Taxation in Singapore

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Account ServeIncome Tax

Income accrued in, derived from Singapore or received in Singapore from outside Singapore is subject to income tax in Singapore unless it is specifically exempt from tax. The types of income subject to tax include income from trade, business, profession or vocation; employment income; dividend; interest; rent; royalty; and other gains or profits which are of income nature, etc.

Income tax for a Year of Assessment (YA) is assessed based on income accrued, derived or received (from outside Singapore) in the basis period – which is generally the preceding calendar year. For a trade, business, profession or vocation, its preceding financial year is the basis period.

Expenses that are wholly and exclusively incurred in the production of income are tax deductible. Capital allowance or industrial building allowance may be claimed for expenditures incurred to acquire plant and machinery, or to construct/purchase an industrial building. Any such expense incurred for a trade, business, profession or vocation, capital allowance or approved donation in excess of the income for a YA may be carried forward for set-off against income of a future YA.

There are differences in income tax treatments between tax residents of Singapore and non-tax residents. A tax resident individual is one physically present in Singapore for 183 days or more in any calendar year, or whose temporary absence from Singapore is consistent with a residency claim on grounds of qualitative factors such as domicile or family present in Singapore etc. A company is tax resident in Singapore if the control and management of its business is exercised in Singapore.

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The major advantage for being a tax resident in Singapore is the ability to enjoy the benefits accorded under the 561 (see foot note) Comprehensive Avoidance of Double Taxation Agreements Singapore has concluded ( treaty benefits ). Typical treaty benefits are the reduced withholding tax rates and the ability to avoid double taxation on cross-border income via claim for foreign tax credit or eligibility for tax exemption.

Profits of trade, business or profession operating through sole proprietorships, partnerships or limited liability partnerships are not subject to tax at the entity level, but are subject to tax in the hands of the sole proprietor or the partners. In other words, if the sole proprietor or a partner is an individual, the profits from the sole proprietorship, partnership or limited liability partnership will be subject to personal income tax whereas if it is a company, the profits will be subject to corporate income tax.

Personal Income Tax

An individual who is a tax resident of Singapore for a YA and who was not a tax resident in Singapore for the 3 consecutive YAs immediately before that YA may apply for the Not Ordinarily Resident (NOR) status. Once the application is approved, the individual will be granted the NOR status for 5 consecutive YAs; and in any of these YAs the individual is a tax resident in Singapore, the individual enjoys time apportionment of his Singapore employment income and tax exemption of employer s contribution to a non-mandatory pension fund or social security scheme.

Corporate Income Tax

Income of a company (whether tax resident or not) that is accrued in, derived from Singapore or received in Singapore from outside Singapore is subject to income tax in Singapore at 18%2.

Foreign-sourced dividends, foreign branch profits and foreign-sourced service income received in Singapore by a tax resident company are exempt from tax if the income is received from a foreign tax jurisdiction with headline tax rate3 (see foot note) of at least 15% and the income has been subjected to tax in that foreign tax jurisdiction.

For other foreign-sourced income received in Singapore by a company that is subject to tax in Singapore, the company may claim foreign tax credits in respect of tax paid outside Singapore if it is a tax resident in Singapore.

Unabsorbed trade loss, capital allowance and approved donation of a company may be transferred to another company within the same group for set-off against the other company s income. To qualify for such group relief, both companies must be incorporated in Singapore, belong to the same group and have the same accounting year-end.

Any balance of such unabsorbed loss, capital allowance, or donation (subject to a limit of S$100,000) may be carried back for set-off against the company s income of the immediate preceding year, or be carried forward (not subject to any limit) for set-off against the company s income of the subsequent year(s). The ability to carry back or carry forward such unabsorbed loss, capital allowance or donation is subject to the satisfaction of the continuity of substantial ownership test4 (see foot note). For unabsorbed capital allowance, there is also the need to satisfy a business continuity test.

For payment of dividends, companies under the one-tier corporate tax system5 (see foot note) enjoy full flexibility on how and when to pay dividends to their shareholders. Unlike companies under the imputation system, they enjoy compliance ease since they need not account to the Comptroller of Income Tax their franking credit balances6 (see foot note), and they can pay dividends out of capital gains that are not subject to tax.

Withholding Tax

Individuals or companies subject to tax in Singapore making certain payments (such as interest, royalty, director fee, management fee etc) to non-resident persons are required to withhold and remit the tax withheld to the Comptroller of Income Tax by the 15th day of the month following the date of payment to the non-resident. The rate of withholding tax varies, depending on the nature of income and whether the payment is made to a tax resident of a country with which Singapore has concluded an Avoidance of Double Taxation Agreement.

If you need any advice on Taxation in Singapore, you may contact our team of

tax experts in Singapore

at

AccountServe.

Article Source:

ArticleRich.com

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NASA: Series of errors led to loss of Mars Global Surveyor

Saturday, April 14, 2007

A complex series of events, including a five month-old computer error, was responsible for the battery failure that led to the loss of NASA’s Mars Global Surveyor last year, an internal review board says. Findings from a preliminary report released on Friday say that while NASA controllers followed procedures while operating the craft, the procedures did not cover the types of errors that occurred.

According to NASA, on November 2, 2006, the Global Surveyor was ordered to perform a routine adjustment of its solar panels. However, the Global Surveyor reoriented to an angle that exposed one of its two batteries to direct sunlight. The battery overheated, which led to the depletion of both batteries. An incorrect setting in antenna orientation prevented Global Surveyor from relaying its status to NASA controllers. Its preprogrammed systems did not take into account the need to maintain a thermally safe orientation.

That was the last communication that NASA controllers had with the spacecraft.

The Global Surveyor was the first US mission to Mars in twenty years, For ten years, the craft returned detailed information to NASA scientists providing new insights, including evidence that appeared to show the presence of water on Mars and identification of deposits of water-related minerals, which led to selection of a Mars rover landing site.

“The loss of the spacecraft was the result of a series of events linked to a computer error made five months before the likely battery failure,” said Dolly Perkins, board chairperson and deputy director-technical of NASA’s Goddard Space Flight Center.

The board concluded that NASA controllers had followed procedures, but that the procedures did not adequately cover the type of errors that occurred. In its final report, the board will offer recommendations applicable to future missions.

“We are making an end-to-end review of all our missions to be sure that we apply the lessons learned from Mars Global Surveyor to all our ongoing missions,” said Fuk Li, Mars Exploration Program manager at NASA’s Jet Propulsion Laboratory.

The Global Surveyor was the longest operating spacecraft at Mars and had lasted four times longer than expected.

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Surfer dies at beach in Pichilemu, Chile

Wednesday, April 20, 2011

Los Navegantes, Pichilemu, Chile — Paulina Constanza Tapia Figueroa, 25, a surfer native to Pichilemu, known worldwide as the “Surf Capital”, died on Monday, at Punta de Lobos beach, about seven kilometers south of the city.

Her body was discovered by fishermen in the area, who called Pichilemu Police officers, who along with Homicide Brigade of the Investigations Police of Chile (PDI) officers, arrived at the place and took the body to the Forensic Medical Service offices in San Fernando.

Tapia had been practicing surfing for years, and earlier that day, had been accompanied with her friends. “A shellfish diver of the area noticed a surfboard floating, he approached it and saw that the girl [Tapia] was semisubmerged in the water. After taking her out, he realized she was dead,” Juan Reyes, officer of the Homicide Brigade of PDI told Televisión Nacional de Chile.

According to reports, Tapia either died because of a heart attack or after being hit. Third-party participation in her death was ruled out by officers.

“She had a free spirit, she loved nature, and I don’t really know what happened to her, a cramp [maybe],” Filippo Tapia, her father, told La Tercera. Josefa Tapia, her 14-year-old sister who is studying at Colegio Preciosa Sangre, seemed very affected by her death after being informed of the situation by school inspectors.

“Your sister will always be watching out and protecting you from heaven, remember the moments you and your family lived with her ??and that made ??you happy,” a friend of Josefa wrote on her Facebook wall.

Photos, videos, and messages such as “Paulita, rest in peace with love, I’ll miss you a lot, great waves and farewell forever,” and “My friend, I know you are in a better place having a really good time, you’re the best! I love you infinitely!” flooded Paulina Tapia’s Facebook wall.

Tapia’s body remained in the Forensic Medical Service of San Fernando on Tuesday morning, according to reports. According to Domingo Osorio Figueroa, Paulina Tapia’s remains have been veiled since Tuesday’s afternoon in the dependencies of Funerales Rodríguez, in Rancagua, capital of O’Higgins Region. A mass will be performed in the Rancagua Sur Catholic Parish, at 11:30 local time (14:30 UTC) on Wednesday, and then she will be buried in Parque Jardín Las Flores, in Machalí.

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Still no action in standoff in Ontario town

Monday, April 17, 2006

Seven weeks after citizens of the Six Nations of the Grand River reserve repossessed land near Caledonia, Ontario, on February 28, the Ontario Provincial Police, who have authority from a court to arrest the protesters for contempt of court, have yet to act.

On April 11, more than 50 police cruisers, two paddy wagons, and several vans gathered outside an abandoned school on Unity Road in Caledonia. However, reports from last night are that visible police presence is minimal, with just a few police cruisers parked down the road from the protest site.

Before the site was blocked, Henco Industries had begun construction on 10 luxury homes out of a total of 71 scheduled to be built as part of the $6 million Douglas Creek Estates subdivision.

The tract of land under dispute was registered as a land claim by the Six Nations Band Council in 1987 but its status has yet to be settled. The land originally made up part of a large land grant given in 1784 to the Six Nations for services rendered during the American War of Independence. The government and the developer claim that the Six Nations surrendered title in 1841, but the Band disputes this.

The protesters are demanding a nation-to-nation dialogue with the Canadian government and continue to call for a peaceful resolution. Some protesters, however, have stated that if the OPP forcefully try to remove them, they will defend their land with force.

“If they break the peace, we’ll do what we have to do,” said protester Dick Hill. “Things are very tense. We are trying to defend our lands, which were taken from us. Every time we try to stand up for who we are and what we are, they come and drag us away.”

An injunction was issued to the development company a month ago that allowed for the protesters to be removed. Police have not enforced the injunction.

However, David Ramsay, Ontario’s Aboriginal Affairs Minister, said that the province was going to have a meeting with both protesters and developers in an attempt to address their concerns.

“This is a very serious situation. I have to be very hopeful that we’re going to see a peaceful end to this situation. We think we can resolve this by negotiating, and by talking so that’s what we’re doing,” added Ramsay.

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Effective Tips for healthy skin can be of immense use because a beautiful skin glowing with natural health is one of the most prized asset that you can have. A healthy glowing skin leaves such a positive impression on everyone we meet that leaves them all surprised in astonishment!We have been taught since childhood that cheating is bad. But, looking good and beautiful is a natural desire in all of us. So, it is justified to use skin care rejuvenation products to look young as a part of the effective tips for healthy skin. If a 100% natural path is what you prefer to look beautiful, then you should not apply any make-up, hair products or any skin care cosmetic products.But, avoiding any skincare rejuvenation products would make you look older prematurely. Hence it is acceptable to use skin rejuvenation products that give us young and healthy looks and make us feel more confident.Tips for healthy skin – Harmful Substances to avoidEffective tips for healthy skin would be incomplete without this revelation. You should be aware that skincare product manufacturers are using harmful substances in your much trusted skin care products. These are causing substantial damage to your skin health in the long term.A lot of the skincare products available in the market contain parabens and fragrances. Parabens are effective preservatives and help in improving the shelf life of the skincare products. They are clinically known to cause cancer.Fragrances are added to skincare products so that they smell nice. But their health consequences are very fatal because they are made out of harmful chemicals. They cause allergic reactions, skin irritation and also hinder the normal functioning of the central nervous system!Another culprit in sub standard skincare products is Mineral Oils. They work as temporary skin moisturizers and are used because they are cheap. They clog the skin pores and lead to acne breakouts and skin inflammation.There are many more hazardous chemical substances used in skincare products. You can visit my website for a comprehensive list.Thus, as a part of tips for healthy skin, it is very important that you avoid the above harmful chemicals and use such products with naturally proven effective substances that can give the best care and protection to your skin health.Tips for healthy skin – Natural Substances to look forI have discovered some secret breakthrough natural substances. One of them is Cynergy TK. It has been pioneered in New Zealand. It is being used in niche skincare product lines. It has been clinically proven very effective in enhancing the natural production of collagen and elastin in the body.Collagen and Elastin are the vital skin proteins in our body which can be called as the youth giving skin proteins. They give us a firm, supple, pliant and elastic skin. In your youth days, these were produced in ample quantity by your body, but as you age, their natural production slows down and skin aging signs like wrinkles, saggy skin and age spots begin to show up.In clinical trials on human volunteers, Cynergy TK showed amazing results. It showed more than 14% improvement in skin moisture retention and more than 42% improvement in skin elasticity in a period of 18 days.As Cynergy TK has been pioneered in New Zealand, you might not have heard its name yet in the western world. It might become a household name in some years, but as of now it is only known to some individuals like you and me who have done some research.And internet has brought it into the reach of anyone, anywhere on the globe. A soft and beautiful skin need not remain just a dream any more, the effective tips for healthy skin can make you achieve that in reality.

[youtube]http://www.youtube.com/watch?v=dZQWg8_z6j0[/youtube]
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Glasgow’s Common Weal launch; ‘Not me first. All of us first’

Monday, December 16, 2013

Glasgow —Last weekend, December 8, The Reid Foundation, a left-leaning think-tank, launched The Common Weal, a vision for a more socially just and inclusive post-Independence Scotland. Five- to six-hundred turned up for the event, billed as “[a] ‘revolution’ … with T-shirts and dancing” by the Sunday Herald, and held in The Arches club and theatre, under Glasgow’s Central Street Station.

Wikinews’ Brian McNeil travelled to Glasgow to attend, walking through the city’s festively decorated George Square, and busy shopping streets, to the venue under Hielanman’s Umbrella.

More known for theatre, live music, and club nights, organisers in The Arches confirmed around 800 had signed up for the free Sunday afternoon event. The crowd was a mix of all ages, including families with young childen. Stuart Braithwaite of Mogwai entertained the early arrivals by DJ-ing until the launch video for the Common Weal was screened.

The Common Weal present themselves as “an emerging movement which is developing a vision for economic and social development in Scotland which is distinct and different from the political orthodoxy that dominates politics and economics in London.” Contrasting current “me first politics” against concerns of ordinary Scots, the launch video’s opening, monochrome half, stresses everyday common concerns: “Will I have a pension I can survive on when I retire?”, “I miss my local library”, “Public transport is so bad it’s hard to get to work”; and, “Why can we always find money to bail out banks but not to protect public services?”, “Why is it always the poor, the disabled, and immigrants who get the blame?”

The preferred vision offered by the Common Weal, “Not me first, all of us first”, makes up the more-aspirational second-half of the film, advocating a national fund for industry, taking the nation’s energy into collective ownership, building quality new public housing, strengthening the welfare state, and ending tax evasion. Throughout the event a distinction between these ‘popular politics’, which experience wide support, and the derogatory ‘populist’ label, often used to dismiss such calls for a fairer society, was emphasised.

Comedienne Janey Godley took over following the film, to compère the afternoon, and introduce Reid Foundation director Robin McAlpine. With the mixed audience, Godley made avoiding profanity — due to the presence of children — a theme of her warm-up; although, the humour remained fairly adult in nature.

McAlpine sketched out the movement’s hopes and plans. After thanking those who were giving their time for free, he characterised modern politics as “[…] a game that is played by a small number of professionals, in a small number of rooms, in a small number of expensively-rented premises, across Scotland — and across Britain. It’s become a thing people do as a profession, and the rest of us are all supposed to applaud them — or stand back — nod our heads every four years, and be glad for it.” With a receptive audience, he continued: “The idea that politics is something that ordinary people cannae talk about is one of the great achievements of the right-wing [over] the last thirty to forty years in Britain”; remarking, to applause, “they scared us aff.”

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On discussions around the country, he claimed that “across Scottish politics, […] the people that want this, … ‘me first’ politics, there’s not many of them. The people that want Common Weal politics, all of us first politics, I’m meeting them everywhere. […] Everyone I meet wants this, a decent politics that puts people first. […] We wanted to find a way to communicate an idea of a politics which work for all the people who those politics seek to govern, not just a few of them. People don’t understand or recognise the language of politics any more, so we want to change that language.”.

Crediting the Sunday Herald newspaper for an opportunity to share some ideas underpinning the Common Weal, McAlpine was scathing in his criticism of mainstream coverage of the independence debate: “There’s this massive debate. It’s not in the mainstream.” Seeking to “get a real debate going, about a really strong vision for a future for Scotland, it’s hard. They’re still doing IFS, accounting this, and another paper from a Whitehall that. And, we’ll all debate things that nobody really cares about, interminably, until they all go away for good.” On the current political debate, he remarked: “If mainstream politics fails to recognise what is really going on in Scotland just now, then that is its problem. […] Someone is going to offer ordinary people what they want, and when they do, everything will change.”

Urging the crowd to get involved, he said: “If we can create a popular politics, that ordinary people care about, and talk about, and work[s], we can take a grip of Scotland. We can decide the future politics of Scotland, and standing around waiting for professional politicians to,… disappoint us less than they always do, does not have to be the way we do this anymore.” He concluded, “It genuinely is time for a politics that puts all of us first.”

Janey Godley took the microphone, as McAlpine left the stage to cheers and applause; joking about the ‘rabble-rousing’ tone of the speech she then introduced David Whyte of Tangent Design, creator of the Common Weal’s logo.

Whyte explained they hoped the simple image would come to represent the “all of us first” philosophy, and “a new way of doing things”. He was not the first to jokingly remark that the four-line graphic — a triangle, with a balanced line on top of it — would be an easily-applied piece of graffiti.

Politics, and the launch of the movement’s logo, then took more of a back-seat; the rest of the event more in-keeping with having a party, and the festive decorations elsewhere around the city centre. Godley, and fellow Scottish joker Bruce Morton, provided more barbed comedy. Singer Karine Polwart encouraged the crowd to sing along to a song she said was written on her way to the party, and Actor Tam Dean Burn read a speech from the 16th century Scottish play “Satire of the three estates” — given by the character John Common Weal, representing the common man — where the deeds and behaviour of the ruling classes are such that, if done by a common man, they’d be hanged.

Scotland’s Independence referendum is to take place next year, September 18. This was a repeated election pledge of the Scottish National Party (SNP) — who moved from leading a minority government, to an outright majority in the devolved parliament’s 2011 general election — making good on their promise by announcing in January 2011 their intent to hold the referendum in autumn 2014.

The question being put to the electorate is: “Should Scotland be an independent country?” A “Yes” vote would be followed with negotiations to bring to an end the early eighteenth-century ‘Union of the Parliaments’. The SNP has proposed Scotland retain Elizabeth II as head of state, a position she holds on the basis of the century-earlier Union of the Crowns.

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Itchy Penis Coping Strategies Do s and Don ts of Penis Care

by

John Dugan

In spite of the obvious pleasures that come from having a penis, most men are occasionally bothered by unpleasant problems like chafing, itching, redness, soreness, and general discomfort. An itchy penis is no joke, especially when a twitch in the boxers leaves men with an unbearable urge to scratch or readjust the package at the most inopportune times during a high-stakes interview or in the middle of a steamy date, for example.

Men who are affected by itching on a regular basis may feel frustrated and embarrassed, but in most cases, the cause is simple and easily addressed. Following the right steps to maintain penis skin health can help to relieve the discomfort and irritation.

What causes an itchy penis?

Penis itching can be caused by multiple issues, from dry skin to a coating of sweat and body oils to allergies or infections. Some common causes of itching include hygiene-related issues, overly dry skin related to aggressive masturbation, reactions to a lube or a partner s body fluids, sensitivity to the chemicals in lotions or soaps, or penis allergies to fabrics, environmental materials or latex.

Soothing the itch do s and don ts

[youtube]http://www.youtube.com/watch?v=hUCazQvIfbg[/youtube]

When the urge to scratch comes around, there are wrong ways and right ways to deal with it. Following these rules can help to soothe the irritation and prevent further problems from developing.

DON T scratch. While the need to rub and tear at the offending area may be overwhelming, scratching provides only moments of relief, and it can make the problem much worse. Scratching damages the skin, leaving room for infections to take hold, and if contact with an irritant is the problem, scratching tends to spread the material around and increase the itch rather than relieve it.

DO identify the source If sensitivity or a penis allergy to something in the environment is causing the problem, it is important to identify it and avoid contact whenever possible. Some potential culprits include synthetic fabrics, rough clothing, plants such as poison ivy or poison oak, and latex condoms. Latex allergies, in particular, are problematic for many men, even those who have used condoms without incident in the past.

DON T ignore open sores or blisters

If the itching and burning is accompanied by redness, open sores, blisters or other visible blemishes, it is a bad idea to assume that they will go away on their own. Skin lesions and bumps can be symptomatic of an underlying condition that may require medical treatment.

DO see your doctor

Although most men tend to resist the idea of talking to a relative stranger about embarrassing skin problems, doctors have seen and heard it all and are able to view and discuss penis health in a matter-of-fact way. Skin itching and irritation may be caused by an infection or STD that requires medical treatment, so it is essential to get a professional opinion.

DO use a penis health cream as part of the daily care routine

For men who have sensitive skin that is prone to drying, itching and irritation, special attention to penis care can help to alleviate the symptoms when they occur and boost the skin s resistance to future problems.

To start with, keeping the area clean is essential. Washing away built-up dead skin cells, body oils and sweat can help to prevent chafing and irritation, and keeping the area well moisturized leaves skin soft, supple and well-hydrated. Skin that is moisturized is more resistant to irritation and infection. Use of an all-natural penis health cream (most health professionals recommend Man 1 Man Oil) enriched with vitamins, amino acids and minerals, as well as natural emollients such as shea butter, is an effective way to promote soft, healthy skin.

For additional information on most common

penis health issues

, tips on improving penis sensitivity, and what to do to maintain a healthy penis, visit:

penishealth101.com

. John Dugan is a professional writer who specializes in men’s health issues and is an ongoing contributing writer to numerous online web sites.

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Itchy Penis Coping Strategies Do s and Don ts of Penis Care

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Calls for corporate tax reform in Australia goes unheeded

Friday, May 12, 2006

Peter Costello’s budget announcement has led to rejoicing for small businesses, but the lack of joy for those pushing for radical corporate taxation reform has led to many businesses asking “what about us?”

Personal taxation and small business have been the big winners after this year’s federal budget. Although dampened by the twin economic threats of rising interest rates and petrol prices, there should be a reasonable amount of real income savings for both low and high income earners, with those receiving Medicare, or a superannuation benefit, privy to an even lower level of taxation (0% for those on super benefits).

Small business also has benefited from the Howard government’s 11th annual budget, with them receiving a higher level of reducing depreciation, leading to a higher level of deductions in the years following the uptake of new technology or other capital. They are also privy to a AU$435 million dollar tax cut to compensate for their changing accounting requirements under the government’s new AIFRS reporting standards, as well as increasing the uptake of both the small business tax relief scheme and CGT (Capital Gains tax) Concessions.

The budget was not a complete loss for big business however, as superannuation laws have been tweaked to streamline contribution and payment rules previously impeding those with multitudes of staff.

But this is not enough, says Big 4 accounting firm Ernst & Young. In their newly published paper “Taxation of Investment in Australia: the need for ongoing reform”. In it they lead the charge for a greater streamlining and organization of the corporate tax system in Australia, submitting that it will lead to reductions in “disincentives to work save and invest in Australia [as well as improving] the international competitiveness of Australian businesses.” This follows from a recent report brought out by Mr. Costello himself about the need for tax reform in Australia.

A budget night Mr. Costello was notably coy about any future reform of corporate tax in Australia. He alluded to the report by his ministers but kept from outlining the government’s plan precisely.

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April

22

Joe Biden projected US president-elect

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Joe Biden projected US president-elect
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Saturday, November 7, 2020

Today, former Vice President of the United States Joe Biden was projected by multiple media outlets to have surpassed 270 electoral college delegate total and therefore become the 46th President of the United States elect.

His running mate, Kamala Harris, would become the first female and first African- and Asian-American vice president.

At around 11:25am US east coast time (1625 UTC), the Associated Press (AP) called the election for Biden, as did NBC News, when Biden was declared to have won Pennsylvania’s 20 electoral college votes. Later in the day, the AP and NBC News also called Nevada for Biden, giving him an additional six electoral college votes, for a total by NBC’s reckoning of 279 electoral votes to President Donald Trump’s 214, or 290 electoral votes by AP’s reckoning.

Biden said in a statement, “I am honored and humbled by the trust the American people have placed in me and in Vice President-elect Harris”. He added, “With the campaign over, it’s time to put the anger and the harsh rhetoric behind us and come together as a nation. It’s time for America to unite. And to heal […] We are the United States of America. And there’s nothing we can’t do, if we do it together.”

President Trump has yet to concede, saying earlier in the morning before the call for Biden, “I WON THIS ELECTION, BY A LOT!” on Twitter. Following the announcement of Biden’s win, Trump issued a statement at his golf club outside Washington, D.C. saying, “The simple fact is this election is far from over. Joe Biden has not been certified as the winner of any states, let alone any of the highly contested states headed for mandatory recounts, or states where our campaign has valid and legitimate legal challenges that could determine the ultimate victor”. The lack of a concession from Trump has no legal standing.

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April

22

Four Tips For Selecting A Dog Run

Submitted by: Matthew Reynolds

Today these days it is very important supply our canine companion pets with a safe residing environment no matter where we reside. Many claims and cities require canines have proper housing both equally inside and also out.Neighborhood associations tend to be jumping on this popularity and requiring that pet owners keep their canines confined to their back yards using outdoor kennels which are surrounding simply by fences.Whatever your notions about them offering a nice kennel setup for your canine friend is a good method to give them the secure way to take pleasure in the outdoors or to help keep them from trouble at night time inside your home.We possess a lot to pay for so lets dive in will we…Tip #1: Location, Location, Location.If you plan to place the kennel outdoors you will require another set up compared to if you wish to fixed the kennel in doors.Indoor kennels tend to be bit smaller andare also made of possibly wire, chain link, or even plastic.Outdoor kennels are often larger and are also made of string link fencing. In either case you have to know where you want them to place the kennel when you begin on which kind of run you would like to buy.Tip #2: Size.Kennels each interior and outdoor must be big enough for your dog to move in.Outdoor kennels must offer plenty of area to move around within so the dog may move from one part to another easily and also have plenty of area for resting because well.Indoor kennels might be a bit smaller sized but should still provide your dog lots of room to keep moving around in so that they do not have to lay within their own mess or even if the water splatters they won’t get drenched towards the bone.The last size of your run depends on just how much room you might have and how huge your dog is actually.

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Tip #3: Very best kennel produced of.You will find lots of different materials utilized in the creation associated with kennels but the stronger and tough the fabric the actual better.Indoor kennels created from plastic are often destroyed by several dog breeds. Cable kennels offer more independence of sight and are also stronger than their own plastic counterparts but several dogs can still get away from themFor in the house wire, chain link, and also plastic are options however I would suggest you decide to go with a cable or chain link indoors kennel prior to going plastic-type. However, if area is an issue your invisalign aligner kennels invariably is an option.For outside chain link is among the most popular option. You can find customized kennels made by several companies the prices for all those are quite a little more than the usual regular chain hyperlink kennel.Tip #4: Comfort.If you are likely to set up anoutside run be sure to give a roof or any cover through the elements.Putting a great igloo dog house having a flap on the front will provide a dog a good place to look for shelter in bad climate and putting a best on the kennel will certainly shield your pooch through the sunIn the actual end, there is much more to a dog run than some fencing plus a dog. Infuse thought with your set up to guarantee your dog includes a secure, happy, house to reside in.

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