first_imgAdvertisement 15fdmNBA Finals | Brooklyn VsrnsWingsuit rodeo📽Sindre Ecmyd( IG: @_aubreyfisher @imraino ) 2ysuWould you ever consider trying this?😱absaCan your students do this? 🌚v9ewRoller skating! Powered by Firework The 2018 edition of Survivor Series will emanate from the Staples Center in Los Angeles, California on the 18th of November. The pay-per-view, usually, features a traditional 5-on-5 tag team elimination match between the Raw and SmackDown superstars with the brand supremacy at stakes. In addition to that, an elimination tag team match to decide the General Manager of Raw might also take place.Advertisement Baron Corbin vs. Kurt Angle for the control of Raw?According to WrestleVotes, WWE is planning a  major 5-on-5 traditional elimination tag team match with Kurt Angle and Baron Corbin as the captains. Moreover, the winning team captain will become the GM of Monday Night Raw. Here is the concerned tweet from WrestleVotes.Advertisement As of now, we have no idea when Kurt Angle will return. Meanwhile, Baron Corbin isn’t doing his job as the General Manager impartially. The Lone Wolf had even granted himself a match for the Universal Championship although there were far more deserving wrestlers in the locker room.The fans and the superstars in the locker room can’t stand Baron Corbin’s favoritism. They need a just and unbiased General Manager and, Kurt Angle is a worthy candidate for that. Let’s hope that this rumor comes true and Kurt Angle, eventually, becomes the new General Manager of Raw.     Advertisementlast_img read more

first_imgBy ANEEKA SIMONIS THE glass shop fronts of several Kooweerup and Lang Lang stores were smashed last week, with burglars…[To read the rest of this story Subscribe or Login to the Gazette Access Pass] Thanks for reading the Pakenham Berwick Gazette. Subscribe or Login to read the rest of this content with the Gazette Digital Access Pass subscription.last_img

first_imgThe University of Toronto Varsity Blues men’s hockey team defeated the Ontario Tech Ridgebacks 5-1 in their second exhibition game of the season on Saturday night (Sept 14) at Varsity Arena. UP NEXT: The Blues head to Ottawa to face off against the Carleton Ravens this Friday (Sept 20), followed by the Ottawa Gee-Gees on Saturday (Sept 21) to continue preseason play. Second-year goalie Alex Bishop made 16 saves in the victory. Toronto added three goals in the second period.  Fargey notched his second for what would stand as the game winning goal less than three minutes into the frame. Scott Kirton scored off of a rebound midway through the period and Fargey completed the hattrick less than three minutes later. The Blues managed to hold the Ridgebacks to only seven shots in the last two periods, while peppering Ontario Tech goalie Leif Hertz with 33 shots in that same time. David Thomson added one last goal in the third for the Varsity Blue. Story Links BOX SCORE HOW IT HAPPENED: The Blues got on the board quick with a goal from Hunter Fargey, who scored on the Blues first shot of the game. The Ridgebacks scored one of their own late in the first to tie the game after 20 minutes of action. For more information, scores and highlights on your favourite U of T athletes and teams, please visit www.varsityblues.ca. Don’t forget to follow us on Twitter, Instagram, and Facebook for the latest and greatest in Varsity Blues intercollegiate athletics. Print Friendly Versionlast_img read more

first_img AD Quality Auto 360p 720p 1080p Top articles1/5READ MOREThe joys and headaches of holiday travel: John PhillipsOWNER: David WardESTABLISHED: 2002NUMBER OF EMPLOYEES: OneDESCRIBE YOUR BUSINESS: I do installation, troubleshooting, training and security of computer networks and individual systems, both Windows and Macintosh.IS THIS YOUR FIRST BUSINESS? Yes. BUSINESS NAME: Wellmax ComputerBUSINESS ADDRESS: 19142 Sylvan St., Reseda, CA 91335PHONE: (818) 943-8023E-MAIL: david@wellmaxcomputer.com WHY DID YOU START THIS BUSINESS? The company that I was working for folded. I realized I had enough contacts to supplement my income. I always did stuff on the side, and decided to make it my full-time job.WHERE DID YOU GET THE IDEA? From watching people do what I did in that business break out on their own.HOW LONG WAS IT FROM CONCEPT TO OPENING? About a month.WHAT DID YOU DO DURING THAT TIME? Read books on marketing and sent out fliers to the local community.WHAT WERE YOUR STARTUP COSTS AND HOW DID YOU FINANCE THE BUSINESS? About $1,000 for some various software, a new computer and business cards.WHO DID YOU RELY ON FOR ADVICE? Other colleagues who had started their own businesses as well and ex-bosses.WHAT HADN’T YOU CONSIDERED BEFORE OPENING? The amount of time required for all the communication and paperwork for keeping my own books.WHAT IS YOUR EXPECTED REVENUE THIS YEAR? $80,000WHAT GOALS DO YOU HAVE FOR THE COMPANY? Network security is a big issue. I’d like to branch out into network security and computer forensics.To be considered for a small-business profile, you should have fewer than 10 employees and be locally based. For a free profile questionnaire, call (818) 713-3677.160Want local news?Sign up for the Localist and stay informed Something went wrong. Please try again.subscribeCongratulations! You’re all set!last_img read more

first_img Forbes list reveals how much Mayweather, Ronaldo and Messi earned this decade Which teams do the best on Boxing Day in the Premier League era? RANKED Where Ancelotti ranks with every Premier League boss for trophies won no dice Latest Football News REVEALED Souness said: “I understand why Pep Guardiola was so pleased after the game. Beforehand he had said that if City lost, the title race would be “almost over”. Now it is very much back on.“What I don’t buy into is the view offered by many that the momentum has swung from Liverpool to City. The greater pressure will be on City not to let that four-point gap widen again.” huge blow 2 Son ban confirmed as Tottenham fail with appeal to overturn red card Liverpool lost the midfield battle, with Fernandinho running the show REVEALED Liverpool legend Graeme Souness has labelled the current Reds team as ‘more basic’ than ‘artistic’ title rivals Manchester City.The Citizens reduced Liverpool’s lead at the top of the Premier League to four points with a 2-1 win at the Etihad on Thursday night, breathing new life into the race to be crowned 2018/19 champions. And he took the opportunity to heap praise on the Brazilian again, adding: “They [Manchester City] succeeded because Fernandinho is the best defensive midfielder in our league and he was at his outstanding best against Liverpool.“He understands the position, he protects his back four and he is no slouch on the ball.”It’s not clear how much of an impact the result on Thursday will have on the title race but Souness believes the momentum has not swung in favour of the defending Premier League champions. Every time Ally McCoist lost it on air in 2019, including funny XI reactions ADVICE Ronaldo warned Lukaku how hard scoring goals in Serie A would be before Inter move City claimed a hard-fought win against the leaders BEST OF MONEY Oxlade-Chamberlain suffers another setback as Klopp confirms serious injury And Souness, who won a catalogue of honours as a Liverpool player, claimed City managed to stifle the Reds’ hardworking and physical midfield on their way to victory.In his column for The Sunday Times, Souness writes: “As a Liverpool supporter, I see Jurgen Klopp’s side as a more basic team than Manchester City.“With Liverpool, you know what you’re going to get. Their midfield is hardworking and physical and on Thursday evening, City knew they had to deal with that.”He continues: “With players such as Kevin De Bruyne, David Silva and Bernardo Silva, Pep Guardiola’s Manchester City are a more artistic side than Liverpool.“But this was not the quality that got them a 2-1 win on Thursday evening. Rather it was the energy and the effort put in by the creative players when Liverpool had possession.”When working as a pundit for Sky Sports for the game, Souness labelled City man Fernandinho as ‘the best midfielder in the country‘. 2 Top nine Premier League free transfers of the decade last_img read more

first_imgShare This!If you’ve been following along with my last couple of articles, you know by now that a few weeks ago I headed out to LA for a quick weekend getaway to the Disneyland Resort. While I was there I thought I would break out of my comfort zone and try some new dining locations. I had a fantastic dinner on my first evening at the Uva Bar in the Downtown Disney District,  I also enjoyed a delicious lunch at Café Orleans in Disneyland Park, and my final Disneyland Resort dining experience I have to share with you was my favorite…lunch at Wine Country Trattoria in the Disney California Adventure Park.I wasn’t sure how busy Wine Country Trattoria would be on the day I was hoping to try it, so I played it safe and booked a reservation for a lunch a couple of weeks in advance. Just like with Café Orleans, I had no trouble scoring a table on short notice. The morning of my lunch reservation, I headed over early to Disney California Adventure to take advantage of the new MaxPass system to get rides on California Screamin’ and Guardians of the Galaxy – Mission: BREAKOUT! under my belt before I stuffed myself full of pasta. Once I conquered the two thrill rides, I made my way over to Wine Country Trattoria, taking the scenic route through a bug’s land and Cars Land.Wine Country Trattoria is located in the Pacific Wharf area of Disney California Adventure with gorgeous views of the entrance to Cars Land and the waterfront from its large outdoor terrace. When I arrived I was surprised at just how empty the restaurant actually was, and I was seated at a table on the outdoor patio within seconds of checking in. In contrast to the hustle and bustle of Café Orleans, Wine Country Trattoria felt quite the opposite, almost quiet and tranquil despite the fact there were a few other diners seated nearby.After a busy morning of crisscrossing my way through the park, I was ready to sit down for a while to enjoy a delicious lunch and some beautiful views in the serene atmosphere. As quickly as I was seated my server took my drink order and delivered a large order of complimentary bread to my table. Let me just say up front, I am not a bread eater. I almost always skip the bread basket and rarely even have it in the house. It’s not that I’m opposed to bread per sea, it’s just that I don’t normally care for it. But in the interest of research I thought I would try it. I cannot even begin to tell you how much I loved that bread! It was absolutely incredible, so light and fluffy, lightly seasoned, and served with vinegar and olive oil. I seriously could have eaten the entire basketful myself and called it good.Although I wanted nothing more than to keep stuffing myself with bread (where has this stuff been all my life?), I tore myself away to order the Spaghetti Bolognese.  And boy was I happy that I had stopped inhaling the bread, because the Spaghetti was just as amazing. I was offered a choice of pasta and went with Campanelle. It was cooked perfectly and topped with a rich yet sweet ragu of Italian sausage, beef, tomatoes, and seasonings. The portion size was perfect for me, and I probably could have finished it had I not eaten so much of that heavenly bread.With a full afternoon of touring to go, I knew there was no way I could have dessert, but if you’re interested they do offer a chocolate flourless cake, an olive-oil lemon cake, and a seasonal panna cotta.Wine Country Trattoria BasicsLocation: Pacific Wharf in Disney California Adventure ParkHours: Open seven days a week, usually 11:30 am until about 9:00 pmServes: Lunch and DinnerPrice Range: Moderate $15– $49 Per AdultStyle: Table Service, Patio and Indoor SeatingDress Code: CasualFamily Friendly: YesReservations: Highly Recommended, can be made up to 60 days in advance online or by calling 714-781-DINE (daily between the hours of 7:00 am and 9:00 pm Pacific Time).Cuisine: Italian, Healthy, VegetarianWorld of Color Dining Package: A three course meal (including appetizer, entrée, dessert, and a non-alcoholic beverage) is offered from a prix-fixe menu at both lunch and dinner. Guests purchasing this package will also receive a voucher for a spot in the preferred viewing area to enjoy World of Color. For more information or to book online, please click here.Discounts: For Disneyland Annual Passholder, DVC Members, and Disney Visa Card HoldersHave you tried Wine Country Trattoria? What is your favorite dish?Please leave a comment; we would love to hear from you!last_img read more

first_imgTo kick off our tour through MFLN’s concentration areas and how each one can contribute to disaster preparedness, this week’s Friday Field Notes will focus on Nutrition and Wellness.  The Nutrition & Wellness team at MFLN mainly focuses on applying research with education and counseling to meet the needs of military families concerning preventive and medical nutrition.When it comes to disasters, the food we consume can be impacted in a major way.  Every now and again, there are food emergencies (natural or manmade) that are called into question warranting public warnings or a halt in distribution and sale of certain items.  Nutrition and Wellness’s blog post, “Make Food Safe: Minimizing Your Risk of Foodborne Illness”, offers readers some practical strategies for protecting themselves and their families from foodborne illnesses whether they are preparing food, shopping in their commissary, or if they have lost power in their home due to a disaster.  As service providers, staying on top of the resources available in your community at the local, state, and nationwide level can greatly increase the ease of service delivered to the military families in your area, allowing them to maintain nutritional wellness in the wake of a disaster.Be sure to peruse some additional resources related to disaster preparedness and nutrition that are linked below:United States Department of Agriculture: The USDA has programs specifically for promoting food safety such as the National Integrated Food Safety Initiative, the AFRI Food Safety Challenge Area, and the AFRI Foundational and Applied Science Program to name a few.  Additionally, this handy brochure about the USDA’s Disaster Nutrition Programs offers information about programs for children in public schools who have experienced a disaster as well as information for families utilizing Women, Infants, and Children (WIC).  Guides to specific state information are also provided with each program.Extension Disaster Education Network: Explore EDEN’s resource dashboard for relevant material by clicking on “Hazard” and then “Food Safety” at the right of the page.The Academy of Nutrition and Dietetics: The Academy of Nutrition and Dietetics is a worldwide organization for food and nutrition professionals. Their website offers educational articles and videos from professionals in the field specifically for food safety.  Regarding disasters, articles are available with considerations for shopping before a disaster strikes as well as food safety concerns after a disaster.  Feel free to reference this emergency preparedness tip sheet as well.Additional resources from Nutrition & WellnessFor more information about serving military families by addressing preventive and medical nutrition, check out more resources from the MFLN Nutrition & Wellness team like blog posts and webinars.  Follow them on Twitter as well!last_img read more

first_imgTennessee has enacted changes or modifications for global intangible low-taxed income (GILTI) and repatriation income.Excise Tax Subtractions for GILTI and Repatriation IncomeThe new rules create excise tax subtractions from net earnings and losses for amounts included in federal taxable income for both:GILTI; and 965 income.Addback Rule for GILTI and Repatriation IncomeHowever, an addback is required before taking:the deduction allowed in IRC Sec. 250 for taxpayers with GILTI; andparticipation exemptionin IRC Sec. 965(c).Tennessee taxpayers must make an addition to net earnings or losses equal to 5% of the amount of GILTI and Section 965 income before taking those deductions.The modifications apply to all tax periods beginning on or after January 1, 2018.Ch. 306 (S.B. 558), Laws 2019, effective May 8, 2019, applicable as notedLogin to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.last_img read more

first_imgBy Amber Harker, J.D. Enterprise Dependency The taxpayers (Staples, Inc. and Staplesthe Office Superstore, Inc.) have no physical presence in Maryland. However,their subsidiaries have nexus in Maryland through retail and catalogbusinesses. Staples received royalty and interestincome from the affiliates, which the affiliates counted as expenses. In 2008,Maryland assessed Staples corporate income taxes for 1999 through 2004. Petitioners’ Arguments Staples challenged the assessment, and boththe Maryland Tax Court and Court of Special Appeals upheld the assessment. a subsidiary’s dependence on the parent company for income;the circular flow of money between the companies;a subsidiary’s reliance on the parent for core functions and services; andthe absence of substantive activity from a subsidiary that is in any meaningful way separate from the parent corporation. The courts held that the Staplescorporations did not have economic substance as separate entities from theiraffiliates. The courts found that Staples and their affiliates had enterprisedependency. They concluded by arguing that state conflicts about nexus standards lead to uncertain business positions. Staples requested that the Court issue a clear ruling on the matter. Additionally,they noted that in other jurisdictions, courts have ruled that states may nottax royalty income received by out-of-state entities, including: Court Decisionscenter_img In theirpetition for certiorari, the Staples corporations contended that theirbusinesses have no meaningful operations within Maryland. Staples argued thatMaryland may not constitutionally tax out-of-state entities based on the merereceipt of royalties from businesses within the state. Specifically, thecourts determined that a circular flow of money existed between the companies. Also,the affiliates relied on Staples for income, and for core functions andservices. As a result, a substantial mutualinterdependence existed at all levels between the entities. Thus, the courtsfound enough economic nexus for Maryland to tax Staples without violating theDue Process and Commerce Clauses. Taxpayers’ Business West Virginia (Griffith v. ConAgra Brands, Inc.); andOklahoma (In re: Tax Protest of Scioto Insurance Co.) Login to read more on CCHAnswerConnect. Staplesalso highlighted a recent petition for certiorari in a dispute between twostates. There, Arizona challenged the constitutionality of California’s “doingbusiness” tax on out-of-state entities with investments in California-basedbusinesses. Enterprise dependency is present when a“substantial mutual interdependence” exists between a parent company and itssubsidiaries. This interdependence can be determined through several variables,including: Taxpayers have asked the U.S. Supreme Courtto review if Maryland can base corporate income tax nexus on “enterprise dependency.” Not a subscriber? Sign up for a free trial or contact us for a representative.last_img read more