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Russian to English: Legal opinion on a tax matter General field: Bus/Financial Detailed field: Law: Taxation & Customs
Source text - Russian Уважаемые господа,
Наш клиент обратился к нам с запросом представить заключение по вопросам российского права в отношении следующей ситуации:
1. Факты, изложенные Клиентом
Швейцарская компания осуществляет финансирование строительства завода по производству кондитерской продукции в Российской Федерации путем предоставления процентного займа.
Согласно законодательству Швейцарии, швейцарская компания имеет право привлекать средства сторонних инвесторов путем размещения облигаций в форме закрытой подписки. Привлеченные средства могут направляться на целевое финансирование различных проектов. Размер процентной ставки, выплачиваемой по облигациям, определяется компанией, выпускающей облигации. Подписчиками на облигации могут быть как физические, так и юридические лица. Одним из подписчиков на облигации, выпущенные швейцарской компанией для финансирования анализируемого проекта, является компания, учрежденная по законодательству Британских Виргинских Островов, далее – «Компания BVI». Единственным бенефициаром Компании BVI является гражданин России-налоговый резидент Великобритании, постоянно проживающий в Великобритании и проводящий в Российской Федерации менее 183 дней в календарном году (далее – «Бенефициар»).
Перед нами был поставлен вопрос о том, будет ли Компания BVI рассматриваться в России как контролируемая Бенефициаром иностранная компания (далее – «КИК») и возникнет ли у Бенефициара обязанность декларировать данную компанию как КИК и уплачивать налог на доходы физического лица в Российской Федерации.
Translation - English Dear Sirs,
Our client has asked us for an opinion on aspects of Russian law in relation to the following matter:
1. Facts outlined by the Client
A Swiss company is financing the construction of a confectionery factory in the Russian Federation by providing an interest-bearing loan.
Under Swiss law, the Swiss company has the right to raise funds from third-party investors by placing bonds by private subscription. The funds raised can be used for the targeted financing of various projects. The interest rate paid on the bonds is set by the company that issues the bonds. Bonds can be subscribed for by both individuals and corporations. One of the subscribers for the bonds that the Swiss company issues in order to finance the project in question is a company incorporated under the law of the British Virgin Islands, hereinafter “BVI Company”. The sole beneficial owner of the BVI Company is a Russian national who is resident for tax purposes in Great Britain, permanently resides in Great Britain and spends fewer than 183 days in the calendar year in the Russian Federation (hereinafter “Beneficial Owner”).
We have been asked whether the BVI Company will be regarded in Russia as a controlled foreign corporation (hereinafter "CFC") controlled by the Beneficial Owner and whether the Beneficial Owner will be obliged to declare this company as a CFC and pay personal income tax in the Russian Federation.
French to English: Wines of Provence Detailed field: Wine / Oenology / Viticulture
Source text - French [Name omitted] 2006
Cru Classé de Provence
L'emblème du domaine, un rosé soyeux et élégant issu de cépages nobles, qui ravira tous les amoureux du soleil et des repas entre amis.
Cépages: Grenache, Cinsault et Tibouren
Dégustation: Une robe pâle s'offre à vous, un rosé fin et expressif aux arômes d'abricots et de fruits secs au nez. La matière est équilibrée et aromatique en bouche. Un rosé à choisir les yeux fermés. Une belle réussite!
Conseillé avec: Du saumon à l'oseille, des chanterelles sautées à l'ail, de la cuisine chinoise.
La perfection et l'élégance raviront les amateurs de grands vins blancs. Sec et fruité, ce vin blanc embellira votre bouche.
Cépages: Sémillon et Rolle
Dégustation: Riche et équilibré, ce vin blanc a tout pour plaire; élevé en fût de chêne (rare pour des vins blancs), cette cuvée apportera des notes de fruits secs grâce au sémillon et des saveurs de miel offertes par le rolle.
Conseillé avec: une lotte au safran, du fromage de chèvre cendré ou en apéritif.
Température: 9/12° C
Garde: à boire immédiatement ou à garder au plus 2 années.
Du Rolle et du Sauvignon viennent apporter de l'excellence pour cette cuvée de la maison [name omitted].
Cépages: Rolle et Sauvignon
Dégustation: De l'élégance et de la délicatesse pour ce blanc fruité et rond, à la fois puissant et gras, il séduit le palais avec des notes d'agrumes prononcées et de fleurs blanches. "[Name omitted]" n'est qu'une mince reconnaissance...
Conseillé avec: des filets de saumon et des truites fumées, araignée de mer ou homard.
Température: 9/12° C
Garde: 3 ans
Translation - English [Name omitted] 2006
Cru Classé de Provence
The estate's standard-bearer. This silky, elegant rosé crafted from premium grape varieties will delight lovers of sunshine and meals with friends.
Varieties: Grenache, Cinsault and Tibouren
Tasting notes: Pale in colour, this refined and expressive rosé offers a nose of apricots and dried fruit. Round, flavoursome mouthfeel. It's a rosé you can’t go wrong with – a sure-fire winner!
Recommended with: salmon with sorrel sauce, sautéed chanterelles with garlic, Chinese cuisine.
Lovers of great white wines will adore the perfection and elegance of this dry and fruity white which will dance on your palate.
Varieties: Sémillon and Rolle
Tasting notes: Opulent and balanced, this white has it all. Aged in oak barrels – unusually for a white wine – this vintage reveals notes of dried fruit from the Sémillon and hints of honey from the Rolle.
Recommended with: monkfish with saffron, goat’s cheese with ash, or alternatively as an aperitif.
Store at: 9-12° C
Cellaring time: drink immediately or store for up to two years.
Rolle and Sauvignon grapes bring sheer class to this vintage from the Maison [name omitted].
Varieties: Rolle and Sauvignon
Tasting notes: This fruity, round white characterised by elegance and delicacy, powerful but mellow, seduces the palate with strong notes of citrus and white flowers. "[Name omitted]" is but a modest description...
Recommended with: fillet of salmon and smoked trout, spider crab or lobster.
Store at: 9-12° C
Cellaring time: 3 years
Romanian to English: Soviet Moldovan historiography Detailed field: History
Source text - Romanian Volumul se evidenţia printr-un limbaj extrem de agresiv şi arogant, conţinând o serie de falsuri şi enormităţi ce nu aveau nici o acoperire documentară. Bunăoară, emigraţia populaţiei Basarabiei între cele două războaie mondiale era descrisă în următorii termeni: "Apăsătoarea oprimare economico-socială şi înjosirea naţională, lipsa remuneraţiilor şi imposibilitatea de a-şi întreţine familiile îi forţau pe mulţi dintre locuitorii Basarabiei să fugă peste hotare - în România, în ţările Europei Occidentale, Argentina, Brazilia, S.U.A., Canada, pe insula Madagascar, în coloniile franceze de pe continentul Africii - în cele mai îndepărtate colţuri ale globului. Se împrăştia atât populaţia urbană, precum şi cea rurală a ţinutului. Vânzându-şi la preţuri derizorii bulendrele şi pământul, în unele cazuri lăsându-şi gospodăriile în voia soartei, biruind toate obstacolele, basarabenii se îndreptau fie şi la capătul lumii în căutarea unei bucăţi de pâine, în speranţa de a scăpa de cruzimea insuportabilă şi teroarea ocupanţilor. Părăsindu-şi ţinutul natal şi iubit, locuitorii Basarabiei fugeau în orice altă ţară, unde aveau speranţa de a obţine azil, consolându-se în credinţă că nicăieri nu poate fi mai rău decât sub călcâiul asupritorilor boieri români."
Era tocmai ceea ce N. Enciu consideră a fi "practicarea influenţei şocului" asupra auditorilor şi cititorilor în vederea producerii anumitor reflexe condiţionate, care să funcţioneze prompt la simpla menţiune a perioadei în cauză.
Translation - English This work stood out for its extremely aggressive and arrogant language, and contained a string of untruths and exaggerations bereft of any supporting documentary evidence. For instance, the emigration of Bessarabia's population between the two world wars was described in the following terms: "The overwhelming socio-economic oppression and national humiliation, together with the lack of paid work and impossibility of supporting their families, forced many of Bessarabia's inhabitants to flee abroad to the four corners of the globe: Romania, western Europe, Argentina, Brazil, the USA, Canada, Madagascar, and the French colonies in Africa. The region's urban and rural populations were both scattered. Flogging off their bric-a-brac and land for knockdown prices, in some cases abandoning their homes to the mercy of fate, overcoming all obstacles, Bessarabians headed to the ends of the Earth if they had to in search of a crust of bread, hoping to escape the unbearable cruelty and terror of the occupiers. Leaving their beloved homeland behind, Bessarabia's inhabitants fled to any other country where they could hope to find refuge, consoling themselves with the belief that nowhere could life be worse than it had been under the heel of their Romanian boyar oppressors."
This was precisely the kind of "shock effect" that N. Enciu believes was used on listeners and readers to instill into them certain conditioned reflexes that would be triggered immediately at the mere mention of the period.
Russian to English: History of Russian education policy Detailed field: History
Source text - Russian Политика правительства во второй четверти XIX в. не привела, в конечном итоге, к унификации образовательной системы в пределах всей Российской империи. Что касается вопроса о взглядах графа С.С. Уваров на развитие просвещения именно на национальных окраинах, мы вынуждены также признать, что при наличии общей программы, как у него лично, так и у правительства в целом, отсутствовал какой-либо единый план действий в этом направлении. Невозможность его оформления обусловлена религиозными, политическими и культурными особенностями различных регионов российского государства, определявших и условия практических шагов, осуществляемых центральной властью, в том числе и в данной области. В частности, политика в отношении народов, населяющих восточные и южные окраины империи, во многом отличалась от действий правительства, и конкретно министерства просвещения, возглавляемого Уваровым, в Западном крае и Прибалтике. При этом было бы неверно абсолютизировать существовавшие стремления Уварова к культурной ассимиляции населяющих империю народов, включению их в русское культурное пространство, также как невозможно дать единую оценку методам их реализации. Несомненно, что определенные действия согласно указанным установкам осуществлялись министром просвещения по отношению практически ко всему нерусскому населению. Главным образом это касалось более внимательного отношения центральной власти к изучению русского языка в учебных заведениях, расположенных на национальных окраинах. При этом особое внимание данному вопросу уделялось не только в западных и северо-западных губерниях. Так, представленный в 1835 г. на имя императора новый проект Положения о закавказских училищах имел одно из главных отличий от предшествующего ему нормативного документа, утвержденного в 1829 г., в заметном распространении русского языка, на котором должны были также преподаваться и все остальные предметы в Тифлисской гимназии (за исключением двух низших классов). Начальство гимназии, в свою очередь, обязывалось следить за тем, чтобы ученики в свободное от занятий время продолжали общаться именно на русском языке. Однако эти и другие мероприятия министерства в восточных регионах империи нельзя безоговорочно определить как часть политики, направленной на культурно-языковую русификацию коренного населения.
Translation - English Government policy in the second quarter of the 19th century did not ultimately lead to harmonisation of the education system across the whole of the Russian Empire. As to Count S. S. Uvarov's views on the development of education in ethnic non-Russian regions, we must also recognise that while he and the government as a whole did share a common programme, there was in fact no single plan of action to put it into effect. The reason why one could not be formulated lay in the religious, political and cultural differences between the various regions of Russia, which also shaped the environment in which practical measures were taken by the central authorities in the field of education and other sectors. In particular, local policy on the inhabitants of the eastern and southern provinces of the Empire was very much at odds with the activity of the government, and specifically the Ministry of Education headed by Uvarov, in the western and Baltic regions. However, it would be wrong to view Uvarov’s efforts to assimilate the peoples inhabiting the Empire culturally and integrate them into the Russian cultural sphere in absolute terms, just as one cannot make a generalised assessment of the methods used to achieve these ends. It is beyond doubt that certain measures affecting virtually the entire non-Russian population were indeed taken by the Minister of Education in accordance with these principles: in particular, these included more attentiveness on the part of the central authorities to the study of Russian at academic institutions in regions inhabited by ethnic non-Russians. It was not only in the western and north-western provinces that particular attention was paid to this aspect. One of the main differences between the new initiative known as the Law on Transcaucasian Schools proposed in 1835 in the name of the Emperor and the command paper that preceded it, which was passed in 1829, was that the former envisioned the active spreading of the Russian language, in which all other subjects were to be taught at the Tbilisi gymnasium (except to the two lowest years). The gymnasium authorities were in turn obliged to ensure that pupils continued to speak Russian outside classes. Nevertheless, these and the other measures taken in the eastern regions of the Empire should not unconditionally be regarded as forming part of a policy of cultural and linguistic Russification of the indigenous populace.
Romanian to English (Institute of Translation and Interpreting, verified) French to English (Chartered Institute of Linguists, verified) Russian to English (Chartered Institute of Linguists, verified) French to English (University of Birmingham, verified) Russian to English (University of Birmingham, verified)
Romanian to English (University of Birmingham, verified)
Writing skills: my translations read clearly and smoothly. I bear the reader in mind and make sure my translations are easy to understand and make sense. I extract the meaning from your text and reformulate it in meaningful, concise English.
Thoroughness and research: One of the most difficult aspects of translation is dealing with terminology. My wealth of experience gives me a very broad knowledge of terminology in the fields I work in, and I enjoy (and am good at!) finding translations of any specialised terms that a text throws up. I also take the time to look up abbreviations and add footnotes where appropriate, e.g. for cultural concepts that require explanation. I also take the time to read through my work before delivery so I can see how it will look from a reader's point of view.
Style: I can adapt my writing style to different contexts. Need a legal translation that will make sense to a lawyer or judge? Thanks to my dealings with lawyers over the years and my legal studies, I am familiar with the language that jurists use and incorporate appropriate legal terminology into my work. My experience of translating news articles enables me to write in an uncluttered journalistic style. Need a marketing or tourism translation? I can produce elegant copy with stylish phrasing. I have regularly translated text and press releases for the websites of a Romanian telecoms company, a French sea life centre, a luxury hotel in Paris and several French tourism offices and museums.
Want to see what my work looks like? Click the "Portfolio" tab above to see some samples.
Education & accreditation
As the translation profession is unregulated in the UK, anyone can call themselves a translator and "have a go". But sadly, translation is far more difficult than it looks! It's not simply a matter of replacing one word with another. If it were that easy, anyone with a dictionary could do the job well. And yet not anyone can, as we can see from the many poorly written translations that litter the websites of foreign institutions and companies, often to comical effect. This is because grammar, the way in which words are used and word order vary greatly from one language to the next. The reason why machines don't translate very well is that they deal in logic, whereas human language is anything but logical!
So how can you be sure your translation will be done by someone who knows what they're doing and not a dilettante?
Always check out a translator's background and credentials. Qualifications demonstrate commitment to the profession, ability, and a willingness to learn the trade properly. Here are mine:
For my Master of Studies degree course, I read Linguistic Theory, Theory of Translation and Romanian linguistics. My BA degree included a module on Romanian language and short stories, but my studies of this fascinating language began much earlier, in my mid-teens, when I was intrigued by a copy of Dennis Deletant's "Teach Yourself Romanian" on the shelves at my local bookshop and bought it on a whim. Little did I know that the language would eventually become a big part of my career and one of my life's greatest passions!
Main working fields & interests
Legal - legislation, court judgments, family law cases, ECHR cases, civil litigation, criminal law, ICC arbitration, witness statements, legal/privacy notices, legal correspondence. I hold the Level 3 Certificate in Law and Practice (Civil Litigation) awarded by the Chartered Institute of Legal Executives (CILEx) and am currently studying for the Level 3 Professional Diploma in Law and Practice (Family Law unit already completed).
Business - terms and conditions, articles of association, contracts, contract notices, tender documentation, annual reports, audit reports, AGM minutes, press releases, corporate finance, acquisitions & mergers
Certificates and personal documents - birth, marriage and death certificates, educational and vocational certificates, CVs, driving licences, passports, ID cards
Social services - social services assessments for councils in child repatriation cases
News/Journalism - current affairs and news, especially business, politics and legal news
International Development - UNESCO, GAVI, GFATM, HIV/AIDS/TB/malaria prevention, immunisation, literacy, famine early warning systems, decentralised cooperation
EU - agricultural nitrate pollution, agricultural payment systems, milk quotas, carbon emission allowance trading, pensions, rural development, film preservation, electricity markets, tender procedures, pressure equipment, vehicle pollution taxes, audit strategies, import licences, French Presidency, construction and demolition waste, fire safety, railway accidents, State aid, national accounts, European Parliament petitions/questions, draft technical regulations
Pharmaceutical - patient questionnaires (including linguistic validation) and some experience of translating clinical trial documentation
History, Archaeology and Culture - my previous work has included publicity materials for a French WW1 museum and several French tourism offices, including one for a ski resort in the French Alps. I am a keen fan of Time Team (Channel 4) and have an AS Level in Archaeology. My course focused on religion and ritual in prehistoric Europe (Palaeolithic, Mesolithic, Neolithic, Bronze Age, Iron Age) and archaeological skills/methods.
Sport - figure skating (British Primary Champion in 1992, British Novice Champion in 1991 and a former judge at club level), football, tennis, athletics
About my work
These days, much of my work involves documents for law firms preparing cases for trial. Lawyers keep coming back for my services because they appreciate my ability to produce translations they can understand and rely on in a field where clarity and attention to detail are vital. My longest-standing client is a human rights NGO staffed by lawyers, for which I have translated Russian court judgments and other case documents over the past 15 years.
But I'm highly experienced in other fields too, such as government, international development and international institutions. To date, I have translated over half a million words for EU institutions. Other work has included applications for funding from the Global Fund to Fight AIDS, TB and Malaria for French-speaking and Russian-speaking countries, social services assessments for council departments in child repatriation cases, and draft legislation and regulations in EU member states, as well as associated intergovernmental correspondence. This means that I am extremely well practised in writing formal English.
In the field of academia, one of my most prestigious projects to date was the translation of several papers written by Russian historians for an international cultural conference held in 2006 at Kymenlaakso Summer University, Finland, entitled "Research and Identity: Non-Russian Peoples in the Russian Empire".
For nine years, I regularly translated articles on a wide range of subjects for an international news website covering the Maghreb (north-west Africa) region. I was also a regular translator for another news website covering former Soviet states in central Asia.
I have also acted as a translation tutor for a student enrolled on Cardiff University's MA Translation Studies programme.
Continuing Professional Development (CPD): I update and improve my knowledge and skills by undertaking regular CPD: watching CIOL and ITI webinars, reading widely in my working languages (especially news websites) to keep abreast of current affairs in France, Russia and Romania, watching films, and enhancing my ability to use my working languages actively.
CAT software: I work with MemoQ 2015, which is interoperable with Trados and many other CAT tools.
Experience outside of translation
For three years, I worked in the immigration sector for the Refugee Council, where I interpreted for a year before becoming a Dispersal Clerk and then a Project Worker. As a Project Worker, I advised refugees and asylum seekers on their entitlements to housing and financial support and helped them to apply to the National Asylum Support Service (NASS), besides giving advice on access to healthcare, education and legal services and liaising on clients' behalf with social services departments, solicitors, immigration authorities, community organisations and accommodation providers.
My first-hand business experience was gained when I worked as a corporate finance researcher at a financial service company, which involved maintaining a database of corporate finance deals (mergers, acquisitions, IPOs etc.) involving companies in eastern Europe and former Soviet republics using information taken from stock exchange websites and business news publications. I also worked as a customer assistant for a large UK retailer.
PLEASE NOTE: I don't provide references from clients as I treat my relationships with clients as confidential and I am an independent contractor, not a job applicant.
Translation of documents is the only service I offer, I don't offer editing/post-editing/revision/transcription/audio translation services and don't work with machine-translated material. Please also note that I don't participate in EU or other translation tender procedures.
Keywords: EU, business, legal, human rights, international development, UNESCO, ECHR, journalism, news, history, archaeology, sport, linguistics, ice skating