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My name is Darrell Bryant, I am the grandson of Josie Bigby and Herman E. Bryant of Oakridge, Ms.. Josie'e father was Milton Monroe Bigby and her mother was Emma Hulda Dillon, Milton's second wife. I do have some of the history past on to me by my aunts and uncles on the Bryant's side, but have yet to recieve any from the Bigby (Bigbee) side. would like to give and recieve some, have some back to Oliver Marshall Bigbee of Anderson SC.
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British Parliamentarian Daniel Hannan Warns America on the New Road to SerfdomeSubmitted by Spank Rearden on Wed, 07/18/2012 - 09:32
Daniel Hannan seems to be the British Ron Paul. Worth watching the whole thing!
Trending on the Web
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This guy still doesn't get it.
Not a bad guy, apparently, but he still thinks there's a role for a World Police, paid for by . . . guess who? Blames the "left" for reviling Blair for his complicity in the criminal war on Iraq.
"Make the lie big, make it simple, keep saying it, and eventually they will believe it." -- Joseph Goebbels
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Dr. Brent L. Berger, MD
Orthopaedic Surgery, Kaiser Permanente Fontana Medical Center
- 9961 Sierra Ave
Fontana, CA 92335
- 1 Office Location
- (909) 427-5000
Dr. Brent L. Berger has been practicing medicine for 8 years. Dr. Berger graduated from the University of California, Irvine School of Medicine in 2006. He practices medicine in Fontana, CA and specializes in Orthopaedic Surgery. Dr. Berger is affiliated with Kaiser Permanente Fontana Medical Center.
Gender: Male
Years in Practice: 8 Years
Languages Spoken: English
Medical School: University of California, Irvine School of Medicine
Graduation Date: 2006
Hospital Affiliations: Kaiser Permanente Fontana Medical Center
Specialties: Orthopaedic Surgery


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posted listings for Xbox 360 and PlayStation 3 versions of Resident Evil: Revelations; a port that Capcom has yet to officially announce in any capacity. Now, purported achievements for the 360 version have surfaced, listing the game's full title as Resident Evil: Revelations Unveiled Edition.
The achievements themselves reveal little, beyond the fact that both Campaign and Raid modes will make the jump from handheld to console, should this all shake out. As intrigued as we are, the idea of a 3DS to console port brings up many questions, though the fact that the word "revelations" is spelled correctly is promising. We've reached out to Capcom for comment.
Breaking News
Dying Light cancelled on Xbox 360, PS3
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Posted on Nov 22nd 2014 9:00AM
Barely Related: Star-Lord's dance-off, comet sounds
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Games we love and hate
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Second in the Kurt Wallander series.On the Swedish coastline, two bodies, victims of grisly torture and cold execution, are discovered in a life raft. With no witnesses, no motives, and no crime scene, Detective Kurt Wallander is frustrated and uncertain he has the ability to solve a case as mysterious as it is heinous. But after the victims are traced to the Baltic state of Latvia, a country gripped by the upheaval of Soviet disintegration, Major Liepa of the Riga police takes over the investigation. Thinking his work done, Wallander slips into routine once more, until suddenly, he is called to Riga and plunged into an alien world where shadows are everywhere, everything is watched, and old regimes will do anything to stay alive.
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CLE - The Real Property Section of the St. Pete BarToday's Foreclosure Litigation Landscape Speaker: Charles R. Gallagher III, Esq. Gallagher & Associates Law Firm, P.A.
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11/27/2014 » 11/28/2014St. Pete Bar & LRS Closed for Thanksgiving
12/1/2014Paraclete Editorial Board - Conference Call
12/4/2014St. Pete Bar HOLIDAY PARTY at the Mirror Lake Lyceum
12/5/2014Judge Stanley Mills Retirement Lunch at West Pasco Judicial Center
12/15/2014Brown Bag Adoption Roundtable at Pinellas County Justice Center from 12:00 to 1:00 PM
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KETV.com and KETV NewsWatch 7 have more complete coverage of Nebraska Athletics. The links below should give every Husker fan what they need to follow their team direct from the Big Red Zone.
KETV's Thor Tripp sits down with Husker senior Mike Moudy.
Omaha doctor and former Husker Mike Stuntz looks back on the planning that led to one of the most memorable plays in Nebraska football history.
The award is given annually to the nation's top running back.
A loose first half gave way to a close-fisted second, as the 21st-ranked Nebraska Huskers bounced the Central Arkansas Bears 82-56 at Pinnacle Bank Arena on Tuesday, moving to 2-0 for the fifth consecutive season.
This year marks the 20th anniversary of Tom Osborne's first national title. After Saturday's loss to Wisconsin, a lot of fans probably yearn for those days.
Senior David Rivers led the Huskers in rebounding three times a season ago, rarely posting gaudy stat lines, but was perhaps the unsung glue of the 2013-14 starting lineup.
The 20th-ranked Wisconsin Badgers (8-2, 5-1) punished the 16th-ranked Cornhuskers (8-2, 4-2) 59-24 Saturday.
A Nebraska state senator-elect, one of 17 new legislators to head to Lincoln in January, is a former Husker football player.
Wisconsin and Nebraska always have plenty to play for when the two Big Ten rivals meet on the football field. Now, the Freedom Trophy can be added to that list.
Lessons were given Friday that will last a lifetime for thousands of school kids.
One of the highest ranking firefighters in Omaha is also a former Husker football player, something Assistant Chief John McCormick says is a secret to most of his department.
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The manuscript of the song was cut into several pieces (for souvenirs) by Schubert's half-brother Hermann. Fortunately this vandalism could not destroy the musical unity of this extraordinary page. Seven years later Schubert was to compose a String Quartet in D minor (D810), a matching masterpiece of organic unity in which he used the song's ritornello as the basis for the Quartet's second movement variations, and where Death's theme in various subtle rhythmic metamorphoses is also the seed and starting point for the other movements.
from notes by Graham Johnson © 1991
|Schubert: The Complete Songs
'This would have been a massive project for even the biggest international label, but from a small independent … it is a miracle. An ideal Christ ...
'Please give me the complete Hyperion Schubert songs set – all 40 discs –and, in the next life, I promise I'll "re-gift" it to Schubert himself … ...» More
|Schubert: The Hyperion Schubert Edition, Vol. 11 – Brigitte Fassbaender
'Magnificent. Collectors of this series need not hesitate, and newcomers who try this volume are in serious danger of addiction' (American Record Guide)
'19 tracks devoted to some of the greatest songs ever written' (Classic CD)» More
|Schubert: The Songmakers' Almanac Schubertiade
'Impossible to imagine anyone not deriving enormous pleasure from this collection' (BBC Music Magazine)
'Reviewers have long since run out of adjectives to describe Graham Johnson's superb complete Schubert song series for Hyerion. Now, for the Schubert ...» More


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Keyshia Cole - Let It Go (Remix) ft. T.I., Missy Elliot & Young Dro
Artist: Keyshia Cole
Featuring: T.I., Young Dro, Missy Elliot
Producer: Missy Elliott
Album: Just Like You
Avg Rating: 3.6 ( 5 votes )
In anticipation of her September 25th sophomore release Just Like You, Keyshia Cole has released a remix of her hit single, Let It Go. Produced by Missy Elliot, the beat is the same as the original which interpolates Notorious B.I.G.'s Juicy. For guest rap features Keyshia made a call to Grand Hustle and got a 2 for 1 deal; not bad when one of the two is T.I.. The best selling rap artist of 2007 and his protégé, Young Dro, drop in and add some Southern smoothness on either side of Missy's lone verse; they do little to help the song but don't hurt it either.
Keyshia ColeT.I.Young DroMissy Elliot Club
Written by DJ Z on 08/14/07
Submit your Rating
First DJ Booth Appearance:
"Last Night ft. Keyshia Cole" (2007)
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The Latest From BostonBiker.org
News, Events, Updates
Fun With Math: Bicycle EditionWritten by Boston Biker on May 22
Bikes are a surprisingly effective way to teach tricky physics.
For instance, did you know you wouldn't be able to steer a bicycle in zero g?
When you were learning to ride a bicycle you thought gravity was your enemy, trying to make you fall over. But without gravity, you wouldn't be able to steer, say Cornell engineers. To demonstrate the concept, they built a hybrid vehicle they call a "bricycle" – a cross between a bicycle and a tricycle – that demonstrates what it would be like to ride a bike in zero-G. (Assume you have magnetic wheels to keep you on the floor.) (via)
Watch the video for a full demonstration on just how hard it would be to steer a bicycle in zero g.
You might also find this interesting. If you were to pull straight backwards on the lower pedal of a bicycle which way would the bicycle go?
Seems simple…right? Think you know the answer? Click here to see a demonstration. Did you guess correctly?
Tags: bicycle, math, physics, video
Posted in fun, video | No Comments »
Pretty Much How I Felt All WinterWritten by Boston Biker on Jan 11
Nothing better than a bicycle to get just about anywhere in this town, I guess if you live farther north you need to make a bit of an adjustment to the front wheel… Plus the song is cute.
Tags: bicycle, commuting, fun, snow
Posted in Commuting, video | 1 Comment »
SufferingWritten by Boston Biker on Jul 05
Biking can and is fun and enjoyable, blissful even. The wind in your hair, the sweet smell of the trees, the laugh of your biking companions. It can be really nice. But not always. Sometimes being on a bike is pure hell.
I have never been the kind of person that gives names to things, my computer is called, computer, my pets get rotating names, when I did own a car it was just "car." In fact the only thing I ever gave a name to was my aluminum fixed gear track bicycle, its moniker of choice "little murder machine." Its number one victim, me.
Let me explain the draw backs of Little miss murder. She's stiff, transferring every little bump right into your hind quarters. Shes compact, forcing you into an uncomfortable hunched position. Shes only got one speed, and you can't coast. Going up hill you mash your brains out, going down you are at spin class.
There is one important plus of the murder machine. Shes fast as hell. That aluminum frame is light, and that stiffness transfers all your power right into the wheel. That hunched up position makes you aerodynamic. And only one gear means you only have to worry about one thing, going faster.
I am not sure if there is something wrong with my brain, but I love to hurt on a bike, specifically this bike, my little murder machine. A couple of weeks ago I rode miss murder to Provincetown, 144 miles in a single day. It hurt, and I loved it. I regularly go out for 20-30 mile sprints where I try to average 20 miles per hour or faster the entire time. It hurts, it hurts bad. I love it even more.
Pushing yourself to your limits hurts, your back creaks, your arms ache, your legs scream, your lungs feel like sandpaper, but somehow when its all done you feel great. Its like some primitive ritual, cleansing yourself of everything but the desire to make yourself go further, or faster, or harder.
Yesterday I took advantage of the July 4th holiday to get some alone time on my bike. It was about noon when I rolled out of the house, the sun was blazing and I already felt like a wilted piece of lettuce. It was going to be one of those rides.
30 miles and 1 hour 15 minutes later I was back at my house, red as a beet, panting, and smiling like an idiot. My arm left a sweaty sun screen tattoo on the storm door, and I couldn't get into a cold shower fast enough. 30 minutes later I felt glorious. Even my hair seemed to feel better. I was hollowed out of everything bad, and all that was left was a lovely feeling of floating.
Suffering on a bicycle is something you learn to love. Like coffee, or beer, its an acquired taste, and just like coffee or beer there are subtle and fine distinctions to the suffering. Only after long practice will you be able to detect the minuscule differences in pain afforded to you from different kinds of rides. The more orchestral tones of a long distance pain fest, vs the acidic bite of a short high speed ride.
Bikes are lovely inventions, and most of the time they are a source of joy and happiness, but for the few that have learned to love the suffering, nothing on earth provides it better than a bicycle. It is the most efficient machine ever invented for causing suffering to a human being, and I love it. My little murder machine is still my favorite bike.
Tags: 4th of july, bicycle, little murder machine, love, suffering
Posted in bostonbiker | 2 Comments »
Bicycle Bound Weed Delivery Man Brings Peace And Joy (Watch This)Written by Boston Biker on Mar 02
The adventures of a bicycle bound weed delivery man High Maintenance is amazing.. I have been watching these all morning, and I have to tell you they are really really good. I would suggest you set aside an hour and watch them all. The main character is sort of like a bicycle bound wizard moving from apartment to apartment spreading good cheer (both deliberate and inadvertent), while helping people gain insight into their lives.
Tags: awesome, bicycle, fun, video, weed
Posted in fun, video | 2 Comments »
PaaganWritten by Boston Biker on Jan 06
Anyone else feel this way about their bicycle? I have been reading about the T breaking down just about every day and all I can think is "I love you bicycle"
(oh, in case you were wondering this is a bollywood movie about a kid his bicycle and get rich quick schemes, but the opening shots are just too precious)
Tags: bicycle, bollywood, paagan, video
Posted in fun, video | No Comments »
Big Red Bicycle ChristmasWritten by Boston Biker on Dec 11
Nora And One Left have created the next Christmas classic.
Tags: bicycle, christmas, nora and one left, song, video
Posted in fun, video | 2 Comments »
Brookline Bicycle Master PlanWritten by Boston Biker on Nov 26
The Brookline Bicycle Advisory Committee has prepared a master plan to promote bicycle transportation in the Town of Brookline. This plan includes a network of bicycle routes that connect all neighborhoods in Brookline, with special emphasis on schools, parks and commercial areas.
This plan was generated with input from the public, town staff and local organizations. We expect that it will be modified over time to meet evolving conditions.
Boston is working on one, here is Brookline's.
Tags: bicycle, Brookline, master plan
Posted in advocacy | No Comments »
Riding Your Bike To Work Saves You A S#!tload Of MoneyWritten by Boston Biker on Nov 21
A recent report out shows that taking the MBTA to work every day saves you a whopping $12,834 a year by riding the T. So logically riding your bike would save you even more than that.
According to the November Transit Savings Report from the American Public Transportation Association, individuals who ride public transportation instead of getting behind the wheel can save, on average, $816 a month, and $9,798 annually.
For MBTA riders, those numbers are even higher.
The November study revealed that T travelers saved an average of $1,069 this month, and will pocket an extra $12,834 this year that would have otherwise been wasted on a parking spaces and gas for a car.
Boston transportation users also came in third for most money saved annually on a list of the top 20 major cities with the highest public transit ridership, the report said.
The Hub fell just behind New York City and San Francisco.
So congratulations, if you rode your bike to work every day this year you saved a minimum of 12 grand, but factoring in the cost of a monthly T-pass (of which you didn't buy) you actually saved closer to 13 grand, or over 1,000 a month. Take that money and buy yourself a new bike!
Tags: bicycle, MBTA, money, saved
Posted in advocacy, infrastructure, news | 2 Comments »
The Word On The Street
Here is what people are saying
- Misinterpreting Statistics To Show Cyclists As Causing More Bike-Car Crashes Than Drivers November 24, 2014TweetYet again, the passage of a 3 foot passing law, designed to protect cyclists as drivers pass them, sparked a debate. This time, the debate ensued in San Diego, California. The argument was over sharing the road, not surprising given … Continue reading →IsolateCyclist
- Capitalizing On The Death Of Cyclists November 21, 2014TweetSometimes it seems as if advertising people will do anything to sell us their wares. Many of the things they do are outrageous, and if the rest of us did these things, we would be admonished for being unethical or … Continue reading →IsolateCyclist
- Cranks Giving! November 20, 2014TweetFrom the F-book: ————– Saturday, November 22 at 1:00pm in EST Copley Square Copley Sq, Boston, Massachusetts 02116 First annual Cranksgiving Boston bike ride! Bring a bike, a bag, and a lock. This event is FREE but you'll need about … Continue reading →Boston Biker
- Action Alert: Allston I-90 Interchange Project November 20, 2014TweetLets make sure we don't end up with just another highway, see below From Livable Streets: ———- We have a vision for something more than just a new highway. After months of MassDOT I-90 Allston Interchange task force meetings, … Continue reading →Boston Biker
- THE DANGERS OF SAFETY: Why Focusing on Car Accidents May Hurt Our Health November 18, 2014Everyone officially puts "safety first." Everyone wants to prevent accidents. Car crashes are treated as lead stories on TV news – the images are horrific and we all fear our vulnerability. But, in fact, our roads are safer than ever. In 1956, when Interstate construction began, the national fatality rate was 6.05 per 100 million […]Steve Miller
- rain, wind and cold. ride anyway. November 17, 2014Tweetwell yeah, rain, wind, cold, dark, traffic – it beats driving a car, and def beats riding the ever so depressing Boston Subway system. Plus it makes you feel strong to be out in the elements. Ha, bad weather… ride … Continue reading →altbiker
- Building Sidewalks For Children November 17, 2014TweetWhat have our societies become when local authorities are forced to apply for grants to build sidewalks for children? While this is a good thing, as it allows the children to engage in healthier options for traveling to school, it … Continue reading →IsolateCyclist
- Help MIT Students Test Outdoor Bicycle Training Device November 14, 2014TweetFrom the email, looks like fun! ———- We are engineering students at MIT who are building a device (Terrainer) for competitive cyclists to train outdoors. To further improve our project, we are looking for competitive cyclists to help test and provide feedback … Continue reading →Boston Biker
- Cambridge To Follow Boston's Lead On Side Guards For Trucks November 14, 2014TweetI have talked about this a couple of times (here and here and here), and its great to see Cambridge moving forward with this simple and awesome plan. Via On Monday, November 10, the City of Cambridge took a major step … Continue reading →Boston Biker
- Cold weather glove review November 13, 2014TweetCold weather riding has it's advantages. If you ride the paths, you begin to notice that there is much less traffic on the bike paths. The people out there tend to be more experienced and cordial that the fair weather … Continue reading →altbiker


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What is the next big thing? Electronics, Organic Chem, Food reinvented, Education, Drinkable Fresh Water, New athletic endeavours. My bet is on teaching piano, I will be attempting to learn the soft art of tapping on a keyboard and making harmony, when I am ready, Yamaha electric pianos and just about every other kind of music making device will be intersting. The Healing power of music is well known. See you at the Karakoee Bar>>><<<
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The stockings are hung by the chimney with care, the presents are wrapped and under the tree... Now how about you do a little shopping for yourself? Slip on over to Banana Republic to pick out some new pumps, a dress, sweaters, and more, and save 25% on orders of $150 or more with coupon code BRSHOP25. Ends 12/23/2012.
* Hot deals expire quickly. This deal may no longer be valid.
To make Black Friday shopping a little easier, here is a collection of the most popular stores and their ads. Click on a store's name, then start planning your shopping tactic by making a list and sticking to it. And don't forget to wear comfortable shoes, chances are you'll be waiting in long lines! Keep checking back, we'll be adding more as we find them. Enjoy and be safe.
Stores: 20x200, 6pm, Amazon, Apple Store, American Eagle, Banana Republic, Best Buy
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A powerful, high performance printer, the Epson WorkForce 30 blazes through critical documents at speeds about two times faster than those of competitive printers. USB cable not included.
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Epson Stylus Photo R3000 - 13" large-format printer - color - ink-jet - Super A3/B, Roll (33 cm) - 5760 x 1440 dpi up to 1.5 min/page (color) - capacity: 120 sheets - USB, LAN, Wi-Fi(n)
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Enjoy convenient, professional-quality printing on the go with our Officejet 100 Mobile Printer. Bluetooth lets you print wirelessly from a variety of mobile devices, including selected laptops and smartphones.
Get professional color for up to 50% lower cost per page than lasers. Easily print on the go,6 and increase productivity with wireless and wired networking, plus automatic two-sided printing. Rely on HP to help conserve resources.
The Artisan 1430 takes photo printing to the next level of performance, delivering brilliant, Ultra Hi-Definition prints as large as 13" x 19". And, with convenient wireless networking, it's easy to share your Artisan 1430 with others.
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Samsung SRP-500 Series Inkjet Thermal Printer enhances any Epos system. Makes the most of color and graphics. Aimed at Specialty retail, department stores, restaurants, fast food and bars, convenience stores, laundry systems and anywhere
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With this two-color inkjet POS printer, your customers draw the end user's attention to the slip as you can turn this dull piece of paper into a marketing revelation. Receipts and vouchers receive vibrant color with any application using the SRP-500.
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The Expression Home XP-610 Wireless Color Small-in-One Inkjet Printer from Epson outputs photo-quality prints at 13 ppm in black and at 10 ppm in color.
The Aficio GX e3350N is high-performance color printers for small/home offices. It is perfect for individual business use, or in networks of small workgroups. It is based on Ricoh's unique and successful GelSprinter technology.
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Vinpower Pandora CIS AutoPrinter PDAL80-100 - CD/DVD/BD printer - color - ink-jet - capacity: 100 disks - USB
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The Canon PIXMA PRO-10 Wireless Professional Inkjet Photo Printer features a 4800 x 2400 dpi resolution and Canon's FINE technology with an ink drop as small as 4.0 pl.
The Canon PIXMA PRO-1 Network Professional Inkjet Photo Printer is a printer for the working professional photographer.
The Canon PIXMA PRO-100 Wireless Professional Inkjet Photo Printer features a 4800 x 2400 dpi resolution and Canon's FINE technology with an ink drop as small as 3.0 pl.
Designed specifically for Epson's POS inkjet printers, SmartPass technology combines high-speed MICR reading, check printing and check endorsement all in one pass.
Epson WorkForce Pro WF-4630 - Multifunction printer - color - ink-jet - Legal (216 x 356 mm), A4 (210 x 297 mm) (media) - up to 19 ppm (copying) - up to 20 ppm (printing) - 330 sheets - 33.6 Kbps - USB 2.0, LAN, Wi-Fi(n), USB host
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World Hepatitis Day: Why Control the Hepatitis Epidemic
Why do we have to dedicate a day to promote Hepatitis? Simply because Asians and Africans populations are highly susceptible to the hepatitis virus, which is turning out to be the number one killer. World Health Organisation has established the 28th of July as Hepatitis Day to 'express concern about the lack of progress in prevention, control and treatment of viral hepatitis around the world. (Via)
Hepatitis affects the liver and is plagued by inflammatory cells. Without cure, it can lead to fibrosis and cirrhosis. There are different kinds of hepatitis that we are familiar with: Hepatitis A, B and C. This year's theme for World Hepatitis Day is - 'It's closer than you think.' In India, there are several cases of Hepatitis B and C and reports reveal that 5 million people from South-East Asia will fall victim to this dreaded disease.
Besides Hepatitis A, B, C you can expect alcoholic hepatitis, autoimmune hepatitis, delta agent (hepatitis D) and drug-induced hepatitis. There are 40 million Indians who suffer from hepatitis and this number is likely to increase if we do not take precautionary measures. Precaution is better than cure, because hepatitis is an expensive disease.
Symptoms include breast development in males, weight loss, jaundice like symptoms, vomiting, tiredness, and loss of appetite. The sad part is that most Indians are tested for Hepatitis at a later stage. Unfortunately 'Vaccination is one of the strategies used to prevent hepatitis infection. Vaccines exist against hepatitis A and B. Effective candidate vaccines for hepatitis E prevention exist. Some progress has been shown in developing candidate vaccines against hepatitis C.' Hence this makes hepatitis a dangerous disease. (Via)
*Images courtesy: © Thinkstock photos/ Getty Images
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My fitness class is divided into 10 week sessions. At the beginning and end of each session you take a picture. And apparently pictures are worth a lot of words, so…. 219 more words
Tags » Making Progress
Week 38 - Day 2 : Down the pub!
Still struggling to get past the interview hurdle, another failed interview today see's me writing this in the pub. Don't worry folks, not getting drunk but just needed to get out… … 185 more words
Pix For The Week: Little Things
Little things.
Small. Weightless.
Funny how they seem trivial- until we lose them.
Little things though, do make a big difference
A word of hope… 76 more words
Day 3 - National Novel Writing Month
Today has felt non stop but finally, after eating dinner, I was able to sit down and get some writing in for the challenge.
I finished one of the chapters, tacking on another 1,956. 205 more words
What is this stuff anyway?
There is no intelligence for avoidance behavior, so I am biting the bullet and posting. Or maybe a little of the intra/interpersonals come in??Working with a wide variety of students on any given day is a challenge but now having a bit of knowledge about intelligences has added a new perspective on how they are learning. 273 more words
On Outgrowing NaNoWriMo
Some of my longtime followers might be wondering why I've been silent on the subject of NaNoWriMo all through the first half of October. NaNoWriMo, for those of you who don't know (Are you out there? 665 more words
Looking Back
I believe that anytime you are on a journey to a better you, to reach goals, to pass milestones . . . it is important to look back and see how far you've come. 1,090 more words


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Awards - Girl And Boy Scouts
Last Friday I had the pleasure of attending a Girl Scout Award Ceremony to recognize Gold Award recipients Caitlin Gallant, Genevieve Halka, Alyssa Lo Re, Elisa Pittella, Emily Quigley, Sabrina Rodgers and Brooke Warhurst. It was an honor to present proclamations on behalf of the Village of Garden City for Girl Scouts of America's highest honors. I would like to take the time to commend these young individuals on their achievements and the positive contributions that they have made to their communities.
Garden City's 2013 Drinking Water Quality Report
And Conservation Program
Last week, the water department mailed the 2013 Drinking Water Quality Report. This report demonstrates that our water is safe and meets all federal and state requirements. All results were excellent. Also, the village's corrosion control treatment program was effective in preventing the leaching of lead and copper from your home's plumbing into your drinking water.
With all the hubbub about equine nasal strips and the fact that California Chrome might become the first Triple Crown winner since Affirmed swept all three races back in 1978, let's talk priorities people—Garden City's upcoming 17th Annual Belmont Festival. (Just a heads-up that the rain date is Friday, June 13.) It's one of the most anticipated yearly events in the village and why shouldn't it be? It's a family-friendly gala that features live entertainment and music along with plenty of free activities for the kids that include face painting, pony rides and games. Those with a yen for art can stroll and admire the entries for the popular children's poster contest. And if your stomach starts grumbling, there will be no shortage of wings to sample, courtesy of the local restaurants that will be going to the mat in the Wing Off to see which establishment has the best wings in the area. Best of all, proceeds will benefit the Ace in the Hole Foundation, created in honor of 1st Lt. Michael LiCalzi, a Garden City resident who lost his life while serving his country during the Operation Iraqi Freedom in May 2006. All this serves as the local appetizer for the big doings at Belmont the next day and serves as a great way of getting ready for potential history being made.
—Dave Gil de Rubio
Merchants Clean Up
The village has received quite a few complaints over the past few weeks regarding the amount of wrappers, waste, bottles and cans that are on Seventh Street. I would like to remind the merchants to be more careful in how they place their garbage for pickup. I would also like to remind the shoppers to please dispose of their waste in the containers that are located along Seventh Street. If you feel that there are not enough receptacles available for the trash, please call my office at 516-465-4051 to let me know where you feel that additional containers should be placed.
It serves as the unofficial kickoff for the summer season and/or yet another three-day weekend for retailers to fill their coffers with the bounty of retail sales promotions. Sadly, this is what has become of Memorial Day, a national holiday meant to honor those who have died in our nation's service. Tradition has dictated the dead be honored with cemetery visits and parades featuring active servicemen and veterans from various wars participating alongside marching bands playing music with a patriotic theme. The idea was for citizens to stop and remember those who gave their lives while protecting democracy and America's way of life—not to hit the mall in pursuit of bargains. Unfortunately, with so many veterans dying off and an all-volunteer military force, Memorial Day parades are shrinking in attendance (and in some instances being canceled) as more and more civilians have less interaction with active duty personnel. So if you're thinking of either hitting the beach or one of the local outlets centers that seem to be popping up everywhere, maybe carve some time out to attend a parade or maybe even lay a wreath at your local cemetery. It's the least you can do for those who gave up their lives for the freedoms we enjoy today.
—Dave Gil de Rubio
Garden City Women's Lacrosse Alumni Foundation
I would like to take a moment to recognize the Garden City Women's Lacrosse Alumni Foundation who had their 1st Annual Alumni game on Saturday, May 10 at Garden City High School. The mission of this organization is to bring support to the Garden City High School Girl's Lacrosse Team through camaraderie from fellow alumni and community supporters of the program. The foundation will raise funds through sales and sponsored events for equipment, lacrosse trips and other team needs as they arise. Special thanks to Timothy Goettelman, Conrad Hopkins, Kerry McCaffrey, Tara McKennett, Dina Muldoon and Michael Sweeney for their efforts in planning Saturday's event to support the Garden City Women's Lacrosse Program.
Did you know that the poppies our American Legion Post 265 veterans and auxiliary members offer you are handmade by veterans? Veterans of our armed forces make each nine-piece poppy in auxiliary-sponsored poppy shops. These shops supplement physical and psychological therapy needed for hospitalized and disabled veterans. The auxiliary provides the materials and the volunteers to facilitate the program. This year, the poppies have "bloomed" beautifully.
Particularly during the month of May, accept and wear with gratitude the familiar handcrafted poppies offered to you. Know that, though the poppies are not sold, any contribution you make is passed directly from our auxiliary unit to help the veterans at our Northport Hospital facility. Your generosity enables us to meet their needs that are not met through government programs. This is the facility with which our unit is charged.
Jacqueline Burdi-Eltringham
Poppy Drive Chairlady
Ladies Auxiliary, American Legion Unit No. 265
I want to congratulate Mayor Gerard Tangredi and the board of trustees of the Village of Stewart Manor regarding the recent completion of their budget. Having participated in this process the three previous years, I know how difficult and time consuming it can be. But I think it is terrific that this mayor and his fellow board members were able to manage expenses, purchase new equipment and maintain a rainy day fund, all in the face of increasing pension costs, rising health insurance benefits and mandates they have no control over.
Become A Volunteer Firefighter—2014 Recruitment Drive
The Garden City Fire Department is continually looking for new volunteer firefighters, as part of a statewide program called Recruit NY. Like most fire departments, the Garden City Fire Department is always in need of emergency responders, so it can continue to provide the optimum level of protection for its residents.
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Explore archived webcasts
Webcasts archived in the last 6 months can be accessed on this page
Dbriefs Asia Pacific Webcasts Series
Webcasts archived in the last 6 months can be accessed on this page. For a complete program schedule and topic information on upcoming webcasts, select the Program Guide.
International Tax
BEPS: Discussion Draft on Action 7 (Artificial Avoidance of PE Status)
26 November 2014
* Length of webcast: 90 minutes
Host: Steve Towers
Presenters: Claudio Cimetta, Leonard Khaw, Ben Pickford, and David Watkins
On 31 October 2014, the OECD released a discussion draft on BEPS Action 7 (artificial avoidance of PE status). This paper describes various proposals to significantly widen the definition of "permanent establishment" (PE) in Article 5 of the OECD model treaty – and thus broaden source country taxing rights. We'll discuss:
- Proposed changes to the dependent agent PE in Article 5(5) & (6).
- Proposed changes to the exceptions from PE status in Article 5(4).
- Splitting-up of contracts and insurance.
- Practical examples illustrating the impact of the proposed changes.
The BEPS project is the most important review of the world's international tax architecture in decades. Learn about the recent proposals to expand the PE definition, which is central to the BEPS initiative.
International Assignments
Asia Pacific Share Plans: Practical Considerations for Implementation in Hong Kong, India, and Japan
25 November 2014
Host: Tony Jasper
Presenters: Russell Bird, Vivian Lam, and Aarti Raote
As share plans continue to be a popular form of incentive compensation for employers, despite the challenges which could arise with a mobile employee population, what are the regulatory issues and common pitfalls that employers should be aware of or consider? We'll discuss:
- Why share plans remain relevant as a form of reward for employers.
- Changes in the regulatory environment and trends around the world which may impact upon employers and employees specifically in Hong Kong, India, and Japan.
- Common pitfalls encountered in the operation of share plans in these locations, for example, differences in tax treatment across jurisdictions such as potential for exit taxes prior to an option actually vesting or local rules on sourcing resulting in double tax charges.
- Critical linkages in implementing a share plan and maintaining compliance including interaction between tax, human resources, and payroll teams.
Gain insights into optimizing the implementation and operation of share plans by your company.
International Tax
Swiss Corporate Tax Reforms: Has a New Era Arrived?
18 November 2014
Host: Sarah Chin
Presenters: Jacqueline Hess, Jacques Kistler, and Rene Zulauf
In order to strengthen its tax competitiveness as an international location for corporations and adjust to the changing OECD / BEPS and EU tax landscape, Switzerland is undertaking the most comprehensive corporate tax reform in 50 years. Existing special tax regimes, such as the holding or mixed company regimes, will be phased out and be replaced by other measures. What challenges and opportunities will these reforms bring to your businesses? We'll discuss:
- A "license box" for income arising from the exploitation and use of intellectual property.
- A notional interest deduction on equity.
- A general reduction of the headline corporate tax rate.
- Other measures that are being proposed, including a step up for tax purposes for existing regimes and companies migrating to Switzerland, the abolishment of the 1% capital issuance tax on equity contributions, the reduction of the annual capital tax or the introduction of an unlimited loss carry forward period, etc.
Learn how your company can best profit from these significant changes.
India Spotlight
Transfer Pricing in India: Much Awaited Changes
13 November 2014
Host: Vishweshwar Mudigonda
Presenters: Rakesh Alshi and S.P. Singh
Transfer pricing litigation has been one of the major areas of concern for multinationals doing business in India. There were expectations that the new government would take steps in reducing unwarranted litigation and simplifying procedures to enhance the business environment. The Finance Minister has brought in changes in the transfer pricing regulations including the use of multi-year data and the introduction of a range for determining the arm's length price. Have the proposed changes addressed some of the concerns of taxpayers? What are the other changes in transfer pricing that impact an organization? We'll discuss:
- Effect of using multi-year data in reducing litigation.
- Ramifications of the use of a range for determining the arm's length price.
- The third party transactions that need to be reported after the amendment in the definition of deemed international transactions.
Explore the latest changes in transfer pricing in India and what they could mean for your organization.
M&A Tax
Debt Push Down: Focus on India and Southeast Asia
11 November 2014
Host: Danny Po
Presenters: Walter Jr. Abela, Kwang Gek Sim, Wanna Suteerapornchai, Anil Talreja, and Chee Ming Wong
It has always been a challenge for investors to obtain tax deductions on financing costs incurred in connection with M&A. Given the rapid development of BEPS in Asia Pacific, the structuring of debt push down will become even tougher. In the last quarter, we illustrated case studies in China, Hong Kong, Japan, and Korea and in this quarter, we will continue the discussion of this topic with a focus on India and Southeast Asia. We'll discuss:
- Basic and special debt push down techniques in India and Southeast Asia.
- Illustrative case studies in India and Southeast Asia applying these techniques; considering how to align interest expense with taxable operating income, taking into account cross-border transfer pricing considerations and beneficial ownership requirements.
Understand the techniques and challenges on debt push down that might affect your M&A deals.
Transfer Pricing
Transfer Pricing in a BEPS Environment: Australia's Approach
6 November 2014
Host: Arindam Mitra
Presenters: Fiona Craig, Colin Little, and Graeme Smith
With Australia's presidency of the G20 fuelling increased government debate on the taxation of multinationals, activity around the OECD's BEPS project has gained an additional dimension through the ATO's (Australian Tax Office) policing of the BEPS phenomenon. What is the ATO's approach that you should be aware of? We'll discuss:
- The ATO's recent and future compliance efforts, in the name of BEPS, focused on international structuring and profit shifting of multinationals.
- New ATO approaches and protocols in undertaking these compliance activities.
- Points to consider in determining a strategy for how to deal with this growing ATO scrutiny.
- The response from other revenue authorities.
Hear our practical insights and remain up-to-date on these current transfer pricing developments as the BEPS environment keeps multinationals on their toes.
China Spotlight
Inbound Investment into China: BEPS Perspective
4 November 2014
Host: Vicky Wang
Presenters: Patrick Cheung, Martin Lin, and Andrew Zhu
On 16 September 2014, OECD released the first 7 deliverables on BEPS. Some of these deliverables will have significant impacts on cross border structures and arrangements currently used by multinational companies. What are the important considerations for MNCs when doing business in China from a BEPS perspective? We'll discuss:
- Key highlights of 3 deliverables that may have immediate impacts on MNCs doing business in China, specifically Action 6 (Prevent Treaty Abuse), Action 8 (Intangibles), and Action 13 (Re-examine Transfer Pricing Documentation).
- Impacts of these 7 deliverables on China and the SAT's (State Administration of Taxation) view.
Get updated on the latest developments on the OECD's BEPS project with specific insights on the implications from a China perspective.
International Tax
Inbound Investment into Korea: A Clear View of the Recent Developments
30 October 2014
Host: Leonard Khaw
Presenters: Gyung Ho Kim, Sunny Kim, and Tom Kwon
Significant developments in Korea have caused an impact on inbound investment into the country. What are the tax implications and risks associated with the investment process into Korea, and how can foreign investors proactively manage them? We'll discuss:
- Insights into the proposed introduction of new tax legislation to stimulate the economy and promote fairness, which may impact foreign investors.
- Recent Supreme Court and other cases on the beneficial ownership issue and the eligibility of foreign investors for tax treaty benefits.
- Latest trends and issues raised by auditors in tax audit cases from various industries.
Discover the latest inbound investment climate in Korea, and what might affect your benefits when investing in Korea.
Industries – Financial Services
BEPS Actions 8 and 13 (Transfer Pricing): Implications for the Financial Services Industry
14 October 2014
Host: Michael Velten
Presenters: Patrick Cheung, Samuel Gordon, Giles Hillman, and Robert Plunkett
In September 2014, the OECD met two BEPS action item milestones in providing guidance on intangibles and transfer pricing documentation. What are the implications that financial services firms should evaluate for their operating models and transfer pricing management? We'll discuss:
- Conclusions that financial services firms can draw from the guidance including new or persistent uncertainties.
- Actions that tax authorities are taking or signaling they will take given the OECD level changes.
- Considerations for determining priorities and timing of dealing with the change.
- Potential starting points and frameworks for dealing with the change.
Gain insights into how major changes in global transfer pricing are impacting financial services firms.
Indirect Tax
Managing the Continuous Evolution of China's VAT Reforms: Theory vs. Reality
30 September 2014
Host: Robert Tsang
Presenters: Sarah Chin and Li Qun Gao
Since the pilot reform program was introduced in Shanghai on 1 January 2012, the Chinese National VAT Reform has been introducing significant changes to the old VAT and business tax regimes. Taxpayers have witnessed continuous policy changes and implementation challenges. Although the planned completion date of the reform, the end of 2015, is only 18 months ahead, there are many sectors to be covered in the reform. What are the latest changes and what is expected in the next batch of changes? We'll discuss:
- Announcements for the latest sectors, including the telecommunications industry announcement in early May 2014.
- Developments in the implementation of the reform including the exemption of cross-border services.
- Practical steps to be taken by businesses, suppliers, and customers to handle the new reality of China's VAT system.
Understand the latest changes and developments in China's National VAT reform and how you can address them.
Special Edition
Transfer Pricing
OECD / G20 Transfer Pricing Documentation and Intangible Guidance
29 September 2014
* Length of webcast: 75 minutes
Host: Arindam Mitra
Presenters: John Bland, Eunice Kuo, and Alan Shapiro
The G20 finance ministers are meeting on 21-22 September 2014 to approve the output from several Actions under the OECD / G20 Base Erosion and Profit Shifting (BEPS) project. Prior to the meeting, the OECD will publish new guidance on the transfer pricing documentation requirements, including country-by-country information for tax authorities. What are the proposals, how have they changed from earlier drafts, and how might they affect your organization? We'll discuss:
- The common template for providing country-by-country information to tax authorities.
- Master file and local file documentation requirements.
- Definition and new methods to value intangibles.
- Timetable and Areas that remain to be finalized.
- Potential impact of the new guidance on your organization and the action steps you should consider.
Keep up to date with these significant changes to transfer pricing under BEPS.
司会進行:上田 理恵子
講師:足立 佳寛、坂本 安孝
2014年9月16日に公表予定のBEPS行動計画(Action Plan)13により、OECD移転価格ガイドライン第5章: 移転価格文書化規定が改訂されます。
- 国別報告書、マスターファイル、ローカルファイルの必要項目と留意点
- 今後、日系グローバル企業が取り組むべき課題と対応策 等
Industries – Energy & Resources
Oil & Gas in Myanmar: Issues, Challenges, and Opportunities
23 September 2014
Host: Chris Roberge
Presenters: Aye Cho and Steven Yap
Myanmar has attracted significant interest from foreign investors as it has the 10th largest gas reserves in the world plus significant oil reserves – most of which remains largely unexplored. Moreover, oil and gas has been identified by the Myanmar Government as a focus industry to drive national economic progress. What should you know as an international company interested in delving into this market? We'll discuss:
- New social and economic reforms that have allowed for more international companies to enter this market.
- Oil and gas developments.
- Key tax incentives and regulatory matters such as Production Sharing Contract (PSC) with Myanmar Oil and Gas Enterprise (MOGE) and Foreign Investment Law (FIL) with Myanmar Investment Commission (MIC).
- Practical tax strategies including appropriate holding company locations to minimize Myanmar tax exposures for investing into this market.
Gain insights on the latest oil and gas developments in Myanmar.
Transfer Pricing
Profit Split Analysis and the Role of Intangibles, Capital, and Risk
18 September 2014
Host: Arindam Mitra
Presenters: Jun Sawada and Jacques Van Rhyn
The profit split method is receiving renewed attention as tax authorities look to apply this method in innovative ways to challenge existing transfer pricing methodologies. The OECD's BEPS initiative is likely to provide added impetus to this trend, especially in the context of location savings, hard to value intangibles, and transactions that rarely occur between third parties. We'll discuss:
- The regulatory foundations for the application of this method.
- The economic foundations of this method including the role of intangibles, capital and risk.
- Some recent approaches taken by tax authorities – for example, functional profit split.
- Guarding against formulary or subjective approaches.
Explore important details of this rapidly changing area of transfer pricing and recent developments.
International Tax
Inbound Investment into Japan: The Road Ahead
11 September 2014
Host: Jun Takahara
Presenters: David Bickle, Mark Brandon, and Brian Douglas
Japan's ruling party continues to look to tax reform as a way to support its efforts to engineer sustainable economic growth. Pushing on the one hand for tax incentives and a reduction in the headline rate of corporation tax, the government must also decide whether to proceed with its plans for a second hike in the consumption tax rate from 8% to 10% in October 2015. But what will the impact of these proposals be for companies and individuals? We'll discuss:
- The impact of the consumption tax hike in April 2014, and the increase planned for next year.
- BEPS and the potential impact of Japan's response.
- Recent tax audit experience and focus in respect to inbound investments.
- Highlights on what to expect in Japan's 2015 tax reform.
Gain valuable insights on the latest Japan tax issues – what to expect and how to prepare.
Indirect Tax
Malaysian GST in April 2015: Final Preparations
28 August 2014
Host: Robert Tsang
Presenters: Bruce Hamilton, Eng Yew Tan, and Poh Geng Wong
As the Malaysian Government and businesses get into the final flush of preparations for GST in April next year, it is important to find out about the latest developments in law, regulations, guides, and practice in this fast changing area. What should Malaysian businesses be doing in the 6 month countdown to April 2015? We'll discuss:
- The latest rules.
- How industry bodies are getting on with clarification requests of Customs and the Ministry of Finance.
- Case studies and the latest thinking on GST implementation approaches or methodologies.
Find out what Malaysian business should be doing to prepare for the introduction of GST in Malaysia.
International Assignments
Global Employment Companies: Old Vehicle, New Driver?
26 August, 2014
Host: Don Riegger
Presenters: Rohit Shah and Jill Storey
Global Employment Companies (GECs) have been around for a while, but in the past their creation was often a vehicle for global talent management and maintaining equity among assignees. Now the business drivers for setting up a GEC are more focused on the corporate issues associated with a mobile employee population rather than the needs of the employees themselves. We'll discuss:
- What is a GEC and how are they structured, including any GST / VAT implications.
- The latest business drivers for implementing GECs.
- The latest worldwide attention to BEPS impact upon the GEC.
- The PE issues associated with GECs.
- Examples of GECs including best practices and service delivery models and from specific countries in Asia Pacific – Singapore and India.
Discover why GECs remain an enduring and attractive structure for handling mobile employees.
Private Business
Private Wealth Structuring for Individually-Owned Thai Companies
21 August 2014
Host: Michael Pfaar
Presenters: Mark Kuratana and Anthony Loh
Recent transactions, such as the battle for a well-known food and beverage company, have shown the skills and resourcefulness of Thai business families. Many individually-owned Thai businesses include the 2nd or 3rd generation in leadership positions, demonstrating how developed the intergenerational transfer of wealth has become in Thailand. However, it is still unclear from a Thai tax point of view how companies can efficiently hold assets and businesses, particularly those involving overseas trusts and companies. We'll discuss:
- Common structures.
- Respective legal and tax treatments for common structures.
- Commentary on open issues.
Find out how private wealth structures are developing in Thailand.
International Tax
Inbound Investment into Australia: Do You Have a Complete Picture?
19 August 2014
Host: Vik Khanna
Presenters: Claudio Cimetta and Colin Little
Australia is currently experiencing an increase in M&A activity with significant investment flows coming from Asia Pacific. As the world's international tax architecture is evolving, legislative changes are occurring in Australia and the Australian Taxation Office (ATO) is refining its approach to managing risk to the Government. What are the tax risks associated with the investment process into Australia, and how can you proactively manage them? We'll discuss:
- The main industries into which investments are being made and typical tax issues that arise.
- Important legislative tax changes, enacted and proposed, as well as recent ATO rulings.
- Typical inbound investment structures and issues.
- Tax risks that the ATO is focusing on.
Hear about the latest inbound investment climate in Australia, and what might affect your benefits when investing in Australia.
International Tax
Road-testing BEPS Action 6 (Prevent Treaty Abuse): Case Studies
13 August 2014
*Length of webcast: 80 minutes
Host: Steve Towers
Presenters: Claudio Cimetta, Leonard Khaw, Ivan Strunin, and David Watkins
BEPS Action 6 (prevent treaty abuse) involves the insertion, into double tax treaties, of a range of anti-abuse provisions. In this webcast, we will analyze a number of case studies which will illustrate the operation of these provisions. Issues covered in the case studies will include:
- The "limitation on benefits" (LOB) article, including the operation of the "qualified person" definition, the "active trade or business" test, and the "derivative benefits" provision.
- The "main purpose" provision: scope and evidentiary support.
- Several of the "specific anti-abuse" provisions, such as exclusion of third country permanent establishments, the "saving clause", and the dual resident "tie-breaker" provision.
Learn how these new treaty anti-abuse provisions will likely operate in various practical situations.
Industries – Financial Services
Operational Taxes in Asia Pacific: Are You Keeping Pace?
12 August 2014
Host: Carl Church
Presenters: Sarah Chin, Johnny Foun, Richard Lapres, Michael Velten, and Martin Walker
Operational taxes, including technical aspects, governance, compliance considerations, and reviews, are affecting financial institutions based in Asia Pacific. What do you need to know to stay updated on operational taxes and related risk management in the region? We'll discuss:
- Financial transaction tax (FTT) – an update on latest developments.
- Qualified Foreign Institutional Investors (QFII) / Renminbi Qualified Foreign Institutional Investors (RQFII) / Shanghai-Hong Kong Stock Connect – where do we currently stand in relation to capital gains tax and withholding tax on China securities?
- Philippines Tax Identification Numbers, specifically custodian requirements, options, and solutions.
- Update on China VAT for the banking industry.
Understand the implications of the latest developments and management of operational taxes in Asia Pacific.
M&A Tax
Debt Push Down in Asia Pacific: Techniques and Case Studies
31 July 2014
Host: Danny Po
Presenters: Tom Kwon, Jun Takahara, and Davy Yun
It has always been a challenge for investors to obtain tax deductions on financing costs incurred in connection with M&A. Given the rapid development of BEPS in Asia Pacific, the structuring of debt push down will become even tougher. What are the techniques and challenges to overcome in order to push down the interest costs to the operating entities? We'll discuss:
- Basic debt push down techniques.
- How to overcome regulatory and tax restrictions such as thin capitalization rules and exchange control measures.
- Illustrative case studies in China, Hong Kong, Japan, and Korea applying these techniques; considering how to align interest expense with taxable operating income, taking into account cross-border transfer pricing considerations and beneficial ownership requirements.
Understand the techniques and challenges on debt push down that might affect your M&A deals.
China Spotlight
Earmarked Investments in Shenzhen Qianhai and Zhuhai Hengqin: What do You Need to Know?
24 July 2014
Host: Lillian Xiao
Presenters: Ellen Tong and Caesar Wong
The Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone (Qianhai) and the Zhuhai Hengqin New Area (Hengqin) are two key economic zones in China. As of May-end 2014, more than 12,000 entities were approved to register. As the two key constituent zones in the pending Guangdong-Hong Kong-Macau Free Trade Zone (FTZ), what are the opportunities available? We'll discuss:
- The developments within the two zones, and how they are strengthening the international competitiveness of China, Hong Kong, and Macau.
- The business and market opportunities available including Individual Income Tax equalization subsidies for qualified expatriate employees, and the reduced Enterprise Income Tax rate of 15% on qualified income.
- The differences among Qianhai, Hengqin, and other parts of China.
Join us as we discuss how zones such as Qianhai and Hengqin will help to mitigate China tax risks and enhance cost efficiency of non-resident companies.
India Spotlight
India's Budget 2014: Great Expectations?
11 July 2014
*Length of webcast: 90 minutes
Host: Neeru Ahuja
Presenters: Anis Chakravarty, N. C. Hegde, Krupa Venkatesh
The recent Indian elections have brought in a new government with a strong growth focused agenda. Expectations are riding high as India prepares for a crucial Budget in July 2014. At the top of the new government's agenda will be ensuring an amiable business environment for investors both in India and abroad, and reining in inflation. It is expected that the Government will look at reducing regulatory uncertainty and simplifying procedures to enhance the business environment. What about a roll-back on retrospective tax laws? Any anticipated moves to revive the investment climate and any intentions to introduce GST in the near future? We'll discuss:
- Impact of key budget proposals to the business environment.
- The larger ramifications from a direct and indirect tax perspective for organizations.
- Given the new changes, what can organizations do to plan more effectively.
Tune in to keep up with the latest changes being considered in India's Budget 2014.
Transfer Pricing
Transfer Pricing Issues in the Context of Mergers and Acquisitions
26 June, 2:00 – 3:00 PM HKT (GMT +8)
Host: Shanto Ghosh
Presenters: Samir Gandhi, Tae Hyung Kim, and Danny Po
Multinational enterprises often rely on inorganic growth to expand their global footprint. As mergers and acquisitions (M&A) activity becomes prevalent, transfer pricing issues have come to play an important role in the pre- and post-acquisition process. We'll discuss:
- Key characteristics of M&A activity across the globe with specific emphasis on Asia Pacific.
- Transfer pricing issues in the due diligence phase of an M&A deal, including possible risk from lack of documentation or support for pre-existing transfer pricing policies, and suitable reserves for uncertain tax positions.
- Post-acquisition transfer pricing issues such as aligning pre- and post-acquisition transfer pricing policies in the integrated group, and transfer pricing issues related to business restructuring in the post-acquisition phase.
Gain insights from an in-depth discussion on the importance of transfer pricing issues in the context of M&A.
Indirect Tax
VAT / GST on Cross-border Digital Services and Intangibles: What next for B2B and B2C Rules in Asia Pacific?
19 June 2014
Host: Robert Tsang
Presenters: Aili Nurk, Chikara Okada, and Chandran Ramasamy
A number of Asia Pacific countries, namely China, Japan, and Malaysia, are implementing new indirect tax rules over the next 18 months and all are focused on new ways of tackling taxation of cross-border services and intangibles. Concurrently with the BEPS project, the OECD is also taking steps on the indirect tax front to develop the next set of OECD VAT / GST International Guidelines focusing on the "challenges of taxing the digital economy". We'll discuss:
- The rules for indirect taxation of electronic or digital B2C supplies in step with BEPS recommendations.
- Soon to be finalized OECD rules on B2B supplies and where the B2C work is likely to be headed.
- How Asia Pacific tax authorities are approaching this, particularly in Japan with the increase in consumption tax rate and scope starting in April this year, in China as part of the ongoing VAT Reform Program, and in Malaysia as part of the GST rollout in April 2015.
Explore more about how the VAT / GST rules are shaping and developing across the region.
India Spotlight
E-commerce Transactions in India: The Final Frontier
12 June 2014
Host: Prashant Deshpande
Presenters: Rajesh Gandhi and Rohinton Sidhwa
Electronic commerce in India is poised to grow significantly, as traditional infrastructure is outpaced by the feverish growth of India's cities. As the consumption based tax systems in India struggle to keep pace with these technological developments, what can e-commerce companies do to meet the challenges? We'll discuss:
- Current state of the market, projections for growth, and policies concerning opening up the market to foreign investors.
- Indian judicial precedent on various models such as cloud services, server space, and webserver as a PE.
- Impact, in India, of the OECD discussion paper on "Tax Challenges of the Digital Economy" released for public comment in March 2014.
- Impact of Indian indirect taxes on e-commerce transactions related to sale of goods such as e-tailing and electronically supplied services such as digitized content.
Gain insights from practical experiences and case studies on e-commerce transactions in India.
International Tax
Business Model Transformation in Asia Pacific: Lessons Learned
10 June, 2:00 – 3:00 PM HKT (GMT +8)
Host: Tom Ewigleben
Presenters: Korneeka Koonachoak, Nazly Siregar, and Paul Zanker
Pioneering companies in Business Model Transformation have transformed their operating models, resulting in improved financial performance through, for example, lower effective tax rates (ETR), better operational efficiency, and better leverage on economies of scale. What exactly did they do and what could have been done differently? We'll discuss:
- What caused them to rethink their operating models – tax, operations, or both?
- Critical decisions made during design and implementation.
- Tax and operational benefits realized.
- Lessons learned from recent case studies.
Understand the experiences and lessons learned from these pioneering companies in the region.
Industries – Financial Services
The Countdown for FATCA Compliance: Where are We Now and What to Do after the Deadline Has Passed?
5 June 2014
Host: Jim Calvin
Presenters: Marie Gervacio and Alison Noble
Foreign Account Tax Compliance Act (FATCA) will go live on 1 July 2014. Many financial institutions, however, will be unprepared or under-prepared due to late starts or failure by governments to have timely signed intergovernmental agreements (IGA) with the U.S. What can financial institutions do to prepare for FATCA? We'll discuss:
- Uncertainties such as whether and which model of IGA will be signed in jurisdictions relevant to a financial institution in the compliance landscape within the time remaining.
- How to deal with non-compliant counterparties – when and how it becomes relevant.
- Reconciliation and upgrading processes from the U.S. regulations in order to meet IGA standards such as automated onboarding and reasonableness checks, and local compliance program requirements and enforcement under an IGA.
Learn how financial institutions can prepare themselves for FATCA, leading up to and beyond 1 July 2014.
International Assignments
Waiting for Lightning to Strike: How do Employers Evaluate Risk in Tax Compliance?
29 May 2014
Host: Russell Bird
Presenters: Tony Jasper, Jill Lim, and Paul Tyler
These days it seems that the question is not if an audit will strike but when. Tax authorities are scrutinizing information gathered to ensure individual and employer tax returns are aligned with current tax laws. Where are the particular areas of risk for employers in the Asia Pacific region, and how can we evaluate risk and take action? We'll discuss:
- Trends in audit activity and information gathering across the region.
- Techniques that employers can use to evaluate the tax risk in their compliance process.
- Specific areas of risk, such as business travelers, that employers should focus on and what they should do when "lightning strikes".
Learn how employers are addressing specific areas of risk in tax compliance across the region.
More topics
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VERGENNES — For Vergennes writer Barry Estabrook, good things come in pairs.
At the James Beard Award ceremony last month, Estabrook took top honors for his food policy blog, "Politics of the Plate," and he's also preparing for the release on June 7 of his new book, "Tomatoland."
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A group of residents and Ferrisburgh Central School officials is working to create both a year-round town recreation center on school property and a bicycle and pedestrian path that could link neighborhoods to the school.
Tim Bicknell, an FCS board member and a physician with a practice in Vergennes, has helped lead an effort that has included three meetings to discuss design and funding ideas.
FERRISBURGH — Last Wednesday morning, some 100 students and adults wearing traditional cone-shaped hats stood ankle-deep in a flooded rice paddy pushing delicate yellow sprouts into the clay soil.
No, this wasn't a tableau from Southeast Asia — it was right here in Addison County at Ferrisburgh's Boundbrook Farm.
FERRISBURGH — The Ferrisburgh Zoning Board of Adjustment will soon gather to rule on another Champlain Oil Co. application for a Route 7 gas station, convenience store and fast-food restaurant, but both town and company officials expect that decision simply to set up a return to state Environmental Court.
On May 4 the zoning board held a brief hearing on a revised site plan from Champlain Oil (COCO), a South Burlington firm that runs a string of similar facilities in Vermont, including one at the junction of Routes 7 and 17 in New Haven.
FERRISBURGH — There was a time when Art Cohn believed the heaviest lifting associated with establishing the Lake Champlain Maritime Museum (LCMM) would be setting up its first rudimentary headquarters near the Basin Harbor Club in Ferrisburgh.
That feat occurred a little more than 25 year ago, when museum co-founders Cohn and Robert Beach Jr. spearheaded the dismantling of Panton's old stone schoolhouse on Lake Road, then relocated and reassembled it — piece by piece — at the then-barren, four-acre LCMM campus.
FERRISBURGH — A Ferrisburgh resident who works to help Vermont businesses grow will receive a national award next month in Washington, D.C. that recognizes not only his career accomplishments, but also his extensive community service and his work in Montpelier on behalf of small businesses.
The Small Business Administration recently named Fresh Tracks Capital LC co-founder and managing partner Cairn Cross its "National Financial Services Champion."
FERRISBURGH — J.D. and Cheryl DeVos are no newcomers to the struggles of dairy farming. They took over the family farm in 1997 and began the three-year transition to organic milk production in 2005 in the hope that the guarantees of higher prices on the organic market would shelter their business from the volatility of the conventional milk market.
FERRISBURGH — This Tuesday, in a bright, airy room at Ferrisburgh's Kimball Brook Farm, Congressman Peter Welch perched on a chair in a suit and wool socks and listened to owners Cheryl and J.D. DeVos speak about the dairy processing facility that they plan to open early this summer.
FERRISBURGH — The Ferrisburgh Zoning Board of Adjustment has conditionally approved a plan for a 10,650-square-foot Dollar General store at the intersection of Monkton Road and Route 7. The site lies across the state highway from the new solar farm, and across Monkton Road from Denecker Chevrolet.
FERRISBURGH — Forget apples — in this case, you could say the sap doesn't fall far from the maple tree.
Sam Cutting IV, president of Vermont foods retailer Dakin Farm, recently received the "2010 Maple Person of the Year Award" from the Vermont Maple Industry Council, a group formed to promote and protect the branding of Vermont maple syrup. He's following in the footsteps of his father, Sam Cutting III, who won the same award 25 years ago.
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LateNightJimmy: @liteweightbrad When we hit our 904th show!
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Graph of Everything That's Wrong with BBC Question Time
Appearances on BBC Question Time since the General Election.
Via Martin Robbins
Appearances on BBC Question Time since the General Election.
Via Martin Robbins
The Chancellor has revealed how much the UK will spend in 2015/16: £745 billion. For the first time we have an accurate picture of the widespread devastation that Osborne's austerity agenda has wrought:
At the next election, the Coalition will be spending £76 billion more than Labour were five years ago.
Turns out government borrowing actually rose last year. Revised ONS figures show public sector borrowing for 2012-13 was £118.8 billion, up from £118.5 billion the year before. This week's Speccie cover article gets to the point:
"When the Chancellor stands up to present his spending review next Wednesday it will be with the reputation of a crazed axeman. Much of the country, whether it thinks it a good thing or not, subscribes to the belief that George Osborne is shrinking the state year-on-year, slicing here, chopping there. In a recent poll 58 per cent of respondents agreed with the proposition that Osborne's 'austerity drive' is 'harming the economy'… Osborne is no mad axeman but a bodger blundering around with a blunt chisel."
Osborne wants to portray himself as a responsible, sound money Chancellor making tough choices, streamlining an overbearing state and making government more efficient. The truth is borrowing, and as the graph below shows, spending is still going up:
The Treasury is pushing the fact that borrowing fell last month year-on-year, which is encouraging. But to say they are not doing enough is an understatement…
See also: Tale of Two Austerities.
UKIP's efforts to do battle online are clearly paying off. According to analysis done by UK General Election 2015, the party is gaining Twitter followers and Facebook likes at a considerably greater rate than its opponents, with the Tories in particular falling way short. By way of comparison, over the same period @GuidoFawkes gained some 7,000 followers and now has 109,745 followers – more than any UK political party. Social media campaigning will have a big part to play over the next two years, so these stats make interesting reading…
UPDATE: Just noticed that LetBritainDecide.org seems to redirect UKIP.org. Not to be confused with CCHQ's LetBritainDecide.com, or rather it is…
Two weeks ago Dave's key defence against Tory plotters, his relative popularity compared to the party, was wobbling. Today Peter Kellner has some figures that will have Downing Street breathing a collective sigh of relief. Ed is less popular than Labour, somehow Clegg is less popular than the LibDems, though Cameron is again preferred to his party. Kellner says this is the graph that shows the Tories will lose in 2015 if they ditch Dave…
As Putin winds up Obama by offering whistleblower Edward Snowden asylum in Russia, the wheels are beginning to come off of the Glenn Greenwald global gloating tour. Yesterday, in his usual tetchy style, he let slip that he had been working with Snowden in February, before he started working for private NSA contractors Booz Allen in March. As Guy Walters notes it could look like Greenwald and Snowden planned to look for abuses, quite plausibly to serve their own agenda.
David Allen Green notes that no evidence has yet been produced that anyone working for the NSA or GCHQ breached any law whatsoever, or that any information was obtained without a court order. Anyone except Snowden; who likes to type under a hood so satellites cannot see his screen.
Bob Cesca raises real questions over the veracity of Greenwald's journalism. First, his assertion – repeated four times in his original article – that the NSA has "direct access" to the Google, Apple, Microsoft etc servers, is contested by the companies themselves. They insist the NSA had to pass the safeguard of agreeing consent. Unless they are not telling the truth, the phrase "direct access" is an exaggeration. Guido is still sceptical of their denials, but the Guardian accused them of "direct access" without evidence.
Secondly, the Washington Post has amended its own original story, now saying that PRISM was used to "track foreign targets" and not US citizens. Greenwald has not changed his own story that US citizens were targeted. Why the change from WaPo; why the sudden, unexplained discrepancy?
Once again the Guardian have lit the touch-paper only for it to emerge that the most damning part of the story is evidence free. Maybe it was the NSA that deleted those Milly Dowler text messages? Guido understands that Alan Rusbridger is in New York at the moment. He should be mopping up not boasting…
See also: More Questions for Glenn Greenwald.
UPDATE: This, according to the Mail, is the girlfriend Snowden left in Hawaii:
The Joseph Rowntree Foundation have actually put out something interesting for a change. Over the last thirty years, Labour supporters' attitudes to welfare have hardened considerably. In the late eighties 41% believed social injustice was the main cause of poverty, now that figure is just 27%. This can be explained in part by the number that blame laziness amongst those on benefits, up from 13% to 22%. 31% of Labour backers see welfare recipients as undeserving, compared to just 21% thirty years ago. The biggest jump: 46% now believe the welfare state encourages dependency, up from just 16% in 1987. You can see how attitudes have changed among Labour supporters by clicking on the interactive chart above. Ed may want to lead the party of welfare, but his voters are not with him.
Talking of headaches for Dave, last night's ICM/Guardian poll has UKIP on 18%, their highest ever rating and double their ICM rating for a month ago. Labour, the Tories and the LibDems all lost four points each, with Labour falling below Ed's fabled 35% target. UKIP are up nine points. What was that about a referendum?
The annual Taxpayers' Alliance town hall rich list is out this morning. An 11% fall in council staff earning over £100,000, but thousands still on the gravy train in our rotten boroughs…
Seemingly the entire left-wing twitterati have been up in arms this week over analysis carried via LexisNexis showing that use of the word "scrounger" has rocketed in the British media since 2010. You might, if you subscribe to the Owen Jones thesis that there is a right-wing agenda cooked up in CCHQ to demonise "scroungers", have expected it to appear more in the likes of the Mail or the Express than the 'progressive' metropolitan liberal press. The demonising is in reality coming from Owen Jones, who is relentless in trying to describe any reasonable attempt to reform welfare as an attack on the poor – he is desperate for a Cabinet Minister to use the term "scrounger" so that he can say to the 53% of the population that receives a welfare payment of some kind – including pensioners, war widows and the chronically disabled – that the government thinks you are scroungers. Not so. Guido has been crunching the numbers, and it turns out it is none other than the Guardian that uses the word most, followed by the Indy, where Owen has a column.
After carrying out a simple search of the word "scrounger" on each newspaper website for the period 2010 to date, the figures show that the Guardian used the word in 736 articles over the last three years. In second place is Owen Jones' Indy, who – as he might say – "demonised the poor" 185 times over the period. Much further down come the right-wing tabloids: 76 for the Mail and 20 for the Express. Owen knows there is no public sympathy for people who abuse the welfare state, he also knows that the majority of the population, thanks to Gordon Brown, receives a welfare payment of some kind. Owen dogmatically refuses to countenance any welfare cut of any kind, that is why he is trying to encourage the likes of mothers who receive child benefit and deserving pensioners to align with those who are rightly losing benefits – fit people of working age who turn down jobs for example – he wants them to believe that welfare reformers think they are "scroungers". That is why Owen and the unpopular progressive sections of the media use the emotive term more than anyone on the welfare-reforming right…
Cam Can Sell Euroscepticism to Europe | Peter Oborne
Treasury's Laws There to Be Broken | Jill Kirby
Dave's Pro-Free Markets Speech | ASI
Forget the Nimbys, Bring on the Bimbys | ConHome
Emily is No Snob | Islington Tribune
Cam's Red Line | Sun
Politicians Must Examine Their Extincts | Laura K
Immigration Lies | Nigel Farage
Take That Mr Speaker | Quentin Letts
How Avoidable Scandals Destroy Stupid Politicians | Alex Wickham
UKIP Mosque Confusion | The Week
UKIP's Patrick O'Flynn:
"I think Mail online comments are a telling indication of public opinion."
The lefties are attacking because the panellist is a millionaire and lives in a London home worth upwards of two million. Someone had best tell them he's called Ed Miliband.


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Kukla's Korner Hockey
This Was Alfredsson's All-Star Game
by Paul on 01/29/12 at 10:41 PM ET
Comments (1)
from Tim Wharnsby of CBC
, Even though Daniel Alfresson's team was defeated 12-9 by Zdeno Chara's squad in the 2012 NHL all-star game, the day capped off another incredible chapter in the life of the likeable Ottawa Senators captain.
There were so many periphery issues that enveloped the NHL all-star weekend. First, it was Alex Ovechkin's infantile decision not to attend because of his three-game suspension. When Tim Thomas arrived in town, it was time to revisit his decision not to join his teammates for their White House visit earlier in the week.
On Saturday, NHLPA executive Donald Fehr and NHL commissioner Gary Bettman chimed in on the looming collective agreement talks. Finally, the Sidney Crosby concussion watch became more muddled with the news that he suffered a serious neck injury along the way, too.
The focus, however, kept coming back to the Senators and even former Ottawa players like Zdeno Chara, Marian Hossa and Brian Elliott as well as former Ottawa 67's junior Logan Couture. But it was the 39-year-old Alfredsson who stole the show with his class, charm and hospitality.
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Tags: daniel+alfredsson
Yup. Those were his fans working the radar gun.
Posted by tuxedoTshirt from the Home of the 1937 World Champions on 01/31/12 at 04:48 AM ET
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