107 外交特考三等 外交領事人員英文組 外國文(含新聞書信撰寫與編譯)(英文) 考古題詳解

英譯中：請將下列英文段落譯為中文。

The allure of President Barack Obama as a cover star went far beyond his vocation. He has appeared on more magazines than most supermodels, straddling such a diversity of titles, from political and literary journals to hip-hop monthlies and comic books. One Obama cover that stirred heated contention when he was in office was published by New York Magazine in 2009. The president’s face was graffitied with words such as socialist, impostor, Muslim, and HATE. The cover was severely criticized for its malevolent depiction of the new president; the magazine maintained that the words used reflected not their views, but those of a section of Obama’s dissenters. During his eight-year tenure, the press presented Obama as feminist, communist, fashion model, Jew, the messiah, Superman, and even Muslim terrorist. This bizarre kaleidoscope of characterizations reflected a sense of confusion about what Obama stood for and the impossible scope of expectations heaped upon him.

中譯英：請將下列中文段落譯為英文。

「棒球」在臺灣意味著什麼？答案是汗水和國族認同。在球場裡觀看球賽，每個觀眾好像都知道與參賽球隊有關的各種混和中文和英文的加油口號，而且知道配合口號的舞蹈動作。在這裡，看球變成一種令人暈眩的多語經歷及一場激烈的有氧運動。在臺灣的國族身分建構中，這項運動有著根深蒂固的地位。臺灣的棒球並不是從美國引進的，而是來自日本。棒球的歷史就像這個島嶼走向民主的進程一樣迂迴澎湃。從 1969 年到 1996 年，臺灣曾在世界少棒聯盟稱霸，28 次打入決賽、17 次奪冠。新臺幣伍佰元鈔上就印著一支棒球隊，向取得傲人戰績的少棒隊致敬。當臺灣在國際外交的發展愈形艱困之際，棒球是臺灣強大的軟實力工具之一，也是臺灣獲得國際認可的途徑。

英文短文寫作。

American civil rights activist, W. E. B. Du Bois, once said, “The problem of the twentieth century is the problem of the color line: the relation of the darker to the lighter races of men in Asia and Africa, in America and the islands of the sea.” The “color line” here refers to the racial segregation that existed in the United States after the abolition of slavery. In your opinion, what is it that segregates people in the world in the 21st century? How does it divide, discriminate and alienate people? Is it possible to spot a silver lining in this segregation? If so, what can be done? Express your ideas by using a real case and write an essay of no more than 350 words with an introductory paragraph, a main body containing 3 to 5 major points and a conclusion.

【題組共用題幹】

請依下文回答第 1 題至第 5 題：

Inventions, creations, technological advancements when protected take the form of copyrights, patents, trademarks or trade secrets. These ____ properties are assets of business enterprises, as they are essential for the success of businesses. ____, it is necessary to encourage their growth and also provide legal protection against misuse, theft, etc.

(1) 選擇最適當的答案。

【題組共用題幹】

請依下文回答第 1 題至第 5 題：

Inventions, creations, technological advancements when protected take the form of copyrights, patents, trademarks or trade secrets. These ____ properties are assets of business enterprises, as they are essential for the success of businesses. ____, it is necessary to encourage their growth and also provide legal protection against misuse, theft, etc.

(2) 選擇最適當的答案。

【題組共用題幹】

請依下文回答第 1 題至第 5 題：

Copyright law gives authors and artists the right to control the reproduction and performance of their works. The period of protection varies in each country. By and large, protection is ____ to authors for their life plus 50 years, and for photographic works of applied art for 25 years.

(3) 選擇最適當的答案。

【題組共用題幹】

請依下文回答第 1 題至第 5 題：

Patents provide ____ right to manufacture or use an invention for a specific period of time. Patent laws are primarily territorial. However, there are a couple of international agreements to provide patent protection like the European Patent Convention and the Patent Co-operation Treaty. Lack of a universally accepted patent law hinders introduction of a product on a global basis.

(4) 選擇最適當的答案。

【題組共用題幹】

請依下文回答第 1 題至第 5 題：

Trademark is any work, name, symbol, or device or any combination ____ adopted and used by a manufacturer or merchant to identify his goods and distinguish them from those manufactured or sold by others.

(5) 選擇最適當的答案。

【題組共用題幹】

請依下文回答第 6 題至第 10 題：

The news media are hungry for new findings, and reporters often latch onto ideas from the scientific laboratories before they have been fully tested. Also, a reporter who lacks a strong understanding of science may misunderstand or misreport complex scientific principles. To tell the truth, sometimes scientists also get excited about their findings, and leak them to the press before they have been through a rigorous review by the scientists’ peers. As a result, the public is often exposed to late-breaking nutrition news stories before the findings are fully confirmed. Then, when the hypothesis being tested fails to hold up to a later challenge, consumers feel betrayed by what is simply the normal course of science at work.

Sometimes media sensationalism overrates the importance of even true, replicated findings. For example, the media eagerly report that oat products lower blood cholesterol, a lipid indicative of heart disease risk. Although the reports are true, they often fail to mention that eating a nutritious diet that is low in certain fats is still the major step toward lowering blood cholesterol.

Today, oat bran’s cholesterol-lowering effect is established, and labels on food packages can proclaim that a diet high in oats may reduce the risk of heart disease. The whole process of discovery, challenge, and vindication took almost 10 years of research. Some other lines of research have taken much longer. In science, a single finding almost never makes a crucial difference to our knowledge as a whole, but like each individual frame in a movie, it contributes a little to the big picture. Many such frames are needed to tell the whole story.

(6) What is the main reason for inconsistent nutrition news reports?

【題組共用題幹】

請依下文回答第 6 題至第 10 題：

The news media are hungry for new findings, and reporters often latch onto ideas from the scientific laboratories before they have been fully tested. Also, a reporter who lacks a strong understanding of science may misunderstand or misreport complex scientific principles. To tell the truth, sometimes scientists also get excited about their findings, and leak them to the press before they have been through a rigorous review by the scientists’ peers. As a result, the public is often exposed to late-breaking nutrition news stories before the findings are fully confirmed. Then, when the hypothesis being tested fails to hold up to a later challenge, consumers feel betrayed by what is simply the normal course of science at work.

Sometimes media sensationalism overrates the importance of even true, replicated findings. For example, the media eagerly report that oat products lower blood cholesterol, a lipid indicative of heart disease risk. Although the reports are true, they often fail to mention that eating a nutritious diet that is low in certain fats is still the major step toward lowering blood cholesterol.

Today, oat bran’s cholesterol-lowering effect is established, and labels on food packages can proclaim that a diet high in oats may reduce the risk of heart disease. The whole process of discovery, challenge, and vindication took almost 10 years of research. Some other lines of research have taken much longer. In science, a single finding almost never makes a crucial difference to our knowledge as a whole, but like each individual frame in a movie, it contributes a little to the big picture. Many such frames are needed to tell the whole story.

(7) Which of the following is NOT true about oats?

【題組共用題幹】

請依下文回答第 6 題至第 10 題：

The news media are hungry for new findings, and reporters often latch onto ideas from the scientific laboratories before they have been fully tested. Also, a reporter who lacks a strong understanding of science may misunderstand or misreport complex scientific principles. To tell the truth, sometimes scientists also get excited about their findings, and leak them to the press before they have been through a rigorous review by the scientists’ peers. As a result, the public is often exposed to late-breaking nutrition news stories before the findings are fully confirmed. Then, when the hypothesis being tested fails to hold up to a later challenge, consumers feel betrayed by what is simply the normal course of science at work.

Sometimes media sensationalism overrates the importance of even true, replicated findings. For example, the media eagerly report that oat products lower blood cholesterol, a lipid indicative of heart disease risk. Although the reports are true, they often fail to mention that eating a nutritious diet that is low in certain fats is still the major step toward lowering blood cholesterol.

Today, oat bran’s cholesterol-lowering effect is established, and labels on food packages can proclaim that a diet high in oats may reduce the risk of heart disease. The whole process of discovery, challenge, and vindication took almost 10 years of research. Some other lines of research have taken much longer. In science, a single finding almost never makes a crucial difference to our knowledge as a whole, but like each individual frame in a movie, it contributes a little to the big picture. Many such frames are needed to tell the whole story.

(8) Which of the following is the most likely advice the author may offer to consumers?

【題組共用題幹】

請依下文回答第 6 題至第 10 題：

The news media are hungry for new findings, and reporters often latch onto ideas from the scientific laboratories before they have been fully tested. Also, a reporter who lacks a strong understanding of science may misunderstand or misreport complex scientific principles. To tell the truth, sometimes scientists also get excited about their findings, and leak them to the press before they have been through a rigorous review by the scientists’ peers. As a result, the public is often exposed to late-breaking nutrition news stories before the findings are fully confirmed. Then, when the hypothesis being tested fails to hold up to a later challenge, consumers feel betrayed by what is simply the normal course of science at work.

Sometimes media sensationalism overrates the importance of even true, replicated findings. For example, the media eagerly report that oat products lower blood cholesterol, a lipid indicative of heart disease risk. Although the reports are true, they often fail to mention that eating a nutritious diet that is low in certain fats is still the major step toward lowering blood cholesterol.

Today, oat bran’s cholesterol-lowering effect is established, and labels on food packages can proclaim that a diet high in oats may reduce the risk of heart disease. The whole process of discovery, challenge, and vindication took almost 10 years of research. Some other lines of research have taken much longer. In science, a single finding almost never makes a crucial difference to our knowledge as a whole, but like each individual frame in a movie, it contributes a little to the big picture. Many such frames are needed to tell the whole story.

(9) What does the phrase “each individual frame in a movie” in the final paragraph refer to in scientific research?

【題組共用題幹】

請依下文回答第 6 題至第 10 題：

The news media are hungry for new findings, and reporters often latch onto ideas from the scientific laboratories before they have been fully tested. Also, a reporter who lacks a strong understanding of science may misunderstand or misreport complex scientific principles. To tell the truth, sometimes scientists also get excited about their findings, and leak them to the press before they have been through a rigorous review by the scientists’ peers. As a result, the public is often exposed to late-breaking nutrition news stories before the findings are fully confirmed. Then, when the hypothesis being tested fails to hold up to a later challenge, consumers feel betrayed by what is simply the normal course of science at work.

Sometimes media sensationalism overrates the importance of even true, replicated findings. For example, the media eagerly report that oat products lower blood cholesterol, a lipid indicative of heart disease risk. Although the reports are true, they often fail to mention that eating a nutritious diet that is low in certain fats is still the major step toward lowering blood cholesterol.

Today, oat bran’s cholesterol-lowering effect is established, and labels on food packages can proclaim that a diet high in oats may reduce the risk of heart disease. The whole process of discovery, challenge, and vindication took almost 10 years of research. Some other lines of research have taken much longer. In science, a single finding almost never makes a crucial difference to our knowledge as a whole, but like each individual frame in a movie, it contributes a little to the big picture. Many such frames are needed to tell the whole story.

(10) Which of the following best serves as the title of the article?

【題組共用題幹】

請依下文回答第 11 題至第 15 題：

If Jane Austen’s work is perceived as quintessentially British, it has found resonance across the world. In The Genius of Jane Austen, Paula Byrne writes that Austen is seen as having a particular affinity with Chinese culture, where “manners matter” as they did in Georgian England. There have been more than 50 written versions of Pride and Prejudice in China alone. This may be because the term “marriage market” in China is more than a turn of phrase. In Shanghai, parents of unmarried children flock to a weekly event described as “match.com meets farmers’ market” where they scout for prospective in-laws. Chinese women still seek to marry property-owning men more educated than themselves. Ms. Byrne notes that Ang Lee, a Taiwanese director, was considered a perfect fit for Sense and Sensibility (1995) because his previous films had explored “family conflicts in the context of traditional Chinese values.”

It is the subcontinent, however, that has embraced her books most enthusiastically, with Austen societies established in both India and Pakistan. The economic and social position of women, their reputation and eligibility are all themes that are easy to adapt to different cultural contexts, but there are also specifics that resonate in Indian and Pakistani society, such as the importance of familial bonds, the preference given to male inheritance, the dowry system and the “marrying off” of young women by overzealous mothers and aunts. Laleen Khan, the founder of the Pakistani branch, has noted that South Asian society has its share of “disapproving Lady Catherine de Bourgh-esque society aunties, rakish Wickhams and Willoughbys, pretentious Mrs. Eltons and holier-than-thou Mr. Collins types.”

This is the key to Austen’s transformation from little known spinster-scribbler to literary superstar. Western readers may no longer empathize with the urgency that surrounds marriage or the idea that a relationship can be stopped in its tracks by monetary circumstance. But everyone has encountered a flirty, shallow Isabella Thorpe or a suave but seedy Henry Crawford. Two hundred years on, Austen’s sniping observations of human vanity and folly still hit the mark.

(11) What is the main idea of the passage?

【題組共用題幹】

請依下文回答第 11 題至第 15 題：

If Jane Austen’s work is perceived as quintessentially British, it has found resonance across the world. In The Genius of Jane Austen, Paula Byrne writes that Austen is seen as having a particular affinity with Chinese culture, where “manners matter” as they did in Georgian England. There have been more than 50 written versions of Pride and Prejudice in China alone. This may be because the term “marriage market” in China is more than a turn of phrase. In Shanghai, parents of unmarried children flock to a weekly event described as “match.com meets farmers’ market” where they scout for prospective in-laws. Chinese women still seek to marry property-owning men more educated than themselves. Ms. Byrne notes that Ang Lee, a Taiwanese director, was considered a perfect fit for Sense and Sensibility (1995) because his previous films had explored “family conflicts in the context of traditional Chinese values.”

It is the subcontinent, however, that has embraced her books most enthusiastically, with Austen societies established in both India and Pakistan. The economic and social position of women, their reputation and eligibility are all themes that are easy to adapt to different cultural contexts, but there are also specifics that resonate in Indian and Pakistani society, such as the importance of familial bonds, the preference given to male inheritance, the dowry system and the “marrying off” of young women by overzealous mothers and aunts. Laleen Khan, the founder of the Pakistani branch, has noted that South Asian society has its share of “disapproving Lady Catherine de Bourgh-esque society aunties, rakish Wickhams and Willoughbys, pretentious Mrs. Eltons and holier-than-thou Mr. Collins types.”

This is the key to Austen’s transformation from little known spinster-scribbler to literary superstar. Western readers may no longer empathize with the urgency that surrounds marriage or the idea that a relationship can be stopped in its tracks by monetary circumstance. But everyone has encountered a flirty, shallow Isabella Thorpe or a suave but seedy Henry Crawford. Two hundred years on, Austen’s sniping observations of human vanity and folly still hit the mark.

(12) What does the word “prospective” in the first paragraph mean?

【題組共用題幹】

請依下文回答第 11 題至第 15 題：

If Jane Austen’s work is perceived as quintessentially British, it has found resonance across the world. In The Genius of Jane Austen, Paula Byrne writes that Austen is seen as having a particular affinity with Chinese culture, where “manners matter” as they did in Georgian England. There have been more than 50 written versions of Pride and Prejudice in China alone. This may be because the term “marriage market” in China is more than a turn of phrase. In Shanghai, parents of unmarried children flock to a weekly event described as “match.com meets farmers’ market” where they scout for prospective in-laws. Chinese women still seek to marry property-owning men more educated than themselves. Ms. Byrne notes that Ang Lee, a Taiwanese director, was considered a perfect fit for Sense and Sensibility (1995) because his previous films had explored “family conflicts in the context of traditional Chinese values.”

It is the subcontinent, however, that has embraced her books most enthusiastically, with Austen societies established in both India and Pakistan. The economic and social position of women, their reputation and eligibility are all themes that are easy to adapt to different cultural contexts, but there are also specifics that resonate in Indian and Pakistani society, such as the importance of familial bonds, the preference given to male inheritance, the dowry system and the “marrying off” of young women by overzealous mothers and aunts. Laleen Khan, the founder of the Pakistani branch, has noted that South Asian society has its share of “disapproving Lady Catherine de Bourgh-esque society aunties, rakish Wickhams and Willoughbys, pretentious Mrs. Eltons and holier-than-thou Mr. Collins types.”

This is the key to Austen’s transformation from little known spinster-scribbler to literary superstar. Western readers may no longer empathize with the urgency that surrounds marriage or the idea that a relationship can be stopped in its tracks by monetary circumstance. But everyone has encountered a flirty, shallow Isabella Thorpe or a suave but seedy Henry Crawford. Two hundred years on, Austen’s sniping observations of human vanity and folly still hit the mark.

(13) What does the phrase “hit the mark” in the final paragraph mean?

【題組共用題幹】

請依下文回答第 11 題至第 15 題：

If Jane Austen’s work is perceived as quintessentially British, it has found resonance across the world. In The Genius of Jane Austen, Paula Byrne writes that Austen is seen as having a particular affinity with Chinese culture, where “manners matter” as they did in Georgian England. There have been more than 50 written versions of Pride and Prejudice in China alone. This may be because the term “marriage market” in China is more than a turn of phrase. In Shanghai, parents of unmarried children flock to a weekly event described as “match.com meets farmers’ market” where they scout for prospective in-laws. Chinese women still seek to marry property-owning men more educated than themselves. Ms. Byrne notes that Ang Lee, a Taiwanese director, was considered a perfect fit for Sense and Sensibility (1995) because his previous films had explored “family conflicts in the context of traditional Chinese values.”

It is the subcontinent, however, that has embraced her books most enthusiastically, with Austen societies established in both India and Pakistan. The economic and social position of women, their reputation and eligibility are all themes that are easy to adapt to different cultural contexts, but there are also specifics that resonate in Indian and Pakistani society, such as the importance of familial bonds, the preference given to male inheritance, the dowry system and the “marrying off” of young women by overzealous mothers and aunts. Laleen Khan, the founder of the Pakistani branch, has noted that South Asian society has its share of “disapproving Lady Catherine de Bourgh-esque society aunties, rakish Wickhams and Willoughbys, pretentious Mrs. Eltons and holier-than-thou Mr. Collins types.”

This is the key to Austen’s transformation from little known spinster-scribbler to literary superstar. Western readers may no longer empathize with the urgency that surrounds marriage or the idea that a relationship can be stopped in its tracks by monetary circumstance. But everyone has encountered a flirty, shallow Isabella Thorpe or a suave but seedy Henry Crawford. Two hundred years on, Austen’s sniping observations of human vanity and folly still hit the mark.

(14) According to Ms. Byrne, why is Ang Lee, the Taiwanese director, a perfect fit for Austen’s novels?

【題組共用題幹】

請依下文回答第 11 題至第 15 題：

If Jane Austen’s work is perceived as quintessentially British, it has found resonance across the world. In The Genius of Jane Austen, Paula Byrne writes that Austen is seen as having a particular affinity with Chinese culture, where “manners matter” as they did in Georgian England. There have been more than 50 written versions of Pride and Prejudice in China alone. This may be because the term “marriage market” in China is more than a turn of phrase. In Shanghai, parents of unmarried children flock to a weekly event described as “match.com meets farmers’ market” where they scout for prospective in-laws. Chinese women still seek to marry property-owning men more educated than themselves. Ms. Byrne notes that Ang Lee, a Taiwanese director, was considered a perfect fit for Sense and Sensibility (1995) because his previous films had explored “family conflicts in the context of traditional Chinese values.”

It is the subcontinent, however, that has embraced her books most enthusiastically, with Austen societies established in both India and Pakistan. The economic and social position of women, their reputation and eligibility are all themes that are easy to adapt to different cultural contexts, but there are also specifics that resonate in Indian and Pakistani society, such as the importance of familial bonds, the preference given to male inheritance, the dowry system and the “marrying off” of young women by overzealous mothers and aunts. Laleen Khan, the founder of the Pakistani branch, has noted that South Asian society has its share of “disapproving Lady Catherine de Bourgh-esque society aunties, rakish Wickhams and Willoughbys, pretentious Mrs. Eltons and holier-than-thou Mr. Collins types.”

This is the key to Austen’s transformation from little known spinster-scribbler to literary superstar. Western readers may no longer empathize with the urgency that surrounds marriage or the idea that a relationship can be stopped in its tracks by monetary circumstance. But everyone has encountered a flirty, shallow Isabella Thorpe or a suave but seedy Henry Crawford. Two hundred years on, Austen’s sniping observations of human vanity and folly still hit the mark.

(15) Why are a number of characters in Austen’s novels cited in the last two paragraphs?

【題組共用題幹】

請依下文回答第 16 題至第 20 題：

Offshore investment is the keeping of money in a jurisdiction other than one’s home nation. Offshore jurisdictions are a commonly accepted means of reducing the taxes levied in most countries to both large and small-scale investors alike. Locations favored by investors for low rates of tax are known as offshore financial centers (OFCs) or, sometimes, as tax havens. These include well-known centers such as Switzerland, Bermuda, and the Cayman Islands.

The level of regulatory standards and transparency differs widely among OFCs. Poorly regulated offshore domiciles have served historically as havens for tax evasion, money laundering, or to conceal or protect illegally acquired money from law enforcement in the investor’s country. However, the modern, well-regulated offshore centers allow legitimate investors to take advantage of higher rates of return or lower rates of tax on that return offered by operating via such domiciles.

Supporters of OFCs argue that offshore centers improve the flow of capital and facilitate international business transactions. These centers are widely used and are accessible to anyone who can meet the minimum investment amount or pay the obligatory fees required to open such an entity. According to finance experts, more than half of the world’s assets and investments are held in offshore jurisdictions and many well-recognized companies have investment opportunities in offshore locales.

Business operations of offshore investment are less costly and regulated than those offered in the investor’s country—or “onshore.” Payment of less tax is the main driving force behind most offshore activities. Often, taxes levied by an investor’s home country are critical to the profitability of any given investment. Using offshore-domiciled special purpose mechanisms, an investor may reduce the amount of tax payable, allowing the investor to achieve greater profitability overall. Moreover, offshore investment is less regulated than onshore investment, and the behavior of the offshore investment provider, be he a banker, fund manager, trustee, or stock-broker, is freer than it could be in a more regulated environment.

(16) What is the main idea of this passage?

【題組共用題幹】

請依下文回答第 16 題至第 20 題：

Offshore investment is the keeping of money in a jurisdiction other than one’s home nation. Offshore jurisdictions are a commonly accepted means of reducing the taxes levied in most countries to both large and small-scale investors alike. Locations favored by investors for low rates of tax are known as offshore financial centers (OFCs) or, sometimes, as tax havens. These include well-known centers such as Switzerland, Bermuda, and the Cayman Islands.

The level of regulatory standards and transparency differs widely among OFCs. Poorly regulated offshore domiciles have served historically as havens for tax evasion, money laundering, or to conceal or protect illegally acquired money from law enforcement in the investor’s country. However, the modern, well-regulated offshore centers allow legitimate investors to take advantage of higher rates of return or lower rates of tax on that return offered by operating via such domiciles.

Supporters of OFCs argue that offshore centers improve the flow of capital and facilitate international business transactions. These centers are widely used and are accessible to anyone who can meet the minimum investment amount or pay the obligatory fees required to open such an entity. According to finance experts, more than half of the world’s assets and investments are held in offshore jurisdictions and many well-recognized companies have investment opportunities in offshore locales.

Business operations of offshore investment are less costly and regulated than those offered in the investor’s country—or “onshore.” Payment of less tax is the main driving force behind most offshore activities. Often, taxes levied by an investor’s home country are critical to the profitability of any given investment. Using offshore-domiciled special purpose mechanisms, an investor may reduce the amount of tax payable, allowing the investor to achieve greater profitability overall. Moreover, offshore investment is less regulated than onshore investment, and the behavior of the offshore investment provider, be he a banker, fund manager, trustee, or stock-broker, is freer than it could be in a more regulated environment.

(17) What is the last paragraph mainly about?

【題組共用題幹】

請依下文回答第 16 題至第 20 題：

Offshore investment is the keeping of money in a jurisdiction other than one’s home nation. Offshore jurisdictions are a commonly accepted means of reducing the taxes levied in most countries to both large and small-scale investors alike. Locations favored by investors for low rates of tax are known as offshore financial centers (OFCs) or, sometimes, as tax havens. These include well-known centers such as Switzerland, Bermuda, and the Cayman Islands.

The level of regulatory standards and transparency differs widely among OFCs. Poorly regulated offshore domiciles have served historically as havens for tax evasion, money laundering, or to conceal or protect illegally acquired money from law enforcement in the investor’s country. However, the modern, well-regulated offshore centers allow legitimate investors to take advantage of higher rates of return or lower rates of tax on that return offered by operating via such domiciles.

Supporters of OFCs argue that offshore centers improve the flow of capital and facilitate international business transactions. These centers are widely used and are accessible to anyone who can meet the minimum investment amount or pay the obligatory fees required to open such an entity. According to finance experts, more than half of the world’s assets and investments are held in offshore jurisdictions and many well-recognized companies have investment opportunities in offshore locales.

Business operations of offshore investment are less costly and regulated than those offered in the investor’s country—or “onshore.” Payment of less tax is the main driving force behind most offshore activities. Often, taxes levied by an investor’s home country are critical to the profitability of any given investment. Using offshore-domiciled special purpose mechanisms, an investor may reduce the amount of tax payable, allowing the investor to achieve greater profitability overall. Moreover, offshore investment is less regulated than onshore investment, and the behavior of the offshore investment provider, be he a banker, fund manager, trustee, or stock-broker, is freer than it could be in a more regulated environment.

(18) According to the passage, which of the following statements is TRUE about offshore investment centers?

【題組共用題幹】

請依下文回答第 16 題至第 20 題：

Offshore investment is the keeping of money in a jurisdiction other than one’s home nation. Offshore jurisdictions are a commonly accepted means of reducing the taxes levied in most countries to both large and small-scale investors alike. Locations favored by investors for low rates of tax are known as offshore financial centers (OFCs) or, sometimes, as tax havens. These include well-known centers such as Switzerland, Bermuda, and the Cayman Islands.

The level of regulatory standards and transparency differs widely among OFCs. Poorly regulated offshore domiciles have served historically as havens for tax evasion, money laundering, or to conceal or protect illegally acquired money from law enforcement in the investor’s country. However, the modern, well-regulated offshore centers allow legitimate investors to take advantage of higher rates of return or lower rates of tax on that return offered by operating via such domiciles.

Supporters of OFCs argue that offshore centers improve the flow of capital and facilitate international business transactions. These centers are widely used and are accessible to anyone who can meet the minimum investment amount or pay the obligatory fees required to open such an entity. According to finance experts, more than half of the world’s assets and investments are held in offshore jurisdictions and many well-recognized companies have investment opportunities in offshore locales.

Business operations of offshore investment are less costly and regulated than those offered in the investor’s country—or “onshore.” Payment of less tax is the main driving force behind most offshore activities. Often, taxes levied by an investor’s home country are critical to the profitability of any given investment. Using offshore-domiciled special purpose mechanisms, an investor may reduce the amount of tax payable, allowing the investor to achieve greater profitability overall. Moreover, offshore investment is less regulated than onshore investment, and the behavior of the offshore investment provider, be he a banker, fund manager, trustee, or stock-broker, is freer than it could be in a more regulated environment.

(19) What does “accessible” mean in this article?

【題組共用題幹】

請依下文回答第 16 題至第 20 題：

Offshore investment is the keeping of money in a jurisdiction other than one’s home nation. Offshore jurisdictions are a commonly accepted means of reducing the taxes levied in most countries to both large and small-scale investors alike. Locations favored by investors for low rates of tax are known as offshore financial centers (OFCs) or, sometimes, as tax havens. These include well-known centers such as Switzerland, Bermuda, and the Cayman Islands.

The level of regulatory standards and transparency differs widely among OFCs. Poorly regulated offshore domiciles have served historically as havens for tax evasion, money laundering, or to conceal or protect illegally acquired money from law enforcement in the investor’s country. However, the modern, well-regulated offshore centers allow legitimate investors to take advantage of higher rates of return or lower rates of tax on that return offered by operating via such domiciles.

Supporters of OFCs argue that offshore centers improve the flow of capital and facilitate international business transactions. These centers are widely used and are accessible to anyone who can meet the minimum investment amount or pay the obligatory fees required to open such an entity. According to finance experts, more than half of the world’s assets and investments are held in offshore jurisdictions and many well-recognized companies have investment opportunities in offshore locales.

Business operations of offshore investment are less costly and regulated than those offered in the investor’s country—or “onshore.” Payment of less tax is the main driving force behind most offshore activities. Often, taxes levied by an investor’s home country are critical to the profitability of any given investment. Using offshore-domiciled special purpose mechanisms, an investor may reduce the amount of tax payable, allowing the investor to achieve greater profitability overall. Moreover, offshore investment is less regulated than onshore investment, and the behavior of the offshore investment provider, be he a banker, fund manager, trustee, or stock-broker, is freer than it could be in a more regulated environment.

(20) According to the passage, which of the following best reflects the investor’s belief in investing offshore?