The document discusses several potential pet options and their requirements. Dogs are very demanding but loving pets that need daily walks and attention. Cats are more independent but still require food, water, shelter and occasional attention. Guinea pigs are gentle, social, and low maintenance as long as they have companions. Goldfish are inexpensive and easy to care for, needing only tank cleaning and feeding.
1. The document outlines the 10 steps to writing a process journal for a textiles project, including researching the design brief, developing design options, justifying design choices, planning production, making the item, and evaluating the process and results.
2. Key steps include analyzing requirements and limitations, creating mood boards and design options, comparing alternatives, selecting a final design, justifying how it meets the criteria, planning resource use, manufacturing the item, and assessing the process and outcomes.
3. The process guides students through planning, making, and reflecting on a textiles project from brief to finished product.
El documento habla sobre los diferentes tipos de alimentos y comidas. Explica las comidas principales del día como el desayuno, almuerzo y cena, e incluye detalles sobre platos y bebidas típicos para cada comida. También cubre temas como las tapas, verduras, frutas, comidas rápidas y ejercicios prácticos para aprender el vocabulario sobre alimentos.
Felipe Guaman Poma de Ayala: Nueva Coronica y Buen gobierno. 1615.Jhonny Antelo Films
Este documento describe los pasos para resolver problemas de matemáticas. Explica que primero se debe entender completamente el problema, luego desarrollar un plan para resolverlo mediante el uso de diferentes técnicas matemáticas, y finalmente implementar el plan y revisar la solución.
Photos with the music 'El Condor Pasa' by Los Indios Tabajaras.
If interested in the history of Machu Picchu here's the wikipedia link:
http://en.wikipedia.org/wiki/Machu_Picchu
Machu Picchu is an ancient Inca citadel set high in the Andes Mountains in Peru, above the Amazon rainforest. It was built in the 15th century but abandoned a century later at the time of the Spanish conquest of the Inca Empire. It lay hidden and largely undisturbed until 1911 when it was rediscovered by Hiram Bingham. Now a UNESCO World Heritage site, it is Peru's most visited tourist attraction but tourism poses threats from overcrowding and erosion that require active management and limits on visitor numbers to preserve the site.
The document provides a timeline and calendar of dates for a personal project being conducted between June 2009 and May 2010. It outlines 5 phases: 1) selecting a topic, 2) planning the project, 3) gathering necessary material, 4) working on the product, and 5) presenting the outcome. Key dates are provided for topic selection, planning tasks, preliminary research, creating a product, and submitting drafts and a final personal statement.
The document discusses the research process and provides details about a case study on a department store patronage project. The purpose of the project was to evaluate a major department store, Sears, and its competitors. A survey was conducted through in-home interviews of 271 households to understand customer preferences, perceptions, and factors influencing their choice of department stores. The findings helped identify Sears' weaknesses and develop appropriate marketing strategies to improve its image and sales.
The document discusses several potential pet options and their requirements. Dogs are very demanding but loving pets that need daily walks and attention. Cats are more independent but still require food, water, shelter and occasional attention. Guinea pigs are gentle, social, and low maintenance as long as they have companions. Goldfish are inexpensive and easy to care for, needing only tank cleaning and feeding.
1. The document outlines the 10 steps to writing a process journal for a textiles project, including researching the design brief, developing design options, justifying design choices, planning production, making the item, and evaluating the process and results.
2. Key steps include analyzing requirements and limitations, creating mood boards and design options, comparing alternatives, selecting a final design, justifying how it meets the criteria, planning resource use, manufacturing the item, and assessing the process and outcomes.
3. The process guides students through planning, making, and reflecting on a textiles project from brief to finished product.
El documento habla sobre los diferentes tipos de alimentos y comidas. Explica las comidas principales del día como el desayuno, almuerzo y cena, e incluye detalles sobre platos y bebidas típicos para cada comida. También cubre temas como las tapas, verduras, frutas, comidas rápidas y ejercicios prácticos para aprender el vocabulario sobre alimentos.
Felipe Guaman Poma de Ayala: Nueva Coronica y Buen gobierno. 1615.Jhonny Antelo Films
Este documento describe los pasos para resolver problemas de matemáticas. Explica que primero se debe entender completamente el problema, luego desarrollar un plan para resolverlo mediante el uso de diferentes técnicas matemáticas, y finalmente implementar el plan y revisar la solución.
Photos with the music 'El Condor Pasa' by Los Indios Tabajaras.
If interested in the history of Machu Picchu here's the wikipedia link:
http://en.wikipedia.org/wiki/Machu_Picchu
Machu Picchu is an ancient Inca citadel set high in the Andes Mountains in Peru, above the Amazon rainforest. It was built in the 15th century but abandoned a century later at the time of the Spanish conquest of the Inca Empire. It lay hidden and largely undisturbed until 1911 when it was rediscovered by Hiram Bingham. Now a UNESCO World Heritage site, it is Peru's most visited tourist attraction but tourism poses threats from overcrowding and erosion that require active management and limits on visitor numbers to preserve the site.
The document provides a timeline and calendar of dates for a personal project being conducted between June 2009 and May 2010. It outlines 5 phases: 1) selecting a topic, 2) planning the project, 3) gathering necessary material, 4) working on the product, and 5) presenting the outcome. Key dates are provided for topic selection, planning tasks, preliminary research, creating a product, and submitting drafts and a final personal statement.
The document discusses the research process and provides details about a case study on a department store patronage project. The purpose of the project was to evaluate a major department store, Sears, and its competitors. A survey was conducted through in-home interviews of 271 households to understand customer preferences, perceptions, and factors influencing their choice of department stores. The findings helped identify Sears' weaknesses and develop appropriate marketing strategies to improve its image and sales.
Budget 2014 was announced by the Swedish government on 9 April 2014. The new budget aims at encouraging education to improve the quality of the workforce
India Enacts Further Sections of the Companies Act, 2013Nair and Co.
With reference to the effectiveness of India?s new Companies Act, 2013, the Ministry of Corporate Affairs (MCA) has further notified 183 sections and schedules. The newly notified sections have come into effect 1 April 2014.
India Announces New Corporate Social Responsibility RulesNair and Co.
India has recently introduced legislation mandating the establishment of Corporate Social Responsibility (CSR) policies for both Indian companies as well as foreign companies operating in India.
United Kingdom – Budget 2014 AnnouncedNair and Co.
The Chancellor of the Exchequer recently presented the Budget for 2014-15. Significant measures include those for investment, savers, retirement and small & medium enterprises (SMEs).
Philippines Introduces New Permit for 9(g) Pre-arranged Employment Visa Appli...Nair and Co.
The Philippines' Department of Labor and Employment (DOLE) has introduced a new permit applicable only for the foreign nationals applying for 9(g) Pre-arranged Employment Visas, all other visa categories are exempted.
Argentina Clarifies Income Tax ProvisionsNair and Co.
Argentina has amended its income tax provisions relating to securities transactions and dividend distributions. Key changes include a 15% tax on gains from selling securities, a 13.5% tax on foreign shareholders' security sales, and a 10% withholding tax on dividends paid to local and foreign shareholders. Clarifications have provided some exemptions to the capital gains tax and guidance on calculating dividend withholding taxes. These amendments and clarifications apply retroactively to transactions since September 2013.
China Eases Tax Exemption for E-commerceNair and Co.
The Chinese Finance Ministry (MOF) and the State Administration of Taxation (SAT) have recently published a joint circular announcing easier eligibility requirements for tax exemptions for e-commerce exporters.
Belgium Introduces Changes to Employment Law RegulationsNair and Co.
Belgian Official Gazette recently published a new employment regulation outlining employment termination notice periods for both blue and white collar employees, effective 1 January 2014.
Germany Updates Minimum Salary Qualifications for EU Blue Card HoldersNair and Co.
The German government has raised the minimum salary qualifications for EU Blue Card holders effective January 1, 2014. The minimum gross salary for new Blue Card holders is now €47,600, up from €46,400 in 2013. The salary threshold for occupations with shortages is €37,128, up from €36,192 in 2013. Companies with operations in Germany should consider the increased minimum salary requirements when assigning EU Blue Card workers to avoid increased business costs.
Australia Increases Super (Superannuation Guarantee), the Required Employer R...Nair and Co.
The Australian government has announced significant changes to the Super regime. Super contributions will eventually increase to 12% by 2020, reports Nair & Co.’s International HR Team.
The Belgian government has decided to reduce the rate of withholding tax on dividends paid by small- and medium-sized enterprise (SME) to 15 or 20 percent, depending on certain conditions (from 25 percent).
Sir Alan Collins to Honour “Magical Team” at The Churchill Club Awards CeremonyNair and Co.
Nair & Co., a global integrated solutions provider helping companies expand internationally, is proud to be named as the sponsor of the Churchill Club “Magical Team” Award. Sir Alan Collins, the firm’s advisor to the Board, will be presenting the award at The Churchills 2013.
South Korea Enacts Tax Revision Bill: Update from International Tax Complianc...Nair and Co.
The South Korean government passed the Tax Revision Bill in January 2013, which brings in significant changes to corporate and individual taxation provisions, for companies and foreign nationals working in the country, says Nair & Co.’s International Tax Consulting Team.
Australian Federal Court Clarifies that Reasonable Performance Management is ...Nair and Co.
In a case which involved Mr. Ramos and Good Samaritan Industries (GSI), Justice Barker has upheld Federal Magistrate Rolf Driver’s earlier verdict which held that reasonable performance management would not be considered as an adverse action.
India Notifies Rules for ‘Voluntary Compliance Encouragement Scheme’: Update ...Nair and Co.
The Indian government has notified the rules to execute an amnesty scheme i.e. “Voluntary Compliance Encouragement Scheme” which was proposed in its February 2013 budget. A onetime reprieve will be given to service tax defaulters, who make a voluntary disclosure.
India passes finance bill for 2013 14- updates from international tax consult...Nair and Co.
The Indian parliament passed the Finance Bill for 2013-14 on April 30th. It clarified that tax residency certificates issued by foreign governments will be accepted as proof of residency for non-resident taxpayers claiming benefits under double taxation avoidance agreements. However, the government reserves the right to request additional documentation. The Finance Bill 2013 had sought to amend a 2012 provision making tax residency certificates not adequate for claiming treaty benefits, causing concern for non-residents. This issue has now been clarified.
Argentina Introduces New Systems for Recording Overseas Payments: Update from...Nair and Co.
The Argentinian government has introduced a new electronic system i.e. the “Single Electronic Window of Foreign Trade” which will enable data transfer and tracking of international trade transactions and commercial information, between different government bodies in Argentina.
The Steadfast and Reliable Bull: Taurus Zodiac Signmy Pandit
Explore the steadfast and reliable nature of the Taurus Zodiac Sign. Discover the personality traits, key dates, and horoscope insights that define the determined and practical Taurus, and learn how their grounded nature makes them the anchor of the zodiac.
Budget 2014 was announced by the Swedish government on 9 April 2014. The new budget aims at encouraging education to improve the quality of the workforce
India Enacts Further Sections of the Companies Act, 2013Nair and Co.
With reference to the effectiveness of India?s new Companies Act, 2013, the Ministry of Corporate Affairs (MCA) has further notified 183 sections and schedules. The newly notified sections have come into effect 1 April 2014.
India Announces New Corporate Social Responsibility RulesNair and Co.
India has recently introduced legislation mandating the establishment of Corporate Social Responsibility (CSR) policies for both Indian companies as well as foreign companies operating in India.
United Kingdom – Budget 2014 AnnouncedNair and Co.
The Chancellor of the Exchequer recently presented the Budget for 2014-15. Significant measures include those for investment, savers, retirement and small & medium enterprises (SMEs).
Philippines Introduces New Permit for 9(g) Pre-arranged Employment Visa Appli...Nair and Co.
The Philippines' Department of Labor and Employment (DOLE) has introduced a new permit applicable only for the foreign nationals applying for 9(g) Pre-arranged Employment Visas, all other visa categories are exempted.
Argentina Clarifies Income Tax ProvisionsNair and Co.
Argentina has amended its income tax provisions relating to securities transactions and dividend distributions. Key changes include a 15% tax on gains from selling securities, a 13.5% tax on foreign shareholders' security sales, and a 10% withholding tax on dividends paid to local and foreign shareholders. Clarifications have provided some exemptions to the capital gains tax and guidance on calculating dividend withholding taxes. These amendments and clarifications apply retroactively to transactions since September 2013.
China Eases Tax Exemption for E-commerceNair and Co.
The Chinese Finance Ministry (MOF) and the State Administration of Taxation (SAT) have recently published a joint circular announcing easier eligibility requirements for tax exemptions for e-commerce exporters.
Belgium Introduces Changes to Employment Law RegulationsNair and Co.
Belgian Official Gazette recently published a new employment regulation outlining employment termination notice periods for both blue and white collar employees, effective 1 January 2014.
Germany Updates Minimum Salary Qualifications for EU Blue Card HoldersNair and Co.
The German government has raised the minimum salary qualifications for EU Blue Card holders effective January 1, 2014. The minimum gross salary for new Blue Card holders is now €47,600, up from €46,400 in 2013. The salary threshold for occupations with shortages is €37,128, up from €36,192 in 2013. Companies with operations in Germany should consider the increased minimum salary requirements when assigning EU Blue Card workers to avoid increased business costs.
Australia Increases Super (Superannuation Guarantee), the Required Employer R...Nair and Co.
The Australian government has announced significant changes to the Super regime. Super contributions will eventually increase to 12% by 2020, reports Nair & Co.’s International HR Team.
The Belgian government has decided to reduce the rate of withholding tax on dividends paid by small- and medium-sized enterprise (SME) to 15 or 20 percent, depending on certain conditions (from 25 percent).
Sir Alan Collins to Honour “Magical Team” at The Churchill Club Awards CeremonyNair and Co.
Nair & Co., a global integrated solutions provider helping companies expand internationally, is proud to be named as the sponsor of the Churchill Club “Magical Team” Award. Sir Alan Collins, the firm’s advisor to the Board, will be presenting the award at The Churchills 2013.
South Korea Enacts Tax Revision Bill: Update from International Tax Complianc...Nair and Co.
The South Korean government passed the Tax Revision Bill in January 2013, which brings in significant changes to corporate and individual taxation provisions, for companies and foreign nationals working in the country, says Nair & Co.’s International Tax Consulting Team.
Australian Federal Court Clarifies that Reasonable Performance Management is ...Nair and Co.
In a case which involved Mr. Ramos and Good Samaritan Industries (GSI), Justice Barker has upheld Federal Magistrate Rolf Driver’s earlier verdict which held that reasonable performance management would not be considered as an adverse action.
India Notifies Rules for ‘Voluntary Compliance Encouragement Scheme’: Update ...Nair and Co.
The Indian government has notified the rules to execute an amnesty scheme i.e. “Voluntary Compliance Encouragement Scheme” which was proposed in its February 2013 budget. A onetime reprieve will be given to service tax defaulters, who make a voluntary disclosure.
India passes finance bill for 2013 14- updates from international tax consult...Nair and Co.
The Indian parliament passed the Finance Bill for 2013-14 on April 30th. It clarified that tax residency certificates issued by foreign governments will be accepted as proof of residency for non-resident taxpayers claiming benefits under double taxation avoidance agreements. However, the government reserves the right to request additional documentation. The Finance Bill 2013 had sought to amend a 2012 provision making tax residency certificates not adequate for claiming treaty benefits, causing concern for non-residents. This issue has now been clarified.
Argentina Introduces New Systems for Recording Overseas Payments: Update from...Nair and Co.
The Argentinian government has introduced a new electronic system i.e. the “Single Electronic Window of Foreign Trade” which will enable data transfer and tracking of international trade transactions and commercial information, between different government bodies in Argentina.
The Steadfast and Reliable Bull: Taurus Zodiac Signmy Pandit
Explore the steadfast and reliable nature of the Taurus Zodiac Sign. Discover the personality traits, key dates, and horoscope insights that define the determined and practical Taurus, and learn how their grounded nature makes them the anchor of the zodiac.
During the budget session of 2024-25, the finance minister, Nirmala Sitharaman, introduced the “solar Rooftop scheme,” also known as “PM Surya Ghar Muft Bijli Yojana.” It is a subsidy offered to those who wish to put up solar panels in their homes using domestic power systems. Additionally, adopting photovoltaic technology at home allows you to lower your monthly electricity expenses. Today in this blog we will talk all about what is the PM Surya Ghar Muft Bijli Yojana. How does it work? Who is eligible for this yojana and all the other things related to this scheme?
AI Transformation Playbook: Thinking AI-First for Your BusinessArijit Dutta
I dive into how businesses can stay competitive by integrating AI into their core processes. From identifying the right approach to building collaborative teams and recognizing common pitfalls, this guide has got you covered. AI transformation is a journey, and this playbook is here to help you navigate it successfully.
NIMA2024 | De toegevoegde waarde van DEI en ESG in campagnes | Nathalie Lam |...BBPMedia1
Nathalie zal delen hoe DEI en ESG een fundamentele rol kunnen spelen in je merkstrategie en je de juiste aansluiting kan creëren met je doelgroep. Door middel van voorbeelden en simpele handvatten toont ze hoe dit in jouw organisatie toegepast kan worden.
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Cover Story - China's Investment Leader - Dr. Alyce SUmsthrill
In World Expo 2010 Shanghai – the most visited Expo in the World History
https://www.britannica.com/event/Expo-Shanghai-2010
China’s official organizer of the Expo, CCPIT (China Council for the Promotion of International Trade https://en.ccpit.org/) has chosen Dr. Alyce Su as the Cover Person with Cover Story, in the Expo’s official magazine distributed throughout the Expo, showcasing China’s New Generation of Leaders to the World.
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Ellen Burstyn: From Detroit Dreamer to Hollywood Legend | CIO Women MagazineCIOWomenMagazine
In this article, we will dive into the extraordinary life of Ellen Burstyn, where the curtains rise on a story that's far more attractive than any script.
Prescriptive analytics BA4206 Anna University PPTFreelance
Business analysis - Prescriptive analytics Introduction to Prescriptive analytics
Prescriptive Modeling
Non Linear Optimization
Demonstrating Business Performance Improvement
Unlocking WhatsApp Marketing with HubSpot: Integrating Messaging into Your Ma...Niswey
50 million companies worldwide leverage WhatsApp as a key marketing channel. You may have considered adding it to your marketing mix, or probably already driving impressive conversions with WhatsApp.
But wait. What happens when you fully integrate your WhatsApp campaigns with HubSpot?
That's exactly what we explored in this session.
We take a look at everything that you need to know in order to deploy effective WhatsApp marketing strategies, and integrate it with your buyer journey in HubSpot. From technical requirements to innovative campaign strategies, to advanced campaign reporting - we discuss all that and more, to leverage WhatsApp for maximum impact. Check out more details about the event here https://events.hubspot.com/events/details/hubspot-new-delhi-presents-unlocking-whatsapp-marketing-with-hubspot-integrating-messaging-into-your-marketing-strategy/
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Chilean Government Plans Tax Reforms for Small and Medium Enterprises
1. Chilean Government Plans Tax Reforms for Small and Medium Enterprises
(SMEs)
(Bristol, UK) - Chile plans to introduce a new tax regime ultimately benefiting Small and Medium
Enterprises (SMEs). This aligns with the new president’s election campaign programme which proposed
a structural tax reform and measures for revenue generation for the country, reports Nair & Co.’s
International Tax Team.
The significant proposed tax reform provisions relating to SMEs include:
SMEs that fall under article 14 ter of the Income tax law may benefit from:
A deduction on annual investments (instant depreciation).
A simple system of accounting.
Filing tax returns – annually .
The eligibility qualification criterion for businesses has expanded from annual sales of 5,000
monthly tax units (UTM) to no more than 14,500 UTM. The existing regime applies to VAT
taxable units.
To help curtail SMEs’ cash flow problems, the buyer of forward purchases made by larger
companies to SMEs will be responsible for a portion of the VAT payment. Currently, the SMEs
are responsible for corresponding VAT payments due in the following month of the purchase.
However, the SMEs often do not receive payments from the buyers within 90-days.
SMEs operating in Chile may consider monitoring progress of the above proposals. These provisions are
expected to benefit SMEs from various tax angles which include easier administrative requirements and
reduced tax bills.
For more information about doing business overseas or to learn more about our International
Expansion Services team please contact us.
2. Subscribe to regular global tax compliance alerts from Nair & Co.
Get the latest news releases and updates on international tax, HR, Finance, compliance and other legal
news at Nair & Co. Industry Alerts.
About Nair & Co.
Nair & Co., the leader in international business expansion services, provides accounting, HR, legal, tax
and compliance services for the set up and management of your international operations. Our model of
a single-point-of-contact, supported by internal teams of experienced advisors, helps clients expand
business and manage risk so they can focus on their core business and sustain growth with minimal risk,
stress and cost. We support nearly 250 clients in over 70 countries. Nair & Co. is headquartered in
Bristol, UK, has 450 employees and offices in China, India, Japan, Singapore, and the US. Learn more
at www.nair-co.com
Media Contacts: For media enquiries or to learn to more about Nair & Co., please email us at
media@nair-co.com or call Yvonne Smith at +1.408.501.8867