EMS training is in gyms, wellness and beauty centers, as well as in competitive sport, rehabilitation and medicine. Elite athletes use EMS in addition to their training in order to improve their strength and speed. Physical therapists make use of EMS for joint-sparing muscle formation and for targeted back exercises. Personal trainers, gyms and beauty centers concentrate on the fitness and beauty aspects: body shaping through muscle formation and catabolism of fat, stimulation of metabolism and tightening of connective tissue.
It is true the corporate tax rate at 30% is higher than some other countries in our region, but it is average compared to G7 countries. Further, Australiaâs franked dividends system means Australian shareholders already enjoy favourable tax conditions on income earned from their investment in companies.
The states have their own corporate income tax rates, which vary from 0 in South Dakota and Wyoming up to 12 percent, a rate imposed by Iowa on net income greater than $250,000. The states of Ohio, Texas and Washington have an alternative to income tax in the form of a gross receipts tax.