You've crafted a lovely wooden, outdoor table set for your home and the only step left is to paint it. You cruise over to the hardware store and rummage through an endless sea of the same, tired looking paint cans. Then, out of the corner of your eye, you see something unique. Not only is this can shorter and fatter, but the designs are playful and feature a collection of animals.You've stumbled upon Thorndown, a paint manufacturer from West Country who specializes in water-based wood paints and peelable glass paints.Founded by husband and wife duo, Ben and Caroline Thornborough used their combined skills and passions as a scientist and designer/marketer to build a brand that had both functionality and flair.
To help take the project from dream to reality, they called in design and consulting agency, Brown&co. "We are unwaveringly collaborative in every aspect of design," says Troy Wade, Co-Founder and Strategy Head, "we have to be if we are able to operate effectively as a virtual collective. We have nurtured a wonderful relationship with the Thornboroughs by involving them in all our of thinking, on-boarding their opinions and suggestions, and earning their trust.""It is their brand after all," he adds.The first step of the collaboration began with the name. Lucky for the Thornboroughs, Wade has a background in advertising copywriting so he had a blast brainstorming and narrowing down names. "We wanted something that would feel like it came from West Country and be distinct from the industrial competition – Ronseal, Cuprinol, Protek, etc.," starts Wade. "We also wanted to at least allude to a part of what the brand stood for, we explore all kinds of angles through our design pillars – country chic, cheeky humor, courageously colorful, crafted and wisdom through experience."
Thorndown hit the name lottery, as it resonated with Ben and Caroline and had a subtle nod back to the Thornborough family name while maintaining an outdoorsy feel.Once the name was established, they developed the packaging and design. "On a tight budget, we were always walking a tightrope between wanting to create a feeling of distinctive quality and being realistically affordable," adds Wade. "Personally, I love that kind of challenge because there are far more interesting ways to stand out than to simply throw money at things. Necessity is the mother of invention."Together, they produced a brand that stands out amongst the rest while also staying true to West Country. Each aspect of the product, from the icon inspired by historical symbols and typography influenced by old British rail posters to the colors of the paints inspired by West Country tones, it all adds up to a direct reflection of the region.Outside of the labels, Brown&co elected to change the style of the pot after discovering how easy it was to cut metal cylinders of various diameters. "We wondered by nobody ever deviated from the standard 750 mL pot," begins Wade. "Why not use a wider diameter cylinder, one typically used for a larger volume of paint, but cut it a shorter length?"Curious, Wade sought out the manufacturer and learned there was no real reason or even an added cost to do so. To help achieve the right packaging heights for each volume, they reached out to a physicist friend and the shorter, fatter pot was born. In their own small way, they disrupted the paint aisle simply by making the can stand out on the shelf at no additional cost to consumers."Fundamentally, the Thorndown philosophy is to make the best possible products in the least harmful way," states Wade. "The best products, with the longest-lasting pigments, mean you need to use it less often, which is one of the best ways to protect the environment."Incidentally, Thorndown's glass paint is made from completely recycled material and the paint for the wood is water-based, thus only releasing water vapor into the air when drying.
To keep up with green trend, all of Throndown's packaging is recyclable – the aluminum tin, the cardboard shipping container and even the fittings are printed on a recyclable card. The fill, another version of packing peanuts, is made of starch and completely compostable.When it comes down to it, Thorndown is more than just paint—it tells the story of a region. But all brand-related storytelling aside, the products themselves are incredibly useful. Their eco paints offer long-lasting pigments that only require 1 to 2 coats and the aluminum tins make your job easier and even a little cleaner. Not bad for a new player in the hardware store.


Pirelli announced last week that the company will concentrate on GT racing in Europe next year. It was in Europe in 2006 that the company achieved much of its motorsport success, but the ALMS still saw five wins for the Aston Martins in GT1, and the GT2 win at Sebring for the Multimatic Panoz Esperante.
2007 seems set to be a lower key year for the company, as it builds up to a renewed challenge in 2008 – as Paul Hembery, the company's Motorsport Director, explains.
European success came in two series this year, and resulted in three championship successes – for the Autorlando Porsche in GT2 of the Le Mans Series, for AF Corse in GT2 of FIA GTs and for Vitaphone in GT1.
Team LNT also took GT2 honours at the Le Mans 24 Hours.
In total, in 26 races, Pirelli-shod teams secured 14 poles, 16 fastest laps, 64 podium finishes, 22 wins and three GT Championships in 2006.
This view is going to look subtly different next year.


Luxury Sliding Door Curtain Ideas WC11kl0 has different kinds image that relevant to windows curtains. Check the most up-to-date photos of sliding door curtain ideas right here, or simply you can get the photos through our perfect windows curtains collection. sliding door curtain ideas pictures in here are posted and uploaded by admin on January, 26 2018 for your Curtains Ideas images collection. The images that existed in windows curtains are comprising best images and top quality pictures.
These many images of sliding door curtain ideas list may become your ideas and informational purpose. Hopefully you love and satisfied with our perfect photo of sliding door curtain ideas from our Window curtains collection that posted here and also you can use it for proper needs for own personal use only. The Home Design Ideas team also offers the various other pictures of Elegant Curtain Ideas in High Definition, and Best Quality that can be saved by click on the gallery below the sliding door curtain ideas image.
At the time selecting a house design and style and even which furniture is used, probably selecting window curtains is not a complex thing. There are various motifs and colors of curtains that can be selected. This certainly can make it easier for you to match the window curtains with the design of the room. There are a lot of types of window curtains that you need to know before fitting them in a room.
Not every kinds of window curtains are suited to all types of rooms. If you choose wrongly, it will reduce the functionality and aesthetics of the room.
Sherriematula.com will help you to get the most up to date information regarding the Window Curtains Remodel Ideas. We offer an outstanding high photo with a reputable certificate and everything if you're speaking concerning the house design as it's formally named. This web is made to transform your incomplete space into a pleasantly usable area in simply a short time period. So let's take nearer to think about exactly what the indoor windows curtains is all regarding and precisely what it might possibly provide for you. When you are creating an addition to an existing residence, it will be impossible to design a well-resolved restoration if the current type and style have never been considered.


3.2. Submissions that have been awarded a cash prize in a previous LensCulture competition are not eligible to win cash prizes in subsequent competitions. Please consider entering new work. Submissions that have been selected as Finalists in previous competition ARE eligible to win a cash prize in subsequent competitions. A photographer may win multiple cash awards but the same photograph/series cannot win multiple cash awards. If a series/photograph was submitted to a previous competition but received no prize, then that series/photograph is still eligible.
3.3. For the exhibition of winners in New York, LensCulture and Aperture Gallery reserve the right to limit the exhibition of chosen photographers' work to presentation of digital prints. If an exception to the format is to be considered (i.e., something other than digital prints), any extra costs for shipping, insurance, and installation of original artwork must be paid by the exhibiting artist. LensCulture and Aperture reserve the right to approve or disapprove any and all exceptions.
3.4. Winning photographs may be included in the future in traveling group gallery exhibitions and/or screenings and projections at arts institutions and festivals worldwide. Each photographer retains copyright of his or her images, and proper credit lines will be attributed to each photographer when exhibited or screened anywhere by LensCulture.
3.5. The full name of each entrant whose work is selected as a winner, juror's pick, or finalist will be published online.
3.6. Cash prizes will be paid by wire transfer or other electronic methods. Any fees incurred for foreign currency transfers will be deducted from the winning amount.
3.7. No cash alternatives will be offered for any prizes.


In my opinion this young lady has some serious talent. I had a difficult time deciding what tracks to choose for this podcast. The reason being is that they are all excellent.
Those of you who read my reviews and follow my podcasts know that I am not a fan of genre. She spins herself as alternative. While that may be the best genre for her, I feel she does and excellent job of blending styles. I don't consider all of her work "alternative". She does some material I would call blues, pop, etc., The important point is that her work is varied in a great way. He songs do not all sound the same.
She writes some great lyrics, adds appropriate music and wonderful vocals. I was very impressed by the wonderful backing vocals on Wallpaper. Also, she seems very talented with video as well, check out the video at the end of this post.
Megan is very good at setting the mood of a song (and video). While it is one thing to make good music, it is much better to make music that moves the listener emotionally. It is nice to see young talent doing more than just pushing out pop tunes. (Not that there is anything wrong with that.) I noticed that other reviewers often refer to her as an "Ottawa teen". She might fit that description based on years but she is certainly much more mature than such as a singer and songwriter.
Megan has also done some work to bring awareness to bullying. (Check out the related articles below.) Her song Stronger is about that. She has made headlines for some time now and I expect her to continue doing so.
I promise you that if you check out her music you will find something you will love.
Disclosure – This may be a paid review. John "Lumpy" Lemke is a freelance writer who accepts paid work. While Lumpy does accept paid reviews, he does not accept submissions unless he is free to express his honest opinion. Lumpy does not write negative reviews. If he receives submissions which he feels would justify a negative review, he simply turns down writing the reviews. Lumpy does not solicit payment for reviews and only accepts such reviews with the conditions above and from organizations which exist to promote independent artists and labels. Lumpy would NEVER write a review on material he would not be willing, given proper permissions, to play on his shows. Lumpy funds Indie Nation out of his own pocket. Any funds received from paid reviews are used to offset the cost of this site's operation. This site has never posted a profit and, if there ever are surplus funds, they will be used to buy material for listener give-aways.


text:
Le championnat international 2018 est un tournoi de snooker classé comptant pour la saison 2018-2019. L'épreuve s'est tenue du 28 octobre au 4 novembre 2018 au Baihu Media Broadcasting Centre de Daqing, en Chine. Elle est organisée par la WPBSA et parrainée par la société chinoise OPPO.

L'événement compte 128 participants aux qualifications et 64 dans le tableau final. Le vainqueur remporte une prime de .

Le tenant du titre est Mark Selby. Il s'était imposé contre Mark Allen en finale. Éliminé en quarts de finale, c'est cette fois Mark Allen qui remporte le tournoi contre Neil Robertson après une semaine marquée par un break de 146 points, le meilleur break du tournoi.

Dotation
La répartition des prix est la suivante :
 Vainqueur :
 Finaliste :
 Demi-finaliste :
 Quart de finaliste :
 8èmes de finale :
 16èmes de finale :
 32émes de finale :
 Meilleur break :
 Dotation totale :

Le break de 147 est récompensé par une prime de .

Qualifications
Ces rencontres se sont tenues du 9 au 12 octobre 2018 au Barnsley Metrodome de Barnsley en Angleterre. Les matchs ont été disputés au meilleur des onze manches.

Tableau

Finale

Centuries

Pendant les qualifications
 144  Matthew Selt
 142, 117, 117  Xiao Guodong
 137  Martin Gould
 135  Michael Holt
 135  Martin O'Donnell
 134, 109  Mark Davis
 134  Ryan Day
 133, 106  Chris Wakelin
 132  Anthony McGill
 130  Peter Ebdon
 130  Adam Stefanow
 128, 101  Neil Robertson
 127, 107  Sam Craigie
 127  Andrew Higginson
 126  Oliver Lines
 125  Elliot Slessor
 123, 112  Stuart Bingham
 116  Sam Baird
 114  Tom Ford
 113, 100  Lu Ning
 113  Stephen Maguire
 111  Luo Honghao
 110, 104  Robert Milkins
 108, 105  Hossein Vafaei
 108  Sunny Akani
 107  Xu Si
 106  Michael Georgiou
 105, 102, 100  Judd Trump
 104  Ali Carter
 104  Mei Xiwen
 104  Fergal O'Brien
 102  Eden Sharav
 101, 100  Kurt Maflin
 100  Michael White

Pendant le tournoi
 146, 142, 129, 127, 125, 120, 120, 119, 112, 108, 103, 102, 101, 101  Mark Allen
 144, 127, 127, 115, 110  Matthew Stevens
 142, 137  Alfie Burden
 140, 107, 106  Michael Holt
 139, 103  Martin Gould
 137, 133, 131, 124, 117, 102, 100  Mark Selby
 137, 116, 104  Zhao Xintong
 137, 104  Yan Bingtao
 136  Hossein Vafaei
 135, 127, 125, 121, 119, 113, 113, 113, 101, 101  Neil Robertson
 135  Zhou Yuelong
 133, 128, 112, 106, 106, 103, 102  Jack Lisowski
 133, 111  Ryan Day
 132, 107  Ali Carter
 132, 105  Barry Hawkins
 131, 123  Chang Bingyu
 131  Li Yuan
 130  Stuart Bingham
 130  Liang Wenbo
 129  Graeme Dott
 128, 112  Ding Junhui
 128  Mark King
 124, 103  Jimmy Robertson
 123, 119, 104  Judd Trump
 122, 116, 106  Stuart Carrington
 122  Liam Highfield
 121  Ben Woollaston
 116, 108, 105, 100  Marco Fu
 116, 105, 104  Eden Sharav
 112  Robert Milkins
 110, 108, 108, 101  Noppon Saengkham
 110, 108, 101, 101  Sunny Akani
 110  Jordan Brown
 110  Joe Perry
 106, 100  Tom Ford
 106  Mark Williams
 106  Luo Honghao
 101  Stephen Maguire
 101  Martin O'Donnell
 100  He Guoqiang

Voir aussi
 Championnat international 2017
 Championnat international

Articles connexes
 Snooker
 Glossaire du billard
 Classement mondial de snooker

Note et référence

Note

Références

Lien externe
 International Championship

2018
Snooker en Chine en 2018
Sport en octobre 2018
Sport en novembre 2018

redpajama_set_name: RedPajamaWikipedia


text:
The 26th Aylesbury Beer Festival will build on the huge success of last year's event which raised over £10,000 for Florence Nightingale Hospice...
Chinnor • Local News
Midsomer Tours on Facebook!
The Midsomer Walking Tours of Thame, inspired by the popularity of the long-running TV series Midsomer Murders, have become a well-established part of the...
Editors Review • Health and Wellbeing • High Wycombe • Local News • Massage
An exciting new concept comes to High Wycombe Town…
High Wycombe welcomes an exciting new concept to the town in the form of The Massage Company, which is the only Membership based Massage Centre in the UK. I...
Local News • Thame
A Community Land Trust for Thame
We are pleased to announce that Thame Community Land Trust Limited (Thame CLT) has been registered with the Financial Conduct Authority (FCA) as a Community...
Health and Wellbeing • Local News • Thame
A new ERA of Skincare comes to Thame town centre…
Nestled just off the High Street at 98A High Street in one of Thame's quaint, traditional buildings resides ERA Skin and Laser Clinic, a specialist practice...
Local News • Tetsworth • Thame
Thame and Villages Turn Out on Thame Tidy Day!
Nearly 100 local people in Thame, Moreton and Tetsworth turned out in glorious sunshine to collect litter on Thame Tidy Day, Saturday 30th March. This annual...
Food and Drink • Local News • Thame
Announcing COLUCO: a new café and bar for Tring and Thame
This March, COLUCO, a new café and bar comes to both Tring and Thame. Splendid Restaurants, the group behind COLUCO, will transform two sites previously held...
Chinnor • Local Events • Local News • Princes Risborough • Thame
Next Stop Midsomer Junction!
This month sees the start of a new Midsomer Tour package, starting with a guided walking tour of Thame and followed by a steam trip on the Chinnor &...
Thame Fair Agreement
The London and Home Counties Section of The Showmen's Guild and Thame Town Council have great pleasure in announcing the signing of a new Three year...
New Town Mayor elected for Thame
On Tuesday 8 May, Thame Town Council elected Cllr Ann Midwinter as Mayor and Cllr Linda Emery, for the second year running, as Deputy Mayor. The Mayor has...
Food and Drink • Local Events
Thame Food Festival announces it's new financial Bursary for LOCAL Artisan Food Producers.
Thame Food Festival have always encouraged and supported Artisan Food Producers and since moving to Thame Showground and charging a small £5 entrance fee, the...
Midsomer Tours Are Back!
A new season of Midsomer guided walking tours has returned to Thame, following their highly successful début last year. Six trained volunteer tour guides took...
Charity • Local News • Thame
Mayor's Charities Feel the Midsomer Effect…
The Mayor's Charities, the Red Kite Family Centre and Thame & District Day Centre, has benefitted from Thame's Midsomer Walking Tours. Last month...
Local Events • Local News
THE PANTRY Piddington Market & Coffee Shop celebrate fifth anniversary…
The Pantry Christmas Market to be held on Saturday 2nd December in Piddington, a small village near Bicester, will mark the 5th anniversary of this successful...
Local Events • Local News • Thame
Be in with a chance to switch on Thame's Christmas lights – Get looking in the Snowflake Search!
Be in with a chance to switch on Thame's Christmas lights!
Christmas is fast approaching and to get Thame into the festive spirit, the Town Council will once...
Service of Remembrance in Thame this Sunday, 12th November
The Service of Remembrance will be taking place at Thame Memorial Gardens on Sunday 12 November 2017. The procession, which will include Town Councillors...
Thame Town Flag is flying…
Following a recent community competition, Thame's Town Flag has been officially raised.
Competition winner Hazel Mann was joined by the Mayor of Thame...
Statement from Thame Council regarding Thame Showground…
The Town Council shares the concerns of many in the community with regard to a current event at Thame Showground. As always it is difficult to separate fact...
And the longest serving market trader award goes to…
Terry Hankins! At Thame Market's Community Day yesterday, Terry (pictured above) was presented with a silver plate to celebrate over 35 years as a trader...
Council Grants Announced
The Town Council's annual Grant Award scheme is open to local organisations in the Thame area. The scheme aims to fund projects that address the needs...
Proposed Telecommunications Structure at Southern Road Recreation Ground, Southern Road, Thame
Thame Town Council has been notified by Shared Access that they are no longer progressing their proposal to install a telecommunications structure at Southern...
Food and Drink • Local News • Sydenham
The Crown Inn, Sydenham – welcoming weary walkers with a treat for tired toes….
Recently re-opened pub, part of the Chiltern ANOB Walking Festival, is offering slippers to walking groups.
Located in the heart of the Chilterns walking...
Town Flag winner chosen
Thame Town Council recently held a community town flag competition, which produced 33 different designs from a range of people within Thame. At the Annual...
LOCAL NEWS: Public Consultation for Proposed Telecommunications Structure at Southern Road Recreation Ground, Southern Road, Thame
Thame Town Council has been in discussion with Shared Access about the potential to install a telecommunications structure at Southern Road Recreation...
Entertainment • Local Events • Thame • Theatre
Audience Decides Whodunnit in Reborn 'Cluedo' Comedy
Entertainment • Local Events • Music
Sound of Music, June 2019, brought to you by Simon Markland of Thame Music Acedemy…
Entertainment • Local Events • Local News • Music
This years Thame Carnival promises to be a wonderful family event for the whole community to enjoy…

redpajama_set_name: RedPajamaCommonCrawl


text:
Burgmann and Sanford named to Golden Spikes midseason watch list
OTTAWA- USA Baseball has named two Canadians enjoying spectacular NCAA seasons in 2019 to the Golden Spikes Award midseason watch list.
Nanaimo, BC product Josh Burgmann, a right-handed pitcher currently in his sophomore campaign at the University of Washington, and Dartmouth, Nova Scotia's Jake Sanford, an outfielder in his junior season at Western Kentucky University, were among 40 names revealed today by USA Baseball.
The Golden Spikes Award is presented annually to the top amateur baseball player in the United States with former winners including current big leaguers Andrew Benintendi ('15), Kris Bryant ('13), Mike Zunino ('12), Trevor Bauer ('11), Bryce Harper ('10), Stephen Strasburg ('09), Buster Posey ('08) and David Price ('07).
The 42nd Golden Spikes Award winner will be announced on June 14.
Burgmann currently leads the Pac-12 conference with 59 strikeouts and carries a 2.29 ERA and 3-1 record over eight starts on the mound with the Huskies. The 21-year-old spent two years (2015, 2016) with the Junior National Team program and represented Canada at the 2015 WBSC U-18 Baseball World Cup in Osaka, Japan where he recorded wins over Chinese Taipei and Australia.
Sanford, 21, leads the Hilltoppers in most offensive categories including home runs (15), RBI (46), hits (49) and OPS (1.343) and sports a .395 batting average in 124 at-bats. The McCook (NE) Community College transfer represented his home province of Nova Scotia at the 2014 Baseball Canada Cup in Saskatoon.
The 2019 Golden Spikes Award timeline:
•May 15: USA Baseball Golden Spikes Award semifinalists announced, voting begins
•May 26: USA Baseball Golden Spikes Award semifinalists voting ends
•May 29: USA Baseball Golden Spikes Award finalists announced, voting begins
•June 10: USA Baseball Golden Spikes Award finalists voting ends
•June 14: USA Baseball Golden Spikes Award trophy presentation
To view the complete list of 40 players named to the Golden Spikes Award midseason watch list, please click here.
The Toronto Blue Jays continue to be an integral partner in the development of Baseball across Canada. The Baseball Canada – Blue Jay partnership extends from the National Teams to grass roots initiatives such as Honda Super Camps, Tournament 12, National Championships and Girls Days. The Blue Jays offer advice, provide expertise and continue to enhance the relationship between professional and amateur baseball in Canada. Please visit: www.bluejays.com
Tyler O'Neill
Current MLB Team: St. Louis Cardinals
Hometown: Maple Ridge, BC


Ruby Trax which was released in 92 to celebrate 40 years of the NME. A lot of dated stuff now I suppose, but to hear Suede doing Brass in Pocket followed by Tori Amos doing Ring My Bell is a bit bizarre, but it works. Mind you Jesus Jones doing Voodoo Chile stretches it a bit. Also home to the Manics doing Suicide is painless, Curve doing I feel Love. Also notable are The Fall doing Legend Of Xanadu and The wedding Present doing Lonnie Donnegans Cumberland Gap - but who could forget Vic Reeves version of Vienna?


text:
Africa Losing U.S.$25.7 Billion to Fraudsters Using Tax Havens
| December 7, 2020
| Africa
Governments in Africa lose about $25 billion annually to corporate abuse by multinationals who transfer profits to offshore tax havens and to individuals engaging in tax evasion through undeclared assets.
Of these losses, $23.2 billion is to tax abuse by multinationals and $2.3 billion is lost to evasion by individuals and the money is equivalent to the paying annual salaries of 10.1 million nurses on the continent or enough to pay $21 per person of the continent's 1.2 billion people.
According to data collated jointly by the watchdog organisations Tax Justice Network (TJN), Public Services International (PSI) and Global Alliance for Tax Justice (GA4TJ), over $1.2 billion is lost by East African governments — Kenya, Ethiopia, Burundi, Tanzania, Uganda, South Sudan and Rwanda.
Global Alliance for Tax Justice said tax loss of $25.7 billion every year is equivalent to 52.46 percent of the continent's combined health spending and equates to 28.67 percent of Africa's combined education spending.
"That loss is equivalent to 6.69 percent average tax revenue of 370.3 billion and greater than global average loss of 2.61 per cent tax revenue," said GA4TJ. Top five losers are Nigeria, South Africa, Egypt, Angola and Sudan.
Data opacity
An inaugural report released last week of November by Tax Justice Network, titled State of Tax Justice 2020 found that higher income countries were responsible for 98 percent of all the tax loss by countries around the world lost while a lower income countries were responsible for only two per cent.
The reports say; "Multinational corporations paid billions less in tax than they should have by shifting $1.38 trillion worth of profit out of the countries where they were generated and into tax havens, where corporate tax rates are extremely low or non-existent. Private tax evaders paid less tax than they should have by storing a total of over $10 trillion in financial assets offshore."
TJN's Miroslav Palanský, a data scientist, says $25.7 billion is lost in Africa to offshore tax heavens with most of the revenue losses incurred by Kenya are due to tax abuse by companies than wealthy private individuals.
"This means that there is a relatively high amount of economic activity reported by multinationals in Kenya compared with profits these companies report in Kenya and paid taxes," he said in an online presentation.
Mr Palanský said TJN with other partners are calling for full company-level data to be made publicly available as full extent of corporate tax evasion cannot be determined based on data self-reported by multinationals or published by Economic Co-operation and Development (OECD).
The Paris OECD ensured no individual company could be identified.
"Revenue loss can be attributed to the misalignment between economic activity and profits. The precise reasons for this cannot be identified with certainty using the country-by-country-reporting data," said Mr Palanský.
"We identify a number of actions countries can take to reduce amount of money lost to tax havens. One action, EAC members can take is to boost tax transparency by making data from country-by-country reporting publicly available at company level," said Mr Palanský.
The Tax Justice Network said Kenya is hardest-hit in the region, losing $565.8 million annual — $502.4 million to corporates and $63.3 million to individuals — depriving the country of much needed money for development and provision of essential services. The social impact of this loss is some 36.02 percent of the country's health budget.
Kenya's tax loss is equivalent to paying annual salaries of 240,781 nurses and equivalent to 13.28 per cent of country's annual education spend.
Vulnerability to illicit financial flows is through exports to Pakistan, Netherlands and the US who are among Kenya's major trading partners.
In Tanzania, the government lost $299 million by way of profit shifting by multinationals and imports misinvoicing by private tax evaders annually with the $279 million lost attributed to global tax abuse by multinationals while $20 million was lost to global tax evasion by private individuals."
This loss is equivalent to 40.76 percent of the public health expenditure or annual pay for 135,577 nurses. The country is also vulnerable to illicit financial flows through on inward trade (imports), with Saudi Arabia having 21.1 per cent risk, China (16.8 percent) and India (10.6 percent).
Burundi loses $1.9 million as annual tax to offshore tax evasion which is equivalent to 2.95 percent of public health expenditure or equivalent to annual salaries of 4,000 nurses.
In Ethiopia, the annual loss is $379.5 million, of which $362.6 million goes to multinationals and $16.9 million is lost to individuals' offshore tax evasion. The total loss is equal to the annual salaries of 436,648 nurses.
Ethiopia's vulnerability to illicit financial flows linked to outward trade (exports) with China, accounting for 10.1 percent risk, Saudi Arabia (9.9 percent) and Kuwait (9.7 percent). Burundi is vulnerable due to exports to Switzerland posing 15.4 per cent risk.
Uganda incurs losses of $115.3 million of which $96.5 million caused by corporate tax dodging and $18.7 million by individual, an equivalent of 31.43 percent of public health expenditure or annual pay of 83,658 nurses. But Uganda too inflicts tax loss of $14.3 million on other countries. It is vulnerable to illicit financial flows based on exports with Kenya posing 27.9 percent risk, the UAE (21.3 percent) Rwanda (9.7 percent).
Corporate abuse
Rwanda loses $72 million annually to unpaid tax with $69.9 million driven by corporate tax abuse and $2 million by individuals' evasion. The loss is equal to 34.78 percent of public health expenditure and lost money can pay 88,061 nurses annual salaries.
Rwanda faces illicit financial flows based on exports with Kenya posing 29.5 percent risk, United Arab Emirates (20.2 percent) and Switzerland (16.4 percent). South Sudan and Somalia lose $7.2 million and $291,652 respectively as tax.
Africa's tax havens cause other countries to lose $4.7 billion through the presence of tax havens here, an equivalent of annual salaries of 375,708 nurses.
The tax havens in Africa are responsible for 1.11 percent of global tax losses with $3.5 billion lost as multinationals are enabled to commit corporate tax abuse and facilitating private evasion of about $1.1 billion.
Sign up for free AllAfrica Newsletters
Get the latest in African news delivered straight to your inbox
To complete the process, please follow the instructions in the email we just sent you.
There was a problem processing your submission. Please try again later.
Corporate abuse is linked to multinationals shifting profits to tax havens in order to under report the profit made in countries of operation and paying less taxes than they should. Revenue is also lost when wealthy individuals hide undeclared assets and incomes offshore beyond the reach of the law.
Taxpayers worldwide lose $427 billion each year to private tax evasion by individuals and multinational corporate profit-shifting now under cutting public funding for Covid-19 response. Money lost is nearly 34 million nurses' salaries or one nurse's salary every second.
Global number of salaries is based first on calculating how much each country's tax losses is equivalent to in local average annual nurse salaries. The figures added to produce these totals are based on OECD nurse salaries data.
TJN's CEO Alex Cobham said the Covid-19 pandemic has exposed the grave cost of turning tax policy into a tool for indulging tax abusers instead of protecting people's wellbeing.
"We urge governments to introduce an excess profit tax on large corporations that short-change countries. For digital tech giants who claim to have our best interests at heart while having abused their way out of billions in tax, this can be their redemption tax," he said.
The five top destinations which are responsible for tax losses in other countries by enabling corporate abuse or private tax evasion are Cayman Islands, the UK, Netherlands, Luxembourg and the US. The Caymans is responsible for 16.5 per cent of global tax losses (over $70 billion), UK (10 per cent over $42 billion), Netherlands (8.5 percent over $36 billion), Luxembourg (6.5 percent over $27 billion) and the US (5.53 percent over $23 billion).


The Winnipeg Goldeyes have lost three baseball veterans after the retirement of pitcher Aaron Cook, outfielder Kody Kaiser and infielder Wes Long.
Long played parts of the last three seasons in Winnipeg and led the Goldeyes with 81 RBI last season. He leaves Winnipeg having played 201 games at shortstop during the past three seasons.
Kaiser and Cook both played one season for the Fish. Kaiser led the Goldeyes in stolen bases last season with 37, while Cook posted a sparkling 1.01 ERA in 28 games out of the bullpen after being signed partway through the season.


Thank you for sharing. And I appreciate everyone in this thread jumping in.
"Getting petty larcenied" for the win.
I think it's interesting that the women in the video are dressed very similarly to the Yeezy lineup. Coincidence or shade...?
A press release is not an adequate rap battle response.
Thanks for this reminder of my childhood, fam.
His existence on Insecure made me cry only because he didn't belong.
When I wrote this, I was stressed out knowing that I was going to forget an important character. I've no excuse for missing Bubbles. Twenty lashes for me.
See I wouldn't have thought Spike had 25 actual movies, let alone enough to have a 25 best.
How you ain't got TSA Pre-check at this point, Ballerholic?
Shout out to that Starbucks/Touch Bar Mac writer life ayyeeee!
This album is absolutely, unequivocally better than DAMN.


do it yourself wedding flowers - Colors have really a distinctive appeal for people and its choice is chiefly out of taste. Whether dictated by your arrival , a colour that's believed to be blessed, or just a color that you simply will find really desirable, how we choose our favorite colors is based on a person's taste and preference. The same is true with picking blossoms. Some possess a favourite flower as it retains a considerable meaning to them simply because the flower looks excellent. When choosing your flowers and colors to your wedding, you'll find other items you have to take into account.
Your preference may ascertain exactly the colors that you uses and also the colours of these flowers also. For several, they decide on their choice of colour and fit it with blossoms of precisely the identical colour. For many others they first choose the blossoms and let one other elements follow exactly the colour of the blossom rather than another way around. There are no rules as soon as it comes to shades and your preference is the one which will soon be adopted. It is the wedding .
For a look that's pleasing to the eye, assess your colour palette no matter what your choice of colour is. Adhering to the color palette usually means you simply use colors that are complementary to one another. By obeying a shade perfect for a tone or a number of colours, your own colors won't end up getting tacky, either distasteful or just odd or out of place.
Whenever deciding on your wedding flowers, you can also like to contemplate the symbolism which each one represents. Red roses signify love, pink roses signify gentlenesswhite sands signify purity. You could be flexible and tryout other blossoms but decide if you want that special colour to be present in your own wedding . Next check what that flower signifies. If you want the color of the flower however, perhaps not exactly the significance it represent, you can look for one more flower in the same color with the meaning which fits you completely. Most people do not believe of respecting any way, and that means you might choose not to take this in to account and only choose flowers that match together with the other decorations.
You may consult the aid of one's wedding planner or buddies and relatives who recently got married and they are able to consult with you personally a good florist. The form of blossom readily available in now may be considered a major consideration too. Because the freshness and price of this blossom is essentially determined upon this, decide on one which is in period so it may be sent punctually and also the fee will soon likely probably be more affordable.
Your selection of shades and flowers may produce a substantial effect on your own wedding. Although you are able to decide on any colors you want for your own wedding, bear in mind that your choice of coloring is something your guests will remember for quite a long moment. Your selection of flowers can improve the intimate ambiance and complement the total subject of one's weddingday. The classic white is a remarkable bridal colour, but don't be tied to it. You may choose two and sometimes three shade combinations nowadays when it comes to your wedding colors and blossoms.


Over the course of three days from 10-12 June, NeoCon marked its 51st edition as the world's leading platform and event for the commercial design industry. Held in the iconic 1930s Merchandise Mart building in Chicago, this year's show saw plenty of talent showcasing the best in furniture design – and encompassing both private and collaborative work. OnOffice picks out key trends in the show and some highlights that embody them.
This year, Steelcase expanded and redesigned its showrooms to provide a reinvigorated WorkLife experience. New products and partnerships were revealed, along with solutions from Coalesse and Turnstone. A highlight was the Mackinac collection (pictured above). Designed with the aim of helping people feel more connected, its distinctive "micro-zones" come together around a cantilevered desk that's effortlessly height-adjustable – supporting small-group collaboration as well as privacy and making it an easily adaptable place for focused work.
Designed by Mark Müller, Three H's Woodstock range offers an expansive selection of functional and modern pieces. The focus was on personal space, as the decline of the open-plan office continues, and warmer and more relaxed environments dominate. Solid legs with a metal sleeve, visible cabinet seams and pull-less drawers were the main starting point – plus an abundance of natural wood as the main source of material.
ICF's Land Lounge Chair won both the Best of NeoCon Innovation Award and the HiP Award at NeoCon this year – and it's clear to see why. Designed for outdoor use but able to fit in anywhere, its slightly inclined seat promotes a relaxed posture with outstretched legs and back support. It's incredibly comfortable. Made entirely of rotational-moulded polypropylene in a variety of colours, the elegant aesthetic means it would be particularly suited for lounges, waiting rooms and receptions.
For this year's NeoCon, Unika Vaev expanded its portfolio of decorative acoustic solutions. In collaboration with Icelandic artist and designer Bryndís Bolladóttir, the Kula collection takes office wall acoustics to another level. The range – which features colourful spherical and hemispherical products crafted from sustainably sourced Icelandic felted wool – sees maximum sound absorption, minimal coverage and vibrant style take centre stage. The result is almost sculptural.
Subscribe to OnOffice for more product news here.


Diversity and inclusion is all about state of mind. A confident, open and curious mind welcomes differences in people, opinions and approaches. It is intentional and purposeful in challenging its own potential blind spots. And it creates an inclusive environment that invites everyone to participate in the overall success of the company. – Eric Schnur, Lubrizol President and CEO.
To learn more about diversity and inclusion at Lubrizol please contact us.
During Pride Month, Lubrizol affirmed its commitment to an inclusive work environment that attracts, retains, values and recognizes talented people of all races, genders, cultural backgrounds and life experiences.
On Veterans Day, employees at Lubrizol Ohio sites in Painesville, Brecksville and Wickliffe held ceremonies to honor and recognize our Lubrizol military veteran employees.
The Lubrizol WILL team is proud to support The American Cancer Society's Relay For Life of Western Lake County.


Metamask Integration with vDice Ethereum Blockchain Gambling Game.
What is a Metamask Integration Exactly?
Metamask is downloaded as a Chrome extension. It is in its Alpha stage. Eventually it plans to support Firefox and other web browsers.
It won a Eth Dev. Grant for contributions to Critical Ethereum infrastructure.
It allows you to run and interact with Ethereum Dapps like vDice, without running a full node. How cool!
Imagine Mist and Jaxx got together for dinner. Everything went well and they hooked up. Well, 9-months later they had a lovechild. That lovechild is Metamask.
As the Etheruem ecosystem grows even more people are going to interact with gambling games, on Ethereum, through vDice's web presence.
They will want full functionality and simplicity. However, they may not necessarily be very technical. This is where Metamask comes in.
Our mission is to make Ethereum as easy to use for as many people as possible. — (Metamask Website).
It's super easy to play gambling games, deployed on Ethereum and using Metamask. Just download Metamask and login.
1. Click the Metamask logo next to the betting contract you want to play.
2. A Pop-up Will Appear. Check the information and click send.
3. A Metamask popup will appear. Click accept.
The Ethereum ecosystem is growing at a healthy pace. There are so many cool tools being released.


Previous post: How did travel become my obsession?
As we continue to adjust to life here in Vienna, there are a few things that would irk most of you, stateside. It did at first for us, but now it has just become the norm.
The washers are half the size than those in the States, and the wash cycles take twice as long…So what would normally be a 45 minute wash cycle in a front loader, takes two hours here! That's not including drying either. Also, when you rent a place here, the washer/dryer does not usually convey. We lucked out that one did come with our place and still have the option to get another washer/dryer combo to put next to our downstairs bathroom. But with just the two of us, we only need the one that was already here. I could see how that would be an advantage to some to have two washers, especially with the long cycles.
There are several options here and these are the four that we tend to go to for our needs.
Billa – These are about half the size of Trader Joe's and it's usually in almost every neighborhood. Ours is right around the corner. It's great to get everyday needs, such as milk, eggs and veggies.
Merkur: Our favorite. It's basically like the Wegman's equivalent. It's the closest in size of what would be a normal grocery store back in the States. They have amazing selection of cheeses, meats, fresh pastas, baked goods, etc.
Denns: Miniature version of Whole Foods. It's been my recent discovery and I love it for getting produce (especially for the "dirty dozen") and great selection of cooking oils, baking materials, etc.
Nakwon: General Asian store with most of our needs.
Cashiers are seated at check out and you bag your own groceries. So as your groceries are scanned, it's a race against time to throw them back in your cart. After payment, you take the cart to the "loading/bagging" area and bag your goods. Like many locals, we've invested in a trolley. It truly makes lugging groceries on public transportation A LOT easier!
These are definitely smaller, although some flats are starting to cater to expats. However, the freezers are of the size of a medium-large cooler at best. We actually don't throw out as much food as we did back in the States. We buy what we need for a few days and go back to the grocery store when needed.
Bottom dollar here has loading areas too. No bags, you bring your own. Scotland is a lot like those stores. I love how they are considerate of cashiers and give them seats! I love the small stores and just getting what you need when you need it. I could easily adapt to European lifestyle.
I still don't get why Europeans have very small wash/dryers. It is probably there way of saving money?


text:
There are 37 islands that are scattered about the surface of Lake Tana, out of which some 20 shelter churches and monasteries of immense historical and cultural interest. These churches are decorated with beautiful paintings and house innumerable treasures. Because of their isolation they were used to store art treasures and religious relics from all parts of the country.
Access for some of the churches is closed to women, although they are allowed to land on the banks of the island but not permitted to proceed further.
However women are permitted to visit churches on Zeghne Peninsula and nearby church of Ura Kidane Mehret, as well as Narga Sellassie.
Kebran Gabriel: is renowned for a magnificent manuscript to the Four Gospels which is believed to date back to at least the late fourteenth or early fifteenth century.
Ura Kidane Mehret: is more decorative with a huge, conical thatched roof is painted with scenes from Biblical lore.
Daga Istifanos: is considered one of the most sacred on Lake Tana, and said to have served as a temporary hiding place for the Ark of the Covenant. On this stands the church of Saint Stifanos which houses the Holly Madonna painted around 1434. The real historic interest lies in its treasury where there are glass-sided coffins containing the mummified remains of several of the former emperors of Ethiopia.
Tana Cherkos: this ancient monastery is found on the eastern shore of Lake Tana.
Tradition tells us that St. Mary rested here under a wall during her flight to Egypt, and stayed for three months and ten days. The monks claim that they owned a necklace which she left when she departed.
It is also said that the monastery was a sacred place of the Jews. Menelik I and the Jewish nobles, after fleeing from King Solomon, brought the Ark of the covenant to this monastery and built a temple over it, which was decorated with precious stones. Six hundred years later, the Ark was brought to Axum.


text:
Q: linux : accessing another machine I would like to know if it is possible to access another machine without setting remote control ON on the machine i wish to access.
for example, if i try to use the ssh command to access my windows machine from my linux laptop i get this error:
ssh -l existance (ip address of the machine)
ssh: connect to host (ip address of the machine) port 22: Connection refused

Is there anyway to bypass this? Do i need to do anything to access port 22? Or thats not the issue?
Any help would be apreciated.

A: In order to access that machine it needs to run an SSH daemon (SSHD) on port 22 (the default SSH port). Is that the case currently?
Another thing to ensure is that a firewal isn't blocking the connection, but I'd set up SSHD first, and then investigate whether it's being blocked by a firewall.
Taking a guess Remote control most likely just runs a service opening up a specific port for incoming connections. I don't think it needs to be turned on to allow for SSH connections, once you have an SSHD set up to receive SSH connections on port 22.
Here's a guide on installing Cygwin, and then inside Cygwin installing SSHD.
But perhaps another question is: For what purpose do you want to connect to the other computer remotely? Maybe there are better solutions than SSH?
If you update your question or comment here with more information about your situation, I can try to expand my answer.

redpajama_set_name: RedPajamaStackExchange


text:
Gardens in the Sky: The Bluegrass Gospel of James King – 2008 (Rounder)
CDs by James King
Bed by the Window (1998)
Gardens in the Sky: The Bluegrass Gospel of James King (2008)
The Bluegrass Storyteller (2005)
Thirty Years Of Farming (2002)
Three Chords and the Truth (2013)
When bluegrasser James King wraps his vocals around a gospel song either as a solo artist or with the supergroup Longview, it's been a hand-in-glove fit. Yet there wasn't quite enough in King's extensive traditional bluegrass catalog to compile a much-requested all-gospel record. With the help of producer Ken Irwin, King solved that. In early 2007, King recorded 6 new numbers - primarily contemporary gospel songs - and the result is, well, heavenly.
In fact, the new stuff not only goes toe-to-toe with classics like "The Darkest Hour" and the title cut, it adds a new dimension to King's estimable vocal talents. Called the master of Stanley Brothers-styled traditional bluegrass, King maintains his traditional standing on the previously unreleased "The Prettiest Flowers Will Be Blooming."
But he also shows impressive contemporary chops on the brooding "Jerusalem Tomorrow, while "Daddy Doesn't Pray Anymore" finds King at his emotive best on the Chris Stapleton-penned tune. The harmony-laden "It's Hot Down Here" with vocal assists from Kevin Prater, John Wade and Chris Hill adds a playful touch to the 18-song collection. King has mastered gospel's past and present.


text:
A szilárdtestfizikában a Wigner–Seitz-cella egy speciális primitív cella, a Voronoj-cellák koncepciójának alkalmazása kristályok esetére. Nevét Wigner Jenőről és Frederick Seitzről kapta.

A kristályokban az atomok rendezett háromdimenziós szerkezetet alkotnak, leírásukra kristályrácsot alkalmazhatunk. A rács rendelkezik diszkrét transzlációs szimmetriával, mely azt jelenti, hogy találhatók olyan vektorok (illetve ezek egész többszörösei), melyek mentén való eltolással a rács önmagával fedésbe hozható.

Az ilyen periodikus szerkezetek kristálytani leírásban primitív cellának nevezzük azt a térfogatot, mely a kristály legkisebb ismétlődő eleme, azaz pusztán egy rácspontot tartalmaz. A primitív cellát általában többféleképpen is megválaszthatjuk, melynek egy lehetséges módja a Wigner–Seitz-cella. Egy rácspont körüli Wigner–Seitz-cellához azok a pontok tartoznak, melyek a térben az összes rácspont körül éppen ehhez vannak a legközelebb.

A szilárdtestfizikában a reciprokrácsban, hullámszámtérben megadható Wigner–Seitz-cellát az adott pont körüli Brillouin-zónának nevezzük.

Definíció
Egy rácspont körüli Wigner–Seitz-cella azon pontok halmaza a térben, melyek a rácspontok közül az adott ponthoz vannak a legközelebb. Ennek a tartománynak a meghatározásához a Dirichlet-féle szerkesztést alkalmazhatjuk.

Matematikailag belátható, hogy a Wigner–Seitz-cella valóban primitív cella, ugyanis egyetlen rácsponthoz tartozik és ha a transzlációs szimmetria mentén eltolva minden rácspontban felrajzoljuk, akkor ezek a cellák az egész teret hézagmentesen fedik.

Reciproktérben a Wigner–Seitz-cella jelöli ki az első Brillouin-zónát, mely a szilárdtestek sávelméletének egy fontos része. A Brillouin-zóna segítségével, sok elektromos jellemző mellett például megadható az is, hogy az adott anyag fémes, félvezető, vagy szigetelő lesz.

A cella szerkesztése

Egy rácspont körüli Wigner–Seitz-cellát úgy szerkeszthetjük meg, hogy az adott rácspontból egyenes szakaszokat húzunk tetszőleges (célszerűen a közeli, azaz első szomszéd, másodszomszéd, stb.) rácspontokig. Minden szakaszon megszerkesztjük a szakaszok felező merőlegeseit (két dimenzióban a szakaszfelezők merőleges egyenesek, három dimenzióban pedig merőleges síkok lesznek). A szakaszfelezők által, a rácspont körül bezárt lehető legkisebb térfogat lesz a Wigner–Seitz-cella. Ez a cella adott rács esetén egyértelműen meghatározható. A Wigner–Seitz-cella egyben primitív cella is, azaz olyan minimális térfogatú cella, mellyel a rács hézagmentesen lefedhető.

Matematikai háttér
A Wigner–Seitz-cella matematikai hátterét a Voronoj-cellák adják. A Voronoj-cellák például egy síkbeli ponthalmaz esetében a sík olyan hézagmentes felosztását (faktorizálását) jelentik, amikor minden ponthoz az a területet rendeljük, melynek pontjai az adott ponthalmazbeli ponthoz legközelebb esnek.

Fordítás

Hivatkozások

Kondenzált anyagok fizikája
Kristálytan
Ásványtan
Szilárdtestfizika


The International Cargo Shipping to Cook Islands Directory allows you to quickly find suppliers of logistics services in Cook Islands. We list Cook Islands shipping companies who can provide you with a low cargo rate for your international cargo shipping to or from Cook Islands. Services provided are: Cook Islands air cargo, Cook Islands ocean cargo, Cook Islands road freight as well as national and international movers to / in Cook Islands.
Even though the Cook Islands are technically fifteen islands, the bulk of its population is centered on Rarotonga, which is the only island with an International airport on it. This is where the air mail shipment will be flying into typically and where everything will pass through Customs before being released for final delivery. And even though the Cook Islands are in middle of the Indian Ocean, they really are not all that far, relatively speaking, from New Zealand so the large majority of the shipping companies that service New Zealand will service the Cook Islands due to their proximity.
You can ship to the Cook Islands via ocean cargo freight liners or by air mail. Given its geographical location, there are no bridges that connect the islands to any other land masses so road freight rucks are not an option for shipping here. You can get a courier service once your parcel is in the country for final delivery as well as get a tracking number on your shipment of any size. Both of these shipping services would be for additional fees above and beyond your standard shipping costs though.
Be sure to package your shipment in an appropriately sized box before sending it off to the Cook Islands. No matter where you send it from originally, your package will most likely have a ways to go so it is best if you prepare your goods accordingly. This means to make sure any fragile items are wrapped carefully and given extra padding such as with bubble wrap or Styrofoam peanuts to help cushion your items if they get tossed about a bit while shipping. Keep in mind the Custom office may open your package and inspect it and may not put everything back exactly how you packages it in the first place.


Women's handcrafted cuff watch with a vintage look. Dark brown leather band is hand dyed giving it a unique one of a kind look. Watch dial has a lovely rose gold color tone. Watch band is 1 1/2" wide and will fit a wrist size from 6" to 7 3/4". Battery operated and water resistant. Also available in black leather.


text:
Cecily Wong
Chinese-American Cecily Wong was born in Hawaii and has lived in Oregon, where her parents run a Hawaiian restaurant. Her novel Diamond Head grew from family stories, told to her by her parents and grandparents, shaped by the details of old Hawaii. She graduated from Barnard College, where the first pages of this novel won the Peter S. Prescott Prize for Prose (2010). She lives in New York City but nurtures a wanderlust that keeps her travelling and blogging about her trips.
Website – Facebook – Twitter – Tumblr
Cecily Wong will give a Pop-Up Reading at 2pm in the Chinese Art Gallery (Main Building, 1st Floor).
Cecily Wong is appearing at "Tumblr Presents Slaughterhouse 90210—THE BOOK!" as part of Lit Crawl Portland the evening of November 7, 8:30–9:15 p.m. at Dig a Pony.
RT @phijo: Check out our #nonprofit #job board for postings like Communications Manager at @literaryarts in #Portland, Oregon: https://t.co… about 1 hour ago


George Osborne unveils his 7th and first solely Conservative Budget since 1997.
This is a bulletin by Mark Davies & Associates Ltd commenting on the UK Summer Budget 2015 delivered by George Osborne on 8th July 2015. Mark Davies & Associates is a boutique firm of Chartered Tax Advisers who specialise in international clients. Their contact details are at the bottom of this article.
It was widely anticipated before the speech that Mr Osborne would target tax avoidance and, as expected, the Budget contained details of a £5 billion crackdown on what Mr Osborne termed as tax imbalances, avoidance and aggressive tax planning.
The Budget also included the Government's reforms to the tax rules for foreign domiciliaries or "non-doms".
We have provided below an overview of the changes which we believe are most relevant to our international clients.
The Budget stops far short of Labour's pre-election proposal to abolish non-dom status entirely. However, it does make significant changes to the existing non-dom regime and puts an end to individuals living in the UK and claiming non-dom status indefinitely. New measures will also prevent individuals with a UK domicile at birth from claiming non-dom status if they acquire a "domicile of choice" elsewhere, then subsequently become UK tax resident.
Once an individual has been UK resident in more than 15 out of the past 20 tax years they will be deemed to be UK domiciled for all tax purposes, even if they are a foreign domiciliary under general law.
With effect from the sixteenth (out of the last twenty) tax years of UK residence, an individual will no longer be able to benefit from the remittance basis, and will instead be subject to UK tax on their personal worldwide income and gains on an arising basis. They will also be liable to UK inheritance tax on their worldwide assets, not only those situated in the UK.
It is intended that the new 15 year rule will apply from 6 April 2017. This does provide sufficient scope for non-doms to undertake suitable planning before the rules are implemented, or before they become deemed domiciled under the 15 year rule. However, the Government recognises that the existing rules relating to offshore trusts are complex and there will be a period of consultation between HMRC and interested parties.
An individual who becomes deemed domiciled under the 15 year rule will need to spend more than five tax years outside the UK in order to lose their UK domicile for tax purposes and "restart the clock".
It will no longer be possible for an individual who is born with a UK domicile to replace that domicile with another domicile of choice in the event that they subsequently return to live in the UK. This proposal will specifically affect any UK domiciled individuals who leave the UK, acquire a domicile of choice overseas under general law and subsequently return to the UK and still claim to be non-domiciled for tax purposes.
In addition, new rules will aim to ensure that the tax advantages of trusts set up while a previously UK domiciled individual is not domiciled in the UK will be lost for the duration of any subsequent periods of UK residence. The detail of these rules is not yet known.
It will be more important than ever for clients to take professional advice in relation to their residence and domicile status. We will be contacting our clients who are likely to be affected by these changes over the coming few weeks. Anyone with concerns should not hesitate to contact their usual adviser at Mark Davies & Associates.
Under the current rules, non-doms who are "long term" UK resident are required to pay the annual remittance basis charge in order to claim the remittance basis.
When the charge was first introduced in April 2008, it was set at £30,000 per annum for those who had been resident in at least 7 out of the previous 9 tax years.
The level of charge now varies depending on the length of time the individual concerned has been UK resident. Currently, the annual charge is £60,000 for those who have been resident in 12 out of 14 tax years and £90,000 for those who have been resident in 17 out of 20 tax years.
Increases in these charges were widely anticipated prior to Budget day.
However, the Chancellor has opted to leave the £30,000 and £60,000 remittance basis charges unchanged. The £90,000 charge will be irrelevant from April 2017 onwards as those who have been resident for more than 15 out of the last 20 tax years will no longer be eligible to claim the remittance basis in any event because of the new "15 year" rule.
The Chancellor's announcements included confirming an increase in the Personal Allowance for income tax to £11,000 and an increase in the Basic Rate Band to £43,000 for the 2016/17 tax year. Both the Personal Allowance and Basic Rate Band are to increase steadily over the next few years in order to reach the Government's targets.
We anticipate that the proposed changes to the taxation of dividends will have an impact on our clients. From April 2016, the system of applying a "10% notional credit" to dividends will be abolished and replaced with a £5,000 tax free allowance on dividends each year.
It is anticipated that dividends received will no longer be "grossed up", and will instead be taxed at 7.5% for basic rate taxpayers, 32.5% for higher rate taxpayers or 38.1% for additional rate taxpayers.
Passports, Citizenship and Residence – What's the Difference?