text: 26 January 2005 BY HAND AND BY E-MAIL The Honourable Mr. Henry Tang Financial Secretary Central Government Office West Wing 12/F., Lower Albert Road Hong Kong Dear Mr. Tang 2005/06 Budget Proposals This year our Institute's proposals for the 2005/2006 budget are written against the backdrop of a recovering economy. We believe it is time for the government to focus on fiscal policies with long-term benefits for Hong Kong. Whilst balancing the books by 2008-09 and broadening Hong Kong's tax base remain important on the list, we strongly believe that the government's strategy should focus on enhancing Hong Kong's role as Asia's prime service centre and investing in our human capital in order to maintain the competitiveness and attractiveness of Hong Kong. HKG-1/552060/03 Office-hk/OFFICE-HK A. INTRODUCTION 1. Economic Situation Hong Kong's economy has seen an obvious pick-up since the first quarter of 2004 with 7.0% growth in real terms. This is followed by an accelerated growth of 12.1% in real terms in the second quarter and 7.2% growth in the third quarter. The overall economic growth for 2004 is expected to be 7.5%. The overall composite consumer price index (CPI) in July 2004 registered the first year- on-year increase after 68 consecutive months of decline since November 1998. The CPI continues to rise since then and that reflects the influence of a reviving economy and an increase in consumer demand. The unemployment rate fell from 7.2% in the period January – March 2004 to 6.7% in the period September – November 2004. The number of unemployed persons decreased from 249,000 in January – March 2004 to 236,000 in September - November 2004. We believe that the downward trend in unemployment rate is expected to continue as long as the economy's growth momentum remains strong. While the rate of the economic recovery is promising, the performance of our economy is still reliant on many external factors which are beyond our control - the oil price, the political situations in the Middle East and the performance of the economies of the U.S., the EU and the Mainland. To sustain the momentum of economic growth and to stay competitive, we believe the government should formulate long-term fiscal measures which are beneficial to Hong Kong. 2. Fiscal Situation With the recovery of the economy and an increase in revenue, it is expected that the actual deficit for 2004-05 would be lower than the estimated HK$42.6 billion and the target of balancing the fiscal deficit by 2008-09 would be met with a surplus of HK$6 billion. For the first eight months of the fiscal year 2004-05, government expenditure amounted to HK$158.6 billion and revenue to HK$155.6 billion, resulting in a deficit of HK$3 billion. The fiscal reserves stood at HK$272.3 billion at 30 November 2004. They have been depleted by 40% over the past six years from HK$457.5 billion at 31 March 1998. Based on the government's current forecasts, fiscal reserves would run down by a further 24% of the March 1998 level in the coming five years to 2008-09. It is expected that there HKG-1/552060/03 -2- Office-hk/OFFICE-HK would be about HK$167.3 billion remained at 31 March 2009, which is equivalent to only eight months of government expenditure. Hong Kong has been facing a structural fiscal deficit problem. We agree with the government's commitment to restore fiscal balance by 2008-09, to continue controlling its expenditure and to broaden Hong Kong's tax base. B. MEASURES TO PROVIDE A HEALTHY, STABLE AND CERTAIN FISCAL ENVIRONMENT A healthy, stable and certain fiscal environment will not only boost potential investors' confidence in Hong Kong, there are more immediate benefits, for example, investment instruments (for example, notes or bonds issued by corporations or sovereigns) issued during a backdrop of a heavy government deficit will probably receive a lower credit rating than when the same are issued at the time when the books of a government are balanced and there is a stable fiscal environment. Indeed, what we have suggested in this section B below could be achieved without incurring high social or economic costs. 1. Broadening our tax base We have covered this point in our 2004/2005 budget proposal before, but because of its significance, we think it is appropriate for us to reiterate briefly here. With the growing trend of a smaller number of taxpayers (both corporations and individuals) shouldering a substantial portion of our profits tax and salaries tax burden, we believe the government should tackle this structural fiscal problem as a priority. Since the major source of our tax revenue is from profits tax, (as its name infers, a company only needs to pay profits tax only when it makes a profit), the yield from profits tax would very much depend on the economic performance of Hong Kong which, as discussed before, is dependent on a number of external factors. Whenever there is an economic depression, the yield from profits tax would drop substantially and the variance could be as great as over HK$15 billion1 in a financial year. In the light of the reasons outlined, we believe that there is a need for the government to address the structural fiscal problem and conduct detailed study and extensive 1 Total profits tax revenue collected for financial year 1997/1998 = HK$54.3 billion; 1999/2000 = HK$37.3 billion. Figures from page 10 of Inland Revenues Department Annual Report 1999/2000. HKG-1/552060/03 -3- Office-hk/OFFICE-HK consultation to ascertain whether a broad based tax system such as a Goods and Services Tax (GST) should be introduced in Hong Kong, and if so, when. 2. Certainties and fair treatment to taxpayers Hong Kong's territorial source based tax regime has long been viewed as one of the unique features of Hong Kong's tax system which attracts foreign investors into Hong Kong. Since the source rules are mostly case based and the Inland Revenue Department (IRD) seems to be more reluctant recently to treat a taxpayer's booked profits with very limited activities performed in Hong Kong to be wholly offshore profits, it is time to review whether our case based source rules can provide certainty to taxpayers. Admittedly the review of the source rules is a long term project, we have though identified a couple of source related issues below which we believe the IRD could provide the taxpayers with a speedy clarification. 2.1 Exclusion of certain activities from being regarded as carrying on of a business The taxation system of Hong Kong operates on a territorial source concept. This means that only profits which arose in or derived from business carried on in Hong Kong are subject to Hong Kong taxes. Under the territorial source concept, a company is liable to profits tax in Hong Kong only when its profits are derived from businesses carried on in Hong Kong. Unfortunately, what constitutes business carried on in Hong Kong is not defined in the Inland Revenue Ordinance (IRO) and this has often caused disagreements between the IRD and taxpayers. The IRD has issued a Departmental Interpretation and Practice Note No. 21 (DIPN 21) which, amongst other things, specifies that certain activities performed in Hong Kong will not, of themselves, constitute the carrying on of a business in Hong Kong. These are:- issuing or accepting an invoice (not order) to or from a customer or supplier outside Hong Kong (whether related or not) on the basis of contracts of sale or purchase already effected by an associated company situated outside Hong Kong; arranging letters of credit; operating a bank account, making and receiving payments; and maintaining accounting records HKG-1/552060/03 -4- Office-hk/OFFICE-HK To ensure a consistent application of DIPN 21, we suggest that these "exempted activities" should be carved out from being regarded as business activities (carried on in Hong Kong) and that should be stated clearly in the IRO rather than a DIPN. 2.2 A clear "apportionment of profit" policy With the globalisation of business operations, it is possible that profits disclosed in the accounts of a company may comprise a portion attributable to activities carried on outside of Hong Kong. A typical example of this may involve a Hong Kong taxpayer selling goods to overseas customers and has his goods manufactured by a subsidiary or an associated company in the Mainland. If the goods so manufactured are transferred to the Hong Kong company at cost, then the profits shown in the Hong Kong taxpayer's accounts will comprise a portion attributable to manufacturing activities carried out outside of Hong Kong. The IRD has, in practice and by extra-statutory concession, allowed 50% of those profits to be exempted from profits tax in Hong Kong. Since profit apportionment is only an extra-statutory concession, its application may become arbitrary and erratic, we suggest that this practice be formalised by either changing the IRO or by the issue of a departmental interpretation and practice note. 3. Transparency This point has been covered in our 2004/2005 budget proposal. However, we believe it is worthwhile to mention it again here. We believe that in order to create a certain fiscal environment, tax laws should be consistently interpreted and applied by the IRD. The issue of departmental interpretation and practice notes alone may not be adequate in this respect as practice notes in general do not deal with procedural matters or specific situations. In line with the practice of many other tax authorities (including the United States or United Kingdom), we suggest that the IRD should publish its assessor's manual in order to increase its transparency and taxpayers' trust and confidence in their dealings with the IRD. C. TAX INCENTIVES Although one of the main themes of our budget proposal this year is to enhance Hong Kong as a prime service centre in Asia, many of the measures suggested below may also benefit a wider spectrum of the business sector. HKG-1/552060/03 -5- Office-hk/OFFICE-HK 1. Extension of tax relief to initial furbishing costs for commercial buildings Under section 16F of the IRO, renovation or refurbishment costs of commercial buildings would generally be amortized over five years for tax purposes commencing from the year in which the expenditure is incurred, i.e., an annual tax write-off of 20% of the costs incurred over a 5-year period. However, first-time or initial furbishing costs of commercial premises would not qualify for the tax relief under section 16F. Instead initial furbishing costs would only be eligible for commercial building allowances of 4% per annum. Service industries like restaurants, hotels, entertainment, retail, financial and many other businesses incur large sums of expenditures on furbishing and they contribute tremendously to the prosperity and employment situation of Hong Kong. To give further tax incentive for these businesses to expand, we propose that the 5-year tax write-off under section 16F be extended to initial furbishing costs incurred on commercial buildings. 2. Deduction for initial acquisition costs incurred on implement, utensil and article Rule 2 of the Inland Revenue Rules lists the items which shall be deemed to be included under the definition of "implement, utensil and article". They include, among others, crockery and cutlery, kitchen utensils, loose tools, and carpets and curtains. These items are indispensable assets for the start up of a hotel or restaurant business and in many cases would take up a substantial portion of the initial capital of such business. However, costs incurred on the initial purchases of these items are not tax deductible and tax deductions will only be granted when the items are replaced. We propose that instead of only granting a deduction for all replacements for such items all acquisitions, no matter they are initial acquisition or subsequent replacement, should be granted full deductions when the expenses are incurred. 3. Full tax deduction for business equipment From 1 April 1998 onwards, expenditure incurred during a basis period on computer equipment and manufacturing plant and machinery are fully allowable under section 16G. To encourage service industries to upgrade their operating apparatus, we suggest that business equipment such as fax machine, copiers and telephone systems etc should also rank for a 100% deduction. HKG-1/552060/03 -6- Office-hk/OFFICE-HK 4. Amortisation of capital expenditure on franchise or licence etc. Certain capital expenditure for service industries is as important as plant and machinery for manufacturing industries. Such capital expenditure includes for example, acquisition costs of franchise, concessionaire or licence. We do not see the rationale of granting depreciation allowances to plant and machinery but ignoring the capital expenditure on those capital expenditure items involving franchise, concessionaire or licence which we believe an amortisation allowance should be granted. 5. Review of allowances for cross-border leasing activities The amendment of section 39E (1) (b) of the IRO in March 1992 was intended to stop the use of leveraged leasing structure of assets principally used outside Hong Kong to obtain a tax benefit via depreciation allowances. This has the effect of deterring genuine international investors from setting up companies in Hong Kong to lease machinery and equipment to users in other countries. We are of the view that the law, as it stands, is too sweeping and has created some unintended consequences. Therefore, we propose that the law be amended to make room for the granting of depreciation allowances to genuine overseas leasing transactions to make Hong Kong a more attractive place for cross-border leasing businesses. 6. Tax deduction for interest expenses paid to associated companies Many trading and service oriented companies in Hong Kong pay interest expenses to their overseas holding or associated companies on inter-company loans used to finance their operations in Hong Kong. The interest expenses incurred will not be tax deductible in Hong Kong under section 16 (2)(c) of the IRO if the overseas recipients are not chargeable to tax in Hong Kong in respect of the interest income. A rule forbidding a company from making a tax deductible interest payment to an overseas holding or associated company is not common since in most jurisdictions (including most Asian countries) withholding tax is levied on the interest payments to recoup the tax lost on deduction granted to the payer. From the viewpoint of an international investor, the rule under section 16(2)(c) is rather strange since it does not allow a holding company to arrange the capital and financing structure of a group in Hong Kong with the usual tax benefits. Hong Kong has no withholding tax on interest HKG-1/552060/03 -7- Office-hk/OFFICE-HK payments to a non-resident and we do not recommend such a levy because it is at odds with our simple and territorial based tax system. We propose that consideration be given to allow deduction of interest paid by a Hong Kong company to its holding company or associated company in certain encouraged industries, (for example, film making, recycling and other industries to improve the environment) provided that it is proved to the satisfaction of the Commissioner of Inland Revenue that income tax has been paid by the recipient of interest in its country of residence or incorporation at a rate not lower than the standard rate of tax in Hong Kong. 7. Unilateral tax credit should be granted for overseas withholding tax on royalties and interest income Hong Kong taxpayers who grant the use or the right to use of their intellectual properties to persons outside Hong Kong would normally suffer overseas withholding tax in respect of the royalty income received, as the income would likely to be regarded as being sourced in the overseas countries. However, following the source rule for royalties adopted in Hong Kong after the TVBI case, the royalty income of the Hong Kong taxpayers would probably also be liable to tax in Hong Kong under section 14 as income derived from their business carried on in Hong Kong. Similarly, the interest income of Hong Kong taxpayers, in particular, financial institutions, may also be subject to overseas withholding tax as well as profits tax in Hong Kong in respect of their loans granted to persons outside Hong Kong. Currently, Hong Kong taxpayers would probably obtain a tax deduction in Hong Kong in respect of their overseas withholding tax paid on royalties and interest, under either section 16 (1) or section 16 (1)(c) of the IRO. That means there is no full tax credit of the overseas tax paid against the Hong Kong profits tax payable on the same income since Hong Kong has not entered into any comprehensive tax treaty arrangements with any other countries (except with Belgium) which may grant full tax credit on overseas tax suffered to avoid double taxation. Unlike full tax credit claims, the tax deduction for overseas tax paid is only a partial tax relief and does not fully eliminate double taxation. As such, in the absence of any comprehensive tax treaty arrangements, we propose that Hong Kong should grant unilateral tax credit to its taxpayers under the IRO in respect of their overseas HKG-1/552060/03 -8- Office-hk/OFFICE-HK withholding tax suffered on royalties and interest. We believe this would give further tax incentives for Hong Kong businesses to exploit fully the overseas markets. 8. Tax concessions on setting up regional head-quarter companies in Hong Kong Hong Kong has always been a popular city for multi-national companies to set up their regional head-quarters. Hong Kong should make use of its natural advantage and continue to enhance its position as a prime service centre in Asia. With the rapid development of and Hong Kong's increased interaction with the Mainland's economy, the signing of the Mainland and Hong Kong Closer Economic Partnership Arrangement (CEPA) and the integration of the Pan-Pearl River Delta Economic Zone, more multi-national groups are being attracted to set up head-quarters in Hong Kong because of its geographical proximity to the Mainland. However, the operating costs in Hong Kong (such as rent, remuneration and transportation) are still high compared with other countries in the Asia-Pacific region. Therefore, we propose granting tax concessions to those foreign companies which set up its regional head-quarter in Hong Kong. The concession can be in form of a reduction of corporate profits tax rate from 17.5% to 10% for those head quarter companies set up in Hong Kong. We believe that certain criteria should be satisfied for granting such a tax concession, say, for example, the head-quarter companies should employ a number of local employees. In addition, these companies should meet a minimum capital requirement of say, HK$ 5,000,000, and with the presence of the key management / professionals in Hong Kong. Furthermore, the parent companies of these head-quarter companies should be able to provide good track record of operation in their home country and can produce good projection of their sales and service for future periods. 9. Group loss relief The system of taxation in Hong Kong provides few alternatives for the use of the tax losses suffered by resident corporations carrying on business in Hong Kong. Although this has been a topic raised for discussion on many previous occasions, it is hoped that new legislation expanding the use of losses for groups of companies may be introduced at some stage in the future. Currently, a company is able to carry forward its losses and offset the losses against the assessable profits of future years without any time limit. In addition, where a company is HKG-1/552060/03 -9- Office-hk/OFFICE-HK a partner in a partnership and the partnership suffers an allowable loss, the company is able to set off its share of the loss against its own assessable profits. Unlike countries with sophisticated tax systems, Hong Kong does not provide for the use of losses within a group of companies. In the UK for example, companies which are substantially under the same ownership are able to transfer to one another tax losses sustained in a particular period. The Australian tax system also provides for group relief via the transfer of both revenue and capital losses. This has the advantage of reducing the group's effective rate of tax. Like Hong Kong, some countries in Asia have excluded group loss relief from their tax legislation. However, the introduction of group relief may provide Hong Kong with a significant competitive advantage in attracting foreign investment when compared to other countries in the region. Singapore has introduced a group loss relief mechanism in its 2002 budget and group loss relief has been available from year of assessment since 2003. Japan has been reported to be considering introducing a relief of this type. Therefore, for this incentive to be promoted by Hong Kong as a benefit in the region, we need to consider this issue seriously as soon as possible. Obviously, the advantages of implementing such a system in Hong Kong need to be weighed against the possible loss of revenue in introducing such a change. However, assuming that a loss making company is able to return to profits in the future, the company will make use of the losses it has carried forward in sheltering future assessable profits. The introduction of group relief provisions, therefore, would simply have the effect of accelerating the use of those losses. The loss to the Treasury is likely to be confined to an element of the time value of money on the accelerated losses utilized, and potentially a small amount of tax where business may previously have ceased trading prior to making use of their accumulated losses. The benefit of attracting new businesses which may be brought to Hong Kong as a result of the change is likely to outweigh this cost. The introduction of group relief within the tax legislation is certainly a feature which would differentiate the tax system in Hong Kong from others in the region, and would assist in attracting foreign investments into Hong Kong. It would also be welcomed by investors already established in Hong Kong and go some way to securing their business for the future. HKG-1/552060/03 - 10 - Office-hk/OFFICE-HK 10. Carryback of tax losses Following the 2000 Hong Kong Court of Final Appeal's decision in Secan and other relevant UK tax cases, the IRD has been more prone to taxing a company based on its profits as reflected in its audited accounts. As a result of this approach, the accounting profits of a company would often be taxed without any adjustments for tax purposes. Audited accounts are prepared for measuring the performance of a company for the purposes of different users - primarily the shareholders, but also include creditors, potential investors and various regulatory authorities. It may therefore be said that audited accounts are not prepared primarily for tax purposes. Given that the accounts of a company are prepared for different needs of users, it has generally been recognised that some of the accounting profits of a company should not be treated as profits for tax purposes, for example, unrealised gains on the translation of foreign exchange differences and revaluation gains of assets. However, in response to the recent release of International Accounting Standards IAS 39, the IRD has, against the views of many taxpayers and practitioners, indicated that all revaluation gains of financial instruments held on trading account that have to be marked to market at the year end under IAS 39 would be taxed - even though the instruments have not been sold or settled by a taxpayer. In addition the IRD has further indicated that the established practice of allowing taxpayers the option to be taxed on foreign exchange differences on realisation basis (instead of on accounting basis) would be withdrawn. In justifying their proposed practice of taxing all unrealised revaluation and translation gains as reflected in the accounts (before the transactions of instruments are settled or realised), it is understood that the IRD is making reference to the UK Inland Revenue that it is adopting the same practice. However, we are of the view that the policy considerations for taxing unrealised revaluation or translation gains in the UK may be different from those of Hong Kong - notably there are provisions in the UK tax laws for allowing the carryback of tax losses. This means that financial instruments or foreign exchange transactions may suffer losses on settlement (although book profits may have been booked in the past) and where there are no other taxable profits in the year of settlement to offset the losses, can be carried back to offset the taxable profits of a taxpayer of the earlier years. HKG-1/552060/03 - 11 - Office-hk/OFFICE-HK We are of the view that, regardless of the tax treatment eventually adopted for IAS 39 transactions and foreign exchange translation differences, Hong Kong should amend the IRO to allow taxpayers to carryback tax losses for a certain number of years (say, two to three years). 11. Taxation of offshore funds Although the government has somewhat changed the approach in seeking to grant profits tax exemption for offshore funds in the second consultation paper released on 31 December 2004, we still consider that the exemption is still too restrictive and the reporting burden placed on the resident investor is somewhat quite difficult to implement. Details of our response to the second consultation paper will be set out separately in a paper to be addressed to the FSTB. D. INVESTING IN HUMAN CAPITAL Hong Kong has very scarce natural resources apart from its people. The release of the study by the "Task Force on Population Policy" has prompted us to give further thoughts on this topic. We need a pool of educated, flexible and motivated workforce to sustain Hong Kong's success and this pool has to be replenished from time to time. Although tax policy may not have a very significant effect on the overall population policy, it does have a part to play. 1. More generous deduction of expenses incurred for education/training courses under the salaries tax regime Costs of operation in Hong Kong are still high compared with other countries and regions, such as Singapore, Korea and Taiwan. While cost reduction may not be achievable in the short run, Hong Kong has to upgrade the quality of its workforce. Staff training and continuous education should be encouraged as a long-term policy. Fees paid for attending educational courses and examinations should be afforded a more generous treatment under the salaries tax regime. The nature of the courses should not be "strictly" related to the existing employment or profession of an employee. The course fee paid for "recognised" education institutions or professional bodies should be allowed as deduction provided the courses are fully attended by the taxpayer. In addition, we suggest granting a super deduction of 150% for all education/training fees in the hope that our workforce will upgrade themselves broadly and continuously. HKG-1/552060/03 - 12 - Office-hk/OFFICE-HK 2. More generous deduction for membership fees of professional bodies under the salaries tax regime Under the existing salaries tax regime, membership fee paid can be deductible for only one recognised professional body. As our economy is becoming more knowledge-based, our professionally trained workforce will have to acquire additional skills, knowledge and qualifications. It is not uncommon that professional accountants nowadays may also have acquired professional qualifications in the fields of company secretarial administration, taxation, financial planning and law. We should encourage all professionals to become members of recognized professional bodies in order to broaden their skills and knowledge. Thus membership fees (including entrance fees) of various professional bodies (and not just for one professional body) should be allowed as deductions under the salaries tax regime. We hope that a more generous deduction can encourage our professionals to upgrade themselves continuously. 3. Personal assessment – married couples be allowed to elect separately on their own right unless they opt for joint personal assessment Many women in Hong Kong are high flying professionals or business executives and they would like to see their financial independence and privacy preserved after marriage. Under the present salaries tax regime, a husband and wife are separately assessed on their own if they do not elect to be jointly assessed in order to get further tax relief. An unmarried individual is also eligible to elect for personal assessment under Part VII of the IRO to have his/her total income assessed as a means of getting tax relief. However, a married person is not permitted to elect for personal assessment on his own where his/her spouse also has taxable income; in such a case the married couple will have to elect for personal assessment jointly. Such joint personal assessment would in most cases reduce or wipe out the tax relief that the married couple would otherwise have enjoyed had they been allowed to elect for personal assessment separately and individually. We believe that a married person should not need to obtain consent from his/her spouse before he/she is permitted to elect for personal assessment in respect of his/her total income. The present law undermines the financial independence of married couples and disregards the fact that a couple may have different considerations in terms of tax HKG-1/552060/03 - 13 - Office-hk/OFFICE-HK arrangements and their desire to keep their tax and financial affairs separate and confidential from each other. There does not seem to be any justification for not allowing a married person to elect to have his/her total income assessed under personal assessment. We therefore propose that a married person should be allowed to elect for personal assessment in his/her own right without requiring the consent of his/her spouse. This is consistent with the treatment of an unmarried taxpayer. However, in line with salaries tax treatment, married couples should also be allowed an option to elect for joint personal assessment if this enables them to get further tax relief. 4. Increase in child allowance Hong Kong has one of the lowest fertility rate in the world. In 2001 Hong Kong's total fertility rate reached an extremely low level of 927 children per 1,000 women, well below the replacement level of 2,100 children per 1,000 women 2. In order to maintain a pool of talented workforce and to encourage working women with children to stay with their job, we suggest that child allowance be increased from the current level of HK$30,000 per child to HK$60,000 per child (in order to cover increased expenses for domestic help which a working mother may need) and that this same level of allowance should be applicable for the 3rd to the 9th children as well. E. MISCELLANEOUS 1. Reform of Estate Duty Estate duty is a deterrent to free flow of foreign capital. We believe that high net worth individuals may transfer their money and assets to Hong Kong if Hong Kong is completely free of capital taxation of any kind. We believe that estate duty should be abolished as there is a recent trend of abolition or adjustments made to the estate duty/inheritance tax regimes in various countries. The total revenue generated from the levy of estate duty is not large. In addition, informed individuals can by legitimate means arrange their tax affairs so that most of the estate duty could be avoided when they decease. For the reasons stated above, we support the idea of abolishing estate duty in the long run. 2 Paragraph 2.7, Report by Taskforce on Population Policy published in February, 2003. HKG-1/552060/03 - 14 - Office-hk/OFFICE-HK We are somewhat concerned that if the estate duty is to be abolished now, it may worsen our current fiscal deficit. We therefore suggest a gradual reform of the estate duty regime with a view to its ultimate abolition entirely. At present, estate duty accounts for 4% of the government's total revenue with an average of HK$1.5 billion revenue per annum. It is difficult but not impossible to abolish estate duty in conjunction with other tax reforms to broaden our tax base. We suggest to exempt from estate duty not only bank deposits but also portfolio investment accounts managed by licensed financial institutions or branch of a licensed financial institutions carrying on a business in Hong Kong. Besides, we propose to exempt from estate duty shares listed on the Hong Kong Stock Exchange. Furthermore, we believe that exemption should be granted to matrimonial home of a widow or widower currently residing with immediate family members. 2. Tax rates Apart from what has been suggested above, we do not think it is the right time for the government to reduce the tax rates or other government charges in general despite a rapidly recovering economy. We trust the above can assist you in formulating the budget for the forthcoming year. For and on behalf of The Taxation Institute of Hong Kong Li Man Fai President HKG-1/552060/03 - 15 - Office-hk/OFFICE-HK


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Solid Pine Country Style Bookshelf2 comments
Here's my finished solid pine country style bookshelf. I made this for my wife. It took me several months of lunch breaks to finish it. The crown molding was made on the router table with a special...view details
Garage Workbench
I made this work bench out of pine boards and lumber.view details
Pine Table
Pine table made from scratch.view details
Recycling Cabinet
Portable recylcing cabinet with some shoe storage. Each end holds a 10 gallon plastic waste can. The left side has a hole in the top to allow for dropping in soda cans/bottles, while the right side...view details
Dry sink/ Vanity
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Federal dining table by Duncan Phyfe1 comment
Exact replica of historic 20-ft. dining table owned by Martin Van Burenview details
The Accordion CD Storage Case
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California Inlay Cutting Board
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Texas Cutting Board
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Melissa's Shelf2 comments
This is a beginner project for me. I am not sure I have much to add, but aspen pine is hard to use.view details
Simple Frame And Panel Headboard
This was built mostly with framing lumber, fastened with 15 gauge finish nails and 3" washer-head screws.view details
My Spanish Inspired Trestle Table1 comment
This 10 foot long Spanish Inspired Farm Table is constructed purely with mortise and tenon joinery. I did not use any nails, screws, or glue. Its joints are drawbored pegged and it breaks down for...view details
Spanish Style Trestle Table1 comment
I just completed this table. It is purely mortise and tenon joined, no nails screws or glue. I build artistic old world furniture for a business. I am heavily influenced by the European Goyhic era of...view details
Walnut & Pine Tool Chest
A small tool chest, for a small shop. Had some Black walnut boards laying around, and a few scraps of Pine. One sliding tray, and a lift-out tote. Floor of chest is just two pine...view details
c. 1690 tavern table
This tavern table was copied from Wallace Nutting's Furniture of the Pilgrim Century. According to Nutting's book, the height of this circa 1690 - 1720 table is 24 1/2 inches, the top is 16 inches by...view details
Chocking the Chicken1 comment
This is a sculpture that I just had to do. Every artist puts on the wall what he thinks is improtant, so I thought I would just put this up and ask the question, Why would Anyone Make this? Made from...view details
Smothing wood3 comments
Thought it would be fun to use cement trowls as if they were smothing and shaping wood. Redwood and trowels.view details
Amazing Bed in a Box28 comments
Knockdown bed brings comfort to the campsite.view details
Real Antique Wood Mill Shop1 comment
(973)923-3273 We have more than one million board feet of reclaimed antique barn wood, wide plank flooring, siding, beams, & barn doors in stock. We dismantle, mill, install every product we sell...view details
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Hilton properties tend to always have the best service available...but this property must not have received the memo. It didn't bother me that they were under renovation, what bothered me was that the service also seemed to be under renovation. Front desk didn't seem to care that I needed extra towels and wasn't helpful at all about dinner recommendations...cheer up sweetie your getting a paycheck. I overheard a female manager yelling at an employee at the front desk while I ate breakfast...completely unprofessional. I would have walked out if I were her, the manager needs to learn how to treat her employees before she has none. This place is a trainwreck!
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- The Homewood Suites by Hilton® Gainesville hotel in Florida is an upscale, all-suite hotel situated off I-75 at Exit 384 not far from the University of Florida. We are conveniently located in Gainesville's popular restaurant row area, where guests will find excellent dining options and a variety of other local tourist attractions nearby. The Homewood Suites Gainesville hotel features 103 suites, including 11 two-room and 46 one-bedroom suites with separate living and sleeping areas, along with 46 studios. Each of our spacious suites offers all the comforts of home and a great range of amenities that you deserve for a short or extended stay in Gainesville, including: * Fully-equipped kitchen with a full-size refrigerator, microwave and coffee maker * Two televisions * DVD player * Complimentary wireless and wired high-speed Internet access * Two phones with data ports * Iron, ironing board and hair dryer. Join us for excellent guest accommodations and quality temporary housing. Our professional and friendly staff is available 24-hours a day to make sure you have a splendid stay at the Homewood Suites by Hilton® Gainesville hotel. Make Yourself at Home!® ... more less
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*Surfing For Life Foundation
*Welcome to the Surfing for Life Foundation. Surfers helping surfers. We're a non-profit charity dedicated to bringing cancer awareness to the surfing community, and having fun in the process. One wristband at a time......
*Surfing for Life Foundation is a grassroots 501(c)3 non-profit charity consisting of concerned individuals, corporations, celebrities and athletes - all joining together for a common cause: to raise awareness about cancer in the surfing
*"Surfing for Life Foundation was inspired following my diagnosis of stage IV colon cancer in 2008. Overwhelmed by the outpouring of love, friendship, and prayer I was deeply moved and devoted to finding a way to give back to the surfing community".
Founder-Tom Brown
Upcoming Events We'll Be Attending 2015:
* Happy Holidays !
* Look for exciting things to come in 2015
RECENT DONORS: *Derek Scheer *Lee Jones*Lynn Richardson*Chuck Wessig *Patrick Markey*Richard Mickle*Steve Scarano *Daniel Brown*Duncan Depew*Rene Sanchez *Sharon Wozniak*Brandon Duhn*Dmitri Artimenia *Perry Derosa*Gene Ridder*Rick Berman*Steven Sscarano*Marc Intravaia*Mindy Alsalte*Steve Grimm*Erika Forsythe*Monica Hauer*Randy Hodges *Bob & Cathy Mainini*Kelly Tsutsui*Marti Furman*Greg Marcellus*Kelly Duluoz*Sansum Oncology Nurses*Holly Cooper*Darren Peterson *Julie & Chance Curtiss*Leslie McGann*Scott Waters*James Thomas*Monica Hauer*
*Visit GuideStar to view our transparency____>>>
*Surfers helping surfers, one wristband at a time...*
federally recognized 501(c)3 *ID #45-5323424 Tax Deductible
* * * * *
Click to view NBC News Clip


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The wall between the world of man and the world of magic has cracked. Two realities never meant to coexist are bleeding into each other with terrifying results. Unimaginable horrors that belong there have come here. But as Asa and his gang of thieves and murderers have discovered, horrors from the world of men have entered the realm of magic. And that may prove to be far, far worse.
Preview: Rise of the Magi #3
Fri, August 8th, 2014 at 11:59am PDT
- Story by
- Marc Silvestri
- Art by
- Sumeyye Kesgin
- Colors by
- Betsy Gonia
- Letters by
- Troy Peteri
- Cover by
- Sumeyye Kesgin, Stjepan Sejic
- Publisher
- Top Cow Productions
- Cover Price:
- $3.50
- Release Date
- Wed, August 13th, 2014
- Browse for similar previews
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Metal Gear Scanlon 2 - Part 13
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Dimensions recaptures enough of Geometry Wars' thrills to stand as the best new dual-joystick shooter in quite a while.
The little mushroom man finally gets his name on the marquee, and the result is a charming, unique, and puzzle-heavy adventure.
Nintendo's all-stars assemble once again, resulting in one of the best reasons to own a Wii U (and eight GameCube controllers).
Concept »
Chaos;Child is the fourth major entry in the Science Adventure franchise of visual novels.
Built from the ground up for the new consoles, Temple of Osiris features up to 4 player co-op coming to the PS4, Xbox One, and PC.
A third-person Dead Island spin-off by Fatshark, focusing more on stealth and exploration than outright combat.
Sackboy arrives on PlayStation 4 with some new friends.
Far Cry 4 puts the player in the mind of Ajay Ghale and pits him against a deadly antagonist and an even deadlier environment. Caught in the middle of a brutal Civil War while fulfilling his mother's dying wish, Ghale must fight back against the oppression of Kyrat's leader, Pagan Min, while also battling the ruthlessness of the jungle.
Chronicle the classic Xbox and Xbox 360 adventures of the Master Chief with a compilation of the first four main chronological installments of the Halo series, enhanced for the Xbox One with updated graphics and easy access to every multiplayer mode in the series' history.
Assassin's Creed: Rogue takes place during the Seven Years' War in and around the American colonies. The protagonist, Shay Patrick Cormac, is an Assassin-turned-Templar who is hunting his former Brothers in the region.
The Assassin's Creed series heads to Paris, France, amid the French Revolution. The player controls Arno Dorian, an assassin, as he attempts to disrupt and destroy the true powers behind the Revolution.
The eleventh installment of the Call of Duty franchise (and the first spearheaded by Sledgehammer Games) brings modern military thirty years into the future, as new technology (including powered exoskeleton frames and cloaking devices) makes a certain Private Military Corporation the dominant military force of the world.
Nordic Games brings back the MX vs. ATV franchise with this downloadable game.
A fantasy action-RPG being developed by CI Games and Deck 13 for PC, PlayStation 4, and Xbox One. The protagonist, convicted and ostracized for his crimes by a draconian society, is called upon to stop an army of demons commanded by a god who was long ago overthrown.
WWE 2K15 is the first game in the franchise to appear on the Xbox One and PlayStation 4.
The latest entry in the popular turn-based strategy series takes world conquest beyond the boundaries of our home planet.
Inspired by the classic Walt Disney's Fantasia, Disney Fantasia: Music Evolved gives you control of the beat and rhythm of music through motion.
The Voice: I Want You is a karaoke game based on the reality TV contest.
While investigating a mass murder, Detective Sebastian Castellanos descends into a gruesome, nightmarish world. This third-person survival horror game marks the debut of Tango Gameworks, a studio headed by Resident Evil progenitor Shinji Mikami.
The third Borderlands game, set between the events of Borderlands and Borderlands 2, follows a quartet of familiar faces as they work to bring Handsome Jack into power.
A stealth and infiltration game, with elements of RPG. The game is a spin-off from Cyanide Studio's Of Orcs and Men featuring the goblin protagonist Styx.
The 2014 installment of the F1 series for Xbox 360, PlayStation 3 and PC.
Based on the Steven Spielberg-produced TV series about the aftermath of an alien invasion, Falling Skies: The Game is a tactics RPG that pits a squad of resistance members against the alien invaders in tactical battles.
An open-world action-adventure game by Monolith, set between the events of The Hobbit and The Lord of the Rings.
An upcoming castle builder / real-time strategy game. It is the first polygonal 3D title in the series.
Disney Interactive is set to include Marvel characters in the next version of its Disney Infinity series.
Fourteenth flagship title in the Tales series and direct sequel to Tales of Xillia.
The third installment of ASCARON's Sacred franchise, now owned by Deep Silver. It was first shown to the public at PAX Prime 2012.
Divinity: Original Sin is a top-down turn-based RPG developed by Larian Studios. It introduces new elements to the franchise, such as co-op gameplay and decision-making as well as a more interactive world.
A new Transformers game headed to multiple platforms across home consoles and PC.
Catering more closely to the core fanbase, Codemasters promises for a more responsive release after listening to fan feedback. This is the next game in the GRID series and descendant of TOCA Touring Cars.
A 2D puzzle adventure from Ubisoft, set against the backdrop of World War I.
Dreamworks Animation's How to Train Your Dragon 2 movie tie-in game developed by Torus Games.
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AspirinBayerBristol-Myers SquibbMerck KGaAPravacholPravastatin SodiumSimvastatinZocor
Both Bristol-Myers Squibb's HMG-CoA reductase inhibitor Pravachol(pravastatin) and Merck & Co's Zocor…
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main index
Yūji Mitsuya is an actor, seiyū, and sound supervisor born in 1954 and affiliated with Bring Up. After graduating from the famous Meiji University, he took up voice acting, and had the good luck to debut in a main role: Hyouma Aoi from Combattler V.Mitsuya's roles are pretty different in nature. The aforementioned Hyouma was The Hero and a Badass Biker, but you might remember him much more as Virgo Shaka from Saint Seiya or Dr. Tofu Ono from Ranma �. He's also quite a recurrent face in foreign dubbing, being the Japanese dub voice of Marty McFly in Back to the Future and Jack in Will and Grace. And last but not least, he's one of the few male seiyuus with Cross-Dressing Voices... at least in the case of some tough old ladies.
Yūji Mitsuya's CHOU~DENJI ROOOOLLEEESS!!!


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text: Ecclestone insists that there will only be 20 races in 2014 24 July, 2013 Bernie Ecclestone with Jean Todt Formula 1 boss Bernie Ecclestone has played down suggestions that next year's grand prix calendar could feature an unprecedented 22 races in 2014. The reports, including in the Italian magazine Autosprint, followed this week's surprise news that Austria will stage a grand prix next year, after a ten-year absence. There are 19 races on the 2013 schedule, with Russia and New Jersey also scheduled to join next year. However, O Estado de S.Paulo correspondent Livio Oricchio said that the prospect of a much longer calendar is "something that greatly concerns" Formula 1 team bosses. "The issue will surely be discussed at the Hungaroring in the coming days," he added. That discussion, however, may no longer be necessary, in the wake of Formula 1 chief executive Ecclestone's comments on Wednesday. He told Austria's Kleine Zeitung newspaper: "We will have 20 races [next year], Austria included. Everything else I don't know – please ask me again after the summer." Mercedes chairman Niki Lauda said that he suspects that New Jersey will not take place in 2014. "It didn't happen this year, because of a lack of money," Lauda told the ORF broadcaster. "As far as I know, it's already gone from the calendar." (GMM) Subbed by AJN. Tweet Related NewsHartstein: FIA came to my workplace to try get me firedFerrari blocked Montezemolo from being F1 boss2014 showed the good, the bad and the ugly of Formula 1German bank sues Ecclestone for €345 millionFormula 1 set for another engine revolution in 2016Jock Clear leaves Mercedes for FerrariEcclestone takes swipe at trial outcome with Christmas cardCVC backs Ecclestone and appoints Montezemolo to F1 boardHorner happy to have Illien working with RenaultLopez: We opened the door to Fernando David Lonsdale This once glorious sport is in danger of losing its dignity. I find the "you can have a GP if you hand over wads" an affront to the teams and fans. We deserve better leadership than this.


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Steve TurreWritten by Bill Smith
Steve Turre should be the poster child for Old School of Jazz. "I've always sought out the elders," says the 53-year old trombonist, "and always knew you learn how to play by playing with people you admire." Starting with an early Bay Area apprenticeship with Rahsaan Roland Kirk and studies in the groups of Art Blakey, Dizzy Gillespie, Woody Shaw and McCoy Tyner, Turre has been true to his word reaching stylistic maturity by learning from some of the best teachers jazz has to offer. But …


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Mitt Romney
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6 month old kitten free
6 month old female kitten free to good home, litter trained, very friendly like loads of attention. Having to re-home her due to allergies. She's called Zira, contact for more information.
- DOB:01 May 2014
- Rehome date:26 Jun 2014
6 miles | Johnstone, Renfrewshire£0 29 days ago


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Boat-neck cashmere-knit sweater (208403)
Style notes
Freda's classic boat-neck sweater is spun from super-soft cashmere in a chic navy hue. Whether you style it with workwear tailoring or weekend denim, it will never fail to upgrade your look with its luxurious handle and precise fit.Shown here with Alexander Wang Pinstripe flannel-wool tailored trousers, Marni Crossover felt sandals and Saint Laurent Leather bucket bag.
- Navy, medium gauge cashmere-knit
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I agree wholeheartedly with everything glendaly22 said re: it oxidising after only a couple of hours. And I definitely get the same powdery/cakey look as well.
I really like this foundation alot. I have a very hard to match skintone. I am medium but do not have the yellow undertones added to most foundations created for medium skin. My skin is more pink toned. The BR40 is perfect for me, when I am not tanning, it is my go to foundation. When I tan and use sunless tanner during early summer, it is too light and I use my Dior. It has a great smooth consistency and doesnt feel cakey. I also like the fragrance. I know alot of people do not like a fragrance in their MU, but I do prefer it. It makes application such a pleasure. I think that is why most HE cosmetics do have a fragrance added, they feel more luxurious. Anyway, love it! Will continue to purchase this.
I wud simply say dis is my everyday foundation.. Not too light n not too heavy... It feels good on my face. The only prob is : it runs out fast+expensive!
More reviews by esmequeenoftheworld
This product ended my long, long quest for a HG foundation. I found a couple of samples from and tried it on a friday, it was a perfect match! That day I had so many comments about how well I looked I decided it was worth investing in. The following week I tried to buy it and it wasn't released in UK yet. Forgot all about until I happened to be walking past the Chanel counter on release day. It was fate!!
I love the ease of applying it with my fingers when I want less coverage or with a flat top foundation brush when I want to build the coverage. I love the satiny finsh that make me look really healthy but not shiny or overly dewy. I love the scent. I love the fact it contains ingredients that are good for the skin.
Slightly disappointed by the plastic bottle, it feels quite flimsy, but I guess thats because it needs a good shake and a good squeeze as you near the end. But hey, I can put up with the packaging in return for a foundation that actually suits my tempermental skin!
More reviews by thefallofnadia
Love love LOVE this fondation! I'm the shade b20, nw15, 117 in MUFe hd
I have oily acne prone skin and this foundation gives me perfect coverage for school and doesn't slide off my face.
It's too expensive sadly;( and I wish it came with a pump, the way it comes out is weird.
A little VA and powder and you're set to go:) I recommend you get a tester first
I have the Vitalumiere Aqua in 20 Beige (BB Sand/ Clinique Alabaster or Ivory). I wanted something lighter and for 'no-makeup' makeup days. I have combo skin and the Vitalumiere (Non-Aqua) look awful on my face so I went for the Aqua.
Light coverage that would be hard to build, settles into a *slight* powdery finish. I think this is the first make-up I've tried that looks like real skin, it evens my skin tone gives it a nice healthy finish (not oily, not luminous - just normal healthy skin). I use a flat top foundation brush for application. *SHAKE WELL BEFORE USE*
Watched Lisa Eldrige apply this with her hands and I've absolutely fallen in love with this foundation. Im a brush kind of girl, but applied with your hand it looks amazing. Previously had acne, but now my skin has cleared up I really love this. Now 99% sure I will use this for my wedding, LOVE IT!!
VERDICT: Natural, second-skin foundation with beautiful finish. Wouldn't look that great with acne/poor skin, but amazing on clear skin.
i dont understand, i have a really good skin with foundation, i can wear , loreal, revlon, estee lauder, clinique ,Dior, and my skin its ok!, i do have combination skin, and some break outs once a month, but every brand, works for me....
until i went to buy the chanel vitalumiereaqua foundation.....
dont get me wrong , the first time i went to the counter, they apply me the foundation , and i thougth that was great!!!!!
well, one month later i bougth it at the Houston Airpot ( yes duty free) and i dont know if my foundation its old, or what but my foundation looks awfull,, cakey , ligther than my color skin, ( i bougth the same color that ive tryed)
it not last at all, just like one hour , then it breaks in my nose, and even i use pressed powder, dslick spray .......
im so disapointed and angry...... and i dont know if the make up its old, or if it doesnt works on me.......
For reference I am NW20 in mac and got the color RB20 which has pink undertones. It was a perfect match for me. The application of this foundation is very fool proof, it is watery and best applied with fingers. The finish was very natural but up close I can see a light powder like film. It has a nice finish at first but after 2 hrs it starts to oxidize and the color changes and becomes orange and greasy. My skin is pretty normal with very mild oiliness on the T zone but no acne. My skin seems to be sensitive to the ingredients because I also started developing a mild rash and tiny bumps that I only get when I wear Mac foundations. I had to return it, not worth the price and the finish did not impress me either.
4 out of 4 people found this review helpful. Did you? Yes No
What a disappointment! After reading so many positive reviews, thought I would give this a try. The sales person was very pleasant & helful - got a sample in the lightest ivory color, as well as a matching loose powder. The colors of both - were not at all a good match for my skin tone, which is fairly pale, with cool undertones. Both the powder & foundation were yellowish, and not flattering at all. Glad I didn't shell out for either one of them.
This is my HG foundation. B40 is my normal color, but when I tan up I use B50. The color match is perfect! I love this foundation because it offers a natural coverage that is buildable. I constantly get complimented on how healthy and beautiful my skin looks. Little do they know, I'm actually wearing foundation!
It lasts all day which is highly important to me. I work an average +10 hrs a day, then head to the gym. By the time I get home to remove my makeup, I still see foundation on my cleansing towelette (no joke).
I also have sensitive skin, which makes it difficult to find a foundation. This does not break me out at all!


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A tour of the Juan Tabo location of Defined Fitness in Albuquerque.
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Our second stay at Santa Maria a Poneta was even more delightful than the first. This time we had a smaller apartment (the Vico) with an extra (handicapped) bathroom. Our apartment faced the pool, yet was very private, thanks to wide hedges. We went in late September and it was still warm enough to swim. The place is just beautiful,... More
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- Also Known As:
- Santa Maria a Poneta Italy/Barberino Val D'Elsa, Tuscany


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A former University of Central Arkansas administrator remains free on bond pending an appeal after a jury convicted him of six counts of commercial burglary.
The jury in Van Buren County recommended Wednesday that former UCA chief of staff Jack Gillean serve three years in prison. Earlier in the day, the jury deliberated about an hour and a half before convicting Gillean on the felony counts.
Prosecutors accused Gillean of giving master keys to a student so the student could break into professors' offices to steal tests.
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Embedded systems / service support engineer
Webrecruit Ireland — Dublin
[...] service support engineer dublin 1, co dublin negotiable doe plus mobile phone, laptop, 20 days' holiday + public holidays do you have proven experience of providing outstanding technical support? if so, this is a fantastic opportunity to develop your career and enhance your network security skill-set within a highly successful organisation. our client is a privately owned irish company that provides security and related systems for the corporate and[...]
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Many MPs, netas occupying Delhi's ministerial bungalowsNEW DELHI: Many sprawling ministerial bungalows in Lutyens' Delhi continue to be occupied by MPs, politicians and their relatives, the NDA government informed the Supreme Court on Friday. READ ALSO: 2 dozen UPA ministers quit their bungalows in ... Times of India, 1 month ago
Sketchy list of VIP squatters
New Delhi, Nov. 7: Arjun Singh's widow and former Union ministers Lalu Prasad, Buta Singh and Pawan Bansal are among those occupying government bungalows past their entitlement, the Centre today told the Supreme Court. As the government provided ...Calcutta Telegraph, 1 month ago Lalu Prasad Yadav, Buta Singh still occupying bunglaws in Lutyens' Delhi DNA India, 1 month ago
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September 10, 2013 - Products
PeopleNet has partnered with SafeKey in an effort to help customers protect assets and monitor driver well-being. The SafeKey system provides customers with another safety-management tool for safeguarding both drivers and vehicles.
SafeKey is a proactive approach to driver safety and vehicle theft protection. The driver initiates an SOS panic button located on the SafeKey check module up to 100 feet away from the tractor. The remote panic signal sends a real-time alert to a 24/7 monitoring service or dispatch department via text and email that details the driver's exact location.
The vehicle can be remotely disabled via the network, preventing engine engagement and therefore the theft from even happening. In addition, results are also saved on a secure server for fleet management review.Cargo/vehicle theft is a serious industry issue, with the average incident costing approximately $320,000 according to a report from FreightWatch International.
The SafeKey ignition interlock, a reliable solid-state electronic circuit installed in the vehicle, prevents a vehicle from being started without the check module.
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I changed from shopping at other Magic sites because of MJM's great price and free shipping.
I only buy Magic from this site now because they...Read More ->
I wouldn't be leaving this feedback if I did not fervently believe that MJM Magic was the best shop around. They deserve the highest praises they can...Read More ->


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The Boxtrolls 2nd trailer : From the makers of CORALINE and PARANORMAN ➨ Join us on Facebook http://facebook.com/FreshMovieTrailers An orphaned boy raised by underground creatures called Boxtrolls comes up from the sewers and out of his box to save his family and the town from the evil exterminator, Arichibald Snatcher. Release Date : In theatres September 2014 http://www.theboxtrolls.com/ THE BOXTROLLS Trailer 2 © 2014 Focus Features ✓ Subscribe now 2 catch the best trailers and the latest HD official movie trailer, film clip, scene and video ! Latest LOL Movies ➨ http://www.youtube.com/playlist?list=PL3HDxuj_oceChoD3aq3elGmO1sB992y9y Best HORROR here ➨http://www.youtube.com/playlist?list=SP3HDxuj_oceDEQGSpLLOqZjjy05MwFOSp Best SCI-FI Movies ➨ http://www.youtube.com/playlist?list=PL508514CA7AAB2E8A Best ACTION Movies ➨ http://www.youtube.com/playlist?list=PLBDA074E6B463154D Best Thrillers Here ➨ https://www.youtube.com/playlist?list=SPEB6023EFC0BE77C9 Best & Latest Thrillers ➨ http://www.youtube.com/playlist?list=PLEB6023EFC0BE77C9 Best ROMANCES here ➨ http://www.youtube.com/playlist?list=PL8F248A39E129F4F0 Best & Latest DRAMAS ➨ http://www.youtube.com/playlist?list=SP0387F4FAEDFD7EF8 Best & Latest Comedies ➨ http://www.youtube.com/playlist?list=SPDC225B33C85C885F Best Sexy Movies ➨ http://www.youtube.com/playlist?list=PL3HDxuj_oceD38SOjWYWf_eJxQjMhDQnw Best Fantasy Films ➨ http://www.youtube.com/playlist?list=PL3HDxuj_oceAeNfJl_YsrJQA8HBKlT3ys Best Kids Films ➨ http://www.youtube.com/playlist?list=PL3HDxuj_oceCShyCSyQYigUBawD3jdBUe Best War Movies here ➨ http://www.youtube.com/playlist?list=PL3HDxuj_oceDpI7PMEd0wzGqOQU5dzlhs Best Animated Films ➨ http://www.youtube.com/playlist?list=SPFEFC723E0B2DC37B
Our resident critic Charles Kenny ponders the output of Portland-based stop-motion studio, Laika. With three features sharing a similar look and tone - dark and quirky teen horror - Kenny raises the question as to whether Laika is stuck in a creative loop of sorts.Read More »
It's almost fall and you know what that means: awards season is upon us! With that in mind, here's our first of three Fall Movie Previews that we're publishing this week. This one takes a look at the films with the most awards potential.Read More »


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We're used to bringing our toys to life in past Skylanders video games, but this year's version is doing just the opposite―transporting video game characters into the real-world! In Skylanders Trap Team, you can use the all-new Traptanium Portal to capture villains, and then have them fight alongside your Skylanders. It's fun, it's innovative, and it's the best Skylanders game to date!
from 12-01-2014
Make room Mickey and friends, because Earth's mightiest super heroes are joining the Disney Infinity party. In Disney Infinity 2.0: Marvel Super Heroes, you'll be able to unleash your creativity and build worlds featuring both Marvel and Disney characters. Curious who's stronger, the Hulk or Mr. Incredible? Or who's faster, Iron Man or Lightning McQueen? Wonder no more as these dream match ups, and more, are possible with Disney Infinity 2.0!
from 11-29-2014
As someone who's been able to stomach the most spine-chilling of horror games, I have to admit The Evil Within really got to me. The game feels like an intense, abstruse, and gruesome sequel to Resident Evil 4, which makes sense since both games were led by famed game director Shinji Mikami. I enjoyed The Evil Within overall, but be warned, there's absolutely nothing congenial about this game at all; it is literally, your worst fears fully realized and made frighteningly interactive.
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Seneca police investigating stabbing
SENECA — An argument over alleged stolen property has left the Seneca police investigating the circumstances that…
Clemson researchers look at securing passwords
Tigers find offense parallel with Sooners
Clemson begins same process bowl opponent Oklahoma did in Dec. 2010
Practice report: 14 Tigers set to graduate Thurs
"We got better as a team, and that is the objective. It all starts with the attitude."
Each 'W' a step in rebuild process
Tigers go for 4-0 in SEC play on Friday at South Carolina
Martavis Bryant playing role in Steelers' run
Deep-threat former Tiger has fit right in as Pittsburgh's made a move
Seneca police investigating stabbing
SENECA — An argument over alleged stolen property has left the Seneca police investigating the circumstances that resulted in a Seneca man…
No injuries in Anderson police fender bender
An Anderson city police car swerved to avoid another vehicle and hit a wall at Main and Crayton streets Wednesday night.
Clemson researchers look at securing passwords
Clemson researchers think they have found a way to make passwords more secure and easier to remember.
Clemson faculty, staff wrap up fall semester
Clemson president Jim Clements announced several initiatives Wednesday to address diversity issues on campus.
S.C. officials seek to curb domestic violence
Domestic violence is receiving increased attention from South Carolina officials.
Walhalla to bid out downtown revitalization plan
The city of Walhalla will send its streetscape plan out for bid Jan. 8, pending approval of some details by the South Carolina Department of…
New Braves OF Nick Markakis has neck surgery
New Braves outfielder Nick Markakis has undergone surgery to repair a herniated disk in his neck.
S.C. company buys Atlanta shopping center
A struggling underground shopping complex in downtown Atlanta has been sold to a South Carolina real estate company and is slated to be…
Stocks jump as Fed promises 'patient' approach
The U.S. stock market is closing with its biggest gain in more than a year after the Federal Reserve said it was in no rush to raise rates.
Former Wren standout DJ Jones chooses Ole Miss
PIEDMONT — Sitting next to his son, who was set to select one of three hats and the destiny which comes with that choice, Dave Jones looked…
Spurrier changes coaching time frame
Steve Spurrier is back on the "4- to 5-year plan."
Ryan says showdown with Saints just another game
Quarterback Matt Ryan says he and the Atlanta Falcons face no added pressure with everything on the line this week.
Busch called to testify at court hearing
The attorney for Kurt Busch's ex-girlfriend has called the NASCAR driver to the witness stand to testify Wednesday in a hearing in which the…
Clemson bounces back from early woes
November is way too early to write off a basketball team, but Clemson was providing its fans with plenty of ink while the 2014-15 season was…
The brickbats of 2014
All of a sudden it's December, and I'm reminded that it's time for my annual year-end trilogy.
What if the founding fathers used attack ads?
I've given myself a decent interval of introspection before pouncing on the topic of American elections.
Mildred Culp: Making it easier to hire veterans
Hiring veterans is challenging because of differences in jargon and, in some cases, the seeming lack of transferable skills. Are…
The chatter over a monkey god
The Hindus in Oklahoma — there must be a baker's dozen of them — are petitioning the state for permission to erect a statue…
Christmas season in the air in Lavonia
The city of Lavonia ushered in the Christmas Season with a Christmas tree lighting at the Gazebo in Lavonia.
Happy Ranger ready for a loving forever home
Ranger is a beautiful male Brittany Spaniel. At about 3 years old, he is neutered, microchipped, heart worm negative, up-to-date with…
Victoria Brewer crowned Miss Crescent
Crescent High School would like to present the 2014 Miss Crescent Pageant titled, "She's A Little Bit Country."
Main lib. decorated by community organizations
The main library of the Anderson County Library System, 300 N. McDuffie St., has been decorated for the holidays by members of several…
VACT family honors Veterans Day 2014
Students at Varennes Academy of Communications and Technology, known as the VACT, were ecstatic about honoring Veterans of the United Stated…
St. Joseph Catholic School keeps on giving
The students at St. Joseph Catholic School in Anderson continued a tradition that began over 20 years ago by contributing food items for…


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Archie Bang - Blasphemy
Artist: Archie Bang
Producer: 12 Keyz
Album: Never Say Die Vol. 1 (80's Babies Edition)
Avg Rating: 3.0 ( 3 votes )
I hope y'all have surge protectors installed because, if the Man Upstairs catches you vibing out to Archie Bang's latest effort, you may find a divine lightning bolt or two headed toward your place of residence. As the title indicates, Blasphemy finds the Brooklynite expressing some, shall we say, irreverent views on the topic of religion. Backed by 12 Keyz' production, a whip-ready arrangement seasoned with tongue-in-cheek gospel-vocal samples, the emcee wryly contrasts his behavior on the Sabbath with the way in which he conducts himself during the remainder of the week. A sampled soliloquy from '97 film The Devil's Advocate drives the point home. This sinfully fresh selection is slated to appear on forthcoming EP Never Say Die, which as yet lacks a drop date. Watch our pages for further singles off the project, as well as all the latest release details!
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Written by richard on 07/5/13
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Flagship Entertainment
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These Deadly Women have a dangerous charm. The men who meet them love them. But underneath lies the chilling darkness of a tortured mind. When loved and nurtured they shine, but when pushed too far these blushing brides become the Brides of Blood.
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The Interagency Council for Ending the Achievement Gap met Thursday in Hartford. The focus of the discussion was chronically absent students. It's a simple equation: a student can't learn if they are not in school.
The State Department of Educations's Ajit Gopalakrishnan presented some pretty dramatic statistics Thursday to prove that point. "If a child eligible for free lunch was chronically absent in ninth grade," he said, "37.8 percent of them actually got to the finish line, with graduation in four years."
This show originally aired on July 2nd, 2013. When considering what show we wanted to re-run, we found this recent article from the New York Times, As Interest Fades in the Humanities, Colleges Worry. The debate is still being discussed and on this show, it gets heated!
An investigation has confirmed test tampering at a Hartford elementary school. In a report submitted this week to state education officials by an outside law firm, investigators concluded there were irregularities in more than two dozen Connecticut Mastery Tests at the Early Reading Lab at Betances Elementary School. The report was obtained by The Hartford Courant.
In this week's election, the small Working Families Party won coalition control of Bridgeport's Board of Education. The nine-member school board will now have a five-member voting bloc that opposes School Superintendent Paul Vallas and his education reform efforts.
New Haven residents will decide today who will be the city's next mayor. State Senator Toni Harp is facing Alderman Justin Elicker. The winner will replace the retiring Mayor John DeStefano, who served 20 years in office.
Our schools teach a variety of foreign languages: Spanish, French, even Latin. But should we be focusing on the language of computer programming? Even NBA star Chris Bosh is asking everyone from young kids to the homeless to learn to code. Why aren't we teaching it more? It seems like President Obama needs an army of coders to fix the glitchy HealthCare.gov website.
The City of Hartford has released more information about the federal investigation into alleged corruption at city hall. Specifically, the subpoena confirms that the federal grand jury is looking into the relationship between the city and Hybrid Insurance Group.
The gunman who killed 20 children and six teachers at the Sandy Hook Elementary School last year had no drugs or alcohol in his system, according to a statement from the chief state medical examiner.
This hour, we talk about sexual assault on college campuses, following the federal discrimination complaint against UConn. Seven students are alleging that the school failed to protect them. President Susan Herbst responded, saying "The suggestion that the University of Connecticut, as an institution, would somehow be indifferent to or dismissive of any report of sexual assault is astonishingly misguided and demonstrably untrue."
Full disclosure: I was in my high school's Model United Nations club for two years, representing the countries of Bosnia-Herzegovina and Sudan.
There's something innately human about wanting to play pretend. It's one reason why people read, watch movies, and play videogames. At its core, that's what Model U.N. is: pretend. When you get a group of several hundred, highly passionate high school students (dare I say geeks?), blood boils, friendships are broken, and sanctions are imposed. But gosh darn it...it's fun.
Originally published on Fri October 25, 2013 9:55 am
Demolition has begun at Sandy Hook Elementary School, where a gunman killed 20 students and six adults last December. Bricks will be pulverized, steel melted down and a new school built at the same location.
Allison Hornak attended Sandy Hook Elementary School as a kid. After college, she returned home to Newtown, Conn., and opened an art gallery that's within walking distance of where the mass killing took place.
Hornak says she has a lot of fond memories of Sandy Hook — like a teacher who let her chew gum in class, and the pathways through the school.
In a time when some say youth civic engagement is declining dramatically, there are programs that exist to teach students effective deliberation, debate, and discourse. This November, high school students from across the state will flock to UConn to debate current and pressing foreign policy issues, in a simulation of the United Nations.
Connecticut borrowers with private student loans have one of the highest complaint rates in the nation. The figures have been compiled by consumer rights group ConnPIRG, from the database of the Consumer Financial Protection Bureau.
Originally published on Wed October 23, 2013 4:32 pm
Call it a linguistic identity crisis.
Growing up in Westchester, N.Y., 25-year-old Danielle Alvarez says, she and her two siblings didn't have much need for Spanish. With few other Hispanic families around, she got by with the few phrases she had picked up from her Mexican-born father: good night, put a coat on, be careful.
Governor Malloy announced three new initiatives that will make it easier for families to access mental health services, and to provide better identification and intervention for children and teens with mental health issues.
Originally published on Mon October 21, 2013 7:05 pm
A staff member at a Nevada middle school was fatally shot by a student, who was also killed, apparently by a self-inflicted wound. Two other students, both 12-years-old — were wounded but are now in stable condition, law enforcement says.
The shooting occurred on the campus of Sparks Middle School in Sparks, Nev., a suburb of Reno on Monday before the start of classes.
A witness reports seeing the staff member who was killed trying to persuade the shooter to give up the gun.
The wounded students were being treated at a local hospital, officials said.
Rinku Sen is an author, speaker and activist. She'll be in Connecticut next week to keynote a conference, talking about "The Structure of Race and Poverty: Implications for the Future of Young Children." She appeared on WNPR's Where We Live and spoke about institutional racism, and about her website Colorlines.
If you listen to public radio, you know Frank Tavares. Colin McEnroe called him NPR's Yoda, but you probably best know him as the voice of NPR. He's wrapping up his tenure as the voice that says, "This is NPR" after funding credits.
Students, administrators and elected officials gathered at the Common Ground High School in New Haven Tuesday to break ground on a new, state-of-the-art facility. Joel Tolman, the charter school's director of development and community engagement, said the new building will house science, art, performance, and athletic spaces. It will also model sustainability with a solar array, geothermal system, and other materials aimed at reducing climate change.
The transition from high school to college is tough for anyone. But if you're the first in your family to go to school, you're a trailblazer and have a whole other set of challenges. From knowledge of the college application process, to financial aid, to campus life, there are more hurdles to get past when you're the first to go through it.
On this episode of Where We Live we're joined by a panel of first-generation college students, both past and present to share their stories. Are you a first-generation college student? We want to hear your story!
State education officials plan to submit Connecticut's grant application for next Race to the Top competition this week. But as the federal government shutdown drags on, state-level officials have no one to answer questions about the federal requirements. Ninety-four percent of the employees at the U.S. Department of Education are on furlough.
Bridgeport is scrapping plans to build a police training facility and shooting range across the street from an elementary school.
Mayor Bill Finch said the city will look into other locations. "After hearing such strong concerns from the parents," Finch said in a statement, "we have decided to seek alternate sites in the city for the indoor shooting range, and all potential new sites will be in non-residential areas away from school buildings."
Originally published on Sun October 6, 2013 2:23 pm
In a referendum marked by a large turnout and an emphatic result, the people of Newtown, Conn., have voted to demolish Sandy Hook Elementary and build a new school. Sandy Hook was the scene of a mass shooting last December, when 20 children and six staff members were killed.
Saturday's vote asked citizens to decide whether to take nearly $50 million in state money to fund the demolition of Sandy Hook and the planning and construction of a new school on essentially the same site.
What I remember of middle school sex ed consists mostly of what the kids told me in the back of the bus (gasp!). When they split the boys and the girls up into groups at school, I was given a "starter kit." It was a cardboard box full of scary and curious feminine hygiene products. I don't know what the boys got.
Thomas Edison said, "If we all did the things we are really capable of doing, we would literally astound ourselves...." For kids in the Connecticut Invention Convention program, now poised to expand through corporate grants, becoming inventors and entrepreneurs seems to be all in a day's work.
The American Civil Liberties Union in Connecticut said it's concerned about the idea of single-sex classrooms as a way to address the state's achievement gap.
The effects of the federal shutdown have begun to ripple across Connecticut. In Bridgeport, 13 Head Start sites have been closed, leaving needy families scrambling.
The town of Greenwich is still coping with the tragic death of a teenager earlier this year. A Greenwich high school student took his own life just hours after the first day of school. A preliminary investigation pointed to bullying as having played a role in the suicide.
Each year, Marji Lipshez-Shapiro leads anti-bullying programs in about 200 Connecticut schools as the education director for the state Office of the Anti-Defamation League. Lipshez-Shapiro will be in Greenwich this week, joined by students from Greenwich High School, for conversation with parents on what they need to know about bullying, name-calling, and cyber-bullying.
More Connecticut public school students took the SAT college entrance exams this year than last year. It was a more diverse group than ever, according to the State Department of Education.
Originally published on Fri September 27, 2013 8:11 am
Diane Ravitch, a former assistant secretary of education, spent years advocating for an overhaul of the American education system. She supported the No Child Left Behind Act, the charter school movement and standardized testing.
But Ravitch recently — and very publicly — changed her mind. She looked at the data and decided that the kinds of changes she'd supported weren't working. Now she's a prominent critic of things like charter schools and school choice — and she's particularly opposed to privatizing schools.


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Watch a menorah lighting or dance the night away for the Festival of Lights this year.
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Sanjae Douglas, 25, faces nine charges including attempted gang assault for the Oct. 2 attack.
See how competitive NYC middle schools were last year.
The apartment where Michael Huhem and Kimberly Owens died showed no signs of a struggle, police said.
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"Hiroshima Mon Amour" and "Alien" are just two of the films coming back to the big screen this week.
Sampson and Charles Barron won their primaries in East New York.
A burger with waffles instead of a bun and a miso-flavored BLT are on offer at new eateries.
From ramen to grits, DNAinfo has a list of brunch spots with great egg alternatives.
Music, poetry and sailing are on offer this weekend.
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Nick Cave, The Kooks and Conor Oberst are all playing New York this week.
DNAinfo New York rounded up the best places in the city to take your dog for a dip.
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2014 Holiday Gift Guide
Knowing what someone is like doesn't always mean knowing what someone will like.
We can help.
Knowing what someone is like doesn't always mean knowing what someone will like.
We can help.
Landmark pieces that reflect our unwavering belief in the power and utility of modern design.view all Knoll Classics
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Let's take this outside. Don't let the living room have all the fun.view all Outdoor
Iconic designs by the great modernists to industry-leading desk chairs, our collection of seating offers exceptional quality and timeless style.view all Seating
We've always believed that a table is more than a top and four legs – although it can be that too!view all Tables
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Senior Member
dont know if it's a plat smurf or W/e. double doran ring--walk all over our supposed to be OP Shyv. one shot shyv's creeps and shyv at the same time......
I play sion a lot. I wanna know if anyone knows the jungle route of a AP sion jungle. masteries,items and runes. Wanna learn this OP style
Ps:I cant find any AP sion jungle guide out there that's not from...you know--season fcking 2???
thnx ahead of time for any useful replies.
and i said jungle twice in the title...derp
Take this with a grain of salt:
9 mpen mark 9 armor seal 9 ap glyph 3 ap quints
start w e w q max w second max q max e last
start blue no smite, smite wight, wolf wraith red buff smite, golem, gank
spirit of ancient golem lich bane rabadons rylais void staff sorc boots.
I got out jungled as Xin pretty hard the other night by a Sion. It isn't too often that I can say after a game that their jungler was simply better than me... but he was, and it wasn't close. He lived in my jungle and there was nothing I could do to stop him. I had to run from him whenever I bumped into him, which is pretty rare for Xin. We ended up winning, but it wasn't because of me.
© 2014 Riot Games, Inc. All rights reserved. Riot Games, League of Legends and PvP.net are trademarks, services marks, or registered trademarks of Riot Games, Inc.