2.3. Переведите на английский язык, употребляя модальные глаголы must, may, might или can't.

1. Они, должно быть, живут в Санкт-Петербурге.

2. Они, может быть, живут в Санкт-Петербурге.

3. Может быть, они и живут в Санкт-Петербурге (хотя едва ли).

4. Не может быть, что они живут в Санкт-Пе тербурге.

5. Они, должно быть, жили в Санкт-Петербурге.

6. Они, может быть, жили в Санкт-Петербурге.

7. Может быть, они и жили в Санкт-Петербурге (хотя едва ли).

8. Не может быть, что они жили в Санкт-Петербурге.

9. Он, должно быть, на работе.

10. Он, должно быть, был на работе.

11. Он, может быть, на работе. 12.Он, может быть, был на работе.

13. Может быть, он и на работе (хотя едва ли).

14. Может быть, он и был на работе (хотя едва ли).

15. Не может быть, что он на работе.

16. Не может быть, что он был на работе.

2.4. Прочитайте статью и переведите. Potential Hidden Profit Distributions in the Form of Inflated Salaries for Managing Directors – Germany

Benefits within a company arising exclusively form the corporate relationship are often paid out under the guise of inflated salaries.

Within the framework of the salaries margin for managing directors of a GmbH, there are serious disparities. For this reason, it is not uncommon for remunerations for this position in a company of this legal form to be disproportionately high in comparison to comparable companies.

This is then problematic if there is reason to suspect that the size of the salaries came about solely through the corporate relationships, thus hidden profit distributions exists. These are benefits which a prudent managing director would not grant to a person who is not a partner, where qualifications and position in the company are the same.

The Münster Finance Court recently had to decide such a case (Az. 13 K 125/09 F): It concerned a GmbH & Co. KG, whose only partner was a GmbH. All of its limited partners were children of the GmbH managing director, thus only partners were involved. Only one advisory committee external to the company was commissioned that should determine the size of the salaries of the managing directors. Ultimately, these appeared too high to the tax authorities; hidden profit distributions were suspected.

The Münster Finance Court confirmed this suspicion in the aforementioned judgment and additionally endorsed the approach of the tax authorities’ investigations. Accordingly, the external comparison of the salaries in the instant case was compelling, as the company in question only employed internal managing directors, which made it impossible to assess the appropriateness of salary sizes. Moreover, in the opinion of the Court, benefits demonstrably existed which alone would establish the corporate relationships and therefore the employment of exclusively internal company managing directors.

Companies that employ exclusively intra-corporate managing directors, as in the case above, should therefore be cautious in remunerating this position. A lawyer versed in company law shall advise you and protect you from unpleasant investigations of tax authorities

Тема 6 contracts

Раздел 1 complex object

Таблица 1

want ask help would like would love expect beg mean (= intend) would prefer would hate like , hate

V + (object) + to V

Таблица 2

see notice hear smell

1)V + object + V~ing 2) V + object + V

Таблица 3

make let

V + (object) + (без частицы to) V

Например:

1) I want them to come here tomorrow – я хочу, чтобы они пришли сюда завтра.

2) I like her to sing – Мне нравится, когда она поет.

3) I saw Tom get into his car and drive away.- Я видел, как Том сел в свою машину и уехал.

4) She saw him reading in the garden. – Она видела, как он читает в саду.

5)The customs officer made Sally open her case. – Таможенник заставил Сэлли открыть ее чемодан.