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non-resident alien with US rental property -
Greetings, David.
We are a (non-resident) Canadian couple, living overseas, who have just bought a rental property in the USA. We are seeking an accountant to advise us on what (if anything) we must do to comply with US tax law (e.g. file a tax withholding document similar to a Canadian NR-6), and to complete a 2008/09 US tax return on our behalf (ie. for calendar year 2008).
Please advise what yur fee would be to advise us on compliance, and to complete the tax return (which would not be until spring 2009).
Please also "Reply to all", so I can see your response from home or the office.
david ingram replies:
Dhahran Saudi Arabia
The United States does not have a form similar to the NR6. If you do not file a non-resident rental return in a timely manner, the penalty is that they charge YOU 30% OF THE GROSS RENT with no deductions for taxes, repairs or interest, etc.
And, if I may comment, buying a place in the USA and visiting the USA when coming to North America for visits is smarter than buying one in downtown Calgary. Have your friends and relatives visit you in the USA.
Remember that David MacLean had a letter from the CRA saying he was a non-resident and because he kept a house here and visited it regularly, was taxed when he came back from Saudi Arabia.
.When in Saudi, it is extremely important that Canadians do not have Canadianisms in their life.
In general, I would charge $450.00 for a consultation if that is what you need or want. Two US Non Resident 1040NR Tax returns for one rental would likely be in the $600 range as found in the price list which does follow.
These older Answers will give you the David MacLean case, Judge Teskey's list int he Dennis Lee case and prices.
I am a Canadian Citizen and living in Canada for the past 10 years. Currently, I am exploring opportunities in UAE.
Once we leave we do not intended to visit Canada for the next two years.
We have properties in Canada which are rented out to individuals at arms length with proper paperwork for duration of one year or more. In addition to this we have registered and non-registered investments in Canada.
We would prefer to keep our properties and investments in Canada. For mortgage and other property maintenance payments we plan on keeping our single bank account and a credit card.
Also, we plan on keeping the driver's license for some period of time until we can get a UAE drivers license. Health cards can be canceled since we would not be using it.
In your opinion what would be the best course of action that we should take. If we need to chat let me know.
You seem to have thought of everything including staying away from Canada for the first two years. That does NOT mean you can come back for three months the next year either.
If you have not read it, I include my writing for you and of course,you are always welcome to talk individually.
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I am currently a Canadian Citizen and working in B.C. I have been working in B.C for the month of January and first week of February and then left my job to pursue a job in the UAE. I will be moving there in Mid March or Early April. My wife will be working in Canada until beginning of May and moving down permanently in mid may. Will be getting our residency visas.
We have decided to sell our rental, give our warm clothes to salvation army, take our cars off insurance/give back the plates (if our family needs a car they can then buy it when theirs breaks down), stopping my membership to sports teams etc, joining a hockey team in the UAE, getting new credit cards, drivers license from Dubai, and changing my accounts in Canada to non-residency.
My question is since we have worked in Canada in 2008 (me as IC and no tax was taken and wife was taxed in hospital), sold our rental, do we declare income as a Canadian Resident or non-resident for 2008?
First of all, keep your rental if you ever intend to come back to BC. I have had a dozen people I know sell their places in BC in 2001, 2 or 3 and move to Dubai, Qatar or Kuwait. When they have come back 5 or six years later, they find that the house they sold has gone up in value more than the gross income they made in their tax free haven and their savings do not come close to getting them back into the market with an equal housing unit.
You can keep a $5,000,000 house in Canada and as long as it is rented to a stranger for a lease which is a year or more, it does not affect your residency.
You will have become a non-resident at some time. For you, it may be April 1 and for your wife, it may be May15th.
Leaving your cars here in some sort of storage (even for free in your brother-in-laws backyard) is more dangerous for residency purposes than leaving a rented $5,000,000 house.
You each need to file form NR6 for the 2008 rental BEFORE you leave.
Then a year from now, you each need to file a 2008 departing Canada tax return with forms 1161 and maybe 1243 and 1244. Failure to file T1161 usually results in a fine of $2,500 ($25.00 a day for 100 days). Although I concede that you could be just a day late, the minimum penalty is $100 (4 days worth) but I have never seen one less than $2,500 because the forms are always three or four months or more late when late. These departing returns for 2008 are due by April 30, 2009.
Then, assuming that you have followed my advice and kept the rental, you will need to file forms T1159 and T776 to report the non-resident rental income for the rental. These 2008 Sec 216(4) Canadian non-resident rental returns are due by June 30, 2009.
I am a registered nurse here in Ontario Canada and I am interested in going
to Saudi Arabia for a year or two to work.  I will have to sever my ties with
Canada.  I have loans I am paying so I will still have a bank account.
Other nurses  I have known as kept there drivers license.  Will I still be
taxed if I keep my drivers license?  I don't own a home or a car so that
won't be a problem.  What would you do in my situation?  I was also told
I can keep my Visa but will cancel everything else.
Keeping a driver's licence AND a visa card is asking to be taxed if you are
only gone for a year or two.
Keeping the bank account as a non-resident account is fine.
Read Judge Teskey's decision in the Dennis Lee case.
what are the rules?
Well, to leave Canada for tax purposes, you must give up clubs, bank accounts, memberships, driving licences, provincial health care plans, family allowance payments (if you are a returning resident, you can continue to get Family Allowance out of the country), your car, and furniture. You can keep a house here as an investment and rent it out, but it must be rented on lease terms of a year or more. And you MUST have an agent sign an NR6 for you (see example). This NR6 has the Canadian Resident AGENT ** guarantee the Canadian Government that if YOU do not pay your tax to Canada, the AGENT WILL. Even after fulfilling the foregoing, the Canadian government can still tax you or "try" to tax you on your income out of the country. If you are being paid by a Canadian Company, they can quite often succeed.
Even though you can collect family allowance out of the country, don't! One client's wife found out that she could get family allowance out of the country if she said they were coming back to Canada. She got some $3,000 of family allowance and cost the family some $80,000 in income tax when they came back to Canada from Brazil. I will never forget the husband's expression when he found out why he had been reassessed and I will never forget his wife's explanation. She said he was a skinflint and never gave her any money. The total episode cost them their house.
** The "agent" referred to above can be a friend, relative, or a business such as ours. We charge a minimum of $40.00 per month to be an "AGENT" for an NR-6 filing. This $480 per year is "in addition" to any other fees but "well worth it" of course. It stops your mother, father, brother, next door neighbour or ex-best-friend from being plagued by paperwork they do not understand.
OUT OF CANADA AND RESIDENT - IN CANADA AND NON-RESIDENT
It is possible to be physically "in Canada" and be treated as a Non-Resident and it is possible to be out of the country for seven years, or never have even lived in Canada, but wanted to, and be taxed as a Canadian resident as the following three cases show. In case you missed it, the reason for the different rulings is the "INTENT" of the parties involved. Wolf Bergelt intended to leave Canada. David MacLean was only working out of the country. He still maintained a residence and could not ever become a resident of Saudi Arabia anyway. Dennis Lee "wanted" to live in Canada.
In 1986, Wolf Bergelt won non-resident status before Judge Collier of the Federal Court, even though he was only out of the country for four months and his family stayed behind to sell his house. He had given up his memberships, kept only one bank account and rented an apartment in California until his house in Canada was sold. Four months after his move, his company advised him that he was being transferred back to Canada. Judge Collier said his move was a permanent (although short) move and he was a non-resident for tax purposes for those four months.
In 1985, David MacLean lost his claim for non-residence status even though he was gone for seven years. He kept a house and investments in Canada and returned a couple of times a year to visit parents. He had even been to the Tax Office and received a letter on January 29, 1980 stating that his Canadian Employer could waive tax deductions because he was a non-resident. However, he did not advise his banks, etc. that he was a non-resident so that they would withhold tax, he did not rent his house out on a long term lease and he did not do any of the things that makes a person a "NON-RESIDENT". Judge Brule of the Tax court of Canada said that he thought Mr. MacLean had stumbled on the non-resident status by chance rather than by design. In other words, to become a non-resident of Canada, you must become a bone fide resident of another country. As a rule, only a Muslim born in Saudi Arabia to Saudi Arabian parents can become a Saudi Arabian citizen. The best that David MacLean can hope for is that he has a Saudi Arabian temporary work permit.
In other words, when a person leaves a place, they usually leave and establish a new identity where they are because the "new place" is where they live now. Trying to "look" like a non-resident is not the same as "BEING" a non-resident - think about it.
In 1989, Denis Lee won part but lost most of his claim for non-resident status. He was a British Subject who worked on offshore oil rigs. He maintained a room at his parents house in England and held a mortgage on his ex-wife's house in England. For the years 1981, 82 and 83 he did not pay income tax anywhere. in 1981 he married a Canadian and she bought a house in Canada in June of 1981. On September 13, 1981, he guaranteed her mortgage at the bank and swore an affidavit that he was "not" a non-resident of Canada. [As I have said in the capital gains section of this book, bank documents will get you every time.] During this time he had a Royal Bank account in Canada and the Caribbean but no Canadian driver's licences or club memberships, etc.
Judge Teskey said:
"The question of residency is one of fact and depends on the specific facts of each case. The following is a list of some of the indicia relevant in determining whether an individual is resident in Canada for Canadian income tax purposes. It should be noted that no one of any group of two or three items will in themselves establish that the individual is resident in Canada. However, a number of the following factors considered together could establish that the individual is a resident of Canada for Canadian income tax purposes":
- past and present habits of life;
- regularity and length of visits in the jurisdiction asserting residence;
- ties within the jurisdiction;
- ties elsewhere;
- permanence or otherwise of purposes of stay;
- ownership of a dwelling in Canada or rental of a dwelling on a long-term basis (for example, a lease of one or more years);
- residence of spouse, children and other dependent family members in a dwelling maintained by the individual in Canada;
- memberships with Canadian churches, or synagogues, recreational and social clubs, unions and professional organizations (left out mosques);
- registration and maintenance of automobiles, boats and airplanes in Canada;
- holding credit cards issued by Canadian financial institutions and other commercial entities including stores, car rental agencies, etc.;
- local newspaper subscriptions sent to a Canadian address;
- rental of Canadian safety deposit box or post office box;
- subscriptions for life or general insurance including health insurance through a Canadian insurance company;
- mailing address in Canada;
- telephone listing in Canada;
- stationery including business cards showing a Canadian address;
- magazine and other periodical subscriptions sent to a Canadian address;
- Canadian bank accounts other than a non-resident account;
- active securities accounts with Canadian brokers;
- Canadian drivers licence;
- membership in a Canadian pension plan;
- holding directorships of Canadian corporations;
- membership in Canadian partnerships;
- frequent visits to Canada for social or business purposes;
- burial plot in Canada;
- legal documentation indicating Canadian residence;
- filing a Canadian income tax return as a Canadian resident;
- ownership of a Canadian vacation property;
- active involvement with business activities in Canada;
- employment in Canada;
- maintenance or storage in Canada of personal belongings including clothing, furniture, family pets, etc.;
- obtaining landed immigrant status or appropriate work permits in Canada;
- severing substantially all ties with former country of residence.
"The Appellant claims that he did not want to be a resident of Canada during the years in question. Intention or free choice is an essential element in domicile, but is entirely absent in residence."
Even though Dennis Lee was denied residency by immigration until 1985 (his passport was stamped and limited the number of days he could stay in the country) and he did not purchase a car until 1984, or get a drivers licence until 1985, Judge Teskey ruled that he was a non-resident until September 13, 1981 (the day he guaranteed the mortgage and signed the bank guarantee) and a resident thereafter.
My point is made. Residency for "TAX PURPOSES" has nothing to do with legal presence in the country claiming the tax. It is a question of fact. My thanks to Judge Teskey for an excellent list. The italics are mine and refer to the items which I usually see people trying to "hold on to" after they leave and are trying to become non-residents. No single item will make you a resident, but there is a point where the preponderance of "numbers" leap out and say, "He / She is a resident of Canada, no matter what he / she says."
The case above is not unusual in any way. It is a fairly typical situation in my office.
In 1990, John Hale was taxed as a resident on $25,000 of directors fees he had received from his Canadian Employer and on $125,000 he received for exercising a share stock option given to him when he had been a resident of Canada (the option, not the stock). Judge Rouleau of the Federal Court ruled that section 15(1) of the Great Britain / Canada Tax Convention did not protect the $125,000 as it was not "salaries, wages, and other remuneration". It was, however a benefit received by virtue of employment within the meaning of section 7(1)(b) of the act.
Even a car you do not own can make you a resident as the next sailor found out.
In 1988, Frederick Reed was claimed by the Canadian Government as one of their own. He lived on board ship and shared an apartment with a friend in Bermuda but only occasionally. He also stayed with his parents in Canada when visiting his employer in Halifax. Judge Bonner of the Tax court ruled that he could not claim his place of employ or the ship as his residence and just because he did not have a fixed abode, did not make him a non-resident. He was also the beneficial owner of a car in Canada which even though of minor consequence, served to add to his Canadian Residency. He had in fact borrowed money from a credit union to buy the car, even though it was registered in his father's name. He had maintained his Canadian Driver's licence as well.
An interesting case in June, 1989 involved Deborah and James Provias who left Canada in October of 1984. They had sold a multiple unit building to James' father on September 21, 1984 but the statement of adjustments did not take place until December 1, 1984. They tried to write off rental losses and a terminal loss against other income as `departing Canadians'. Judge Christie of the Tax Court ruled that they had left before the sale and were not entitled to the terminal loss or another capital loss as these could only be applied against income earned in Canada from October 13, 1984 (the day they left) to November 30, 1984 (the day before the sale) and there was no income, only a rental loss.
But June, 1989 was a good month for Henry Hewitt. He had been a non-resident living in Libya for four years and received some back pay after returning to Canada. DNR tried to tax him on the money but Judge Mogan of the Tax Court came to the rescue. He ruled that although Canadians were usually taxable on money when received, that assumed that the money itself was taxable in Canada, which was not true in this case.
In 1989, James Ferguson lost his claim for non-residency status but from the information, it didn't stand a chance anyway. He had been in Saudi Arabia on a series of one year contracts for four years. His wife remained employed in Canada, and he kept his house, car, driver's licence, union membership, and master plumber's licence. Judge Sarchuk ruled that he had always intended to return to Canada and was a resident.
A similar situation involved John and Johnnie M. Eubanks in the United States. He was working on an offshore oil rig in Nigeria with a Nigerian work permit and attempted to claim non-resident status for the purposes of exempting the foreign earned income exclusion. His wife was in the United States at all times and because he worked 28 days on and 28 days off, he returned to the U.S. for his rest periods using 4 days for travel and 24 days for rest with his family. He did not spend any 330 day period (out of a year) in Nigeria and only had a residency permit for the purposes of working in Nigeria. Judge Scott ruled he was a resident of the U.S. and taxed him some $20,000 with another $6,000 penalties and interest.
The Tax departments in Canada and the U.S. issue Interpretation Bulletins and Information Circulars and Guidance Pamphlets. These documents sometimes get people in trouble because the individual reads the good part and doesn't pay any attention to the exceptions. The following case ran contrary to a Guidance Pamphlet issued by the IRS.
On and Off-shore Oil rigs were involved with William and Margaret Mount and Jesse and Mary Wells. William and Jesse worked in the United Arab Emirates. However, they kept their homes and families in Louisiana and kept their driver's licences in Louisiana and voted in Louisiana. No evidence was shown that they had tried to settle in The United Arab Emirates. Judge Jacobs turned down claimed exclusions of approximately $75,000 each.
There isn't any question about what oil rig people talk about on oil rigs. It has to be "how to beat the tax man". Unfortunately, they all seem to think it is easy. Another such story follows.
In 1989, Clarence Ritchie found out that bona fide residence means just what it says. You cannot be a non-resident of the U.S. for tax purposes if you are not a bona fide resident of another country. He was working on the Mobil Oil Pipeline in Saudi Arabia and although when he left he was married with a couple of kids, by the time he returned permanently, he was a happily divorced man. Judge Scott ruled that though he did not have an abode in the United States, he had not established one in Saudi Arabia and therefore was not entitled to the foreign earned income exclusion which requires you to be away for 330 days out of 365. He had worked a 42 days on, 21 days off schedule and usually returned to the U.S. for his days off although he did spend time in Tunisia, England, Italy and Greece.
On a final note, as explained on page 143 of the "PINK" 17th edition of my ULTIMATE TAX BOOK, it is possible to have three countries after you for tax. If you are thinking of taking a job because a recruiter told you the money is tax free, think twice and check three times with competent individuals about what the rules "really are". No government likes giving up the right to tax its citizens.
DEBT SECURITIES - BANK ACCOUNTS
Non-residents of Canada with investments in Canada are subject to a 25% non-resident withholding tax on any money paid to them while they are out of the Canada. Therefore, if they have $10,000 in the Bank of Montreal and they live in Argentina, The Bank of Montreal must withhold 25 cents out of every dollar of interest paid to the account. Most tax treaty countries such as Great Britain, Germany, the United States, and Australia have a reciprocal agreement with Canada that limits the withholding to 15%.
On February 11, 2008, David Ingram wrote:
It is very unlikely that blind or unexpected email to me will be answered. I receive anywhere from 100 to 700 unsolicited emails a day and usually answer anywhere from 2 to 20 if they are not from existing clients. Existing clients are advised to put their 'name and PAYING CUSTOMER' in the subject line and get answered first. I also refuse to be a slave to email and do not look at it every day and have never ever looked at it when I am out of town. e bankruptcy expert US Canada Canadian American Mexican Income Tax service and help
However, I regularly search for the words"PAYING CUSTOMER" and always answer them first if they did not get spammed out. For the last two weeks, I have just found out that my own email notes to myself have been spammed out and as an example, as I wrote this on Dec 25, 2007 since June 16th, my 'spammed out' box has 47,941 unread messages, my deleted box has 16645 I have actually looked at and deleted and I have actually answered 1234 email questions for clients and strangers without sending a bill. I have also put aside 847 messages that I am maybe going to try and answer because they look interesting. -e bankruptcy expert US Canada Canadian American Mexican Income Tax service and help
Therefore, if an email is not answered in 24 to 48 hours, it is likely lost in space. You can try and resend it but if important AND YOU TRULY WANT OR NEED AN ANSWER from 'me', you will have to phone to make an appointment. Gillian Bryan generally accepts appointment requests for me between 10:30 AM and 4:00 PM Monday to Friday VANCOUVER (Seattle, Portland, Los Angeles) time at (604) 980-0321. david ingram expert US Canada Canadian American Mexican Income Tax service and help.
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Disclaimer: This question has been answered without detailed information or consultation and is to be regarded only as general comment. Nothing in this message is or should be construed as advice in any particular circumstances. No contract exists between the reader and the author and any and all non-contractual duties are expressly denied. All readers should obtain formal advice from a competent and appropriately qualified legal practitioner or tax specialist for expert help, assistance, preparation, or consultation in connection with personal or business affairs such as at www.centa.com. If you forward this message, this disclaimer must be included." e bankruptcy expert US Canada Canadian American Mexican Income Tax service and help.
David Ingram gives expert income tax service & immigration help to non-resident Americans & Canadians from New York to California to Mexico family, estate, income trust trusts Cross border, dual citizen - out of country investments are all handled with competence & authority.
Phone consultations are $450 for 15 minutes to 50 minutes (professional hour). Please note that GST is added if product remains in Canada or is to be returned to Canada or a phone consultation is in Canada. ($472.50 with GST if in Canada) expert US Canada Canadian American Mexican Income Tax service and help.
This is not intended to be definitive but in general I am quoting $900 to $3,000 for a dual country tax return.
$900 would be one T4 slip one W2 slip one or two interest slips and you lived in one country only (but were filing both countries) - no self employment or rentals or capital gains - you did not move into or out of the country in this year.
$1,200 would be the same with one rental
$1,300 would be the same with one business no rental
$1,300 would be the minimum with a move in or out of the country. These are complicated because of the back and forth foreign tax credits. - The IRS says a foreign tax credit takes 1 hour and 53 minutes.
$1,600 would be the minimum with a rental or two in the country you do not live in or a rental and a business and foreign tax credits no move in or out
$1,700 would be for two people with income from two countries
$3,000 would be all of the above and you moved in and out of the country.
This is just a guideline for US / Canadian returns
We will still prepare Canadian only (lives in Canada, no US connection period) with two or three slips and no capital gains, etc. for $200.00 up.
With a Rental for $400, two or three rentals for $550 to $700 (i.e. $150 per rental) First year Rental - plus $250.
A Business for $400 - Rental and business likely $550 to $700
And an American only (lives in the US with no Canadian income or filing period) with about the same things in the same range with a little bit more if there is a state return.
Moving in or out of the country or part year earnings in the US will ALWAYS be $900 and up.
TDF 90-22.1 forms are $50 for the first and $25.00 each after that when part of a tax return.
8891 forms are generally $50.00 to $100.00 each.
18 RRSPs would be $900.00 - (maybe amalgamate a couple)
Capital gains *sales) are likely $50.00 for the first and $20.00 each after that.
Catch - up returns for the US where we use the Canadian return as a guide for seven years at a time will be from $150 to $600.00 per year depending upon numbers of bank accounts, RRSP's, existence of rental houses, self employment, etc. Note that these returns tend to be informational rather than taxable. In fact, if there are children involved, we usually get refunds of $1,000 per child per year for 3 years. We have done several catch-ups where the client has received as much as $6,000 back for an $1,800 bill and one recently with 6 children is resulting in over $12,000 refund.
This is a guideline not etched in stone. If you do your own TDF-90 forms, it is to your advantage. However, if we put them in the first year, the computer carries them forward beautifully.
This from "ask an income trusts tax service and immigration expert" from www.centa.com or www.jurock.com or www.featureweb.com. David Ingram deals on a daily basis with expatriate tax returns with multi jurisdictional cross and trans border expatriate problems for the United States, Canada, Mexico, Great Britain, United Kingdom, Kuwait, Dubai, Saudi Arabia, Thailand, Indonesia, Japan, China, New Zealand, France, Germany, Spain, Italy, Russia, Georgia, Brazil, Peru, Ecuador, Bolivia, Scotland, Ireland, Hawaii, Florida, Montana, Morocco, Israel, Iraq, Iran, India, Pakistan, Afghanistan, Mali, Bangkok, Greenland, Iceland, Cuba, Bahamas, Bermuda, Barbados, St Vincent, Grenada,, Virgin Islands, US, UK, GB, and any of the 43 states with state tax returns, etc. Rockwall, Dallas, San Antonio Houston, Denmark, Finland, Sweden Norway Bulgaria Croatia Income Tax and Immigration Tips, Income Tax Immigration Wizard Antarctica Rwanda Guru Consultant Specialist Section 216(4) 216(1) NR6 NR-6 NR 6 Non-Resident Real Estate tax specialist expert preparer expatriate anti money laundering money seasoning FINTRAC E677 E667 105 106 TDF-90 Reporting $10,000 cross border transactions Grand Cayman Aruba Zimbabwe South Africa Namibia help USA US Income Tax Convention. Advice on bankruptcy e bankruptcy expert US Canada Canadian American Mexican Income Tax service and help .
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Solar Photovoltaic (PV) Market Size By Connectivity (On-Grid, Off-Grid), By Mounting (Ground Mounted, Roof-Top), By End-Use (Residential, Commercial & Industrial, Utility), COVID- 19 Impact Analysis, Regional Outlook, Application Potential, Competitive Market Share & Forecast, 2022 – 2032
Solar PV Market size exceeded USD 140 billion in 2021 and is projected to expand at more than 5% CAGR from 2022 to 2032. The demand for green energy sources is increasing at a notable pace across the world as residential and commercial customers are looking for various ways to cut down their carbon emissions.
Governments worldwide are setting up solar power plants to help nations achieve their net zero emission goals. For example, the Emirates Water and Electricity Company (EWEC) announced in July 2020 that an Abu Dhabi National Energy Company (Taqa)-led consortium and Masdar, a government agency, would build a 2-GW solar photovoltaic (PV) plant at Al Dhafra, Abu Dhabi. This initiative was aimed at enabling the UAE to achieve its target of sourcing close to 44% of its power from clean energy sources by 2050.
Solar Photovoltaic (PV) Market Report Coverage
142 Billion (USD)
262.3 Billion (USD)
Connectivity, Mounting, End-use
Increasing focus on clean electricity through various solar PV targets
Growing focus on green and net zero initiatives
Favorable government schemes
Rising decentralized and off-grid solar installations
Increasing investments across utility scale projects
Enhanced deployment for rooftop and large-scale solar PV systems
Longer payback period
Availability of other clean energy alternatives
Several technological advancements are being introduced in solar components and products, creating significant opportunities for industry expansion. For instance, in June 2022, researchers at Princeton University created the first commercially viable perovskite solar cells. These cells can be produced in room temperature and need lesser energy to manufacture than silicone ones, lowering production costs and supporting the progress of solar PV manufacturing companies.
Economic feasibility to boost adoption of on-grid solar PV systems
Solar PV market from the on-grid connectivity segment is anticipated to cross 340 GW by 2032. These systems are more economical than their off-grid counterparts as they possess high net metering abilities and incur low equipment & installation costs. They also enable power plants to increase their electricity generation capacity, further escalating their penetration in regions that do not have adequate and affordable access to power. In addition, on-grid solar PV systems do not require batteries and can help companies reduce their maintenance costs and electricity bills.
Ground mounted solar PV systems gain traction due to better safety properties
Ground mounted solar PV market size is expected to register more than 4% growth rate through 2032. These machines possess several benefits, including enhanced efficiency, easy installation & maintenance, high performance, and greater variability in orientation & inclination. Ground mounted solar PV systems are also easier to clean after extreme weather events, such as heavy snowfall, or during the autumn season.
Also, the replacement of faulty or old solar panels in ground mounted systems is easier as compared to rooftop systems, allowing users to easily identify problems that can affect their energy production capacity. Ground mounted panels also possess the advantage of safe electrical grounding, which will further foster their adoption for solar power generation.
Favorable government reforms to accelerate product installation in residential areas
Residential solar PV market is predicted to record USD 26 billion by 2032. Governments are introducing a variety of reforms, mandates, tax credits, and policies to encourage households to adopt sustainable means of generating electricity. For instance, in 2021, the US government offered a 26% tax credit under the solar Investment Tax Credit (ITC) for solar systems installed at homes between 2020 and 2022.
There is also a rising inclination towards the development of sustainable buildings, which may boost the deployment of solar PV panels. Rooftop solar PV panels, for example, are a suitable solution for residential buildings, which generally do not have enough open spaces to install ground mounted systems.
Supportive government schemes to propel industry growth across North America
North America solar PV market is poised to observe nearly 4% gains through 2032. The introduction of a variety of supportive initiatives, such as tax rebates, funding, and feed-in tariff schemes is bolstering the deployment of solar PV panels across the region. For example, the Canada Green Homes Grant was launched in 2022 to offer Canadian residents discounts worth up to USD 3,719 on authorized retrofits in energy-efficient homes, including the installation of solar panels. Moreover, the rising adoption of renewables across residential, commercial, and industrial applications will augment regional industry trends.
Partnerships & other initiatives will help key players establish their industry presence
Top participants operating in the solar PV market are Trina Solar, First Solar, Canadian Solar, Jinko Solar, REC Solar Holdings AS, GCL-SI, CsunSolar Tech, and Solaria Corporation, amongst others. Strategic partnerships, collaborations, and mergers by major players along with the development of several large-scale projects in emerging nations will enhance the industry scenario.
For example, in August 2022, CSI Solar, a subsidiary of Canadian Solar, signed an investment agreement with the municipal government of Qinghai province in China. Under the agreement, the firm plans to construct a production facility of approximately 50,000-ton capacity of high-purity polysilicon and aims to set up an industrial-scale solar manufacturing park in Haidong. The deal improved CSI Solar's presence at the global level and helped the firm establish a strong position across the industry.
Effect of COVD-19 outbreak on solar PV market trends
The COVID-19 pandemic had a negative impact on the manufacturing and sales of solar PV panels as the outbreak forced factories to halt their production for a temporary period. The crisis also caused multiple supply chain disruptions as the import and export of various solar components were stopped to contain the spread of the virus. This led to several delays in setting up solar power plants and hindered the progress of renewable energy adoption in many countries. However, the gradual recovery of the global economy, alongside a favorable regulatory landscape in many nations worldwide may drive industry growth during the forecast period.
The solar PV market research report includes in-depth coverage of the industry with estimates & forecast in terms of "MW" & "USD Million" from 2019 to 2032, for the following segments:
Market Insights, By Connectivity
Market Insights, By Mounting
Market Insights, By Application
The above information has been provided for the following regions and countries:
Authors: Ankit Gupta, Sristhi Agrawal
How big is the global solar PV market?
The market size of solar PV crossed USD 140 billion in 2021 and is expected to record a CAGR of over 5% through 2032.
What are the key factors fueling ground mounted solar PV panel installation?
Ground mounted solar photovoltaic market size is expected to register more than 4% growth rate through 2032 due to multiple benefits, such as enhanced efficiency, easy installation & maintenance, high performance, and greater variability in orientation & inclination.
Why is the solar PV industry growing in the North American region?
The North America market is predicted to observe more than 4% gains till 2032, owing to the introduction of supportive initiatives, such as tax rebates, funding, and feed-in tariff schemes to bolster the deployment of solar PV panels.
Who are the top manufacturers of solar PV panels?
Top companies operating in industry are Trina Solar, First Solar, Canadian Solar, Jinko Solar, REC Solar Holdings AS, GCL-SI, CsunSolar Tech, and Solaria Corporation, among others.
Tables & Figures: 1217


To a great extent, how you feel is linked to the body's ability to deal with toxins. This treatment addresses this issue and is one of the most indulgent therapies available. The therapy commences with a salt glow to stimulate the superficial circulation and remove dead skin cells. Aromatic oils and marine algae preparations are selected and anointed on the skin, over which a thick layer of warm paraffin wax is applied. The client is then cocooned in a warm wrap as the stresses ebb away. Manual massage concentrating on tension, stress relief and detoxification techniques draws the treatment to its ultimate conclusion.
Cheryl's acclaimed therapy is internationally renowned through her seminar programmes with the Federation of Holistic Therapists.


Federal antitrust law is intended to protect the competitiveness of the marketplace, based in part on the idea that competition benefits consumers. In a genuinely competitive market, consumers give their business to the company that best meets their wants and needs. Businesses therefore have incentives to be responsive to consumer demands, such as keeping prices low or maintaining a high quality of goods or services. Antitrust law prohibits practices aimed at suppressing or preventing competition. A business that has a monopoly in a particular market does not violate antitrust law solely by virtue of its monopoly, but any activity that prevents competitors from entering the market is likely to draw the attention of regulators. The Federal Trade Commission (FTC), which enforces laws against unfair competition, recently settled a claim alleging anticompetitive practices against a company that was first to market with a polymer used in medical devices. In the Matter of Victrex plc, et al., No. 141-0042, consent order (FTC, Apr. 27, 2016).The Sherman Antitrust Act of 1890, 15 U.S.C. § 1 et seq., established a system of federal laws against anticompetitive business practices. A company that holds a monopoly violates this law if it prevents new entrants to the market, such as by requiring customers to sign contracts with an exclusivity clause stating that they will not do business with any competitors. A company might unlawfully attempt to become a monopoly by selling a product at a loss in order to drive out competitors, a practice known as "dumping." Two or more companies might violate antitrust law by colluding in a way that prevents competition, such as price-fixing. The FTC Act, 15 U.S.C. § 41 et seq., overlaps somewhat with federal antitrust law in its prohibition on unfair competition.
The respondent in Victrex is a United Kingdom-based manufacturer of polymer products. It was first to market with implant-grade polyetheretherketone (PEEK), a polymer used in implanted medical devices, in the late 1990s. According to the FTC, two other companies began manufacturing implant-grade PEEK in the late 2000s. These potential competitors offered the product to medical device manufacturers at a much lower price, but they were unable to gain much of the market. In 2014, the FTC claimed, the respondent still had more than 90 percent of global sales of implant-grade PEEK.
The FTC's complaint alleged that the respondent used exclusivity clauses in its contracts with medical device manufacturers to keep competitors out of the market. These clauses effectively barred the respondent's customers from purchasing implant-grade PEEK from other suppliers. The respondent allegedly used a variety of strategies to compel its customers to agree to exclusivity, including withholding its support in customers' efforts to obtain regulatory approval for products containing implant-grade PEEK. The FTC claimed that these practices were "unfair methods of competition" in violation of § 5 of the FTC Act. 15 U.S.C. § 45.
The parties entered into a settlement agreement in late April 2016. It states that any new contract between the respondent and a customer may not contain exclusivity provisions, and any exclusivity clauses in existing contracts are not enforceable. It also prohibits the respondent from retaliating against any customer that purchases implant-grade PEEK from a competitor, such as by withholding regulatory support.
Business transactions attorney James G. Schwartz has represented Bay Area businesses and business owners for more than 38 years. We assist clients in a wide variety of litigation and transactional matters, helping them understand their rights and protecting their interests. To schedule a free and confidential consultation with a knowledgeable and experienced business advocate, contact us today online or at (925) 463-1073.


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Home Catalog History Military History The Jedburghs: The Secret History of the Allied Special Forces, France 1944
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This Author: William Irwin
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The Jedburghs: The Secret History of the Allied Special Forces, France 1944
by William Irwin
William Irwin
Patrick Lawlor
Tantor Audio
The first full history of the pioneering Special Forces units of World War II---dropped behind German lines into France to assist with the D-Day landings---told by a former U.S. Special Forces colonel with unique access to surviving veterans.
The story of the Special Forces in World War II has never fully been told before. Information about them began to be declassified only in the 1980s. Known as the Jedburghs, these Special Forces were selected from members of the British, American, and Free French armies to be dropped in teams of three deep behind German lines. There, in preparation for D-Day, they carried out what we now know as unconventional warfare: supporting the French Resistance in guerrilla attacks, supply-route disruption, and the harassment and obstruction of German reinforcements. Always, they operated against extraordinary odds. They had to be prepared to survive pitched battles with German troops and Gestapo manhunts for weeks and months while awaiting the arrival of Allied ground forces. They were, in short, heroes.
The Jedburghs finally tells their story and offers a new perspective on D-Day itself. Will Irwin has selected seven of the Jedburgh teams and told their stories as gripping personal narratives. He has gathered archival documents, diaries, and correspondence, and interviewed Jed veterans and family members in order to present this portrait of their crucial role----a role recognized by Churchill and Eisenhower---in the struggle to liberate Europe in 1944-45.
This is narrative history at its most compelling; a vivid drama of the battle for France from deep behind enemy lines.
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Published: November 2005
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8 Discs


With the Paradise Papers hitting headlines and highlighting potential tax avoidance schemes this article seems to have been buried under the sand. Fraudulent activity costs the UK £190m annually. It is of course still rising as new types of white collar crimes catch up on the statistical tick box.
Technology continues to control more and more money making this the paradise heaven for fraudsters.
"The 2017 Annual Fraud Indicator highlights again the colossal cost of fraud to the UK economy," said professor Mark Button, director of the University of Portsmouth's Centre for Counter Fraud Studies. "At £190bn it would represent more than the UK government spends on health and defence combined, or on all welfare payments, bar pensions." Earlier this year, a survey by the Office of National Statistics found that fraud was the most common crime in England and Wales. This revelation came after cybercrime and fraud were included in the Crime Survey for England Wales for the first time.
Fifa world cup fraud - own goal?
When something 'not so fishy' has been going on.


Lasik Eye Surgery • View topic - Hyperopic update (enhancement done) – happy at last!
Hyperopic update (enhancement done) – happy at last!
Here I am again in the 'Just Had It' section – and happy at last!
Most important thing I've learnt throughout the last year – choice of doctor is critical! The best surgeon in the world is no use if he doesn't REALLY care about his patients and their outcome. Find a doc with a good reputation and make sure that reputation extends to post operative care. To illustrate, my original doc was a like a magician manipulating the flap. He is a very experienced ophthalmic surgeon – does cataracts and all the rest as well as lasik. BUT – when I went to him for my 6 month checkup and complained of double vision etc he said, and I quote: "I don't know why you're seeing like that. You can read 20/20 in my office – it's a good result! Thanks and good bye". I was amazed and appalled. He told me I had and I quote "about half a diopter of astigmatism and it shouldn't really bother me".
Luckily, I got a referral for a second opinion. Now the 2nd doc I went to told me exactly why I was seeing twice as many lines on a tennis court as there are supposed to be. According to his machine my eyes were at: LE +1.0 / -1.0 / 030 and RE +1.75 / -0.5 / 153. This was backed up by a cycloplegic refraction which confirmed the wavefront analysis. This surgeon took an hour of his time to talk to me about the issues I was having.
Yesterday I had an enhancement – ilasik custom with the visx s4. The flap took a bit of work to lift. Apparently intralase flaps bond better than blade created flaps but it was a lot easier than getting the initial flap done. I wish I could name doctors on this site because I would recommend him to anyone. A fantastic surgeon and a really nice guy. Talked me through the whole thing start to finish. Anyone in Aus (Sydney) needs a recommendation send Glenn an email and I'll pass his details on! (hope thats ok Glenn).
Its been 27 hours since the enhancement and whilst there's plenty of swelling etc, I can tell already that the result is infinitely better than the first time. I can already see the 20/20 line on the chart even through that day after lasik fog. The whole experience has been like chalk and cheese compared to the first time around!
How long did you wait before getting the enhancement done from your initial lasik?
Glad to hear you are doing well and pleased with the enhancement.
I'm a high hyperope and have been following your discussions. I remember you mentioning that you started off around +5. It seems that you still had a significant amount of hyperopia left after your first procedure. Just wondering if this was a result of your first doc under correcting you or if this was a result of regression over the course of several months? Good luck with your recovery!
DryEye wrote: Great to Hear!
Looks like he had it in July 6th of 2007.
Way to go, Croanster! That's what we like to hear. Good advice about doctors. I myself, have sought out a second opinion as well. I am very fond of my surgeon, but still having difficulties, so I thought it was in my best interest to have a second opinion. I like the second doctor just as much, and he has more advanced equipment..and is able to do some further testing on me. I figure between the two of them, they can figure out why my left eye is blurry!
Hi mjs71 – I think it was a matter of regression. I definitely wasn't under corrected in fact I was quite concerned that I'd ended up short-sighted. This wasn't the case. I think my eyes were fairly stable from around 5 – 6 months out. My new doc said he'd have done an enhancement at maybe 6 months instead of waiting a year.
I was around +5.0 right eye but only around +3.25 left eye – I expected a better result than I got initially with the left eye. Finger crossed.
Today: All the pain has gone! Great! Left eye is fuzzier today than it was yesterday. Right is about the same. Been through this before though and I expect it to be unstable for a while. Actually, my right eye is very sharp close up which is a good sign. Left one was the harder one to lift the flap so I expect it'll be fluctuating until that heals up a bit.
Best news so far: I had a substantial amount of 'glare' in my right eye pre enhancement which seems to be pretty much gone! Woo hoo!
It's been two months since your 11 month enhancement. Do you have any residual refractive error left in either eye? And how about clarity and glare with night lights when the pupil opens up more? Any dry eye issues?
Re: Hyperopic update (enhancement done) – happy at last!
it has been a long time since you had your enhancement, and if you are able to get this notification from the forum (to your user account) i would be very pleased if you would provide updates (it was very technical and informative information) about your current prescription and how you solved your dry eyes issues (if you had any).
I am in a 3 months mark, and have some sort of dry eye, some really good day and some bad day regarding quality of vision.
I have had some regression, and if it would stay like today i would be happy.
I really hope this post can reach you some way, and any other hyperopic who had lasik would comment or share any information and experience they had so far.
god bless you all and good luck to me.


Royal Berkshire Shooting School will be holding a series of 'Young Shots Go Really Wild' workshops for 10 – 18 year olds over the 2015 school holidays.
The all-day courses will act as a comprehensive introduction to shooting, provided by full-time instructors, but that doesn't mean that those already in to their shooting who want to improve their skills can't attend. The courses will be based at Royal Berkshire Shooting School in Pangbourne and cover a wide range of game shooting topics, from safety and licensing to shooting etiquette and sportsmanship.
Each attendee to the courses at Royal Berkshire Shooting School will receive a certificate of attendance.
The cost to attend a course at Royal Berkshire Shooting School is £150. The courses are set to take place on Thursday April 2, Thursday July 30, Friday October 23 and Thursday December 18.
To book a place, contact Royal Berkshire Shooting School on 01491 672900.


Version 4.8 comes with several exciting updates.
App users have long wished for a "what you see is what you get" (WYSIWYG) editor on iOS. Until now, a rich mobile editing experience on the iOS app was reserved for those who felt comfortable with HTML. But not everyone is comfortable with coding, and few find it convenient to use code on a mobile device. The visual editor removes this technical friction and makes creating and publishing content on the go simpler. No code necessary!
The new editor interface has been streamlined for the most frequently used functionality. For our coders, poets, code poets, and folks that want to add more custom elements to their content, the new editor comes equipped with an HTML toggle. Hop over to the HTML view to add more complex styling like headers, <!–more–>, shortcodes, and single-line spacing.
The WordPress mobile apps are open source and work for both WordPress.com and WordPress self-hosted blogs. Wonderful people from the entire WordPress community contribute to making each release a success. Thanks to all of the iOS app contributors, and thanks to our wonderful users who share thoughtful feedback daily.
I like this! Very user-friendly! Thanks!
Yeah, I like the new update but still lacks the feature of you want to center or justify.
I'm really excited excited about the photo feature so I can see the placement.
IN LOVE with this update! However, posting still needs to streamline block quotes. I was blocking quotes in one of my posts yesterday, and it was complicated. Had to HTML to get them the way I wanted.
Thank you for the great information, very helpful!
I think I will like the new WYSIWYG editor.
I'm an artist. Being able to insert photos of my art in my posts is huge. Thanks WP!!!!!
What about android! The mobile editor doesn't have all features that desktop has… Hope all that gets incorporated too for android.
I do, however, enjoy reading / commenting from my phone. I also check my stats and notifications from there and I like to be able to reply to comments left on my posts. I would very much like what-you-see-is-what-you-get for this.
If posting photos, I can imagine that this new editor will be super-duper handy! Especially for travel bloggers or others who like to share their posts in almost Tweet-like fashion.
My main complaint with regards to the mobile WordPress experience is how often it crashes when viewing large sites like a Commons. In future updates, I would personally like to see stability being made a top priority.
This is very unique and good to know and when will it be up and running?
This looks great. I haven't found many recent changes ("improvements"?) to my liking but this looks like a real goody.
That this new feature works automatically or do I need to do something to be able to use it?
Looking forward to giving this a whirl!
Installing the update right now. If it works like you claim it will, this will be exactly what I've been wanting!
I'll give it a try. Gave up on your iOS app a while ago; so, downloading from scratch. Been almost impossible to work easily doing direct to the website with my iPad.
And the "new" version for grown-up computers has been buggy enough to stick with "classic".
Maybe, I'll give that another try if this works out. Figure you'll get it right sooner or later. Which is why I moved over to WP several years ago.
Amazing! It is so cool.
Look forward to playing around with it!
This is awesome! I used it the other day and it works great!


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Nicholas Latifi of Canada and Williams looks on during the F1 Grand Prix of Abu Dhabi at Yas Marina Circuit on December 12, 2021 in Abu Dhabi, United...
Williams' Canadian driver Nicholas Latifi attends the official press conference ahead of the Portuguese Formula One Grand Prix at the Algarve...
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The F1 drivers stand on the grid during Day One of F1 Testing at Bahrain International Circuit on March 12, 2021 in Bahrain, Bahrain.
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The F1 drivers stand on the grid with their cars during Day One of F1 Testing at Bahrain International Circuit on March 12, 2021 in Bahrain, Bahrain.
Nicholas Latifi of Canada driving the Williams Racing FW43B Mercedes during Day Two of F1 Testing at Bahrain International Circuit on March 13, 2021...
The F1 drivers stand and take a knee in support of the movement to end racism prior to the F1 Grand Prix of Abu Dhabi at Yas Marina Circuit on...
Alexander Albon of Thailand and Red Bull Racing, Nicholas Latifi of Canada and Williams, Lewis Hamilton of Great Britain and Mercedes GP and...
Alexander Albon of Thailand and Red Bull Racing, Nicholas Latifi of Canada and Williams, George Russell of Great Britain and Mercedes GP and...
Lewis Hamilton of Great Britain and Mercedes GP and Nicholas Latifi of Canada and Williams stand on the grid before the F1 Grand Prix of Bahrain at...
Lewis Hamilton of Great Britain and Mercedes GP , Nicholas Latifi of Canada and Williams and Sebastian Vettel of Germany and Ferrari take a knee on...
Nicholas Latifi of Canada driving the Williams Racing FW43 Mercedes, Lewis Hamilton of Great Britain and Mercedes GP and Sebastian Vettel of Germany...
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Nicolas Latifi of Canada and Williams is announced as a Williams race driver for the 2020 Formula One season alongside Williams Deputy Team Principal...
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Acupuncture involves the insertion of fine, sterile, disposable needles into specific Acupuncture points to clear energy blockages and encourage the normal flow of Qi through the body.
Yes, only fine, sterile, disposable, single use Acupuncture needles are used. Research shows that serious side effects are very rare, less than one per 10,000 treatments.
You will be asked about your current symptoms, what treatment you have received, your medical history, your diet, digestive system, sleeping patterns and emotional state. The acupuncturist is also likely to feel your pulse on both wrists, and look at your tongue. The acupuncture points used are not always close to the part of the body where you experience the problem. For example, although you might suffer from headaches, needles may be inserted into your foot or your hand.
Frequency and length of treatment depends on your individual condition. Some change is usually felt after five treatments, although occasionally only one or two treatments are required. Some patients may need treatments over several months. Your acupuncturist will normally ask to see you once or twice a week at first.


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Port Vell Marina, one of Ada Colau's targets. Wikimedia Commons
How a Pair of Game-Changing Mayors Could Transform Madrid and Barcelona
Former judge Manuela Carmena and activist Ada Colau are each ready for a fight in their respective hometowns.
A golf course is an unlikely place to start a revolution. Nonetheless, that's where the opening shots of a new battle for Spain's cities have just been fired. Madrid's Club de Campo Villa de Madrid is arguably Spain's most exclusive country club, a high-society meeting place on the city fringe where the King's sister is known to stable a few of her horses. Now, Madrid's probable soon-to-be new mayor, left-winger Manuela Carmena, wants to tear down the fence surrounding the club and let the public in. If Carmena gets her way, the club's two swimming pools would become accessible to the public, its restaurants would be converted into a hospitality academy, and the golf courses would take on new life as a farm school. To the club's regulars, this assault on their second home is nothing short of a declaration of class war–newspaper El Mundo quotes one regular swearing: "I won't go back to Prada. One of the managers told me he was voting Carmena".
The move is just one of a large number of controversial plans being proposed by the two women poised to become the mayors of Madrid and Barcelona. These left-wing leaders, Madrid's Carmena and Barcelona's Ada Colau, are giving urban policy a firm shake-up. In targeting wealthy preserves like the Club De Campo, they're also trying to make it clear to Spain's traditional elite that they no longer call the shots.
Local candidate for 'Ahora Madrid' (Madrid Now) party Manuela Carmena, center, celebrates obtaining a good result with party members in Madrid, Spain, Sunday, May 24, 2015. (AP Photo/Paul White)
To understand the position of both women, you need some background—and a vital caveat. Neither of Spain's soon-to-be new mayors have the reins of power just yet. This is because Spain's political scene is currently broken into smaller groupings, mainly thanks to the arrival of many new left-wing platforms allied to, but independent from, national leftist party Podemos ("We Can"). At the helm of an anti-austerity movement forged in the wake of Spain's financial crisis, Podemos and its allies have challenged not just the country's right-wing, but also Spain's Socialist Party, which they see as implicated in promoting inequality and corruption.
With the left now shared among several parties, it has become rare for one single group to gain an absolute majority in a city. Thus, future Barcelona mayor Ada Colau's party (and Podemos ally) Barcelona en Comú came first in elections, but is still putting together the coalition necessary to hold down City Hall. Madrid's Manuela Carmena of the Ahora Madrid party (another Podemos associate) actually came in just behind the ruling right-wing People's Party, but will also likely gain power because she can find coalition partners the PP lacks. Both have a time limit of twenty days from the May 24 elections to get their coalitions set up. However, Spain's media has already acknowledged that, given the spread of votes, it's Carmena and Colau who will rule.
What makes their arrival so striking is that neither Carmena nor Colau has a professional politician past.
What makes their arrival so striking is that neither Carmena nor Colau has professional politician past. Prior to the downturn from which Spain is only just recovering, the names of both future mayors would have probably drawn a blank with most citizens. A few years ago, 71-year-old Carmena was still just an ex-judge, running a small social enterprise called "Entrepreneur Grannies". Meanwhile, Barcelona's Colau was a controversial thirty-something anti-eviction activist only just catching the public eye. When Colau described her success as a "victory of David over Goliath", that wasn't far from the truth.
Among their promises, both mayors have proposed the same highly unusual move: official pay cuts. The mayor of Madrid currently gets paid €100,000 (just under $110,000) per year, but if Manuela Carmena gets her way, she will get just €45,402 (just under $50,000) instead. Over in Barcelona, Colau plans to accept €37,000, while additionally capping the salaries of elected officials at €2,200 ($2,417) a month and cutting unnecessary extras, such as official cars. The cuts aren't just being proposed for the sake of economy. Spanish politicians have developed a popular reputation for lining their own nests, and the salary reductions are partly a message to voters and officials that the fat years are over.
The leader of leftist coalition Barcelona Together, Ada Colau, center, celebrates the victory of her party after elections in Barcelona, Spain, Sunday, May 24, 2015. (AP Photo/Emilio Morenatti)
Both mayors have also vowed to stop evictions of residents from their primary homes. If their plans work, they could halt a wave of repossessions that has beset both Madrid and Barcelona ever since Spain's real estate bubble burst in 2008. The exact policies aren't yet fixed, but a few possibilities are on the table. One option open to either might be setting up an intermediary office to negotiate with defaulters and banks to design a mutually acceptable agreement, a move that has already been successful in Spain's Basque Country. Another possible option could allow each city a right of first refusal on repossessed home sales, a move similar to one already adopted in Paris. This would give Madrid and Barcelona the option to convert these homes into public rental housing, possibly even retaining the tenant. Furthermore, Colau has already promised to build 8,000 new public housing units and give up on chasing squatters out of public buildings.
Madrid and Barcelona's soon-to-be mayors are up for a fight.
Beyond housing, life should get a little easier for poorer citizens in general. Both candidates want to cut public transit fares, while Madrid's Carmena wants to earmark €79 million of the annual budget to ensure the city's poorest citizens can manage their food and fuel needs.
When it comes to Spain's wealthiest institutions and individuals, however, the attitude toughens. In Barcelona specifically, banks and corporations leaving residential real estate unused will face fines, penalties that Colau insists will be "big and not symbolic". And just as Carmena has zoomed in on the Club de Campo, so has Colau chosen another high profile urban battle against the elite. At the heart of Barcelona's waterfront is the Port Vell Marina, a private luxury yacht haven whose site was leased from the city under Colau's predecessor Xavier Trias. While the marina is popular with paying guests, the public can't access it, even though Barcelona's citizens jointly own the land. Colau has promised to review the lease—a strike aimed not just at creating more public ground, but against the idea of a fenced-off luxury preserve in the heart of the city. This is likely to be highly contentious, but if Madrid and Barcelona's soon-to-be mayors have shown anything yet, it's that they're up for a fight.
Top image via CC License.
@FeargusOSull
Feargus O'Sullivan is a contributing writer to CityLab, covering Europe. His writing focuses on housing, gentrification and social change, infrastructure, urban policy, and national cultures. He has previously contributed to The Guardian, The Times, The Financial Times, and Next City, among other publications.


text:
CASPER FOR COLORADO
Congressional candidate Casper Stockham takes on Jason Crow in CD6 with a campaign message of empowerment!
Denver, Colorado: Congressional candidate Charles (Casper) Stockham announced today the 24th of June 2019 that he plans to take on Jason Crow with a campaign based upon empowerment in the CD6 Congressional District. Stockham says We Must, We Can, and We Will do better!
Stockham – "For over 60 years the Democrat Party has exploited Black and Hispanic communities as they
lacked any real Republican Party presence for balance."
Fulfilling a prior campaign promise, "I haven't left the community," instead I've been in the community working to empower our youth. I believe empowerment is a corner stone for a better community. I believe the homelessness, gentrification, high UN-employment, crime and despair have not come at the hands of the Republican Party but because, in part, the GOP has ignored the Black and Hispanic communities."
Stockham believes this election cycle will produce winning results because he is better abled and positioned to communicate his empowerment message, support local leaders in the community, and carry out his 5-4-3-2-1 Plan.
Stockham – "We're going to reach out to the forgotten and disenfranchised voters, and remind them that new political leaders, who do the bidding of the old guard change nothing for the better. Congressman Crow is a new face on an old system that only seeks to control and maintain the status quo. We do not need new leaders we need new DOERS!"
We send individuals to represent and serve our interests in Washington D.C. Jason Crow doesn't represent the diversity of Aurora. He only represents the special interest machine in Washington D.C. It's time for dynamic new DOERship.


以下是 塞浦路斯6號一室公寓汽車旅館 (Studio 6 Cypress) 的介紹 如果也跟我一樣喜歡不妨看看喔!
0700 to 1900 hrs Sunday Guests are required to show a photo identification and credit card upon check-in. Please note that all Special Requests are subject to availability and additional charges may apply. Please inform Studio 6 Cypress in advance of your expected arrival time. You can use the Special Requests box when booking, or contact the property directly with the contact details provided in your confirmation. A security deposit of USD 25 is required upon arrival for incidentals. This deposit is fully refundable upon check-out and subject to a damage inspection of the accommodation.
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dreasf - please post back after your stay at #79965. Would like some more details! Thanks.
Lately I stayed at VRBO 103254 and VRBO 44176 both in interesting different arrondissements.
The best part is staying in a non-touristy district, with real parisians and real prices. I recommended both.
I share your frustration. We have just rented an apartment in Le Marais for March. We used Paris Attitude. We got the apartment, but the forms and agency and deposit were a bit overwhelming, and we still have to bring the rent in cash. Last January we rented an apartment in Paris from NY Habitat and it was not very clean--the owners live there and left for our stay. The upside is you get a kitchen and a lot of space. But after dealing with the current rental, I am of the opinion that a hotel is a lot easier. I will say that if you find a good place and return periodically it probably becomes easier.
The huge security deosits seem outlandish particularly when you consider we blindly trust owners with our money for months ahead of the rental. There appears to be a real need to pick a spot with some kind of recommendation.
Another alternative is an unhosted B&B. Last year we used Alcove & Agape at www.bed-and-breakfast-in-Paris.com and stayed across from Jardin des Plantes in Quartier Latin.Marie-Françoise was the owner/hostess. The studio had a small kitchen area PLUS Marie-Françoise delivered fresh French Roast coffee, croissants, an herb omlet, juice, milk & fresh fruit EVERY morning.The best of both worlds.Also, Marie-Françoise was willing to clean the apartment daily but I generally make the bed and tidy up myself. Drop Francoise Foret a line and she will assist you.
That apartment is on the French 2nd floor, without elevator. It's on a lovely courtyard off rue de Faubourg St. Antoine, a very busy street about three minutes east of Bastille by foot. Plenty of restaurants walkable and a friendly cafe-restaurant right outside the door. There's a mix of other shops on the street. Clothing (Gap, etc.) and furniture and home furnishing stores including Habitat (the area is historically the furniture-making center of Paris) abound. Two American style coffee shops, Starbucks and Columbia (?) cafe, an Occitane outlet, an Air France office, and numerous others I can't recall. We live about 100 street numbers farther east on rue du Faubourg St. Antoine (long story about why we needed temporary Paris lodging for a week) so we know the area quite well.
We have successfully used VRBO in the US without any problems. However, I don't know if you are aware the Rugby World Cup will be in Paris at that time, perhaps the owner is holding out for a higher price?!?!
I used www.beau-paris.com and was very pleased.
Thanks Dave - We had had blinders on as far as staying in the 12th, but as you and Lucky point out there are certain advantages to being in more residential areas. Will look into this one more closely.
LuckyLuc - I didn't realize that VRBO/44176 and http://www.rentalapartmentparis.com/ were the same apartment. It is one that certainly caught our eye. How did you like staying in the 17th?
austy, irish, Seymour, moolyn, Anselm - lots to follow up on - Thank you all very much.
11thchild - didn't know about rugby world cup - all the more reason to get at it now.
We have done house exchanges (a whole other undertaking!) and are about to embark on a trip where we will, for part of the trip, be renting an apartment in Paris. You might consider logging onto the Stanford alumni magazine, or Yale or Harvard's--they have a bunch of privately listed rental opportunities in Paris and elsewhere. We're doing ours through one of those and saving some money by renting directly from the person instead of through the agency that otherwise represents the apartment. The owner is local to my area, we have some common friends etc., so it feels comfortable. I am seeing from his recent mailing that the apt. comes with its quirks, but I am looking forward to the prospect of having more than one room to relax/watch French TV in, amidst my other family members. Patrick's preferences make sense to me, though I love hotels. When traveling alone, can't imagine any other way of doing it.
We recently made arrangements to rent from www.parisianflat.com for late March-early April. Part of my selection of this apt was the courteous and speedy communication over the course of a weekend with Philippe, the references on the units posted on their websites and from other Fodorites on this webiste, many photos available to see, their deposit and cancellation policies were more reasonable than many other agencies, location of the unit, and they negotiated price with me (a bit).
Now only time will tell when we arrive, but I have a good feeling so far.
I had a similar expereince in the USA last summer using a house found on VRBO and everything went great, so I am hopeful that this will trun out well too.
Now I just need the Euro to calm down!
My only complaint with parisianflat is that we almost rented from them when at the last minute, I happened to mention AC. Since it was July that was very important, and I had stated so in my initial contact with them, a request they then proceeded to ignore. Their places are so upscale and quite expensive so I just thought it was a given. But when I asked again specifically, I found out that no it wasn't air conditioned and none of the other available flats they had were either. I was surprised. We have rented two other apartments that do have good AC for less than half the price of their flats. Admittedly their apartments are beautifully furnished, but I'd think twice if renting in summer (unless you're looking at one that does have AC).
Thanks for that comment about the AC. I wondered about AC but decided it was not worth consideration based on our dates of March 31-April 7. I would love to have unseasonably warm temps for our trip!
I certainly hope the unit we selected turns out to be as lovely as it appears!
I wouldn't worry either about AC for those dates. I was a little disturbed by them telling me that I really didn't need AC at all in Paris even in July. Duh, I've been there plenty and I DO need AC in July.
Has anyone ever booked an apartment with limaparis.com? They advertise in the Journal Francais d'Amerique which also has various apartment listings? Another service that has lots of apartments is Parisattitude.com. Any experiences with these services?
The apartment we rented last summer was through ParisAttitude, and everything went smoothly. They act as an agent for individual owners and take a deposit which pays their fee. The balance is paid to the owner on arrival -- at least that's how ours worked. We are renting the same one this year, but directly with the owners. We thought it was a super deal last year -- but even better this year!


Announcing Stallings 101 - A Citizens Academy covering everything Stallings.
This series of informative presentations will cover the history of Stallings, how Town government works, police and fire services, and new transportation projects. Learn about school options, charter schools and details about new projects underway in Town like the Atrium Hospital, the Silver Light Rail Line, proposed apartment communities and more. Meet and talk with key players like the five living Mayors, current Council Members, Police and Fire Chiefs, BOE Chair, and NCDOT planners. The academy will meet five (5) Tuesday evenings April 9 through May 14 and culminate with a certificate awards dinner served by the Porter Ridge Culinary School on Monday, May 20. The academy is free for Stallings residents, but registration is required. Registration is limited to 25 participants. Contact Deputy Town Manager/Town Clerk Erinn at enichols@stallingsnc.org by Wednesday, April 3 to reserve your seat.


USMagazine is reporting that Cindy Barshop is the newest housewife to join New York. Barshop is founder and owner of Completely Bare, a successful chain of day spas specializing in hair removal, with three locations in Manhattan, plus branches in Palm Beach, FL. and Scarsdale, New York.
Cindy is a single mom to twin girls Zoe and Jesse, born in 2009.
Cindy is replacing Bethenny who supposedly is making a cameo appearance in season 4.
I like the NY girls alot but think anyone will have a hard time taking Bethennys place. It will be interesting to see how it goes without her.
So did they just totally say forget Jen Gilbert? I like her!


It doesn't make sense to give away your music to people without a way to stay in touch with them. A Little Bit Weird lets you exchange your music for Facebook fans and information about them.
Stay Up to Date - With Updates!
When someone Likes you on Facebook, they'll see your updates in their newsfeed, including your latest news, new music, tour dates, and all of those glamorous selfies! With tons of new music coming out left and right these days, it's no secret that holding your fans' attention is key to success.
You also get your fans' email addresses and location information. With this information, you can start a newsletter. On the "Get Fan Data" page, your fans' locations are represented on a map. This makes it easy to book shows and plan tours based on where your fans are. And since you have your fans' email addresses organized by location, you can even send out targeted emails to let particular fans know you're coming to their area!
In addition, Facebook makes it very easy for fans to tell you about themselves without having to fill out a form. It's also quick and easy for information to spread throughout networks within Facebook, such as groups of friends, local music scenes, families, and pretty much any other group you can think of.
And thanks to our Facebook integration, listeners can download your music in only 30 seconds: after logging in with Facebook, they just Like your Facebook page and Share your Artist Page!


text:
Feb 17 2016 February 17, 2016 February 17, 2016 NoComment by Administrator
Sri Lankan rupee forwards edge down, further decline seen
Sri Lankan rupee forwards fell on Tuesday on importer dollar demand, while dealers said they expected the currency to depreciate further due to rising imports, selling of government securities by foreign investors and slowing dollar inflows.
One-week rupee forwards, which act as a proxy for spot, were at 144.55/60 per dollar, compared with Monday's close of 144.50/55.
Rupee forwards have been active since Jan. 27 as there has been little trading in the spot currency, with banks reluctant to trade below the 144.00 level amid moral suasion by the central bank.
Central bank officials did not respond to calls seeking comment.
"The demand is there from importers today also and the rupee will be under pressure," said a currency dealer asking not to be named.
Currency dealers also said foreign investors exiting government securities had also put pressure on the currency.
Foreign investors sold 3.07 billion rupees ($21.33 million) worth of government securities between Feb. 3 and 10, data from the central bank showed, taking the total offloading since Dec. 30 to 22.4 billion rupees.
The rupee is under pressure due to a lack of inflows, and a pick-up in importer demand ahead of the festive season in April, dealers said.
Sri Lanka needs to pay more than $5 billion in foreign loans including interest payments in 2016, while its reserves were only around $6.3 billion at the end of January, according to central bank data.
Dealers said the central bank would not be able to hold the rupee at current levels without strong dollar inflows.
The central bank usually intervenes in times of high volatility though it floated the rupee on Sept. 4.
Sri Lanka's main stock index was 0.21 percent firmer at 6,279.20 at 0600 GMT. Turnover stood at 113.12 million Sri Lankan rupees ($786,101.46). ($1 = 143.9000 Sri Lankan rupees)
Home » Sri Lankan rupee forwards edge down, further decline seen


text:
Home/2016/September
What Is Unlawful Discrimination And How Do I Know If I've Been Discriminated Against?
**This article was updated in February 2019** You probably have an idea of what discrimination looks like; sexism, ageism, racism, these are all high-profile forms of discrimination. Many well-known problems in the modern workplace stem from discrimination – for example sex discrimination is at the heart of such issues as [...]
By Navya Shekhar| 2019-02-27T09:20:40+00:00 September 22nd, 2016|Employment Disputes, Navya Shekhar, Switch Solicitors|
Frequently asked questions about settlement agreements: Your questions answered
Termination agreements, compromise agreements, gagging clauses, mutually agreed resignation, ex gratia payments, golden goodbyes… these are just some of the terms that are used to describe these contracts which stop employees bringing claims against employers. The proper term is "settlement agreement". The purpose of a settlement agreement is for an [...]
By Andrew Gray| 2017-05-26T11:09:17+00:00 September 12th, 2016|Andrew Gray, General|
Truth Legal, Solicitors – New Appointment!
One of Harrogate's fastest growing law firms, Truth Legal, has appointed trainee solicitor, Laura Morgan, to join its Harrogate office. Laura, who has had four years of paralegal experience, is commuting to Harrogate from Goole every day in order to complete her solicitor training. Andrew Gray, founder of Truth Legal, [...]
By Andrew Gray| 2017-05-26T11:09:36+00:00 September 2nd, 2016|Andrew Gray, General, Personal Injury|


text:
Божидар Маговац (Загреб, 13. октобар 1908 — Загреб, 24. јануар 1955) био је хрватски политичар, новинар и публициста.

Биографија
Рођен је 1908. године у Загребу. Гимназију је завршио у Карловцу, а студирао на Економско-комерцијалној високој школи и Филозофском факултету (етнологију) у Загребу. Члан ХСС-а постао је током студија. Од 1927. до 1929. био је члан уредништва листа Дом, а од 1928. године секретар Универзитетског удружења "Матија Губец", те члан Сељачке слоге.

Након окупације Југославије 1941. године, није се слагао с Мачековом политиком чекања. У рату је формирана фракција ХСС-а, Хрватска (републиканска) сељачка странка, која се позивала на радићевску традицију пре 1925. године. Током 1942. се повезао с Народноослободилачким покретом Југославије, а 31. маја 1943. са својом породицом прелази у партизане.

Био је покретач и уредник Слободног дома, гласила ХСС-а међу партизанима, те оснивач и члан Извршног одбора Х(Р)СС-а у НОП-у. Октобра 1943. био је изабран за потпредседника Извршног одбора ЗАВНОХ-а, а на Другом заседању АВНОЈ-а новембра 1943. постао је Трећи потпредседник НКОЈ-а. Године 1944, као предводник мањине унутар ИО Х(Р)СС-а која се залагала за одржавање веза с Мачеком, сукобио се с већином унутар одбора, која је подупирала званичну линију НОП-а. Ускоро је остао без потпоре и у својим редовима, те је дао оставку на све функције, а и искључен је из Извршног одбора ЈНОФ. После тога је био интерниран на Вису и у Загребу.

Након завршетка рата био је равнатељ Градске књижнице у Загребу (1945–1947). Године 1947. био је ухапшен, а 1948. осуђен на шест година робије коју је издржавао у Старој Градишки до 1953. године.

Умро је 24. јануара 1955. године у Загребу и сахрањен на загребачком гробљу Мирогој.

Публицистички рад
Био је члан уредништва Народног вала, Сељачке просвјете, Еволуције, Јутарњег листа, Обзора, Сељачке слоге, Хрватске енциклопедије (до 1943) те Сабраних дела Антуна Радића. Покренуо је и уређивао листове Златни клас и Сељачки свијет.

Референце

Литература

Рођени 1908.
Умрли 1955.
Загрепчани
Хрватски политичари
Политичари Краљевине Југославије
Личности НОП Југославије
Већници АВНОЈ-а
Хрватски публицисти
Хрватски новинари
Сахрањени на гробљу Мирогој у Загребу
Југословенски публицисти

redpajama_set_name: RedPajamaWikipedia


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text:
Q: Creating a Route 53 pointing to AWS ApiGateway Well, I have a AWS::ApiGateway::RestApi resource that generates always a url like this:  https://{GATEWAYID}.execute-api.{REGION}.amazonaws.com/{STAGE}
So, I created I CNAME in Route 53, with the following characteristics:
  CnameRoute53Api:
    Type: AWS::Route53::RecordSet
    Properties:
      HostedZoneId: !Ref MyHostedZone
      Name: api.privatedomain
      Type: CNAME
      TTL: 300
      ResourceRecords:
        - !Sub ${GatewayId}.execute-api.${AWS::Region}.amazonaws.com
    DependsOn: MyHostedZone

As you can see I'm creating a CNAME inside my private hostedzone pointing to my gateway. Now I'm trying to make a CURL inside a EC2 in this account:
curl -v https://api.privatedomain

And I got the following error:
url: (51) SSL: no alternative certificate subject name matches target host name 'api.privatedomain'

I understand that SSL certificate is not prepared to accept request from "api.privatedomain". Is there anyway to fix it ? I don't want to buy a custom domain to expose my api to internet, this api will be accessible only inside this account.

A: As you already observed, you can't do this due to SSL issues. If you don't want to use AWS provided API default domain, you have to buy your own public domain for which you can get free, public SSL certificate using ACM.
But anyway, if you don't want to have public API, why not create private API. At the moment, your private zone will resolve to public API over the internet. Thus its rather counter productive to use private zone for that.
The use of private API, unlike public API, ensures that entire traffic between your instance and the API does not happen over the internet.

redpajama_set_name: RedPajamaStackExchange


text:
The Rattle Bag: An Anthology of Poetry By Edited by Seamus Heaney
The Rattle Bag: An Anthology of Poetry
by Edited by Seamus Heaney
Edited by Seamus Heaney and Ted Hughes, and conceived of as a collection of their own favourite poems, The Rattle Bag has established itself as the classic anthology of our time.
The Rattle Bag: An Anthology of Poetry Summary
Edited by Seamus Heaney and Ted Hughes, and conceived of as a collection of their own favourite poems, The Rattle Bag has established itself as the classic anthology of our time. Heaney and Hughes have brought together an inspired and diverse selection, ranging from undisputed masterpieces to rare discoveries, as well as drawing upon works in translation and traditional poems from oral cultures. In effect, this anthology has transformed the way we define and appreciate poetry, and it will continue to do so for years to come. Including writers from Shakespeare and Blake to Sylvia Plath and T. S. Eliot, The Rattle Bag is eclectic, instructive and inspiring at the same time.
Edited by Seamus Heaney
Faber & Faber
The book has been read but remains in clean condition. All pages are intact and the cover is intact. Some minor wear to the spine.


I attended Django Under The Hood 2016, in sprints there is a comment passing around which Django is boring. Django is boring is actually a good news for the framework users, but it's sad one for developers want to contribute to the framework.
Every time I go to check Django tickets to contribute, I found they are difficult and in depth, because Django is a mature project now and the amount of contribution needed to the codebase is rare, but if you want to contribute you can check easy pickings tickets. In DUTH before the sprints projects leaders start to ask attendees for contributions, I found this is a good opportunity for me and for anyone wants to help the community and start to contribute to Django community.
Write blog posts on How-tos, tips, and tutorials for Django, and Django packages for example Django REST Framework.
Help Django team to move the ticket from stage to another.
Contribute to one of Django's packages, specially packages you are using, check their github page and help them.
Late in 2014 I decided to shift my development stack from Microsoft .NET Framework to Django/Python stack. It's been almost 2 years now and I'm really enjoying and learning many things. I'm so happy that I've done this leap. In 2016 I had the change to attend DjangoCon Europe 2016 at Budapest, Hungry. I enjoyed it to the maximum, it's my first time to meet the community, and it's first time attending one of Django community events.
When I started to learn Django, I found everyone is recommending Django documentation itself as start, from my past experience in .NET framework that its documentation is not enough to get your head around the framework, you need at least to read one book or watch one video course, but after reading Django official documentation, I was shocked that it's enough as start, it's enough for your daily tasks, it's enough to dive in Django framework, or fixing issues. The quality of Django official documentation is amazing.


This one has a creepy cover and sounds like a must read. I can't wait to get my hands on it.
Don't go in the water. Never go out at night.
I've always been drawn to the water, sneaking away from the manor to swim in the hidden cove. I know the dangers, but the water calls to me, its song luring me into the depths.
All my life I've been home by dark, but just once I want to swim in the moonlight with James. The vampires haven't come to our isle in years anyway, it's a stupid precaution to stay inside.
How could I know that the one night I choose to take a moonlit swim, the waters would run red with blood?
Ooh that looks intriguing! Totally new to me read! Hope you love it once you read it!