The ECJ will now consider PMT’s case against Swedish tax authorities after the Dutch scheme lost an appeal in a lower Swedish court.The Solicitor General of the European Court, however, has argued that the different tax treatment is justifiable. He said that, although the free movement of capital within the EU means a foreign shareholder must be treated equally to a local one, if a non-resident pension fund’s position is incomparable with that of a local scheme, a different treatment is allowed.He also pointed out that Sweden levies tax on a scheme’s total assets against projected returns to avoid affecting investment decisions through tax policy, as well as to keep tax revenues independent from the broader economy. PMT, the €60bn pension fund for the Dutch metal industry, has taken Sweden’s Inland Revenue to the European Court of Justice (ECJ) to demand equal tax treatment with Swedish pension funds.The Dutch scheme was forced to pay a 15% dividend tax on the €50m of Swedish equities it owned between 2002 and 2006 – a levy for which Swedish pension funds are exempt.PMT argues that national governments, as a matter of principle, should adjust their tax laws to create a level playing field between local pension funds and foreign schemes and demands a full refund. The scheme cited success in “similar cases” in Spain and Poland, where it managed to claw back more than €1.5m in paid taxes.
L’Afrique du Sud possede les infrastructures de transport d’un pays entierement developpe. Les routes sont de rang mondial. Les reseaux aerien et ferre sont les plus etendus du continent. Et les ports du pays offrent une halte naturelle pour les bateaux en provenance ou a destination de l’Europe, des Ameriques, de l’Asie, de l’Asie Australe et les deux cotes de l’Afrique.Le secteur des transports a ete mis en lumiere par le gouvernement en tant que principal contributeur a la competitivite de l’Afrique du Sud sur les marches internationaux. On le perçoit de plus en plus comme un moteur de la croissance economique et du developpement social.La Coupe du Monde 2010 de la FifaL’Afrique du Sud prevoit d’investir 9 milliards de rands pour ameliorer et developper les infrastructures de transport dans neuf villes d’accueil afin de faire face a l’arrivee massive de visiteurs attendus pour la Coupe du Monde 2010 de la Fifa.Ces preparatifs concernent des modernisations majeures des aeroports du pays et des ameliorations du systeme de transport general, y compris un programme de recapitalisation des taxis, le renforcement du transport ferroviaire de passagers et la transformation du secteur des bus.Les ports et l’expeditionLes principales lignes maritimes longent le littoral de l’Afrique du Sud dans l’Atlantique Sud et l’Ocean Indien. Environ 96 % des exportations d’Afrique du Sud sont transportees par la mer et les sept ports commerciaux du pays sont des points d’entree pour le commerce entre l’Afrique du Sud et ses partenaires en Afrique Australe et servent aussi de plateformes pour les echanges en provenance et a destination de l’Europe, de l’Asie, des Ameriques et des cotes ouest et est de l’Afrique.L’Autorite Nationale des Ports Transnet detenue par l’etat gere les ports du pays. Ce sont : Richards Bay a Durban au KwaZulu-Natal, East London et Port Elizabeth dans la region d’Eastern Cape et Mossel Bay au CAp et Saldanha dans la region de Western Cape.Durban est le port commercial de l’Afrique et le plus grand en termes de containeurs en Afrique Australe, Richard’s Bay est le plus grand terminal de cargaison du monde. Ensemble, les ports d’Afrique du Sud ont gere 183 millions de tonnes de cargo en 2007 et d’importantes modernisations sont en cours pour augmenter la capacite de gestion.Un huitieme port commercial, le port de Nqura, est developpe au large de Port Elizabeth dans la province d’Eastern Cape, les premiers navires commerciaux devant arriver au port en 2009. Nqura devrait etre le terminal pour conteneurs le plus profond d’Afrique. C’est une partie essentielle de Coega, l’une des zones de developpement industriel strategiques d’Afrique du Sud.Les routesLe reseau routier total d’Afrique du Sud fait environ 754 000 kilometres, dont 9 600km de routes nationales. Le voyage de Messina a la frontiere nord de l’Afrique du Sud jusqu’au Cap au Sud se fait sur 2 000 km de routes bien entretenues.Environ 2 400 km de routes du pays sont payantes.Alors que le Ministere des transports est responsable de la politique generale, la construction et l’entretien des routes relevent de la responsabilite de l’Agence des Routes Nationales d’Afrique du Sud et de celle des neuf provinces et gouvernements locaux.Le chemin de ferL’Afrique du Sud possede un reseau de chemin de fer etendu, le 10eme plus long du monde raccorde aux reseaux de la region sub-saharienne.La societe publique Transnet Freight Rail est la voie de chemin de fer et le transporteur le plus important d’Afrique australe avec un reseau ferroviaire d’environ 22 000 km, dont 1 500 km sont des voies de transport. Les infrastructures ferroviaires de la societe qui relient les ports au reste de l’Afrique du Sud representent environ 80 % du total de l’Afrique.Le gouvernement a lance un projet d’amelioration de la securite ferroviaire et de regain des voyages par train en tant que choix de transport public viable. En 2008, le gouvernement a declare qu’il allait investir 19,5 milliards de rands par an sur quatre ans pour moderniser ses infrastructures portuaires et ferroviaires, la moitie environ etant destinee au secteur du fret ferroviaire.La South African Rail Commuter Corporation exploite les services de transport Metrorail au Cap, dans la province d’Eastern Cape, a Durban, dans Johannesburg et sa banlieue et a Pretoria, en ciblant principalement les sud-africains pauvres.Les touristes et les passagers aises peuvent voyager sur le Blue Train, l’un des trains de luxe les plus celebres du monde, alors que Shosholoza Meyl transporte environ quatre millions de passagers par an entre les principales villes du pays.Des services font aussi la liaison avec d’autres destinations d’Afrique australe au Zimbabwe, au Mozambique et au Swaziland.La liaison ferroviare a grande vitesse du GautrainLe Gautrain, un reseau ferroviaire a grande vitesse, reliera Johannesburg, Pretoria et l’aeroport international OR Tambo, allegeant le trafic sur l’autoroute Johannesburg-Pretoria en offrant aux voyageurs une alternative sure et viable au transport routier.Le projet de 25 milliards de rands est un partenariat public-prive entre le gouvernement de la province de Gauteng et la societe Bombelo Concession, un consortium canadien-français-sud-africain. On estime que le Gautrain aura cree environ 33 000 emplois d’ici 2009.Vingt-quatre trains feront le trajet a 160 km/heure, pendant 18 heures par jour et transportant au total pres de 135 000 passagers par jour. Les transports secondaires vers et depuis les gares et les destinations proches se feront en bus de luxe.Il y aura 10 gares, dont trois seront souterraines. La partie enterree fera environ 14 km de long et se trouvera jusqu’a 96 metres de profondeur a certains endroits.La premiere phase, la partie entre l’aeroport, Sandton et Midrand, devrait etre terminee a temps pour la Coupe du Monde 2010 de la Fifa, et la deuxieme phase d’ici 2011.Les aeroports et les compagnies aeriennesPlus de 50 compagnies aeriennes, effectuant pres de 230 000 atterrissages et transportant environ 33 millions de passagers par an, passent par les 10 principaux aeroports d’Afrique du Sud. Cela comprend les principaux aeroports de Johannesburg, du Cap et de Durban et les aeroports de Port Elizabeth, East London, George, Kimberly, Upington, Bloemfontein et Pilansberg.Vingt-et-un centres de controle aerien encadrent les operations qui couvrent 145 aeroports autorises avec pistes a revetement et plus de 580 aerodromes avec pistes sans revetement.La societe d’aeroports semi-privatisee d’Afrique du Sud (Acsa) est chargee de surveiller l’expansion des infrastructures des aeroports du pays.En 2007, l’Acsa a propose un programme de depenses en capital sur cinq ans d’un peu moins de 20 milliards de rands afin d’accueillir une nouvelle generation d’avions et de gerer un plus grand nombre de passagers.L’aeroport international OR Tambo de Johannesburg est l’aeroport les plus anime d’Afrique avec environ 8,9 millions de passagers au depart par an. Il a ete designe meilleur aeroport du continent par le Conseil International des Aeroports en 2007.L’aeroport Cape Town International, qui voit partir 3,8 millions de passagers par an, a ete elu premier aeroport d’Afrique lors des World Travel Awards pour la septieme annee consecutive.South African Airways, le transporteur national d’Afrique du Sud, dessert plus de 700 villes, y compris 20 destinations en Afrique, et assure l’entretien de nombreuses compagnies aeriennes.Derniere mise a jour de l’article : Septembre 2008SAinfo reporter. Sources (sites en langue anglaise) :Standard Bank: Economic Profile: South AfricaSouth Africa YearbookDepartment of TransportTransnet National Ports AuthorityCoega Development CorporationTransnet Freight RailSouth African Rail Commuter CorporationGautrain Rapid Rail LinkAirports Company South AfricaSouth African Airways
Share Facebook Twitter Google + LinkedIn Pinterest By Kolt Buchenroth, Zach Parrott and Joel PenhorwoodTariffs Hurt the Heartland — the nationwide grassroots campaign against tariffs — in conjunction with the Council of the Great Lakes Region, hosted a town hall this week in Cleveland at the 2019 Great Lakes Economic Forum.The event featured a discussion with Ohio business owners, manufacturers and farmers on the impact of tariffs on the state’s economy. The conversation came one day after President Trump announced that he will be increasing tariffs substantially this week.The group released the following statement regarding the tweet announcement that tariffs on $200 billion of goods will increase from 10 to 25% on Friday.“For 10 months, Americans have been paying the full cost of the trade war, not China. To be clear, tariffs are taxes that Americans pay, and this sudden increase with little notice will only punish U.S farmers, businesses and consumers,” Tariffs Hurt the Heartland said in the statement. “If the President follows through on this threat, the consequences will be dire. Raising tariffs to 25% could cost nearly one million American jobs, according to recent estimates. This decision will also roil financial markets and increase the likelihood of retaliation on American farmers who are facing the lowest income levels in years.”A recent study by the non-partisan economic research firm the Trade Partnership found that if tariffs are increased to 25% it would result in 29,100 job losses in Ohio.Tadd Nicholson, executive director of the Ohio Corn and Wheat Growers Association, talked with Ohio Ag Net’s Joel Penhorwood following the meeting.Listen to the full interview here Audio Playerhttps://www.ocj.com/wp-content/uploads/2019/05/190507_TaddNicholson_TariffsHurtTheHeartland.mp300:0000:0000:00Use Up/Down Arrow keys to increase or decrease volume.“Trade has always been a simple thing in agriculture,” Nicholson said during the group conversation. “We know that we can outcompete in production of food in the world. When there is a tariff coming, that means that there is some form of retaliation. The retaliation will quickly affect agricultural products like soybeans, corn and wheat. If the price of soybean plummets, because of a trade war with China, it causes a overproduction of another product like corn, and low profitability of soybean. The impact is compounded. The livestock industry is also affected, because our corn and soybean goes into the feed of livestock animals. “Agriculture needs a win. We are in a depressed economic state. Any benefit we see in the future will come from trades and exports with other countries.”Agriculture isn’t the only industry seeing hard times in part because of tariffs. The motor industry has recently stepped out with their perspective, especially since Ohio, Michigan, and Indiana lead the way for employment in automobile manufacturing.“Twenty percent of employment has grown in the midwest, because of vehicle manufacturing and production has grown, as well as investments from the suppliers,” said Ann Wilson, senior vice president, Government Affairs, Motor, and Equipment Manufacturers Association. “Steel and aluminum tariffs raise the price of domestic steel and aluminum has increased 50% from last year. Most developers are small manufacturers. They have to pay more for their inputs of steel. President Trump has a study on his desk, that has not been made public that could put a 25% tariff on all imported automobile parts. Companies like O’Reilly and NAPA are not investing in the United States, including Ohio, because of the uncertainty whether or not they can make imports. Employment will decrease and consumer prices will increase.”The beverages industry has also seen some troubling results, according to Cleveland Whiskey founder and CEO Tom Lix.“In 2017, 15% of business came from exports to the UK, they were predicted to go up to 20% by 2018. By 2018 there was not a single bottle of Cleveland Whiskey sold in Europe. The tariff causes the prices on the whiskey to be marked up. The tariff caused the whiskey prices to be increased by 50%. Cleveland Whiskey had to fire two employees, because they could not afford to have them,” Lix said. “We buy things from around the world everyday and it is crazy to me that we aren’t encouraging those kinds of trades. The fact that we are manipulating these trade deals and using it as a political tool is absolutely absurd, and it hurts a whole lot of people. Mark my words, the economy won’t stay this good forever. We are making things worse for ourselves.”The group was also joined by Ed Brzytwa, director of international trade for the American Chemistry Council as well as Mark Fisher of the Council of the Great Lakes Region and Farmers for Free Trade co-founder Angela Marshall Hofmann.
About the authorCarlos VolcanoShare the loveHave your say LaLiga announce all Segunda Division matches available for free on YouTubeby Carlos Volcano9 months agoSend to a friendShare the loveLaLiga has announced that all matches from its second division, LaLiga 1|2|3, will now be available for free via YouTube to millions of consumers worldwide.Starting this weekend, the LaLiga YouTube channel will provide live English commentary from this season’s LaLiga1|2|3 matches in over 155 countries, bringing the competition to large global territories where no previous transmission had been in place. The regions covered in the deal include major markets in Africa, Asia, Europe and the Americas, with all content provided via geolocation. The broadcasts, which are due to begin from today, will provide a significant increase in coverage of LaLiga1|2|3, offering thousands of Spanish football fans around the world the chance to follow their favourite teams for free. For those not yet familiar with the competition, the channel will provide an exciting new platform to get better acquainted with the historic teams playing in the division, such as RC Deportivo, Real Zaragoza, Malaga, CA Osasuna and Cadiz CF.In addition to broadcasting the eleven matches from each game week, a 50-minute highlights programme will also be available to provide a summary of the major events from each match day.In Spain, matches will continue to be shown through existing broadcast operators beIN Connect, Orange, Telecable, Telefónica and Sky.Melcior Soler, director of the LaLiga Audiovisual department, said: “The way we consume live sports is being changed by a new generation of online broadcasters, and we are committed to using such channels to extend the appeal of our competitions. This move will strengthen the LaLiga 1|2|3 by bringing it to an entirely new global audience, in a format that we think will really appeal to the viewer.”
Willian admits ‘I don’t know if Chelsea want me to stay’by Paul Vegas9 months agoSend to a friendShare the loveWillian admits he’s yet to hear from Chelsea about a new contract.The Blues turned down a £50million bid for the forward from Barcelona on Thursday, which would have seen £38m winger Malcom come to London in exchange. While Barca are expected to come in with another bid, Willian pledged his future to the club.The 30-year-old, who has 18 months left on his current deal, said: “My future is here. I have one-and-a-half years on my contract left, and I want to stay until it is finished.“I don’t know if the club want me to sign a new contract, but my focus is here. I would like a new contract. If they want it, I want it. I have been here for five-and-a-half years, won a lot of titles. I am very happy.“To play for Chelsea, you have to put your mind to winning titles every year.” TagsTransfersAbout the authorPaul VegasShare the loveHave your say
As expected, Duke freshman forward Justise Winslow is entering the 2015 NBA Draft. He’s the second Blue Devil freshman to declare for the draft, joining big man Jahlil Okafor.Winslow acknowledged the news with an eloquent Instagram post moments ago. I would like to thank Duke University for allowing me to be a part of such a prestigious institution where I have learned more about myself inside and outside of the classroom than I ever thought I could. I would like to thank the students of Duke University for allowing me to develop my character and be myself without any judgment. You all have made this year extremely entertaining. I would like to thank Coach K and the rest of the coaching staff for helping me become a better player mentally and physically. I would like to thank the entire Duke Basketball Program for accepting me with open arms and caring for me unconditionally. Lastly, I would like to thank my teammates who over the course of this past year have become my best friends, my brothers, and NATIONAL CHAMPIONS. Duke University will forever be in heart and I am proud to say that I am DUKE BLUE DEVIL for life.A photo posted by Justise Winslow (@_rubdi) on Apr 14, 2015 at 1:43pm PDTWinslow is expected to be chosen in the top 10 picks of June’s draft, perhaps even within the top five. The versatile 6-foot-6 Houston, Tex., native averaged 12.6 points, 6.5 rebounds and 2.1 assists in his lone season as a Blue Devil. With Winslow and Okafor both turning pro, attention shifts to freshman point guard Tyus Jones, who has yet to announce his intentions for next season but is a projected first-round pick if he foregoes his eligibility.
NEW ORLEANS, LA – JANUARY 01: Ezekiel Elliott #15 of the Ohio State Buckeyes runs the ball against the Alabama Crimson Tide during the All State Sugar Bowl at the Mercedes-Benz Superdome on January 1, 2015 in New Orleans, Louisiana. (Photo by Streeter Lecka/Getty Images)Ohio State running back Ezekiel Elliott appeared as a guest on ESPN’s Highly Questionable this afternoon. Co-hosts Bomani Jones and Dan LeBatard asked him about his toughest game as a player, his class attendance at Ohio State, what his mom said about him questioning the OSU coaches after losing to Michigan State (he wouldn’t answer), and other topics. But LeBatard’s father Gonzalo, affectionately known as “Papi”, stole the show. He asked Elliott how to wear his trademark “crop top” look and then proceeded to turn his dress shirt into one after Elliott gave him a tutorial. @EzekielElliott just showed Papi how to make his shirt into a crop top pic.twitter.com/bfQNmtoiwz— Taylor Ashbrook (@TA2014) February 15, 2016Papi’s crop top @HQonESPN pic.twitter.com/mKNy73tPAY— Joe (@realmarlina) February 15, 2016Never change, Papi.
DAWSON CREEK, B.C. – One man was arrested in Dawson Creek late last week after police recovered a pickup truck and a number of firearms that were found to have been stolen.Cst. Jaime Ekkel with the Dawson Creek RCMP said that on Friday, July 6th, officers were conducting a proactive patrol in the Mile Zero Trailer park when officers noted a pickup truck parked in front of a home which had an incorrect license plate attached.After officers ran a search on the truck’s vehicle identification number, the truck was confirmed to have been previously reported stolen. A man and two women were located inside of the home, and the man was subsequently arrested. The two women were requested to leave the property.A search warrant was executed at the home, where police located multiple stolen firearms, ammunition and knives.Prohibited items such as 15-round pistol magazines and a homemade ‘stun gun’ were also located inside the home.Weapons and stolen property were also found inside the pickup truck.Cst. Ekkel said that the man is still in police custody. His identity has not been released since no charges have yet been laid.
New Delhi: The GST Network Tuesday said businesses registered under GST can now compare the tax liability declared as well as input tax credit claimed in their final and summary sales returns forms. The GSTN, which handles the technology backbone for the new indirect tax, has provided a facility to the taxpayers to view and download a report on tax liability as declared in their form GSTR- 1 (final sales return) and as declared and paid in their return filed in form GSTR-3B (summary sales return). Also Read – Maruti cuts production for 8th straight month in SepWhile GSTR-1 for a month is filed by the 11th day of the succeeding month, GSTR-3B is filed and taxes paid by the 20th day of the succeeding month. GSTN, in a statement said, since GSTR-1 and GSTR-3B are filed independent of each other, a need was felt to provide facility to view liability declared in both the forms at one place. The new facility enables the taxpayers to view these two liabilities in one table for each return period at one place, which can be compared. This will enable taxpayers to make good of any differences between the two forms filed by them on GST portal, GSTN said. Further, the GSTN has also provided taxpayers information regarding data of Input tax credit (ITC) as claimed in their form GSTR 3B and as accrued in form GSTR 2A, based on the return uploaded by the supplier. Also Read – Ensure strict implementation on ban of import of e-cigarettes: revenue to CustomsThis functionality has been provided in Returns dashboard on the GST Portal to taxpayers under the headings “Comparison of liability declared and ITC claimed”. “This facility will help taxpayers in reconciling their liability and ITC details quickly. They can view the monthly comparison as well as cumulative comparison upto the month, on the GST Portal in the tables provided. This will help them in taking corrective steps,” GSTN CEO Prakash Kumar said.
New Delhi: She made a stunning debut with Dangal, but Fatima Sana Shaikh says getting a perfect launch pad was not a cakewalk as people told her she did not have the “looks” of a heroine like Deepika Padukone and Katrina Kaif. Fatima, who started her journey in the movies as a child actor with Kamal Haasan’s 1997 film Chachi 420, says the rejections shifted her focus from waiting for a conventional lead role to searching for a good character. Also Read – I have personal ambitions now: Priyanka”I have been a child actor. I quit but making a comeback after that was difficult. I was not getting any work. People used to tell me I don’t look like Deepika Padukone or Katrina Kaif. They said, since I didn’t have the looks of a heroine, I should do whatever I’m offered. There have been many incidents where I was told that I was not good enough,” Fatima said. The actor says her desire to perform in front of the camera was so strong that she did not pay heed to what people thought of her. Also Read – Salman Khan remembers actor Vinod Khanna”I only had acting on my mind. The reason why I used to go for every audition was because I would get to perform in front of the camera, even if the set-up was small.” The success of Aamir Khan-starrer Dangal, however, made things easier for Fatima as it gave her the option to choose. “Before Dangal, I never had the chance to choose my projects. I even did ‘Dangal’ because that was my only option at that time. Every actor goes through this. That’s how things function. But I am happy that post the film and especially after ‘Thugs of Hindostan’, I have the space to choose,” she says. Citing an example of Rajkummar Rao, her co-star from Anurag Basu’s upcoming anthology, the actor says there is no formula for success. “There is no single rule that applies to everyone. But now there are so many opportunities because of Netflix, Amazon and other platforms. Influx of different mediums has given actors a lot more options.” Fatima says even though her aim is to establish herself as a sought-after performer, she does not believe in planning “too much”. “Where I want to reach it might take two or maybe six years. But I am happy that at least I’m on my way.”