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انفجار سيارة مفخخة في ادلب بسوريا وسقوط العشرات بين قتيل وجريح


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Achieved returns "DuPont" (DuPont) for the full year 2011, by the exclusion of some important products, an increase of 20% registered $ 3.93 per share versus $ 3.28 per share last year. The revenue amounted to unauthorized share of $ 3.68 versus $ 3.28 per share in 2010. The sales amounted to 38 billion dollars, up 20%, with an increase of 27% in developing markets. With the exclusion of certain important products and pharmaceutical product revenue, increased operating income of the company and pre-tax rate of 31% with significant contributions from the sector of high-performance products, chemicals and agricultural products. The company posted a $ 3.3 billion in free cash Ktdfqat last year, compared to $ 3.1 billion in the year 0201, driven by increased operating income and initiatives to increase productivity. As for the productivity of fixed costs, which amounted to $ 400 million and the productivity of working capital, which amounted to $ 500 million has crossed far the stated objectives and the estimated $ 300 million each.
The profits of the last quarter of last year to $ 0.35 per share, excluding some important products, reflecting a decline of $ 0.23 per share on an annual basis from the top rate of tax. Profits of the previous year $ 0.50 per share, except for some key products. The profits declared for the fourth quarter of last year amounted to $ 0.40 per share, unchanged from the previous year.
Experienced sales growth of 14% to reach U.S. $ 8.4 billion, mainly due to higher domestic prices by 14%. Equation has also been a net increase of 10% due to changes in the business portfolio, down in sales volume of 10%. The sales of agricultural products thus achieved an increase of 8% in the last quarter of the year and growth in the second half sales by 23%. This reflects the strong performance during the season of sales in Latin America. With the exclusion of certain important products and pharmaceutical revenues, increased operating income before taxes of more than $ 100 million, or an increase of 18% compared
The previous year, which is due primarily to sales of high-performance chemicals and acquisitions that took place in the field of industrial and biological sciences, nutrition and health.
Said Ellen Coleman, President and Chief Executive Officer, "DuPont": "We have had exceptional results with respect to a turnover for the full year in 2011 despite the difficult circumstances that have occurred in the market late last year. We continue by offering products based on scientific research to meet the full needs of our customers the sectors of food, energy and protection. also contributed to acquisitions in the field of nutrition, health and bio-sciences industry, along with our large in promoting productivity in various operations, to achieve this successful performance. We are still in an excellent position qualifies us to provide the best services to our customers and create more products under recovery of major markets and the presence of new opportunities offered by the population growth in the world. "
Also re-"DuPont" to emphasize its forecast for earnings this year and that will be in the range of $ 4.20 and $ 4.40 per share, representing a growth of 7% to 12% compared to last year, except for some key products.
The company "DuPont" (DuPont), listed on the New York Stock Exchange under the symbol (NYSE: DD), the scientific and engineering innovations of high-level in the form of products, materials and services since 1802. The company believes that it is possible through cooperation with customers, governments and non-governmental organizations and leaders with vision, helping to find solutions to global challenges such as providing enough healthy food to people in any location and reduce dependence on fossil fuels and the protection of life and the environment. For more information about the company "DuPont" and its commitment to innovation, the concept of destruction, please visit www.dupont.com.
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Has become the "Hilton International" the fastest growing hotel company in the world, with turnover of about 29 per cent since June 2007, surpassing its competitors in the markets in terms of growth in the total number of rooms that have 1. Has added the series during this period, more than 950 hotel chains to world, and also plans to establish more than 860 new hotels.
The "Hilton International" opened in 2011, about 170 hotel and got a greater share in each of the areas that have a presence all over the world. The company has in the United States more than 10 per cent market share in the number of rooms and the biggest in the country, in addition to more than 18 per cent of the rooms under construction and that are in the planning stages of construction 2.
Said Christopher J. Nasita, President and Chief Executive Officer, "Hilton International" in this context: "I have seen," Hilton International "booming over the past few years and through the management of a number of macroeconomic factors, and followed for an active strategy of global expansion. We will continue our efforts to maintain the Hmaalada through future projects which we plan to have, which is the largest in our history in this sector. "
Success in the development
Past year has seen a number of developmental achievements of the company, "Hilton International", including:
· The opening of 170 hotels with more than 29.400 rooms, and the signing of an agreement to manage or franchise more than 320 hotels with more than 62 thousand rooms.
· The number of hotel rooms and accommodation on the basis of time-sharing about 633 A, while at the same time on its position as the largest hotel in the number of rooms in the United States 3.
· Access to the largest number of rooms planned and under construction worldwide in the company's history, the number climbed to 150 thousand rooms:
1 - Record Number of rooms under construction in emerging market growth of 6 per cent in June 2007 to 66 per cent 4.
2 - The expansion plans in Latin America, the largest in the history of the company, with expectations that the size of the company is expanding to include more than 50 hotels by 2013.
3 - The company owns the largest in Europe's expansion plans in the region compared to other hotel companies 5, with more than 20 thousand rooms in 117 property.

 
Additional achievements of the company
Achieved "Hilton International" in 2011, the following accomplishments:

 
· Announcement of the 2010 results of its "Light Stay" which is a system of measuring the sustainability of facilities, real estate affiliate, which showed that "Hilton International" have achieved savings of more than U.S. $ 74 million in expenses of the facilities as a result of reduced energy consumption by about 6.6 per cent, and reduce carbon emissions by 7.8 per cent, and waste by 19 per cent, and water by about 3.8 per cent.
· The company has become one of the first multinational companies to be certified by the International Organization for Standardization by acquiring a certificate of "ISO 9001" Quality Management Systems, and a certificate of "ISO 14001" environmental management systems.
· Launched a global program of institutional responsibility for the company under the title "traveled to."
As part of these efforts, the company has the following:
1 - the announcement of its partnership with all of the "Global Project Soup," and "a 360", and "the Sundance Institute."
2 - led institutional initiatives to collect donations to support international efforts in Japan, and East Africa, Turkey, Thailand, through GlobalGiving.org, field trips and educational cooperation with: DonorsChoose.org.
3 - The signing of the terms and conditions of its accession to the Tourism Authority of ECPAT-USA, as well as implementation of training programs for team members against child trafficking in the travel industry.


Achievements of the brand
Has the leading brands and loyalty programs of the "Hilton International" a number of concrete achievements in 2011, including:


· Program has "the world-Hilton H" represents a major achievement to register for more than 30 million members, following the accession of more than 3.5 million Edovi in ​​2011 alone. Kmasubh program official hotel sponsor of the Chinese Olympic Committee until 2019, a move that is the first of its kind in which you multinational hotel company with the support of this Committee. We have sought the partnership of the participating Olympic Company "Hilton International", which includes care of the U.S. Olympic Committee.
· Hotels & Resorts announced, "The Waldorf - Astoria," announced the opening of Hotel "London Sion Park", in addition to the opening of a number of other real estate in 2012, including "The Aldrof Astoria Chicago," and "Aldrof Astoria Berlin", and "The Panamera", a one Hotel chain "and Aldrof Astoria" in Panama, the hotel "Astoria Aldrof and Ras Al Khaimah" in the UAE.
· Celebrated hotels and resorts, "Conrad," the 25th anniversary of its founding, and revealed a promotional campaign, a global focus on the brand name of "welfare to be yourself," he opened the Hotel "Conrad Koh Samui" in Thailand, and announced the opening of a number of new hotels in 2012 including the hotel, "Conrad New York," which will open in the first quarter of this year.
· Hotels & Resorts announced "Hilton" for Atalagahaalaalmi Hotel "Hilton Hanning," which is a personalized experience for Chinese travelers aims to welcome them in the real estate "Hilton International" all over the world, and has expanded the program to include more than 60 properties in 16 countries. The total number of rooms have been booked at participating hotels, which based in China during the first five months of the program by about 30 per cent over the previous year.
· Launched a series of "Doubletree Bay Hilton," a new global identity, and the opening of the hotel in its series No. 250, also celebrated the 25 anniversary of the distinctive brand of chocolate chips to provide to the guests as they stepped off at the hotel.
· Has been honored each of the "Embassy Suites Hotels," and "Hilton Garden Inn" and "Homewood Suites by Hilton Bay" by the "JD Power and Associates." Were also received from the "Embassy Suites", and "Homewood," the highest honors in their categories for 2011 and the satisfaction index, according to a study of hotel guests in North America.
· Launched the "Hilton Garden" the largest program of entertainment and recreation for the brand to date, a "puppy Project", which is the initiative of entertainment in the hotel lobby, along with the "Hilton Garden Inn Brimisaz Jarantea."
· For the second year running, select the "Hampton Hotels," the first series of excellence for the year 2012 in the list of leadership of the privileges of the 500 first, and opened its first hotel in Asia.
· Opened "Tu Hom Bay Suites Hilton" her property last February to become its seven properties in the United States and 56 other drug in the planning and construction.
· I got "Hilton Grand Vicychendz" was named best mark for the year in its history, to record the highest rate of sales.
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Newspaper 'Maariv' speaking in Hebrew, in its issue of Thursday, the report described Balhbar, Israel's intention to reduce the fees Alhmarkih imposed on many products and goods imported food in line with the recommendations of the 'Academy' headed by the Director General of the Ministry of Industry and Commerce Sharon Academy which is expected to recommends that the beginning of next week, Israeli Finance Minister Yuval Steinitz and Minister of Industry and Commerce Shalom Simhon to reduce customs duties.
The newspaper added that the customs duties imposed on a wide variety of products and food commodities will be reduced by between 7-12% note that this reduction is at the core powers of the Minister of Finance, a non-binding offer to the government or the Knesset, it makes it easier.
Among the food commodities which will see reduced substantially in the drawing of customs, 'sausage' will be reduced customs rate of 50% as well as juices by 45%, and fish, canned 'tuna' by 30% as well as tariffs on imported meat will be reduced from 190% to 90% As will be reduced customs duties on imported beef by 50-30%.
And will continue to Customs high imposed on the fish and oil imported intact and remained milk and dairy products outside the recommendations of the Committee mentioned because of the petition made by the farmers of the Israeli Supreme Court, where the Committee decided to await the outcome of the petition and then determine the percentage reduction in the case was rejected by the court.
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As part of its work plan for 2012 and a step to consolidate and strengthen the relationship between them and the Arab sector, general contractors, architects and stakeholders in the field of paints and their partners, in particular, participated Tamboor, our company is a leader in the country, in the conference Estate the first one who held on Wednesday at the Hotel Golden Crown in Nazareth.
He has represented the company at the conference by Mr. Michael Dayan, General Manager of Tamboor, Eitan Weitzman, director of marketing, and other representatives of the company.
Was presented by Mr. Michael Dayan, Director General of the company's latest developments and events carried out by the company also talked about the modern services and renewable provided by the company to its customers, saying: "The company Tamboor was wall paint art in the country with the possibility to choose from a wide variety of colors Alhleykht, as well as to a variety of building materials such as adhesives, sealers, concrete and gypsum. " The company also offers solutions for the maintenance of heavy and light industry, paints for furniture, and packaging-mail and others. "Added Diane. In addition to the factory panels gypsum, which the company has inaugurated in the year 2009 to be the most sophisticated in the country, and and make your company a variety of solutions to complete the construction , accompanied by teams of technical services and guidance in all areas.
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Iran's central bank announced yesterday devaluation of the real rate of 8 per cent, and said he would impose a unified exchange rate as of tomorrow (Saturday) to eliminate the black market where the dollar jumped in recent weeks amid concerns over new sanctions imposed by Western countries. The move comes a day after President Mahmoud Ahmadinejad raised the proportion of the interest rates to 21 per cent. The governor of the Central Bank Mahmoud Bahmani told state television that the dollar will be the new 12 thousand riyals and 260, starting on Saturday. The total price of the dollar on the official website of the Bank on March 11, and 296 thousand riyals. It seems that the sanctions announced by the United States and the European Union over the previous month target oil exports of Iran vitality and its central bank was the most painful for the Iranian economy is paid to the emergence of real fears and chronic on the Iranian economy and weakened foreign exchange inflows, and landed in local currency to levels not seen since the eighties of last century during the Islamic Revolution and the Iraq war - when the Iranian currency against the dollar collapsed.
And suffered a new setback Iranian currency against the dollar, her features appeared during the past few days with a rapid decline in the exchange rate of the Iranian rial pressure from the international sanctions on Iran's oil and its central bank. Rial continues to decline rapidly since the end of last month amid growing concerns of a repeat of the events of the eighties of the last century and the collapse of the domestic currency after the outbreak of the revolution and during the war, Iran - Iraq, which reports said Iranian yesterday.
And plunged the value of Iranian rial since the beginning of this month and until yesterday against the dollar by about half, compared to what it was in December (December) last year. However, lack of shops to exchange hard currency, with the citizens refused to give up all their savings in foreign currency.
It is interesting that the network «Tabnak» News Iran is close to the Iranian Revolutionary Guard, expressed fear of further Iranian rial decline accelerated since the end of last month amid growing concern that it considered a repetition of the events of the eighties of the last century and the collapse of the domestic currency after the outbreak of the revolution, Khomeini during the Iran - Iraq.
And led sanctions announced by the United States and the European Union over the previous month target Iran's vital oil exports and its central bank to the growing concerns about the weakened economy and foreign exchange inflows. The lost Iranian currency, Rial, already part of its value since the decision was issued in April (April) reduction in interest on deposits in banks to between 12.5 and 15.5 per cent, below the rate of inflation, which currently stands at about 20 per cent, which pay a lot of Iranians to withdraw their savings from banks to buy gold and foreign exchange, which in turn led to the rise of prices.
The day before yesterday bowed Iranian President Mahmoud Ahmadinejad appears to the reality of the market and agreed to raise the proportion of the interest rates to 21 per cent, and the agency quoted «Mehr» Iranian economic spokesman of the government as saying that President Ahmadinejad and agreed on the list of the Monetary Council to increase the proportion of the interest rates to become higher than the rate of inflation, or 21 per cent. Said Shams al-Din Hosseini, Minister of Economy and Finance was commissioned Governor of the Central Bank informed of the decision, approved by the Monetary Board to the banks in order to start its implementation.
In a new development, banking sources said yesterday that business and the major banks in the European Union stopped funding for grain shipments bound for Iran.
The European grain trader said it is a fact now that none of the EU banks will not provide funding for commercial shipments of grain and vegetable oils and the like destined to Iran. He become very difficult now financed shipments to Iran through the banking systems. Some buyers Iranians are seeking to use other methods to avoid the payment of letters of credit .. Primarily through direct payment .. But this is impractical with large-scale shipments.
A banking source said the major European banks have stopped financing trade of agricultural products destined for Iran and that any new deals will have to be supported by small financial institutions.
Iran imports about 4.5 million tons of grain annually, including about 3.5 million tonnes of maize, according to figures from the International Grains Council.
And Iran among the top 10 importers of corn in the world. Among the leading corn exporter to Brazil, Argentina and Ukraine.
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Reviewed by the U.S. Forbes magazine specialized in finance and the economy in the classified monthly rich Arab countries, it was noted change the classification of some Egyptian businessmen on the previous months.
May issue a businessman Nassef Sawiris, who owns a construction company Orascom of Egypt with a wealth estimated half-lives of 6 billion and a half Alumblyardolar and occupied 182 world ranking.
Followed by his elder brother in the classification Naguib Sawiris, Chairman of Management Journal Orascom Telecom, which came in second with $ 3.5 billion and occupied by the order of 310 worldwide.
Then their father Sawiris, 82-year-old with a wealth estimated at $ 2.9 billion came from the order in which the 393 individual worldwide.
The businessman Mohamed Mansour in the fourth position in a fortune worth $ 2 billion and disturbed the order of 595 worldwide, and Yassin Mansour, aged fifty years in the arrangement, the fifth fortune worth $ 1.8 billion and took the order of 692 worldwide.
And comes businessman Samih Sawiris, chairman of Orascom Hotels and aged 55 years, ranking sixth in wealth is estimated at $ 1.4 billion and occupied by the order of 879.
The businessman Mohamed Al Fayed, 79 Aamavy ranking seventh with a wealth of 1.2 billion dollars and took the remaining 993 world ranking.
The magazine reviewed a number of Arab countries including Saudi Arabia, which exports classified richest Agneaúha Prince Alwaleed bin Talal, 56 years, totaling $ 19.6 billion fortune upset the order of the twenty-sixth in the world.
And behind him comes directly businessman Alamoudi's largest oil companies in Saudi Arabia with a wealth estimated at $ 12.3 billion and occupied the 63 world ranking.
Then comes Sulaiman Al Rajhi, which has a number of local and international banks in the arrangement, and the third Saudi Twenty percent global wealth is estimated at $ 7.7 billion and several Mamedbn Issa Al Jaber, who owns a group of hotels with a wealth estimated at $ 7 billion and occupied 136 world ranking.
According to Abdullah Al Rajhi's wealth of $ 2.5 billion in the order of 459 worldwide.
And businessman Mohammed Issa, 57 years in the sixth order locally estimated fortune of $ 2.3 billion respectively occupied by the 512 globally.
Then came the Sheikh Saleh Kamel, aged 70 years in Altertabal 736 global wealth is estimated at $ 1.7 billion. And came immediately after Mohammed Al Rajhi wealth of 1.7 billion respectively occupied by the 736 globally.
And also included a half-life of Lebanon, which disrupted the families of Hariri and Mikati Capital scene came Najib Mikati Alzyaaml in communications in the first order locally with a wealth estimated at $ 2.8 billion, ranking the order of 409 worldwide.
And comes in several Taha Mikati, who also works in the communications net worth $ 2.8 billion, ranking the order of 409 as well.
And Bahaa Hariri in third place collecting a wealth of real estate valued at $ 2.5 billion, ranking the order of 459 worldwide.
Saad Hariri, then aged 41, with a wealth estimated at two billion dollars ranking order of 833 worldwide.
According to Ayman al-Hariri, who invests his money in real estate and construction after the sister of the biggest wealth is estimated at $ 1.5 billion, ranking the order of 833.
Finally came the younger brother Fahd Hariri's 31-year-old fortune worth $ 1.5 billion, ranking the order of 833.
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Describe what and Jian, general manager of the banking group «HSBC» Chinese, the so-called «optimism currency trade, currency, investment and reserve currency» is three steps of the Chinese currency (yuan) to the World .. He pointed out that «the yuan entered the stage of investment under way around the world», and that he is heading to become a global reserve currency within 10 years to come, bearing in mind that the funding would be the main factor ». According to Chinese economist, in an article newspaper «Chaana» economic in number the last, that although the amount of loans the yuan is not high, but it is characterized by high growth, accounting for loans Hong Kong of yuan to 19 billion yuan in the month of September 2011, after it had been in the beginning of 2011 is estimated at 2 billion yuan .. He said, adding that after China made a policy of direct investment in yuan in October 2011, the volume of direct investments in the Chinese yuan within two months of this date 16 billion yuan.
He explained that although, it is expected to continue the funding base for the Chinese yuan rapid growth through 2012, driven by fundamentals strong that have been developed, and that after it has been a policy of direct investment of the yuan, is expected to enter more institutions of various kinds to the bond market, the yuan, including many of the transnational corporations and private companies.
He added that Hong Kong and other markets in neighboring China's very optimistic to invest in bonds, the Chinese yuan, as it is expected that the Bank «HC ABC» issue worth 260 billion yuan to 310 billion yuan in 2012, and this means that the overall scope of the market will double again , which would be in at the end of this year, between 400 and 450 billion yuan.
For his part, sees Jia Zheng Qiang, head of the Department of Finance the special administrative region of Hong Kong, Hong Kong Director of the Treasury that «Hong Kong will become a center of Chinese yuan outside the mainland, given the importance of the yuan products .. Adding that in conjunction with product development, China has to know how to optimize using the method of funding, and how to expand the area of ​​policy, access and participation in the Chinese mainland market ».
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After you become a tax preparer, the best way to attract clients is giving them instructions about how to find superior tax services. The next step is then to simply position yourself as ideally meeting the selection guidelines.
The IRS has issued six tips about choosing a professional for tax return preparer work. Using these same points helps you educate taxpayers. These are the IRS recommendations when examining a tax preparer list:
Be cautious of tax preparers who claim they can obtain larger refunds than other preparers.
Avoid preparers who base their fee on a percentage of the refund.
Use a reputable tax professional who signs the tax return and provides a copy.
Consider whether the individual or firm will be around to answer questions about the preparation of the tax return months, or even years, after the return has been filed.
Check the person's credentials. Only attorneys, CPAs and enrolled agents can represent taxpayers before the IRS in all matters, including audits, collection and appeals. Other return preparers may only represent taxpayers for audits of returns they actually prepared.
Find out if the preparer is affiliated with a professional organization that provides its members with continuing education and resources and holds them to a code of ethics.
A notable feature of this list is what's missing. It does not contain a directive to examine every detail about a taxpayer's deduction claims. Any tax return preparer who charges by the hour can easily run up the bill for clients by asking for receipts, cancelled checks, or other forms of substantiation. Gathering these details is only necessary for an IRS examination. Unless a tax practitioner is hired to conduct an audit of a taxpayer's records, the professional services should not create extra charges for partial auditing. The public should know about the potential for such bill padding by unscrupulous hourly rate professionals.
However, a duty of tax preparer ethics is reminding individuals to retain records that support the numbers they provided to you. You probably only need to examine receipts if a taxpayer seems confused, uncertain, or contradictory. Your responsibility entails making a reasonable inquiry into the facts and circumstances. But, taxpayers normally don't need to present you with proof about their claims for deductions.
Keep in mind that the IRS permits taxpayers to make reasonable estimates of expenses when their records have been lost due to natural disaster. Conducting a tax return preparer job merely demands that you have reason to believe a person's statement about a deduction is true. If you know that a taxpayer is using estimates, attach a disclosure statement to the tax return. The taxpayer's signature on the return confirms that estimates are provided. You should terminate the relationship and not prepare the tax return only if you believe a client is lying about tax information.
IRS Circular 230 Disclosure
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.
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At a time when the economy is in sore shape and the real estate market has seen better days, it is only natural that investors would look for new ways to profit from the real estate. One such way is buying up tax deed properties at substantially reduced rates, with the prospect of turning around and selling the home at market value. This can be an extraordinarily profitable endeavor, particularly for those people who are in the know when it comes to tax sales. Unfortunately, the road to riches is paved with more than just gold. In order to move forward, you'll need to go through a quiet title action, which can be costly and delay maximizing your investment.
One of the primary disadvantages of exploring tax deed investment is the myriad of time-wasting obstacles that stand in your way. In addition to waiting out any redemption period required by law, or market conditions, many investors face dealing with a slow and arduous court action in order to be able to resell the property for maximum profit.
As part of being able to take over a tax deed property and purchase title insurance, you'll have to go through a quiet title action. This involves initiating a court action that mandates all other claims to the title be silenced and gives you exclusive rights as the property owner. Unfortunately, this process can take anywhere from six months to a year or even longer. In the meantime, your money will be tied up in an investment that you can do absolutely nothing with. This frustration and lag time leads many to abandon their hopes of finding a profitable niche in the real estate industry, moving on to a different type of investment. This is unfortunate because there is certainly money to be made.
Of course, what no one will tell you is that there are viable alternatives to the quiet title process. Some companies advocate tax title services, which can help investors bypass the lengthy court process while still achieving the same effects. These services can ensure that no one else lays claim to your property and they will help you free up your investment in a matter of weeks, instead of months. For anyone who has grave concerns about having their money tied up for nearly a year while the creaky wheels of the court system struggle to turn, this is a much-needed alternative. If you're interested in exploring it, seek out a company that specializes in helping investors avoid the quiet title action process.

Article Source: http://EzineArticles.com/6840307
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Singapore enjoys one of the world's lowest personal income tax rates. From the Year of Assessment (YA) 2012, marginal personal income tax rates for income levels below S$120,000 have been cut, while income tax rates for income levels above S$120,000 have been increased marginally.
Taxes differ for residents and non-residents in Singapore. A resident tax payer is a resident who is a:
  • Singaporean; or
  • Singapore Permanent Resident and have established your permanent home in Singapore; or
  • foreigner who has stayed or worked in Singapore for 183 days or more in the tax year
Tax rates for resident individuals
Personal tax is calculated progressively, starting at 0% and ending at 20% above S$320,000. A different margin rate of tax applies depending on the individual's income. Depending on your chargeable income, you stand to benefit from the personal income tax cuts. If you are a non-resident, your tax computation is different.
Personal income for Singapore non-residents
A non-resident tax payer is a foreigner who stayed or worked in Singapore for less than 183 days in the tax year. Employment income is exempt from tax if you are here practicing as a on short-term employment for 60 days or less in a year.
This exemption does not apply if you are a director of a company, a public entertainer or exercising a profession in Singapore. In Singapore for 61-182 days in a year, you will be taxed on all income earned in Singapore. You may claim expenses and donations.
However claiming personal reliefs is not permissible. Employment income is taxed at 15% or the progressive resident rate (see rate table above), whichever gives rise to a higher tax amount. Director fees, consultant fees and all other incomes are taxed at 20%.
Treatment of tax earned abroad
Overseas income received in Singapore on or after 1 Jan 2004 is not taxable. This includes overseas income paid into a Singapore bank account.
There are certain circumstances under which overseas income is taxable, so you need to check careful:
  • It is received in Singapore through partnerships in Singapore.
  • Your overseas employment is incidental to your Singapore employment. That is, as part of your work here, you need to travel overseas.
  • You are employed outside Singapore on behalf of Government of Singapore. You need to declare the qualified taxable overseas income under 'employment income' and 'other income' (whichever applicable) in your tax form.
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Whether your goal is to be acquired or to be more profitable this quarter, we provide planning to keep your business on track and bookkeeping services that streamline the journey.
To demonstrate our commitment our bookkeeping service is packed with extras, such as a 30 day money-back guarantee and free quarterly business consultancy from one of our practitioners.

Article Source: http://EzineArticles.com/6824009
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Even before passing the registered tax return preparer exam anyone preparing tax forms must comply with IRS Circular 230 provisions. This publication contains several standards of practice for tax professionals. Critical parts of Circular 230 for tax preparer study are the guidelines for due diligence with taxpayer information.
The process for tax return preparation entails making a reasonable effort to determine that taxpayer representations are correct. This doesn't mean that tax return preparers are required to conduct a detailed audit verification of every figure a client supplies. But, the IRS Office of Professional Responsibility (OPR) does hold tax practitioners to a benchmark of quality.
A measure of OPR criteria is elucidated by a 2010 ruling to bar a CPA from the tax preparation business for failure to exercise due diligence under Circular 230. The case claimed that the CPA did not sufficiently determine that figures reported on tax returns were correct. The specific tax returns noted by OPR were those of a corporation and its married shareholders. In addition, the OPR alleged that the CPA failed to comply with the Circular 230 requirement to advise clients about potential penalties and provide opportunities to avoid penalties.
This situation is indicative of the control OPR is increasingly exercising over tax practitioners. OPR director Karen L. Hawkins pointed out the serious IRS tax preparer requirements to comply with accountability standards. Basically, OPR demands that tax practitioners make inquiries about information furnished by clients to assure that it appears correct, consistent, and complete. In addition, tax preparation professionals may not ignore the implications of known information. Any violation is considered malpractice.
Tax return preparers have obligations to represent their taxpayer clients rather than serve the interests of the IRS. However, honest taxpayers share the same objective as the IRS. Furthermore, the goals of a professional with a tax preparer license are aligned with any taxpayer who wants an accurate return and no IRS trouble.
The only difficulty for paid tax preparers is clients who want their tax returns manipulated to increase the refund. Tax practitioners should refuse service to these individuals.
Otherwise, licensed tax practitioners should not fear that OPR will conscript them to perform partial audits of taxpayer records. Although OPR has aimed slightly in this direction, Circular 230 only mandates reasonable acts to assure tax return accuracy. Consequently, tax return preparers may still rely upon mere statements from clients that appear accurate. However, a sound procedure for every tax practice is maintaining detailed notes about discussion with clients whereupon income and expenses are revealed.
IRS Circular 230 Disclosure
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.

Article Source: http://EzineArticles.com/6840757
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The IRS has implemented new federal income tax preparation requirements for claiming the Earned Income Tax Credit. To claim the EITC on 2011 tax returns, Form 8867 is submitted to the IRS. This form is the checklist that paid tax preparers previously retained in their records but did not send with a tax return.
Form 8867 is a due diligence measure for tax practitioners who help taxpayers claim the EITC. The new rule simply mandates including the form with completed tax returns. Providing answers to the questions on Form 8867 has always been one of the tax preparer requirements. Doing so necessitates asking taxpayers for responses.
In addition, further questions arise in many circumstances when completing Form 8867. These matters clarify potentially conflicting or incomplete information. Most tax return preparer software automatically provides relevant questions to explain any details that could seem incorrect.
The due diligence requirement is designed to reduce errors in claims for the EITC. Because tax professionals prepare the majority of returns with EITC claims, Form 8867 was created. The IRS reports that nearly two-thirds of the EITC claims last year were associated with returns prepared by tax professionals. Over 26 million people received about $59 billion of EITC claims.
Eligibility for the EITC is based upon several factors. These include earned income from working, total gross income, and filing status. In addition, the most important feature of the EITC is that taxpayers increase their eligibility for the credit when they have qualifying children. An important part of tax preparer duties is identifying qualifying children that actually meet the IRS rules. Hence, due diligence questions normally relate to identifying the location of a child's other parent and determining who cares for the child while a single parent is working.
Beneficiaries of the EITC are families and single parents with less than average income. Because the EITC is a refundable credit, the IRS remits it to eligible taxpayers even when they owe no tax. The maximum credit for 2011 tax returns is $5,751.
According to the IRS, as many as one in five eligible taxpayers fail to claim the EITC. These people are most likely in need of professional tax preparation help. However, because of the refundable nature of the EITC, many bogus claims are made each year. This is a consequence of inaccurate computations as well as incorrect declarations of qualifying children.
Tax preparers should still retain copies of Form 8867 for prior year returns. These are kept for potential IRS inspection. Effective in 2012, a Form 8867 is submitted with each return prepared by a tax practitioner that claims the EITC. A $500 penalty is assessed on any tax return preparer who fails to comply with due diligence requirements.
IRS Circular 230 Disclosure
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.

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Many taxpayers assume that selling business equipment has the same income tax consequences as ordinary activities of an entrepreneur's company. However, an important aspect of any tax preparer job involving business equipment sales is identifying details about a sale.
The tax impact is different for a proprietor who trades in equipment instead of selling it with a separate transaction from a replacement purchase. Explaining the effect upon taxpayers is a common step in tax preparer work.
A trade-in permits a business owner to defer recognizing taxable gain. For example, a doctor may trade in an old fully-depreciated ultrasound machine. He acquires a new ultrasound machine with a cost of $150,000. No gain is calculated by his registered tax return preparer. But a sale first of the old machine for $100,000 creates a gain for the amount realized.
The gain or loss from selling business equipment is reported on Form 4797. Any cost basis that has not been depreciated is subtracted from sales proceeds in determining the gain or loss. A subsequent purchase of new equipment creates another starting basis. This allows a calculation of depreciation or Section 179 deduction using the RTRP training of the business owner's tax practitioner.
Our fictional doctor increases the basis for depreciation by avoiding the trade-in situation. The full $150,000 purchase price is eligible for depreciation. A trade-in arrangement giving the doctor an exchange value of $100,000 leaves only $50,000 of purchase price for the new equipment to depreciate.
The results addressed in tax preparation study indicate that depreciation and Section 179 are expenses that reduce self-employment income. Therefore, depreciating $150,000 provides a considerable benefit to the taxpayer compared to depreciation of only $50,000. Having more cost for depreciation simply requires not using a trade-in. Instead, the equipment is sold for a gain reported by tax return preparation on Form 4797. Using Section 179 and bonus depreciation will permit expensing of the entire $150,000 cost for new equipment in the first year.
The offset therefore of incurring a reportable gain on Form 4797 is having no trade-in. This increases depreciable basis for new equipment purchased. The reduction in business profit from the depreciation and Section 179 expense also lowers the associated self-employment tax. The gain on Form 4797 is not subject to self-employment tax.
IRS Circular 230 Disclosure
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.

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