Taxation (magazine)

Taxation is an English-language weekly magazine for professional UK tax advisors. It is owned by LexisNexis, part of Reed Elsevier. The magazine is edited in the LexisNexis Sutton office. The first issue was published on 1 October 1927 and it has been in continuous publication ever since. The masthead declares that the magazine has been 'since 1927 the leading authority on tax law, practice and administration'. It is published on Thursdays.
Contents.
Each issue of "Taxation" usually contains about 25 pages of editorial, in addition to display and recruitment advertising and a directory of service providers. The editorial content is written by contributors and by a small in-house team with a background in the tax profession. Typical contents include:
History.
The magazine was founded by its first editor, Ronald Staples, and originally published by Gee & Company, and then by Taxation Publishing Company, formed in 1932. It was sold in 1984 to Tolley Publishing Co, which through a series of mergers became part of LexisNexis.
Staples, who was also a founding member of what became the Chartered Institute of Taxation continued as editor until 1957. Subsequent editors have been:
Online.
The magazine's website, www.taxation.co.uk, has an archive of articles going back to 2000. Most of the site is behind a subscription log-in, but some articles - most notably those in the Latest News section - are available to non-subscribers. Subscribers to the magazine can get a log-in to the website at no extra cost.
Weekly e-Newsletter.
Each Wednesday an e-newsletter is sent to all registered readers – this is a mix of subscribers and those that have signed up to receive the newsletter, which is free of charge. The newsletter contains links straight into the most recent articles as well as listing the latest jobs that have been posted on www.taxation-jobs.co.uk and a calendar on upcoming events of interest to tax professionals.
Circulation.
Circulation for the magazine, audited by the Audit Bureau of Circulations (ABC), was over 8,500.
Each issue's official date range is from Thursday to the next Wednesday, and in the UK print copies are dispatched late Wednesday, for Friday delivery to customers. Retail outlets receive their copies on Thursday/Friday depending on their location. The Taxation website posts each week's new content on Wednesday morning, ahead of the official publication date.


James Scott, Earl of Dalkeith

Sir James Scott, Earl of Dalkeith KT (23 May 1674 – 14 March 1705) was an English nobleman and politician. He was the son of James Scott, 1st Duke of Monmouth and Anne Scott, 1st Duchess of Buccleuch. He was also the grandson of Charles II of England, Scotland and Ireland. On 2 January 1693/94 he married Lady Henrietta Hyde (born in Hindon, Wiltshire, c. 1677, died 30 May 1730), daughter of Laurence Hyde, 1st Earl of Rochester and Henrietta Hyde, Countess of Rochester. They had six children:
Lady Dalkeith was described as "the wittiest of women", still youthful and charming when she was well over fifty: "the many afflictions she suffered never touched her wit and good nature".


Penns Grove Secondary

Penns Grove Secondary is a rail freight line in the Delaware Valley in the southwestern part of New Jersey in the United States. Part of Conrail's South Jersey/Philadelphia Shared Assets it runs for approximately between its it southern terminus at Penns Grove and Woodbury at the north where it joins the Vineland Secondary about south of Pavonia Yard in Camden. At its southern end the Deepwater Point Running Track continues another through Carneys Point to Deepwater.
Route.
Located within Gloucester County and Salem County, the Penns Grove Secondary serves industries and distribution facilities in the corridor along the east bank of the Delaware River and with spur lines to Pureland Industrial Complex and maritime facilities, including the Port of Paulsboro, where rail interchange is provided by SMS Rail Lines.
At the north, the line begins in Woodbury at a junction with the Salem Secondary and the Vineland Secondary. It then passes through Thorofare, West Deptford, Paulsboro, Gibbstown, Repaupo, Bridgeport, Pedricktown, and Penns Grove. For much of its length it travels parallel to US Route 130 and New Jersey Route 44. It bridges Mantua Creek, Repaupo Creek, White Sluice Race, Starrs Ditch, Raccoon Creek, and Oldmans Creek. Some of the bridges have been automated.
South of Penns Grove, the Deepwater Point Industrial Track continues through Carneys Point to a DuPont industrial complex known as the Chamber Works at Deepwater in the vicinity of the vehicular Delaware Memorial Bridge.
History.
The Delaware Shore Railroad was incorporated on February 20, 1873 to build a line from Woodbury to Penns Grove. The line was opened in July 1876, but declared bankruptcy in January 1879 and reincorporated as the Delaware River Railroad. On April 30, 1900, the WJ&S acquired the DRR. On May 4, 1896 the Pennsylvania Railroad (PRR) consolidated all its railroads and several smaller properties in southern New Jersey into the West Jersey and Seashore Railroad (WJ&S). Passenger service on the Penns Grove Branch ended July 8, 1950.
Planned upgrades.
Port of Paulsboro.
A 2010 New Jersey Department of Transportation report anticipated increased freight activity in South Jersey. New infrastructure at the Port of Paulsboro, where SMS Rail Lines handles interchanges with Conrail Shared Assets Operations, includes the construction of a rail crossing, turnouts, and of track with a link to the Penns Grove Secondary and a balloon loop for dockside accessibility. It is expected to cost $3.2 million and be completed by 2014. Partial federal funding for this work was obtained in 2011 by South Jersey Port Corporation, Conrail, and Salem County by leveraging $117.65 million of infrastructure funding for the marine terminal and other South Jersey projects.
Jefferson Street Bridge.
The Jefferson Street Bridge, or the Paulsboro Draw, is a railroad movable bridge over Mantua Creek upstream from its mouth. The "A-Frame", shear pole, swing bridge was originally constructed in 1917 and rebuilt in 1940. Once part of Pennsylvania-Reading Seashore Lines (PRSL), it is now part of Conrail's Penns Grove Secondary. Originally manually opened, it was partially automated sometime between 2000 and 2003.
Buckling of the bridge caused a derailment of a coal train in 2009. More than 15 rail cars left the tracks, though none toppled. In November 2012, seven cars derailed while crossing the bridge. Of the four cars that fell into the creek, one was punctured, releasing of highly toxic vinyl chloride, which required an evacuation in the region and Paulsboro school lock-downs. Removal of derailed cars and environmental cleanup was handled by U.S. Coast Guard.
In March 2013, Conrail announced that the bridge would be replaced with an expected September 2014 operational date. Normally, between March 1 and November 30 the bridge is left in the open position for maritime traffic and closed when trains approach. It will remain locked in the closed position until the bridge is replaced. A 2014 court ruling allowed Conrail to demoilsh the structure. It was replaced with a vertical-lift bridge, which opened in March 2015.
Numerous lawsuits had been brought in the matter.


Taxation in Lithuania

Taxes in Lithuania are levied by the central and the local governments. Most important revenue sources include the value added tax, personal income tax, excise tax and corporate income tax, which are all applied on the central level. In addition, social security contributions are collected in a social security fund, outside the national budget. Taxes in Lithuania are administered by the State Tax Inspectorate, the Customs Department and the State Social Insurance Fund Board. In 2019, the total government revenue in Lithuania was 30.3% of GDP.
History of taxation in Lithuania.
Before the 16th century, finances in the Grand Duchy of Lithuania were based on barter. The first taxes ("dėkla" and "mezliava") were paid in farm products. The first cash taxes were introduced during the reign of Kęstutis, although most taxes were still paid in goods (e.g., wheat, cattle, horses).
In the Polish–Lithuanian Commonwealth, a treasury court was established in 1591, followed by the treasury tribunal in 1613 that presided over tax cases until 1764. The taxes were set by Sejm. Taxes introduced in the 17th and 18th centuries included "padūmė" (tax on holdings), "hiberna" (tax for quartering), "kvarta" (tax on government estates) and "pagalvė" (pillow tax, payable per individual). After the partitions of the Polish–Lithuanian Commonwealth the taxation system in Lithuania was subordinated to the respective partitioning powers. Taxes collected during this period were mostly on land, rents, trade and manufacture.
Taxes were again collected by the newly independent Lithuanian state after 1918. The Law on Taxes was introduced on 23 January 1919, followed by a number of additional tax laws. Taxes introduced included direct taxes (e.g., land tax, real estate tax, business tax, inheritance tax) and indirect taxes (e.g., excise taxes on drinks, tobacco, precious metals, as well as tariffs).
During the Soviet occupation, the Lithuanian financial system, including taxes, was integrated into the Soviet one. The personal income tax was progressive and ranged from 0.35 to 13 percent on income above the non-taxable amount. Local taxes were also collected: house and land ownership tax, as well as vehicle ownership tax.
The modern tax system in Lithuania was gradually reestablished in the early 1990s with the introduction of corporate income and personal income taxes in 1990, land tax in 1992 and the Law on Tax Administration in 1995, amongst a lot of other tax related legislation.
Modern tax system.
The modern tax system in Lithuania is based on the Constitution of Lithuania. Articles 65 and 127 of the constitution enshrine two key tenets of the tax system: taxes can only be introduced by law and only Seimas can introduce tax laws. Key tax laws in Lithuania include Law on Tax Administration, Law on Customs and the individual laws for specific taxes. The tax practice is also affected by international treaties, including numerous bilateral tax treaties for the Avoidance of Double Taxation to which Lithuania is part. As part of the European Union, taxation system in Lithuania is also heavily affected by European rules and regulations, particularly in the areas of VAT and tariffs.
The main principles of tax administration in Lithuania, as defined by law, are:
Most taxes in Lithuania are administered by the State Tax Inspectorate, except social security and health insurance taxes which are administered by the State Social Insurance Fund Board and tariffs which are administered by the Customs Department. The Customs also administer the part of value added tax and excise duties where they relate to goods imported and exported. Some tax administration functions are also performed by the Ministry of Environment Protection and the Ministry of Agriculture.
The most important taxes collected in Lithuania include the personal income tax, corporate income (profit) tax, value added tax and excise tax which together accounted for 96.7% of tax revenue or 78.4% of total revenue in the national budget (including municipal budgets) in 2020. All of these taxes are collected in the state budget, although a part of the personal income taxes collected from individuals are allocated to the municipality where that individual resides. The rules for this allocation are approved annually. Taxes on property are allocated fully to municipal budgets.
In 2019, the total government revenue in Lithuania was 30.3% of GDP. Such ratio is slightly below the OECD average of 33.8%, but higher than of several other developed economies such as USA, Australia and Switzerland.
Taxes levied.
Personal income tax.
Personal income tax ( or GPM) is levied on residents and certain non-residents. Residents are taxed on their worldwide income, including income from employment, self-employment, investment income and capital gains. Non-residents may be taxed on certain types of income deemed to originate in Lithuania, including employment income, interest, income from distributed profit and income arising from real estate or other property. Relief from double taxation is available in some cases.
There is an income tax threshold ( or NPD). Basic tax rate for income from employment is 20% and the higher rate is 32%. Income from dividends is taxed at a rate of 15%. Tax rate varies for other types of income. Thresholds are adjusted annually based on the national average wage and overall rates may also depend on personal circumstances (number of children, disability reliefs, etc).
Social security contributions.
Contributions to the social security fund are due on income from employment. They are paid to the State Social Insurance Fund Board ( or "Sodra") and are colloquially known as the Sodra taxes (). They consist of two main taxes: state social insurance ( or VSD) and compulsory healthcare insurance ( or PSD). Generally, all residing citizens and permanent residents are required to pay the compulsory healthcare insurance (PSD) contributions.
As of 2021, employee contributions are withheld from the salary at a rate of 19.5%-22.5%, depending on the chosen contributions to different pillars of the pension funds. This includes 6.98% tax rate of the compulsory healthcare insurance (PSD). The employer contributions are usually 1.77%, but may vary (0.14%-2.49%) depending on the type of employment, industry, activity type, etc. Individuals other than employees, including the self-employed, sport persons, artists and farmers, may be subject to social security contributions at different rates. Social security contributions have a "ceiling" () i.e. a threshold after which the contributions are not deducted.
In general, income tax and the social security contributions might take about 40% of the gross salary.
Corporate income tax.
Corporate income tax (, literally "profit tax") is levied on Lithuanian companies, companies operating in Lithuania through a permanent establishment, and non-resident companies. Lithuanian companies are taxed on their worldwide income, allowing for deduction for income generated through permanent establishments in other countries in accordance with international treaties. Companies operating in Lithuania through a permanent establishment are taxed on the profit attributed to such permanent establishment. Non-resident companies are taxed on certain income that is considered to originate in Lithuania, such as dividends, interest and royalties, although exceptions exist.
Most companies are taxed at a rate of 15%. The rate of 5% is applied for small companies and agricultural enterprises, as defined by law. Startups enjoy the rate of 0% for the first fiscal year (if income does not exceed 300 000 EUR). The rate of 10% is applied on the interest and royalty income paid to non-resident companies. Non-profit organisations, social enterprises, businesses engaged in shipping or some other activities may be taxed on a different basis. Participation exemption applies to dividend paid/received from closely held companies and capital gains from shares of closely held companies, as defined by law.
Value added tax.
The value added tax ( or PVM) is levied on goods and services that are subject to VAT according to law. The VAT in Lithuania is part of the European Union value added tax system.
The standard VAT rate in Lithuania is 21%. Certain goods and services are subject to reduced VAT rates of 9% (e.g., most books, periodicals and passenger transportation services), 5% (e.g., medicines, medical equipment, equipment for disabled, etc) and 0% (e.g., international transportation). Certain goods and services are exempt from VAT (e.g., financial services).
Excise tax.
Excise taxes () in Lithuania are applied on imported or locally manufactured and sold products:
Excise tax rates are set by law and have changed frequently, driven by the minimum tax rates required by European Union, as well as local budgetary and public interest considerations, as the tax contributes significantly to the national budget, while many of the products taxed (i.e., alcohol and tobacco products) have negative effects on public health.
As of 2015, the excise tax rates on tobacco products were due to meet the minimum rates required by the European Union by 2018. The relatively low rates in Lithuania are mostly driven by the presence of a significant black market for cigarettes, which are illegally imported from Russia and Belarus.
At the same time, the excise taxes on alcohol products are substantially higher than the minimum levels required by European Union, exceeding them already in 2004, especially for spirits. The increases have been driven by budgetary and public health considerations (alcohol consumption in Lithuania is among the highest in Europe), but have attracted criticism for contributing to the widespread black market. Beer, on the other hand, is relatively mildly taxed compared to other European countries.
The black market for goods subject to excise tax has been cited as the main reason for the excise taxes in Lithuania failing to meet either budgetary or public health goals. The black market benefits from close proximity to Russia and Belarus, widespread tolerance among the population and the prices of legally available goods being high relative to income. Black market sales are estimated to constitute 33% of all sales for spirits (although only 4–5% for low-alcohol beverages that enjoy lower excise tax rates), 35% for cigarettes and 15 to 20% for vehicle fuel. Therefore, further increasing excise taxes beyond the minimum level set by European Union has been criticized as counter-productive.
Other taxes.
The Law on Tax Administration sets the list of 25 taxes (as of 2015) levied in Lithuania. Other than the taxes outlined above, they include taxes on real estate and land, natural resources, pollution, inheritance, lotteries and gambling, as well as fees for services provided by the government (e.g., registration of industrial property) and certain taxes in the sugar industry.


Alexis, Landgrave of Hesse-Philippsthal-Barchfeld

"Alexis" William Ernest Philip of Hesse-Philippsthal-Barchfeld (; 13 September 1829 in Burgsteinfurt – 16 August 1905 in Herleshausen) was the last ruling Landgrave of Hesse-Philippsthal-Barchfeld.
Life.
Alexis was a son of the Landgrave Charles of Hesse-Philippsthal-Barchfeld (1784-1854) from his second marriage to Sophie (1794-1873), the daughter of Louis William Geldricus Ernest, Prince of Bentheim and Steinfurt. He succeeded his father in 1854 as Landgrave of Hesse-Philippsthal-Barchfeld.
Alexis was a Prussian General of the Cavalry à la suite. From 1866, he was a member of the Prussian House of Lords and a Knight of the Prussian Order of the Black Eagle.
Prussia annexed the Electorate of Hesse, including Hesse-Philippsthal-Barchfeld, in 1866. From 1880, Alexis and Ernest of Hesse-Philippsthal together received, as heirs of the Landgraves of Philippsthal, a pension of from the Electorate of Hesse Trust Fund. They were also given three castles: the City Castle in Hanau, Rotenburg Castle and Schönfeld Castle in Kassel.
On 17 June 1854, Alexis married at Charlottenburg Palace to Louise (1829-1901), the daughter of Prince Charles of Prussia. The marriage remained childless and ended with a divorce on 6 March 1861.
Alexis died on 16 August 1905. He was succeeded as titular Landgrave of Hesse-Philippsthal-Barchfeld by his nephew Chlodwig (1876-1954), the son of his brother William (1831-1890).


Herbert C. Hoover Building

The Herbert C. Hoover Building is the Washington, D.C. headquarters of the United States Department of Commerce.
The building is located at 1401 Constitution Avenue, Northwest, Washington, D.C., on the block bounded by Constitution Avenue NW to the south, Pennsylvania Avenue NW to the north, 15th Street NW to the west, and 14th Street NW to the east. It is located in the Federal Triangle, east of President's Park South (the Ellipse), north of the National Mall, and west of other Department of Commerce buildings, the John A. Wilson Building (District Building with the government of the District of Columbia / Washington, D.C.), and the Ronald Reagan Building. The building is owned by the General Services Administration.
Completed in 1932, it was renamed after Herbert Hoover in 1981. Hoover served as Secretary of Commerce (1921–1928) and later President (1929–1933). The closest Washington Metro station is Federal Triangle.
The White House Visitor Center (on the first floor) is in the Hoover Building.
History.
The Department of Commerce was established after President William Howard Taft signed legislation creating the department on his last day in office, March 4, 1913, splitting the former Department of Commerce and Labor into the Department of Commerce and the Department of Labor.
In 1928, Congress authorized the purchase of land in what is now known as the Federal Triangle for departmental offices. The authorization was part of a wave of government construction; the 1926 Public Buildings Act permitted the government to hire private architects for the design of federal buildings, which led to large-scale construction of public buildings, including the development of the Federal Triangle site between the Capitol and the White House.
Soon afterward Treasury Secretary Andrew W. Mellon and the Board of Architectural Consultants, composed of leading architects and headed by Edward H. Bennett of the Chicago architectural firm of Bennett, Parsons, and Frost, developed design guidelines for the site. Under Bennett's direction, each member of the board designed one of the buildings in the Federal Triangle complex to "provide each government agency or bureau with a building that would address its functional needs, while combining the individual buildings into a harmonious, monumental overall design expressive of the dignity and authority of the federal government."
Louis Ayres, a member of the board, was selected as the architect for the Department of Commerce Building. Ayres, Arthur Brown Jr. (assigned to the Interstate Commerce Commission building, now one of the Environmental Protection Agency buildings) and William Adams Delano (assigned to the United States Post Office Department Building, now the William J. Clinton Federal Building) were charged with forming the west end of the Triangle and creating an open green mall.
Construction began on October 4, 1927, when Herbert Hoover was the Secretary of Commerce, and the cornerstone was laid on July 10, 1929, early in Hoover's presidential term. The building was completed in 1932; at that time, it was the largest office building in the world with over of floor area. The building was renamed after Hoover in December 1981 by act of Congress. U.S. Representative Arlan Stangeland of Minnesota co-sponsored the bill and asked the House of Representatives to "pay tribute to this great Commerce Secretary," making no mention of Hoover's presidency, which was marked by the beginning of the Great Depression. Democratic Representative John G. Fary of Illinois, chairman of the House Subcommittee on Public Buildings and Grounds brought the bill up for consideration as a favor to Republicans. An aide was quoted as saying, "He was a little concerned what some people might think of him bringing up a bill to honor Herbert Hoover in the midst of a Republican recession." The building was officially dedicated as the Herbert C. Hoover Building on April 25, 1983, coinciding with the release of the first volume of George H. Nash's biography "The Life of Herbert Hoover: The Engineer."
Only limited upgrades were made to the Herbert Hoover Building after 1932. By 2007, all other buildings in Federal Triangle had been renovated except the Herbert Hoover Building.
In 2007, the General Services Administration announced an eight-phase, 13-year, $960 million modernization and renovation of the Herbert Hoover Building. In part, the renovation will provide the building with a modern technology infrastructure, modern offices and energy-saving fixtures, and improved security. The National Capital Planning Commission (NCPC) approved the renovation project in 2007. The phases, each of which is to last 18 months, include:
GSA's Federal Building Fund will contribute $605 million toward the renovation, while the Department of Commerce's contribution is $128 million. Another $225.6 million, provided by the American Recovery and Reinvestment Act of 2009, funded Phases 2 and 3. Both GSA and the Department of Commerce contributions are dependent upon annual congressional appropriations. The Great Recession provided GSA with $40 million in savings.
The project also proposed creating a new Constitution Avenue entrance for the National Aquarium. The NCPC approved this redesign in 2010.
By late 2012, however, budget cuts led to an indefinite delay in completing the project. Nonetheless, GSA pressed ahead with plans in February 2012 to create a more secure barrier around the Herbert Hoover Building. GSA proposed a steel cable barrier concealed by stone cladding, deep-buried steel piers, and collapsing sidewalks. Beautification elements included two reflecting pools along 14th Street NW, which would include public seating and Capital Bikeshare stations.
Design and art.
The building is rectangular and measures approximately east to west and north to south. It forms almost the entire west side of the Federal Triangle from Constitution Avenue to E Street. The building contains more than 3,300 rooms joined by unbroken corridors long. Flexible partitions rather than permanent walls were a part of the original design for many of the offices to allow for changes in departmental organization. "The New York Times" has described it as "sprawling."
The Malcolm Baldrige Great Hall (named after Howard M. Baldrige, Jr., Commerce Secretary 1981–1985 under Ronald Reagan) is located on the first floor of the north end of the building, facing Pennsylvania Avenue, houses the White House Visitor Center, operated by the National Park Service.
The Great Hall is long and wide and was originally used as the Patent Search Room for more than three million patents cataloged by the Department of Commerce (the United States Patent and Trademark Office is part of the Commerce Department). As part of the United States Bicentennial celebrations, the Great Hall became the Bicentennial Visitor Center in 1976 and until 1989 housed the Washington Tourist Information Center. Renovations began in July 1993 with the restoration of the ornate plaster ceiling to restore the simple elegance of the Great Hall. The original Indiana limestone walls, bronze doors, Vermont marble base and accent flooring, and Italianate bronze chandeliers were cleaned and refurbished. In March 1995 the White House Visitor Center was opened.
Aspects of other buildings built in Federal Triangle in the 1930s are present in the building, including courtyards (natural light and ventilation are provided to inner offices by six interior courtyards and a Neoclassical (Greek Revival) architectural style (a Doric colonnade on three sides).
The 15th Street facade stretches almost three city blocks and has four pedimented pavilions featuring pediment sculpture by James Earle Fraser and Haig Patigian. The National Aquarium was located in the basement and was open to the public since the building was completed in 1932 until 2013.
Also located inside the building is the Commerce Research Library, a Federal Agency Library which is open to the public but is used mainly by Commerce and other federal government employees and academics. The National Institute of Standards and Technology (NIST), National Oceanic and Atmospheric Administration (NOAA), and Census Bureau, all part of the Department of Commerce, maintain their own library collections.
Because the Census Bureau is a part of the Commerce Department, the official Population Clock at one point was located in the lobby of the Hoover Building. It briefly malfunctioned in 1982 when it showed some 50 million more Americans than estimated. The clock now resides at the Census Bureau's headquarters in Suitland, Maryland.
National Aquarium in Washington, D.C..
The National Aquarium in Washington, D.C. was an aquarium in Washington D.C. It was located in the Herbert C. Hoover Building that was moved to the building at its creation in 1932. It was the first free and public aquarium in the US. It closed on September 30, 2013 after Budget sequestration in 2013, having permanently lost its location due to the renovation of the Herbert C. Hoover Building. This was the first time that the Aquarium closed in the 140 years since its opening in 1873. The Museum is considering ways of opening at another location in Washington, D.C., but, has no specific plans yet.


Nilamber Pant

Nilamber Pant is an Indian space scientist, a former member of the "Space Commission of India" and a pioneer of satellite based communication and broadcasting in India. He served at the Satish Dhawan Space Centre and the ISRO Satellite Centre before becoming the vice chairman of the Indian Space Research Organization (ISRO). The Government of India awarded him the fourth highest Indian civilian honour of Padma Shri in 1984.
Biography.
Pant was born in Almora, in the Indian state of Uttarakhand (earlier part of Uttar Pradesh) on 25 July 1931 and did his schooling and pre-graduate studies at local institutions in Almora. He graduated from Lucknow University in 1948 and secured his post graduate degree from the same institution in 1952, in Physics with Wireless as a major. Joining the Indian Space Research Organization (ISRO), his first significant task was the establishment of an Experimental Satellite Communication Earth Station (ESCES) at Ahmedabad, a first of its kind in India, in 1965 as a member of the task force entrusted with the responsibility. Later, he completed the first commercial earth station as the Chief Systems Engineer at Arvi, a village around 21 km from Pune, in 1971. During the next five years, he was involved with the development and installation of Satellite Instructional Television Experiment (SITE) at the Earth Stations located in Ahmedabad, Delhi and Amritsar.
He served as the Director of the Experimental Satellite Communications Earth Station, Ahmedabad and as the Chairman of the Communication Area, Space Applications Centre, Ahmedabad before being appointed as the Director of the Satish Dhawan Space Centre (SHAR, ISRO) in 1977. It was during his tenure as the director, ISRO that the first four launches of the SLV-3, in 1979, 1980, 1981 and 1983 respectively, were executed under the leadership of A. P. J. Abdul Kalam. His next posting was as the director of the ISRO Satellite Centre at Bengaluru in 1985 where he oversaw the IRS, SROSS and INSAT-2 projects. He also chaired the INSAT-1 Project Management Board during this period. In 1999, he was inducted into the "Space Commission of India" as a member and the next year, he became the vice chairman of the Indian Space Research Organization, a post he held till his superannuation on 31 July 1991.
Pant received the "Shri Hari Om Ashram Prerit Dr. Vikram Sarabhai Research Award" in 1976 and the Government of India awarded him the civilian honour of Padma Shri in 1984. The next year, he received the Dr. Biren Roy Space Award from the Aeronautical Society of India and the Aryabhatta Award of the Astronautical Society of India reached him in 1995. At the 92nd Indian Science Congress held at Ahmedabad in 2005, he was awarded the Vikram Sarabhai Memorial Award. The Indian Space Research Organization awarded him the "Performance Excellence Award" in 2006 and followed it up with the "Lifetime Achievement Award" in 2010.


Iddin-Sin

Iddin-Sin (: "DI-ti-n Sîn") was a King (𒈗 "Šàr", pronounced "Shar") of the Kingdom of Simurrum around 2000 to 1900 BCE. Simurrum was an important city state of the Mesopotamian area, during the period of the Akkadian Empire down to Ur III. The Simurrum Kingdom disappears from records after the Old Babylonian period. According to an inscription ( now located in the Sulaymaniyah Museum), Iddin-Sin seems to have been contemporary with the Lullubi king Annubanini.
Several rulers of the Simurrum Kingdom are known, such as Iddin-Sin and his son Zabazuna. Various inscriptions suggest that they were contemporary with king Ishbi-Erra (1953—c. 1920 BCE). In inscriptions, the name of Iddin-Sin is written 𒀭𒄿𒋾𒀭𒂗𒍪, with one silent honorific (, "Divine") before the phonological part of the name, 𒄿𒋾𒀭𒂗𒍪, where the second ("An") has the value of "n". The last part 𒂗𒍪 was initially "En-Zu" but is pronounced "Sîn", name of the Moon God.
Four inscriptions and a relief of the Simurrum have been identified at Bitwata near Ranya in Iraqi Kurdistan, near the border with Iran, including the large relief now in the Israel Museum, and one from Sarpol-e Zahab. It is thought that the design of the relief is derived from the Victory Stele of Naram-Sin, King of the Akkadian Empire (2254-2218 BCE), in which the king is also seen trampling enemies. It is also similar to other reliefs in the area, such as the Anubanini rock relief. The Sarpol-e Zahab relief, representing a beardless warrior with axe, trampling a foe, and inscribed with the name "Zaba(zuna), son of ...", may be the son of Iddin-Sin.
Iddi-Sin is also known from a stele, which he inscribed in the Akkadian language, now in the Sulaymaniyah Museum, Iraq.
A seal showing Iddin-Sin and his son Zabazuna (: "Za-ba-zu-na"), is also known from the Rosen collection.


List of government-owned companies

This is a world-wide list of government-owned companies. This list can be considered as non-exhaustive because of lack of space and time. For example, as of October 2019, China alone has more than 350 individual entries in its .
The paragraph that follows was paraphrased from a 1996 GAO report which investigated only the 20th-century American experience. The GAO report did not consider the potential use in the international forum of SOEs as extensions of a nation's foreign policy utensils. A government-owned corporation is a legal entity that undertakes commercial activities on behalf of an owner government. Their legal status varies from being a part of government to stock companies with a state as a regular stockholder. There is no standard definition of a government-owned corporation (GOC) or state-owned enterprise (SOE), although the two terms can be used interchangeably. The defining characteristics are that they have a distinct legal form and that they are established to operate in commercial affairs. While they may also have public policy objectives, GOCs should be differentiated from other forms of government agencies or state entities established to pursue purely non-financial objectives.
Government-owned companies.
Afghanistan.
In 2009, the Government of the Islamic Republic of Afghanistan formed the Afghan Public Protection Force (APPF) as a "state owned enterprise" subordinate to the Ministry of the Interior. By presidential decree, the APPF is mandated to replace all non-diplomatic private security companies by 20 March 2013 to become the sole provider of pay-for-service security contracts within Afghanistan.
Belgium.
Region of Wallonia owns:
Brazil.
State-owned enterprises are divided into public enterprises ("empresa pública") and mixed-economy companies ("sociedade de economia mista"). The public enterprises are subdivided into two categories: individual – with its own assets and capital owned by the Union – and plural companies – whose assets are owned by multiple government agencies and the Union, which have the majority of the voting interest. Caixa Econômica Federal, Correios, Embrapa, BNDES and USP are examples of public enterprises. Mixed-economy companies are enterprises with the majority of stocks owned by the government, but that also have stocks owned by the private sector and usually have their shares traded on stock exchanges. Banco do Brasil, Petrobras, Sabesp, and Eletrobras are examples of mixed-economy companies.
Beginning in the 1990s, the central government of Brazil launched a privatization program inspired by the Washington Consensus. State-owned enterprises such as Vale do Rio Doce, Telebrás, CSN, and Usiminas (most of them mixed-economy companies) were transferred to the private sector as part of this policy.
Brazil State Owned Companies Fact Sheet / Download from the planejamento.gov.br website.
Canada.
In Canada, state-owned corporations are referred to as "Crown corporations", indicating that an organization is established by law, owned by the sovereign (either in right of Canada or a province), and overseen by parliament and cabinet. Examples of federal Crown corporations include:
Ministers of the Crown often control the shares in such public corporations, while parliament both sets out the laws that create and bind Crown corporations and sets their annual budgets.
Foreign SOEs are welcome to invest in Canada: in fall 2013, British Columbia and Alberta signed agreements overseas to promote foreign direct investment in Canada. The Investment Canada Act governs this area federally. Former Prime Minister Stephen Harper stated in 2013 that the "government [needs] to exercise its judgement" over SOEs.
Crown corporations of British Columbia include:
Saskatchewan has maintained the largest number of Crown corporations, including:
In Ontario:
In Quebec:
Privatization, or the selling of Crown corporations to private interests, has become common throughout Canada over the past 30 years. Petro-Canada, Canadian National Railway, and Air Canada are examples of former federal Crown corporations that have been privatized. Privatized provincial Crown corporations include Alberta Government Telephones (which merged with privately owned BC Tel to form Telus), BCRIC, Manitoba Telecom Services, Saskatchewan Oil & Gas Corporation and Potash Corporation of Saskatchewan.
China.
After 1949, all business entities in the People's Republic of China were created and owned by the government. In the late 1980s, the government began to reform the state-owned enterprise, and during the 1990s and 2000s, many mid-sized and small sized state-owned enterprises were privatized and went public. There are a number of different corporate forms which result in a mixture of public and private capital. In PRC terminology, a state-owned enterprise refers to a particular corporate form, which is increasingly being replaced by the listed company. Some of the largest state-owned enterprises have been floated on the Shanghai Stock Exchange and the Shenzhen Stock Exchange, but in actuality, the state maintains total control of these corporations, always holding majority interest and voting rights. State-owned enterprises are mostly governed by both local governments' SASAC and, in the central government, the State-owned Assets Supervision and Administration Commission (SASAC) of the State Council. However, some state-owned enterprise were governed by China Investment Corporation (and its domestic arm Central Huijin Investment), as well as under the governance of Ministry of Education for the university-run enterprises, or some financial institutes that were under the governance of the Ministry of Finance.
As of 2011, 35% of business activity and 43% of profits in the People's Republic of China resulted from companies in which the state owned a majority interest. Critics, such as "The New York Times", have alleged that China's state-owned companies are a vehicle for corruption by the families of ruling party leaders who have sometimes amassed fortunes while managing them.
Hong Kong.
In the postwar years, Hong Kong's colonial government operated under a laissez-faire economic philosophy called positive non-interventionism. Hence Crown corporations did not play as significant a role in the development of the territory as in many other British territories.
The MTR Corporation (MTR) was formed as a Crown corporation, mandated to operate under "prudent commercial principles", in 1975. The Kowloon-Canton Railway, operated under a government department, was corporatised in 1982 to imitate the success of MTR (see Kowloon-Canton Railway Corporation). MTR was privatised in 2000 although the Hong Kong Government is still the majority shareholder. KCR was operationally merged with MTR in 2007.
Examples of present-day statutory bodies include the Airport Authority, responsible for running the Hong Kong International Airport, or the Housing Authority, which provides housing to about half of Hong Kong residents.
Denmark.
Municipal
India.
In India, state-owned enterprise is termed a Public Sector Undertaking (PSU) or a Central Public Sector Enterprise (CPSE). These companies are owned by the Union Government, or one of the many state or territorial governments, or both. The company equity needs to be majority owned by the government to be a PSU. Examples are Life Insurance Corporation of India, Oil and Natural Gas Corporation, Engineers India Limited, India Trade Promotion Organization, GAIL, BSNL, Food Corporation of India, Air India, and Bharat Heavy Electrials Limited (BHEL).
Italy.
Companies owned by the Ministry of Economy and Finances:
Japan.
State-owned enterprises in Japan are commonly divided into and . "Tokushu hōjin" are the Japanese equivalent to statutory corporations; "tokushu gaisha" are kabushiki gaisha owned wholly or majorly by the government.
Japan Post was reorganized into Japan Post Group in 2007 as a material step of the postal privatization. It ceased to be wholly owned by the government on November 4, 2015 when the government listed 11% of its holdings on the Tokyo Stock Exchange. Parts of the Japan Railways Group (JR) were formerly owned by the government. The Electric Power Development Co., Limited was also state-owned before being privatized.
Kenya.
Parastatals in Kenya, partly from a lack of expertise and endemic corruption, have largely inhibited economic development. In 1979, a presidential commission went as far as saying that they constituted "a serious threat to the economy", and, by 1989, they had still not furthered industrialization or fostered the development of a Black business class.
Several Kenyan SOEs have been privatized since the 1980s, with mixed results.
South Korea.
There are many state-owned enterprises in South Korea.
New Zealand.
New Zealanders commonly refer to their state-owned enterprises as "SOEs", or as "crown entities". Local government councils and similar authorities also set up locally controlled enterprises, such as water-supply companies and "local-authority trading enterprises" (LATEs) as separate corporations or as business units of the councils concerned.
Government-owned businesses designated as crown entities include:
New Zealand's state-owned enterprises have included:
State-owned enterprises which have undergone privatisation and subsequent renationalisation:
Pakistan.
Pakistan has a large list of government owned companies called State owned entities (SOEs). These played an important role in the development of the business and industry in Pakistan, but recently they are considered responsible for fiscal difficulties of the government due to corruption and bad governance. These SOEs, roughly 190 in number, operate in a wide range of economic areas including energy, communication, transport, shipping, trading, and banking & finance. Some of the most common examples of crown companies in Pakistan are Pakistan State Oil, Sui Norther Gas Pipelines, Pakistan International Airlines, and Pakistan Steel Mills.
Philippines.
In the Philippines, state-owned enterprises are known as government-owned and controlled corporations (GOCCs). They can range from the Social Security System (SSS) and the Philippine Coconut Authority with no counterparts in the private sector, to Land Bank of the Philippines, a wholly government-owned bank that competes with private banks. A number of government-owned and controlled corporations, especially those that were seized by the President Ferdinand Marcos during his time as the leader of the Fourth Republic of the Philippines, were given back to the original owners by the end of the 20th and the beginning of the 21st century, including Philippine Airlines (PAL), Philippine Long Distance Telephone Company (PLDT), Philippine National Bank (PNB), and ABS-CBN Corporation.
Romania.
The state of Romania owns a minority stake in:
Singapore.
Government-linked corporations play a substantial role in Singapore's domestic economy. These GLCs are partially or fully owned by a state-owned investment company, Temasek Holdings. As of November 2011, the top six Singapore-listed GLCs accounted for about 17% of total capitalization of the Singapore Exchange (SGX). Notable GLCs include Singapore Airlines, SingTel, ST Engineering, and MediaCorp.
Slovenia.
Slovenia is an ex-Yugoslavian republic. As such, its economy was largely state-owned prior to dissolution of that federation. The state still owns many enterprises, such as the banks, which in turn own such businesses as supermarkets and newspapers.
Sweden.
There are two types. Government-owned companies are legally normal companies but mainly or fully national owned. They are expected to be funded by their sales. A big customer might be the government or a government agency. The other type is government agencies which might also do activities competing with private owned companies. They usually are funded by tax money but can also sell services. The government has tried to avoid having agencies doing commercial activities, by separating out areas that compete with private companies into government-owned companies, for example within road construction. The reason is both to avoid unfair competition, and a wish to have market economy instead of plan economy as much as possible. Based on the tradition of avoiding "ministerial rule", the government has avoided interfering with the business of the companies, and allowed them to go international.
Tanzania.
The Government of Tanzania owns a number of commercial enterprises in the country via the Treasury Registrar. It wholly owns the following corporations unless indicated otherwise:


Victor Van Hoegaerden

Victor Van Hoegaerden (1828 in Brussels – 1905) was a Belgian businessman and governor of the National Bank of Belgium (NBB) from 1891 until 1905.
Career.
He started his career as a businessman establishing weaving mills in Ohain, Lokeren, Tubize, Zele and Ghent. The mills of Tubize, Zele and Ghent would, years later, grow into the "Usines Cotonnières de Belgique". From the establishment of the "Caisse Générale d'Épargne et de Retraite" in 1865, he became a member of its management board and became its president in 1889.
In 1869 he was appointed to the discount committee of the NBB, and a year later he became a director. He succeeded Eugène Anspach as vice-governor of the NBB in 1888 and as governor in 1891. His term as governor of the NBB coincided with an economic revival after the economic depression which had lasted from 1873 until 1895.
Under his leadership the Public Depository as a new department was established at the bank. From now on people could deposit all sorts of valuables or securities, and the bank would take charge of the deposits. On 26 March 1900 the law came into force which for the second time extended the term of the Bank by thirty years.


Florida Prepaid Postsecondary Education Expense Board v. College Savings Bank

Florida Prepaid Postsecondary Education Expense Board v. College Savings Bank, 527 U.S. 627 (1999), was a decision by the Supreme Court of the United States relating to the doctrine of sovereign immunity.
"Florida Prepaid" was a companion case to the similarly named (but not to be confused) "College Savings Bank v. Florida Prepaid Postsecondary Education Expense Board", 527 U.S. 666 (1999). Where "College Savings Bank" was an action brought under the Lanham Act, "Florida Prepaid" was a concurrent action brought under the Patent and Plant Variety Protection Remedy Clarification Act. Although it was unnecessary to reach the question of whether Congress had validly abrogated Florida's sovereign immunity in "College Savings Bank", the question was unavoidable in "Florida Prepaid".
Findings.
In a 5-4 decision authored by Chief Justice William Rehnquist, the court held that the Act's abrogation of States' sovereign immunity was invalid. Congress could only abrogate sovereign immunity pursuant to its powers under § 5 of the Fourteenth Amendment and not Article I (see "Fitzpatrick v. Bitzer"; "Seminole Tribe v. Florida"). Applying the § 5 test provided in "City of Boerne v. Flores", the validity of the Act could not be sustained.
Implications.
The results of the case are cited repeatedly in subsequent patent cases, and criticized.
Justice Stephen Breyer, in "Active Liberty" (Federalism), mentions the case as example of potentially overreaching or counterproductive restriction of federal authority to "create uniform individual remedies under legislation dealing with nationwide problems—for example, private civil damages actions for citizens injured by a state's unlawful use of their intellectual property".


Holmegaard Glass Factory

Holmegaard Glass Factory () is a glass company located in the former municipality of Holmegaard just outside Næstved.
History.
The home of Holmegaard Glassworks is located in the town of Fensmark, Holmegaard. The company was founded in 1823 after Count Christian Danneskjold-Samsøe petitioned the Danish king for permission to build a glassworks at Holmegaard Mose ("Holmegaard Bog"). He died before permission was granted. But after his death when permission was finally received his widow, Countess Henriette Danneskjold-Samsøe pursued the project and began production in 1825 of green bottles, moving on to table-glass within its first decade.
Much of its early work was derivative and inconsequential, but between the 1930s and 1980s its fortunes were transformed by the designs of Jacob E. Bang (1899-1965), Per Lütken (1916-98), and Bang's son, Michael (1944-2002).
Today the company is known for its high-quality products of Danish design.
The Lütken Era.
Danish glassmaker Per Lütken worked at Holmegaard from 1942 until his death in 1998, creating some of the factory's finest pieces and all-time classics, such as the "Idelle" series, the "Ships glasses" and the "Provence" bowls.
The work of Per Lütken is still highly rated, especially throughout Scandinavia, and in Denmark and Sweden in particular.
The arrival of Lütken at Holmegaard marked a new beginning in the history of the factory, which once again bloomed after several years of suffering. His aesthetic creations, in timeless designs, appealed to the fashion of the 1960s Denmark, and his creations became a great success throughout the decade and the 1970s.
The split.
In 1995 was the packaging part sold to Ardagh which is now called Ardagh Glass Holmegaard, the art part was then sold in 2004 to the development company "Ibco", which wanted to turn the place into an experience center Holmegaard Entertainment.
Later.
On September 9, 2008 it went bankrupt, when the Holmegaard brand was taken over by Rosendahl A / S. The old glassworks building in Holmegaard was put up for auction in March 2010 and was now taken over by danish Sparekassen Faaborg.
Now.
In 2020, the place reopened under the name Holmegaard Værk. It is a museum, with a very large number (40,000) Holmegaard products in the collection are exhibited, some of the most famous can be seen up close. In addition, changing glass artists demonstrate how to work with glass and you can even try sanding glass.
Famous glassmakers at Holmegaard.
- Jacob E. Bang<br>- Per Lütken


Santos Manuel Student Union

The Santos Manuel Student Union is a student union located near the geographical the center of California State University, San Bernardino's campus, just east of John M Pfau Library. The Santos Manuel Student Union leads into the heart of the CSUSB campus and is located near many buildings, including University Hall, College of Education, student health center and Serrano Village dormitories in addition to being close to administrative services.
Student Union.
The Student Union offers a variety of services, places, and spaces geared to the needs of students including restaurants, meeting rooms, an arcade and various student organizations.


Rhiryd ap Bleddyn

Rhiryd ap Bleddyn (1049 – 1088) was a Welsh king of Powys. He was a son of Bleddyn ap Cynfyn and Haer verch Cillin.
He was killed in Powys in the same battle against Rhys ap Tewdwr that killed his brother, Madog ap Bleddyn.
His wife is unknown. He had two sons, Madog and Ithel. Rhiryd's brother, Maredudd, captured Madog and turned him over to their nephew, Owain ap Cadwgan, who blinded him. Maredudd's son, Gruffudd, killed Ithel in 1125.


Joseph de Esparza

Joseph de Esparza (1667–1734) was an officer of the army and politician, who served as Regidor and General Depository of Buenos Aires towards the beginning of the 18th century.
Biography.
Esparza was born in Buenos Aires, the son of Alejo de Esparza y Ustarroz, Captain and Merchant, born in Navarra, and Escolástica Rodríguez Martínez, born in the city. He was married to María Verdún de Villayzan, daughter of Mateo Verdún de Villayzan and María Saravia, belonging to a distinguished family. He and his wife had at least two children, María Ignacia Esparza and Francisco Antonio Esparza y Verdún, who served as priest of the Cathedral of Buenos Aires.
Joseph de Esparza held prominent political and military positions in Buenos Aires, including the post of the Alcalde de la Hermandad in the Pago de la Costa (San Isidro), and Depositario General (Depositary General), in charge of the control of public revenues of Buenos Aires. In 1726 he was commissioned by the Governor to supervise the slaughtering campaigns of cimarron cattle made in the Banda Oriental.
Esparza had also served in the inspection of the English galleons of the South Sea Company stranded in the Río de la Plata.


Vince Snowbarger

Vincent K. Snowbarger (born September 16, 1949) is an American lawyer and politician from Kansas. He is a former Republican member of the United States House of Representatives.
Life and career.
Snowbarger was born in Kankakee, Illinois. He graduated from Southern Nazarene University in 1971 with a B.A., the University of Illinois in 1974 with an M.A., and the University of Kansas School of Law in 1977 with a J.D. In 1974, he was hired as a professor at MidAmerica Nazarene College. From 1977 through 1996, he worked as an attorney in private practice and as an adjunct professor.
From 1985 until 1996 he served in the Kansas House of Representatives representing Olathe, KS. From 1992-1996 he was the majority leader of the KS House of Representatives. He was elected to Congress in 1996 from , succeeding 12-year incumbent Jan Meyers.
Although the 3rd has historically been a Republican district, the brand of Republicanism there has traditionally been moderate. However, Snowbarger had an unshakably conservative voting record, especially on social and economic issues. In 1998, his Democratic challenger, former Johnson County District Attorney Dennis Moore, branded Snowbarger as too conservative for the district taking advantage of the ideological split within the GOP. Moore was able to defeat Snowbarger by four points.
During the George W. Bush and Barack Obama administrations, Snowbarger served with the Pension Benefit Guaranty Corporation from 2002 to 2013. He served as acting director of the agency twice while the president nominated a new director. He also served as Deputy Director for Operations (2009-2012) and Senior Advisor for External Affairs (2012-2013).
From 2013 to 2016 he was a real estate associate with Keller Williams Real Estate in Ridgway, Colorado.
He has been retired since 2016.


Tharman Shanmugaratnam

Tharman Shanmugaratnam (Tamil: தர்மன் சண்முகரத்தினம்; born 25 February 1957) is a Singaporean politician. He was appointed as the Senior Minister of Singapore & Coordinating Minister for Social Policies by Singapore Prime Minister Lee Hsien Loong.
He is a Member of Parliament representing Jurong GRC for Taman Jurong and an advisor of Jurong GRC Grassroots Organisation since 3 November 2001.
He stepped down as Deputy Prime Minister after serving for 8 years. He advises the Prime Minister on economic policies. In addition, he chairs the National Jobs Council aimed at rebuilding skills and jobs in the wake of COVID-19. He is concurrently the Chairman of the Monetary Authority of Singapore (MAS), Singapore's central bank and financial regulator.
Internationally, Tharman chairs the Group of Thirty, a global council of economic and financial leaders from the public and private sectors and academia. He also co-chairs the Global Education Forum, and the Advisory Board for the UN's Human Development Report. He is a member of the World Economic Forum Board of Trustees.
Tharman led the G20 Eminent Persons Group on Global Financial Governance which in October 2018 proposed reforms in development finance and the international monetary system to advance a new, cooperative international order. He earlier chaired the International Monetary and Financial Committee (IMFC), the key policy forum of the IMF, for four years; he was its first Asian chair.
Tharman has spent his working life in public service, in roles principally related to economic and social policies. He served as Deputy Prime Minister for eight years (from 2011). He also served as Coordinating Minister for Economic and Social Policies for four years (from 2015). He was Minister for Finance for eight years (from 2007), and Minister for Education for five years (from 2003). He has been Chairman of MAS since 2011. In addition to his responsibilities in the Government, he is Deputy Chairman of GIC and chairs its Investment Strategies Committee.
Early life and education.
Tharman attended the Anglo-Chinese School in Singapore. He obtained a bachelor degree at the London School of Economics; LSE later honored him with an Honorary Fellowship in 2011. He subsequently obtained an MPhil in economics from the University of Cambridge, and a Master in Public Administration from the Kennedy School of Government at Harvard University, where he received a Lucius N. Littauer Fellow award for outstanding performance and potential. Tharman was a student activist while studying in the United Kingdom during the 1970s. He originally held socialist beliefs, but his views on economics changed over the course of his working career.
Career before politics.
Tharman started his career at the Monetary Authority of Singapore (MAS), where he became its chief economist. He later joined the Singapore Administrative Service and served in the Ministry of Education as Senior Deputy Secretary for Policy, before returning to the MAS where he eventually became its Managing Director. He resigned from this position to contest in the 2001 general election as a candidate for the People's Action Party.
Political career.
Following the 2001 general election, Tharman was appointed Senior Minister of State at the Ministry of Trade and Industry and the Ministry of Education. He then served as the Minister for Education from 2003 to 2008.
In May 2006, Tharman was also appointed Second Minister for Finance before becoming Minister for Finance on 1 December 2007.
Following the 2011 general election, Tharman was appointed Deputy Prime Minister, while remaining as Minister for Finance. He served concurrently as the Minister for Manpower between May 2011 to July 2012. He stepped down as Minister for Finance in September 2015 after 9 years. After the 2015 general election, Tharman remained Deputy Prime Minister and was also appointed as Coordinating Minister for Economic and Social Policies in October 2015.
Tharman was first elected Member of Parliament in Nov 2001 in Jurong GRC, and has been re-elected three times since. At the 2015 general elections, Jurong GRC, helmed by Tharman, garnered a vote share of 79.3 per cent against a Singaporeans First (SingFirst) team. Tharman has been elected to the Central Executive Committee of the People's Action Party since Dec 2002, and was appointed 2nd Assistant Secretary-General in May 2011.
In May 2017, the National Trades Union Congress (NTUC) conferred on Tharman the Medal of Honour, the highest of its May Day Awards. NTUC cited amongst other things "his deep commitment to building an inclusive society".
On 23 April 2019, the Prime Minister Office's cabinet reshuffle announced that Tharman, alongside Teo Chee Hean, would be relinquishing their respective Deputy Prime Minister portfolios, and would be appointed Senior Ministers effective from 1 May onwards. Tharman would also be Coordinating Minister for Social Policies and advise the Prime Minister on economic policies.
Other national and international appointments.
In April 2017, Tharman was appointed to chair a G20 Eminent Persons Group on Global Financial Governance, which was set up to review the system of international financial institutions. In Oct 2018, the Group proposed reforms for a more effective system of global development finance and for financial stability. Tharman also succeeded Jean-Claude Trichet as Chairman of the Group of Thirty, an independent global council of leading economic and financial policy-makers from January 1, 2017.
Tharman had previously been appointed by his international peers as Chairman of the International Monetary and Financial Committee (IMFC), the key policy forum of the IMF, for an extended period of four years from 2011; he was its first Asian chair. In announcing Tharman's selection, the IMF said that his "broad experience, deep knowledge of economic and financial issues, and active engagement with global policy makers will be highly valuable to the IMFC".
He co-chaired the Advisory Board for UN's Human Development Report 2019, which focused on inequality, together with Thomas Piketty; and is chairing this year's report with Michael Spence, on the social vulnerabilities exposed by the COVID-19 pandemic, climate change and biodiversity loss.
In May 2019, Tharman was admitted to the World Economic Forum Board of Trustees.
Tharman has been the chairman of the Monetary Authority of Singapore (MAS) since May 2011. He is appointed as the Deputy Chairman of the Government of Singapore Investment Corporation (GIC) as of May 2019, and chairs its Investment Strategy Committee.
Tharman led the SkillsFuture programme, launched in 2014 with the aim of developing skills of the future, and opportunities for life-long learning and job upskilling among Singaporeans. He subsequently chaired the tripartite Council for Skills, Innovation and Productivity (CSIP) until May 2017.
He currently also chairs the Economic Development Board's International Advisory Council, and the International Academic Advisory Panel that advises the Government on strategies for the university sector.
Among his other roles, he chairs the Board of Trustees of the Singapore Indian Development Association (SINDA), which seeks to uplift educational performance and aspirations in the Indian Singapore community. He also chairs the Ong Teng Cheong Labour Leadership Institute.
Legal charge and conviction.
While serving as Director of the Economics Department of the Monetary Authority of Singapore (MAS) in 1993, Tharman was one of five persons charged under the Official Secrets Act (OSA) in a case involving the publication of Singapore's 1992 second-quarter flash projections in the Business Times newspaper. The others were a research director, Raymond Foo, and economist Manu Bhaskaran, of Crosby Securities, journalist Kenneth James and editor Patrick Daniel of the "Business Times".
The OSA case, which stretched over more than a year, was reported extensively in the Singapore press. Tharman contested and was eventually acquitted of the charge of communicating the GDP growth flash projections. Senior District Judge Richard Magnus then introduced a lesser charge of negligence, because the prosecution's case was that the figures were seen on a document that he had with him in a meeting room during his meeting with the private sector economists together with one of his colleagues. Tharman also contested this lesser charge of negligence, and defended himself on the witness stand for a few days.
The Court nevertheless convicted him together with all the others in the case, including the editor of "Business Times" newspaper which published the figures. Tharman was fined S$1,500, and the others S$2,000. As there was no finding that he communicated any classified information, the case did not pose any hurdle to his subsequent appointment as the Managing Director of the MAS, or to his subsequent larger national responsibilities.
Personal life.
Tharman is an Indian Singaporean of Ceylonese Tamil ancestry. One of three children, he is the son of Emeritus Professor K. Shanmugaratnam, a medical scientist known as the "father of pathology in Singapore", who founded the Singapore Cancer Registry and led a number of international organisations related to cancer research and pathology.
Tharman is married to Jane Yumiko Ittogi, a lawyer of Chinese-Japanese heritage.
She is actively engaged in social enterprise and the non-profit arts sector. The couple have a daughter and three sons.
Tharman was an active sportsman in his youth, and has highlighted the way sports instills lessons for life. He spoke about sports as a form of education in "Game for Life: 25 Journeys""," published by the Singapore Sports Council in 2013, as "a huge deal for character. Children learn the value of teams. They learn the discipline of repeated practice, and how there is no other way to develop expertise. Plus, the ability to fall or lose in competition and pick oneself up and to with humility."
In Chinese-language media, Tharman is usually referred to as Shàng Dámàn (), an approximate transliteration of Tharman Shanmugaratnam. It was given to him by a leading language specialist in 1995.


Bidhannagar Police Commissionerate

Bidhannagar City Police (Bengali:বিধাননগর সিটি পুলিশ), established on 20 January 2012, is a police force with primary responsibilities in law enforcement and investigation within Bidhannagar Municipal Corporation and some adjacent areas in Greater Kolkata (Saltlake, Lake Town, Kestopur, Baguiati, Raghunathpur, Teghoria, Arjunpur, Kaikhali, Rajarhat, New Town, Dumdum/Kolkata Airport Area, Inside of NSCBI Airport, Gouripur, Michael Nagar, Ganganagar) The Commissionerate is part of the West Bengal Police and is under the administrative control of Home Ministry of West Bengal. It was formed after bifurcation of the North 24 Parganas Police District, and has eleven police stations under its jurisdiction. Shri Supratim Sarkar is the current Commissioner of the Bidhannagar City Police. Shri Rajeev Kumar was the first commissioner of Bidhan Nagar City Police.
Structure and jurisdiction.
The Police commissionerate is situated at Bidhannagar and is divided into three divisions-
Bidhannagar Division, Newtown Division ,
Airport Division.
The commissionerate is responsible for law enforcement over an area of 146.34 km2 area with 13 Police Stations ; 9 Traffic Guards ; 1 Women Police Station and 1 Cyber Crime Police Station under it. As like Kolkata Traffic Police, Only Bidhan Nagar City Traffic Police has traffic guards offices headed by an Officer-In-Charge in West Bengal.The Bidhan Nagar City Police is headed by the Commissioner of Police, Shri Supratim Sarkar who is an Indian Police Service officer in the rank of Inspector-General of Police (IGP). The commissioner is assisted by deputy commissioners. Other departments, including the detective department and the special branch wing are headed by Additional deputy commissioners, who are in the rank of additional superintendent of police. The police stations are headed by an Officer-In-Charge (Inspector Rank). Bidhannagar Police has also an official Android application.


Joachim Murat

Joachim-Napoléon Murat (; born Joachim Murat; ; ; 25 March 1767 – 13 October 1815) was a Marshal of the Empire and Admiral during the reign of Napoleon. He was also the 1st Prince Murat, Grand Duke of Berg from 1806 to 1808, and King of Naples from 1808 to 1815. Napoleon characterized him as exceptionally brave in the face of the enemy, a weakling when he was on his own, a braggart dressed in gold and feathers, continually escaping as by a miracle and admired by the cossacks for his bravery.
Early life.
Murat was born on 25 March 1767 in La Bastide-Fortunière (renamed Labastide-Murat after its renowned citizen), in Guyenne (present-day Lot department of France) to Pierre Murat-Jordy (d. 27 July 1799), an affluent yeoman innkeeper, postmaster and Roman Catholic churchwarden, and his wife Jeanne Loubières (1722 – 11 March 1806), daughter of Pierre Loubières and of his wife Jeanne Viellescazes. Pierre Murat-Jordy was the son of Guillaume Murat (1692–1754) and his wife Marguerite Herbeil (d. 1755), paternal grandson of Pierre Murat (b. 1634) and his wife Catherine Badourès (d. 1697), and maternal grandson of Bertrand Herbeil and his wife Anne Roques.
Murat's parents intended that he pursue a vocation in the church, and he was taught by the parish priest, after which he won a place at the College of Saint-Michel at Cahors when he was ten years old. He then entered the seminary of the Lazarists at Toulouse, but when a regiment of cavalry passed through the city in 1787, he ran away and enlisted on 23 February 1787 in the "Chasseurs des Ardennes", which the following year became known as the "Chasseurs de Champagne", or the 12th Chasseurs. In 1789, an affair forced him to resign, and he returned to his family, becoming a clerk to a haberdasher at Saint-Ceré.
French Revolutionary Wars.
By 1790, Murat had joined the National Guard, and the Canton of Montaucon sent him as its representative to the celebration of the first anniversary of Bastille Day ("la Fête nationale"). He was subsequently reinstated in his former regiment. Because part of the 12th Chasseurs had been sent to Montmédy to protect the royal family on its flight to Varennes, the regiment had to defend its honor and loyalty to the Republic; Murat and the regiment's adjutant made a speech to the assembly at Toul to that effect. In 1792, Murat joined the Constitutional Guard, but left it that same year. His departure was attributed to various causes, including his constant quarreling and dueling, although he claimed he left to avoid punishment for being absent without leave.
An ardent Republican, Murat wrote to his brother in 1791 stating he was preoccupied with revolutionary affairs and would sooner die than cease to be a patriot. Upon his departure from the Constitutional Guard, he reported to the Committee of Surveillance of the Constitutional Assembly that the Guard was guilty of treason and that his lieutenant colonel, a man named Descours, had encouraged him to serve in the émigré army of Louis Joseph, Prince of Condé, then stationed in Koblenz. This garnered for him the support of the Republicans, for Murat rejoined his former regiment and was promoted to corporal in April that year, and later to sergeant in May. By 19 November 1792, Murat was 25-years-old and elated at his latest promotion. As a "sous-lieutenant", he thought, his family must recognize that he had no great propensity for the priesthood, and he was hoping to prove that he had not been wrong in wishing to be a soldier. One of the ministers had accused him of being an aristocrat, confusing him with the noble family of Murat d'Auvergne, an accusation that continued to haunt him for the next several years.
13 Vendémiaire.
In the autumn of 1795, two years after King Louis XVI of France had been guillotined, royalists and counter-revolutionaries organised an armed uprising. On 3 October, General Napoleon Bonaparte, who was stationed in Paris, was named commander of the French National Convention's defending forces. Bonaparte tasked Murat, who had offered himself voluntarily, with the gathering of artillery from a suburb outside the control of the government's forces. Murat managed to take the cannons of the "Camp des Sablons" and transport them to the centre of Paris while avoiding the rioters. The use of these cannons – the famous "whiff of grapeshot" – on 5 October allowed Bonaparte to save the members of the National Convention. Napoleon’s report later mentioned Murat not at all. But Napoleon did not forget him as Murat was made a marshal, the “First Horseman of Europe,” Grand Duke of Berg, and King of Naples.
Italian and Egyptian campaigns.
In 1796 Bonaparte Murat went with Bonaparte to northern Italy, initially as his aide-de-camp, and was later named commander of the cavalry during the many campaigns against the Austrians and their allies.
Murat commanded the cavalry of the French Egyptian expedition of 1798, again under Bonaparte. In 1799, some remaining staff officers, including Murat, and Bonaparte returned to France, eluding various British fleets in five frigates. A short while later, Murat played an important, even pivotal, role in Bonaparte's "coup within a coup" of 18 Brumaire (9 November 1799), when he first assumed political power.
Murat married Caroline Bonaparte in a civil ceremony on 20 January 1800 at Mortefontaine and religious one on 4 January 1802 in Paris, thus becoming a son-in-law of Letizia Ramolino as well as brother-in-law to Napoleon Bonaparte, Joseph Bonaparte, Lucien Bonaparte, Elisa Bonaparte, Louis Bonaparte, Pauline Bonaparte, and Jérôme Bonaparte.
Napoleonic Wars.
Napoleon made Murat a Marshal of the Empire on 18 May 1804, and also granted him the title of "First Horseman of Europe". He was made Prince of the Empire and Admiral of the Empire in 1805, despite having very little knowledge about naval warfare. After several territorial concessions made by Prussia, the Grand Duchy of Berg was set up, he was appointed Grand Duke of Berg and Duke of Cleves on 15 March 1806, and held this title until 1 August 1808, when he was named King of Naples. Murat was in charge of the French Army in Madrid when the popular Dos de Mayo Uprising that started the Peninsular War broke out.
Murat proved to be equally useful in the Russian campaign of 1812, where he distinguished himself as the best cavalry commander of the Grande Armee at battles such as Smolensk and Borodino.
But although he was a great horseman, Murat showed a total lack of concern for the well-being of the horses. Napoleon had created the greatest forage problem known in military history by putting together a cavalry of 40,000 men and horses. The long marches and the lack of rest meant that the horses suffered from hunger, bad fodder, saddle sores and exhaustion, but these factors were aggravated by Murat himself. He also failed to forge caulkin shoes for the horses to enable them to traverse roads that had become iced over for the retreat. The Polish cavalry and Caulaincourt knew and acted accordingly.
He continued to serve Napoleon during the German Campaign of 1813. However, following Napoleon's defeat at the Battle of Leipzig, Murat reached a secret agreement with the Allies in order to save his own throne and switched sides to the Coalition.
In March 1815, he declared war on Austria in the proclamation to Italian patriots in Rimini, moved north to fight against the Austrians in the Neapolitan War in order to strengthen his rule in Italy by military means. However, he was defeated by Austrian general Frederick Bianchi at the Battle of Tolentino (2–3 May 1815).
Death.
Murat fled to Corsica and thence to Pizzo. Soon he was captured by forces of King Ferdinand IV of Naples. He was tried for treason and sentenced to death by firing squad.
On being asked if he had any request to make, he said he wished to have a bath prepared for him and perfumed with a bottle of eau-de-Cologne, and, as a last request, that his eyes should not be bandaged. Both wishes were granted, and, by order sent by King Ferdinand, twelve of his own soldiers were selected to shoot him. When the fatal hour came, seeing the emotion of his men, Murat said:
"My friends, if you wish to spare me, aim at my heart."
It was the 13th of October, 1815.
Children.
Murat and Caroline had four children:
Relatives.
Murat had a brother named Pierre (La Bastide-Fortunière, 27 November 1748 – La Bastide-Fortunière, 8 October 1792), who married at La Bastide-Fortunière on 26 February 1783 Louise d'Astorg (La Bastide-Fortunière, 23 October 1762 – 31 May 1832), daughter of Aymeric d'Astorg, born in 1721, and wife Marie Alanyou, paternal granddaughter of Antoine d'Astorg, born 18 November 1676, and wife Marie de Mary (4 May 1686 – 7 October 1727) and maternal granddaughter of Jean Alanyou and wife Louise de Valon. Pierre and Louise were the parents of Marie Louise, Pierre Adrien (d. 1805), Marie Radegonde (d. 1800), Thomas Joachim and Marie Antoinette Murat, whom Emperor Napoleon I arranged to marry Charles, Prince of Hohenzollern-Sigmaringen; Karl III and Marie were the parents of Charles Anthony, Prince of Hohenzollern from whom descended Stephanie of Hohenzollern-Sigmaringen Queen of Portugal; her brother Carol I of Romania and her nephew Albert I of Belgium.
Another descendant of note is his great-great-great-grandson, American actor René Auberjonois.
External links.
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A. K. N. Ahmed

A. K. N. Ahmed ( – 24 February 2016) was a Bangladeshi economist and diplomat. He served as the second Governor of Bangladesh Bank, the central bank of Bangladesh from November 1974 until July 1976.
Career.
Ahmed worked for World Bank, International Monetary Fund, and served as a Bangladesh ambassador to Japan and South Korea. Ahmed had been the second governor of the central bank from 19 November 1974 until 13 July 1976 when he resigned from the position.
Ahmed died at the age of 91 on 24 February 2016 after a stroke in the United States.
Bangladesh Institute of Bank Managemnt, BIBM, had hosted an annual lecture on banking in the memory of AKN Ahmed. .


N. C. Sen Gupta

Nirmal Chandra Sen Gupta was the eleventh Governor of the Reserve Bank of India from 19 May 1975 to 19 August 1975.
He was the interim governor until K R Puri took office. Prior to that, he was the secretary to the Department of Banking of the Ministry of Finance. Even though his tenure was short, his signature appears on the Indian rupee note of 1000 denomination. This is the only note that bears his signature.


Enevold Brandt

Count Enevold Brandt (1738 - 28 April 1772) was a Danish courtier.
Biography.
Brandt was born in Copenhagen, and studied law at the University of Copenhagen. He became assistant judge of the Supreme Court of Copenhagen in 1764, royal chamberlain in 1769, and afterwards superintendent of the Royal Theatre. In 1770, he replaced Conrad Holck as the companion and favorite of King Christian VII after the intervention of Struensee, who became his friend and de facto ruler of Denmark the same year.
Brandt had a relationship with Amalie Sophie Holstein, used his position with the king to pay off her gambling debts, and in practice left the position as the king's caretaker to Élie Salomon François Reverdil for her. Struensee disliked her because she allegedly made Brandt defiant toward him, and as her spouse proved himself not useful as a politician, the Holstein couple was allowed to stay at court because of Brandt.
He became involved in the catastrophe of 17 January 1772 and, together with his friend Struensee, to whose advancement he had contributed, was condemned to death, his execution following on 28 April 1772.


Taxation in Finland

Taxation in Finland is mainly carried out through the Finnish Tax Administration, an agency of the Ministry of Finance. Finnish Customs and the Finnish Transport and Communications Agency Traficom, also collect taxes. Taxes collected are distributed to the Government, municipalities, church, and the Social Insurance Institution, Kela.
Taxation by type.
Total tax burden on labor.
Taxes related to salary are paid both by the employee and the employer. The "gross salary" as reported to the employee conventionally does not include any of the taxes paid by the employer, which is a substantial portion of taxes. The employee personally pays municipal tax, state tax, and various minor taxes including contributions to mandatory insurance. The employer pays mandatory contributions to insurance and pension fees. The Finnish system does not require the employee to personally pay pension fees, and does not provide for voluntary contributions or employer matching.
Considering the sum of all mandatory fees on the total employer's salary expense, the marginal tax rate, i.e. the percentage of each additional €100 withheld, increases rapidly from 25% to 48% at €13,000/y, from 48% to 55% at €29,000/y, reaches 67% at €83,000 €/year and decreases slightly to 65% at €127,000/year (2018 data). This includes pension.
Different sources include different fees: the official calculator on the Tax Administration website at vero.fi includes only the employer contributions to tax, while the Taxpayers Association of Finland includes both employer and employee contributions. These give significantly different results.
Social Security Contributions.
Every Finnish employee and their employer are required to pay into certain social funds. The taxation is in the form of a flat rate on the income of the employee. Employees with low income might not have to pay into all of the funds, and some contributions have a ceiling on the income that is taxable. The rates are shown in the following table:
The voluntary pension insurance fees or transfers to a personal pension account are credited in earned income taxation up to 5000 € per year.
According to Finnwatch 60–70% (€37 billion) of Finnish pension funds are invested in the tax havens. Political parties have different agendas in respect to tax havens.
Earned Income Taxes.
Earned gross income is taxed with proportional communal taxes paid to municipalities (16.5% – 22.5%, average 19.17%) and parishes (1.00% – 2.00%, average 1.34%), and a progressive state tax. There is an earned income tax credit for local taxes, making them slightly progressive despite their fixed rate. Low-income individuals in practice don't pay state tax at all, because the tax on their incomes does not exceed the standard deductions. The rates for the state income tax are shown in the following table:
The Tax Administration collects income taxes from each paycheck, and then pays the difference between tax liability and taxes paid as tax rebate or collects as tax arrears afterward. The decision is sent to the taxpayer between May and October the following year. Tax rebates, if any, are typically paid approximately two months following. The employer is responsible for choosing the pension insurance company; the employee has no say. The pensions of public sector employers are handled by the dedicated agency Keva.
Corporate income & capital income taxes.
The income from dividends, rents, and capital gains are taxed with "capital income tax". In 2017 the capital income is taxed at a fixed rate of 30% or 34% for income that exceeds 30,000 euro. Some companies have a different taxation depending on if they are listed or not. Public companies have 15% of their dividends tax-exempt. The effective dividend tax rate is thus 25.5% - 28.9%.
However, taxation of the dividends from non-listed companies is much lower. As much as 75% of these dividends is tax-exempt up until 150,000 €. This still includes a condition that the dividend must be under or equal to 8% of the mathematical value of the stock (portion of net assets for a single share). 75% of the part that exceeds the 8% boundary will be taxed instead as earned income. If an individual gets more than 150,000 € in dividends from non-listed limited companies, the tax-exempt percentage will only be 15% for the amount that exceeds 150,000 €. The effective tax rate for a dividend that does not exceed 8% of the value of a stock will be 7.5% - 8.5%. Due to the effect of net assets, dividends of debted private companies will usually have their dividends taxed as earned income.
The corporate income tax rate is 20.0%. The corporate tax was fully paid as dividend tax before 2004, but because of neutrality requirements of the EU, the tax credits allowed for dividends are now more complex. Corporate tax was lowered from 24.5% to 20.0% in January 2014.
Property taxes.
Municipal property taxes are low, since municipalities mostly meet their funding needs via direct income taxes and state subsidies. Tax rates are higher for leisure properties like summer cottages. Property taxes are levied annually on present market value. General rates are 0.60–1.35%, 0.32-0.75% on regular housing and 0.50-1.00% on leisure properties.
There is a 4% property transfer tax for property, and 1.6% for stock and housing cooperative shares. First-time home buyers home are exempt.
Consumption taxes.
VAT is levied at a standard rate of 24% (January 2013), and two reduced rates of 14% on food, restaurant services, catering services and animal feed, and 10% on books, pharmaceutical products, services creating opportunities for physical exercise, passenger transportation and accommodation.
Excise taxes are in place for alcohol, tobacco, sweets, lotteries, insurances, transport fuels and automobiles (2011). The motor vehicle tax is substantial. As a rule, permanent residents cannot drive foreign-registered cars in Finland. Persons with permanent residence outside Finland may drive foreign-registered car in Finland for six months, or up to 18 months if residence abroad is separately proven to Customs. As an exception, European Civil Service employees working for the European Union are exempt from the car tax for their personal vehicle.
Pharmacies pay only the excise tax from their yearly income; no VAT is levied on medications. There is a tax credit for pharmacies that keep subsidiary pharmacies ("sivuapteekki"). The aim of this policy is to support keeping pharmacies in sparsely populated regions.
Church taxes.
Taxes are collected from members of the two official churches, Evangelical Lutheran Church of Finland and Finnish Orthodox Church, and two country-wide Lutheran parishes; the German parish in Finland and Olaus Petri parish for citizens of Sweden living in Finland. The tax rates vary from 1% to 2% of earned income. Persons that are not members of these churches are exempted from paying. A small percentage, 2.55% as of 2011, of corporate taxes is also distributed to parishes. Corporates pay church tax regardless of corporations' religious status.
Publicity of income taxes.
Even when information of earnings and the taxation procedure of individual persons and companies are not public, the amount of taxes carried for each person and company is public information. Tax Administration authority is required to submit information for free if request is targeted. Larger records are submitted for journalistic purposes. Capital income and earned income are both public information, while taxation of dividends from unlisted limited company is not.
Taxation of non-residents.
Anyone who has arrived in Finland and stayed longer than 6 months will become, from Tax Administrator's view, a resident. The residents' worldwide income is subject to Finnish tax, so that no distinction exists between the source country. Non-residents are subjected only to taxation of Finnish-sourced income.
ID number and tax number.
Persons working in Finland for a short period can get their Finnish personal ID at the tax office. The Finnish Tax Administration is entitled to enter information into the Population Register System and distribute identity codes jointly with Local Register Offices if the matter concerns foreigners who arrive for temporary periods, i.e. less than one year to work in Finland. ID requires following information entered to the system: Full name, Date of birth, Sex, Place of birth, Address, Citizenship, Native language and Occupation.
In association of measures against grey economy in the construction industry, A new Act governing the mandatory Tax Numbers and the public Register of Tax Numbers was adopted in 2012. At the moment mandatory Tax Numbers are issued for construction-industry workers only. The Individual Tax Number does not reveal the individual's age, sex or date of birth. The number doesn't change when a worker moves on to work for another employer or to work at another construction site.
Withholding tax for foreign wage earners with special expertise.
Under the Act on Withholding Tax for Foreign Wage Earners with Special Expertise (1995), a withholding tax of 35% is levied instead of State income tax on earned income and communal tax. The withholding tax is applied to foreign employees under the following conditions:
A taxpayer is deemed to be a foreign expert for a maximum of 48 months from the beginning of the employment.
Officials of the European Union.
Salaries or grants paid by the European Union bodies, such as European Chemicals Agency in Helsinki, are tax-free in Finland and do not need to be reported to the Finnish Tax Administration or Finnish social security, regardless of residency. Employees of European Union bodies may bring a car to Finland without paying the Finnish car tax.