscal refugees are the
a) fleeing taxpayers.
b) successful shareholders.
c) well-known tax attorneys.
d) notorious smugglers.
e) top company executives.
Flight of the French
Source: Newsweek (adapted) Sept 26th/Oct 3rd 2005
The Belgians call them fiscal refugees, but these refugees wear Chanel. They are
runaways from high taxes in France. Officially, France has lost, on average, one
millionaire
or billionaire tax payer per day for tax reasons since 1997, when the government started
trying to track capital flight. Privately, economists say the number is much higher. The
statistic is stupid, holds French economist Nicolas Baverez. Its as if, to count
contraband,
you only counted what people declared at the border.
While much of Europe has revised its tax codes, Frances fiscal inertia is virtually
begging
its rich to leave. Holding dear its commitment to galit and fraternit, France has
bucked
the trend in the European Union, where most member states have dropped the wealth
tax
since the mid-1990s. France went the opposite way in 1997 by abolishing a cap that
limited the wealth-tax bill, which kicks in at incomes over 720,000 euros to 85% of a
taxpayers income. The result: some pay more taxes than they earn in income.
26- The so-called fiscal refugees are the
a) fleeing taxpayers.
b) successful shareholders.
c) well-known tax attorneys.
d) notorious smugglers.

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

e) top company executives.


Prepositions
a) inside
b) general dates
c) within a larger structure or group
The students are in the classroom.
The examples are in the list given last class.
The conference is held in January every year.
Prepositions
a) specific date
b) non-specific location
c) surface
The book is on the table.
Jane lives on Public Avenue.
The meeting will be held on the 26th of
March.
Prepositions
a) specific location
b) time
Scott lives at 1700 Maple Drive.
The party this weekend will start at 9:00pm, so
dont be late!
Prepositions
VEHICLES:
Do we use in or on for the following vehicles?
__________ a taxi
__________ a bus
__________ a train
__________ a ship
__________ a plane
What is the difference?
Prepositions
VEHICLES:
Do we use in or on for the following vehicles?
in a taxi
on a bus
on a train
on a ship
on a plane

10

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

What is the difference?


Can you walk around inside?
Prepositions
Computer and Internet
What is the difference in the following 3
expressions?
In the computer
On the computer
At the computer
Prepositions
Computer and Internet
What is the difference in the following 3 expressions?
In the computer
Physical parts
On the computer
Information/files
At the computer
Location
Same applies for internet
Prepositions
at 11:00 a.m.
in my room
in/on my hand
in/on/at the computer
in the glass
on the street
on the floor
on May 4, 2002
in nature
on the telephone
on an airplane
in a canoe
in a taxi
on the subway
on foot
in/on a jet
on a cruise liner
in a truck

11

Ingls
Prof Todd Marshall

Material 03

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

in a boat
on a motorcycle
Prepositions
Consider the following rules regarding prepositions
used in graphs and statistics:
a) Prices rose by 50% last year.
- When using a verb followed by a numerical value,
use by.
b) There was a rise in prices last year of 50% last year.
- When using the noun form followed by a
numerical value, use of,
- When followed by a concept, use in.
Prepositions
__________ November the value __________ exports fell __________ 27%
year __________ year. The picture only worsened __________ December
__________ a year-__________ -year fall __________ 35%. Recession
__________ the United States was the main cause, __________ exports
there down __________ 36.9% __________ a year earlier. __________ turn,
the global slump has also knocked supply chains __________ Asia, sending
Japans exports __________ China down __________ 35.5% __________
December, __________ exports __________ Asias tigers (Hong Kong,
Singapore, South Korea and Taiwan) falling __________ even more than
those __________ America.
Fonte: Early in, early out, Jan 22nd 2009 | TOKYO, The Economist print edition
Prepositions
In November the value of exports fell by 27% year on year. The
picture only worsened in December with a year-on-year fall of
35%. Recession in the United States was the main cause, with
exports there down by 36.9% from a year earlier. In turn, the
global slump has also knocked supply chains in Asia, sending
Japans exports to China down by 35.5% in December, with
exports to Asias tigers (Hong Kong, Singapore, South Korea
and Taiwan) falling by even more than those to America.
Fonte: Early in, early out, Jan 22nd 2009 | TOKYO, The Economist print
Vocabulary
Place the terms into their proper categories.
thriving
thwart

12

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

fetter
booming
shore uplift
bolster
hamper
flourishing
obstruct
soar
Increase
Improve
Impede
Vocabulary
Place the terms into their proper categories.
Increase
Thriving
Boost
Flourishing Augment
Booming
Climb
Soar
Improve
Enhance
Bolster
Shore up
Lift
Impede
Thwart
Fetter
Hinder
Hamper
Obstruct
Vocabulary
Place the terms into their proper categories.
claim
allege assert ascertain
purport

13

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

declare
aver
contend
Say with clear evidence
Say without clear
evidence
Vocabulary
Place the terms into their proper categories.
Say with clear evidence
Say without clear
evidence
Claim
Declare
Allege
Contend
Purport
Vocabulary
Place the terms into their proper categories.
slump
debacle
downswing
plummet
plunge
crash
slowdown
collapse
declinewane
drop
nose-dive
Extreme Fall
Vocabulary
Place the terms into their proper categories.
Extreme Fall
Debacle
Plummet
Plunge
Crash
Collapse
Nose-dive

14

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Vocabulary
Rewrite the following sentences by substituting the
term in bold with the most appropriate/ more
formal term from the lists above:
Lula said that the USA is simply attempting to
obstruct Irans peaceful marketing of
uranium.
Vocabulary
Rewrite the following sentences by substituting the
term in bold with the most appropriate/ more
formal term from the lists above:
Lula said that the USA is simply attempting to
obstruct Irans peaceful marketing of
uranium.
Said any from say without clear evidence
Obstruct any from impede
Vocabulary
Rewrite the following sentences by substituting the
term in bold with the most appropriate/ more
formal term from the lists above:
Environmental activists from Greenpeace
announced that its latest protests against GM
foods are meant to inhibit farmers from
growing environmentally unsafe products.
Vocabulary
Rewrite the following sentences by substituting the term in
bold with the most appropriate/ more formal term from the
lists above:
Environmental
activists
from
Greenpeace
announced that its latest protests against GM foods
are meant to inhibit farmers from growing
environmentally unsafe products.
Announced any from say with clear evidence
Inhibit any from impede
Vocabulary

15

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Rewrite the following sentences by substituting the


term in bold with the most appropriate/ more
formal term from the lists above:
The companys participation in the market
has been doing quite well as evidenced by
the fact that profits are on the rise.
Vocabulary
Rewrite the following sentences by substituting the term in
bold with the most appropriate/ more formal term from the
lists above:
The companys participation in the market has been
doing quite well as evidenced by the fact that
profits are on the rise.
has been doing quite well any from successful
on the rise any from increase
Vocabulary
Rewrite the following sentences by substituting the
term in bold with the most appropriate/ more
formal term from the lists above:
To develop ones performance in the testing
process, one must step up the amount of
exposure to current events and historical
philosophy.
Vocabulary
Rewrite the following sentences by substituting the
term in bold with the most appropriate/ more
formal term from the lists above:
To develop ones performance in the testing
process, one must step up the amount of
exposure to current events and historical
philosophy.
Develop any from improve
Step up any from increase
Vocabulary
Rewrite the following sentences by substituting the term in
bold with the most appropriate/ more formal term from the
lists above:

16

Ingls
Prof Todd Marshall

Material 03

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

Many economists reported that the global economy


would tumble in 2008, but little proof was given to
support their stances.
Reported any from say without clear evidence
Would tumble any from extreme fall
Phrasal verbs
A-Whale Skimmer
The World's Most Expensive Sieve. Everyone knows A-Rod. But A-Whale?
The worlds largest oil skimmer arrived __________ the Gulf amid
much fanfare. Owned __________ Taiwanese billionaire Nobu Su, the
1,100-foot-long tanker was retrofitted __________ a cost __________ tens
________ millions _________ dollars and meant __________ skim as
much as 500,000 barrels from the surface per day. It was built __________
suck __________ contaminated water through 12 vents (or jaws), and then
spit __________ clean water (somewhat like a real whale). It would float
__________ the Gulf like a lawnmower cutting the grass, a confident Su
promised. But it soon became obvious that Taiwans pride and joy was a
dud; its ability __________ capture oil was hampered __________
fluctuating water levels and BPs controversial use __________ kerosene
dispersants. __________ mid-July, as the Coast Guard deployed a smaller
vessel skim fleet, a forlorn-looking A-Whale was seen slinking __________
from the slick.
Fonte: The Oil Spill's Biggest Losers, Newsweek
Phrasal verbs
The World's Most Expensive Sieve. Everyone knows A-Rod. But A-Whale?
The worlds largest oil skimmer arrived in the Gulf amid much fanfare.
Owned by Taiwanese billionaire Nobu Su, the 1,100-foot-long tanker was
retrofitted at a cost of tens of millions of dollars and meant to skim as
much as 500,000 barrels from the surface per day. It was built to suck up
contaminated water through 12 vents (or jaws), and then spit out clean
water (somewhat like a real whale). It would float across the Gulf like a
lawnmower cutting the grass, a confident Su promised. But it soon
became obvious that Taiwans pride and joy was a dud; its ability to
capture oil was hampered by fluctuating water levels and BPs
controversial use of kerosene dispersants. By mid-July, as the Coast Guard
deployed a smaller vessel skim fleet, a forlorn-looking A-Whale was seen
slinking away from the slick
Fonte: The Oil Spill's Biggest Losers, Newsweek
Phrasal verbs
Owned by: possession / to be ones own
at a cost of: the price tag of something
Meant to: reason behind
Built to: constructed for this reason

17

Ingls
Prof Todd Marshall

Material 03

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

Suck up: ingest / take in / collect


Spit out: eject / release / expel
Float across: glide over / drift across / move across
Ability to: skill / aptitude
Hampered by: obstructed / hindered / impeded
Use of: utilize
Slinking away: escaping quietly/into the shadows
US tax evasion probe extends to Singapore (2002)
The fact the taxman is going to this extent may seem astonishing to
Singaporeans. But it makes sense when you realize that all income earned
by US citizens is taxable, whether it is held locally or in other countries. The
information, which the US Internal Revenue Service (IRS) hopes will stem
the loss of between US$20 billion and US$40 billion each year in tax
revenues, is being sought from MasterCard International. This is because
offshore bank account holders often use credit cards issued by
MasterCard, Visa, American Express and other payment specialists to gain
access to their funds from the US.
27- The expression to stem the loss means to
a) stop it.
b) bring it about.
c) sum it up.
d) take it over.
e) make it out.
US tax evasion probe extends to Singapore (2002)
The fact the taxman is going to this extent may seem astonishing to
Singaporeans. But it makes sense when you realize that all income earned
by US citizens is taxable, whether it is held locally or in other countries. The
information, which the US Internal Revenue Service (IRS) hopes will stem
the loss of between US$20 billion and US$40 billion each year in tax
revenues, is being sought from MasterCard International. This is because
offshore bank account holders often use credit cards issued by
MasterCard, Visa, American Express and other payment specialists to gain
access to their funds from the US.
27- The expression to stem the loss means to
a) stop it.
b) bring it about.
c) sum it up.
d) take it over.
e) make it out.
US tax evasion probe extends to Singapore (2002)
The reach of Uncle Sams taxman in pursuit of unpaid revenue
has apparently extended even to Singapore, despite the
banking secrecy laws here in the U.S.. The Republic has
reportedly become involved in an attempt by the United
States tax authorities to identify tax evaders among an
estimated one to two million American citizens who have
opened offshore bank accounts.

18

Ingls
Prof Todd Marshall

Material 03

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

28- The aim of the US tax authorities


a) could have been to pursue tax evaders.
b) has been to restrain the issue of credit cards.
c) is to root out tax evaders.
d) is to target all the tax haven countries.
e) has been to forbid offshore bank accounts.
US tax evasion probe extends to Singapore (2002)
The reach of Uncle Sams taxman in pursuit of unpaid revenue
has apparently extended even to Singapore, despite the
banking secrecy laws here in the U.S.. The Republic has
reportedly become involved in an attempt by the United
States tax authorities to identify tax evaders among an
estimated one to two million American citizens who have
opened offshore bank accounts.
28- The aim of the US tax authorities
a) could have been to pursue tax evaders.
b) has been to restrain the issue of credit cards.
c) is to root out tax evaders.
d) is to target all the tax haven countries.
e) has been to forbid offshore bank accounts.
US tax evasion probe extends to Singapore (2002)
The reach of Uncle Sams taxman in pursuit of unpaid revenue has
apparently extended even to Singapore, despite the banking secrecy laws
here in the U.S.. The Republic has reportedly become involved in an
attempt by the United States tax authorities to identify tax evaders among
an estimated one to two million American citizens who have opened
offshore bank accounts.
29- According to the text,
a) one or two million American citizens are, in fact, tax evaders.
b) deposits made by American citizens abroad are eligible for
tax reductions.
c) there is a set of laws which determine that bank accounts
cannot be surrendered.
d) purchases made by credit card may benefit from tax
exemption.
e) Singaporeans might have their accounts disclosed by US tax
authorities.
US tax evasion probe extends to Singapore (2002)
The reach of Uncle Sams taxman in pursuit of unpaid revenue has
apparently extended even to Singapore, despite the banking secrecy laws
here in the U.S. The Republic has reportedly become involved in an
attempt by the United States tax authorities to identify tax evaders among
an estimated one to two million American citizens who have opened
offshore bank accounts.
29- According to the text,

19

Ingls
Prof Todd Marshall

Material 03

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

a) one or two million American citizens are, in fact, tax evaders.


b) deposits made by American citizens abroad are eligible for
tax reductions.
c) there is a set of laws which determine that bank accounts
cannot be surrendered.
d) purchases made by credit card may benefit from tax
exemption.
e) Singaporeans might have their accounts disclosed by US tax
authorities.
US tax evasion probe extends to Singapore (2002)
The reach of Uncle Sams taxman in pursuit of unpaid revenue has
apparently extended even to Singapore, despite the banking secrecy
laws here in the U.S.
The fact the taxman is going to this extent may seem astonishing to
Singaporeans. But it makes sense when you realize that all income
earned by US citizens is taxable, whether it is held locally or in other
countries.
But whether the IRS will succeed in obtaining information such as the
names and transaction records of such account holders is still an open
question, because of the present US banking secrecy laws
30- The main subject of the text is
a) the impact of fiscal adjustments in the United States.
b) a considerable drop in tax revenues due to the American recession.
c) a significant increase in tax revenues in the United States.
d) the unsustainable pension system adopted by the United States.
e) a procedure adopted by the IRS in order to identify tax evaders.
US tax evasion probe extends to Singapore (2002)
The reach of Uncle Sams taxman in pursuit of unpaid revenue has
apparently extended even to Singapore, despite the banking secrecy
laws here in the U.S.
The fact the taxman is going to this extent may seem astonishing to
Singaporeans. But it makes sense when you realize that all income
earned by US citizens is taxable, whether it is held locally or in other
countries.
But whether the IRS will succeed in obtaining information such as the
names and transaction records of such account holders is still an open
question, because of the present US banking secrecy laws
30- The main subject of the text is
a) the impact of fiscal adjustments in the United States.
b) a considerable drop in tax revenues due to the American recession.
c) a significant increase in tax revenues in the United States.
d) the unsustainable pension system adopted by the United States.
e) a procedure adopted by the IRS in order to identify tax evaders.
Putting it
all together
Answer

20

Ingls
Prof Todd Marshall

Material 03

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

the
questions from
examination.
following
the 2010
Minister calls for wider flexible working rights (2010)
The current rules are limited to parents of children under 16 and
carers, and Cooper wants to extend them. You want people to
offer flexible working from the beginning and we need to look
again at how the legislation can support different ways of doing
that, she said.
34- According to the text, current British laws on working timetables are
designed mainly for
a) women who work as secretaries for the government.
b) parents of young children and teenagers, as well as care workers.
c) men who have been in their current jobs for some time.
d) women extending their maternity leave with unpaid work.
e) those who want a change in the cultural mentality of businesses.
Minister calls for wider flexible working rights (2010)
The current rules are limited to parents of children under 16 and
carers, and Cooper wants to extend them. You want people to
offer flexible working from the beginning and we need to look
again at how the legislation can support different ways of doing
that, she said.
34- According to the text, current British laws on working timetables are
designed mainly for
a) women who work as secretaries for the government.
b) parents of young children and teenagers, as well as care workers.
c) men who have been in their current jobs for some time.
d) women extending their maternity leave with unpaid work.
e) those who want a change in the cultural mentality of businesses.
Minister calls for wider flexible working rights (2010)
There will be a legal right to take the mothers place at home for the last
three months of a nine-month maternity break; they would receive 123 a
week in statutory pay.
Fathers would then be entitled to take a further three months unpaid leave.
The move was criticised by some business leaders.
35- With regard to paternity leave, the government has given men the right
to
a) take six months paid leave as soon as their baby is born.
b) care for a baby if the mother returns to work within three months.
c) receive their full salary to look after the baby for three out of the first six
months.
d) take a three-month break receiving payment when the baby is six months

21

Ingls
Prof Todd Marshall

Material 03

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

old.
e) stay at home with the babys mother on unpaid leave for six months.
Minister calls for wider flexible working rights (2010)
There will be a legal right to take the mothers place at home for the last
three months of a nine-month maternity break; they would receive 123 a
week in statutory pay.
Fathers would then be entitled to take a further three months unpaid leave.
The move was criticised by some business leaders.

35- With regard to paternity leave, the government has given men the right
to
a) take six months paid leave as soon as their baby is born.
b) care for a baby if the mother returns to work within three months.
c) receive their full salary to look after the baby for three out of the first six
months.
d) take a three-month break receiving payment when the baby is six months
old.
e) stay at home with the babys mother on unpaid leave for six months.
Minister calls for wider flexible working rights (2010)
The current rules are limited to parents of children under 16 and carers, and
Cooper wants to extend them. You want people to offer flexible working
from the beginning and we need to look again at how the legislation can
support different ways of doing that, she said.
36- The Work and Pensions Secretary
a) a has been personally attacked by company bosses who dislike her plans.
b) believes flexible working hours are a drawback for many workers.
c) is seeking employers cooperation for new proposals on working hours.
d) shows scant regard for the needs of parents wanting flexible timetables.
e) wants pensions to be paid to fathers who care for their neonate infants.
Minister calls for wider flexible working rights (2010)
The current rules are limited to parents of children under 16 and carers, and
Cooper wants to extend them. You want people to offer flexible working
from the beginning and we need to look again at how the legislation can
support different ways of doing that, she said.
36- The Work and Pensions Secretary
a) a has been personally attacked by company bosses who dislike her plans.
b) believes flexible working hours are a drawback for many workers.
c) is seeking employers cooperation for new proposals on working hours.
d) shows scant regard for the needs of parents wanting flexible timetables.
e) wants pensions to be paid to fathers who care for their neonate infants.
Minister calls for wider flexible working rights (2010)
There will be a legal right to take the mothers place at home for

22

Material 03

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

the last three months of a nine-month maternity break; they


would receive 123 a week in statutory pay.
Fathers would then be entitled to take a further three months
unpaid leave. The move was criticised by some business leaders.
37- Ms Cooper hopes her new proposals will give more flexible
working hours
a) from the outset, to workers of both genders.
b) to fathers of babies, concurrently with mothers.
c) after six months, to those established in their jobs.
d) to senior staff who want to start a family.
e) to parents and youth workers up to the age of sixteen.
Minister calls for wider flexible working rights (2010)
There will be a legal right to take the mothers place at home for
the last three months of a nine-month maternity break; they
would receive 123 a week in statutory pay.
Fathers would then be entitled to take a further three months
unpaid leave. The move was criticised by some business leaders.
37- Ms Cooper hopes her new proposals will give more flexible
working hours
a) from the outset, to workers of both genders.
b) to fathers of babies, concurrently with mothers.
c) after six months, to those established in their jobs.
d) to senior staff who want to start a family.
e) to parents and youth workers up to the age of sixteen.
End of
Class 3

23

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