Today on New Scientist: 31 May 2012

Time flows uphill for remote Papua New Guinea tribe

Who says time has to flow forwards? The Yupno people have a mental timeline that breaks all the rules - it's not straight, and flows uphill

What will the world look like in 2052?

In 1972 a computer model warned that resource limits could lead to the collapse of civilisation. Now one of its original authors sketches the final act

Earth's atmosphere creates glow-in-the-dark light show

Watch a new video that shows layers of coloured light produced by the Earth's atmosphere

Frictionary 'mines your whines' to pinpoint software bugs

Linguistic analysis of messages to online help desks could focus bug-fixing activities on the most pressing software problems

Why you really should have heard of ambergris

Why are lumps of digested squid beaks are so prized? And what should we do to save the oceans on which they float?

Zoologger: Strange reptiles saw heads off seabirds

Equipped with a chewing style that's unique among living animals, tuataras are the masters of mastication - and they have three eyes

Dodgy tales of 'research' swirling the globe

What's wrong with science journalism in the UK, wonders Daniel Engber

Power from cellphone towers keeps vaccines cool

Surplus electricity from cellphone towers can run fridges to chill vital drugs in parts of the world where the main power supply is unreliable

Men and women: Different brains, same aims

The sexes may be more alike than we thought. A startling new theory says that some of the disparities between our brains may be there to make us act the same

Autism study strengthens idea that we read God's mind

People with autism are less likely to believe in God - possibly because they have difficulty reading other's intentions

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Loveseat Sleeper Lounge : Convertible Piece of furniture | News ...

A loveseat sleeper?settee is a sensible piece of furniture regarding greenies who are meaning to save some area. Any loveseat uses up a smaller amount space compared to the standard 3-seater sofas that creates handier. This basically means in which home owners may proceed your item all around in order to create a sleek movement in a space. Person couches tend to be sports convertible with a mattress that will aside from possessing further with capacity of choice at home, additionally, it provides an further mattress pertaining to unexpected overnight parties. It may come in many styles. The most frequent would have the shape from the bed hidden under the pillows with the settee. In addition there are fold-down patterns.

Individuals types of person couches makes standby time with the upholstered soft cushions from the loveseat sleeper. The sleeper may be hit bottom with a your bed with the support attached to the expansion bed mattress. Many people find the back again of the chair doing work for all of them given it in addition greatly improves like a queen headboard once the with capacity of is changed into the sleep. The bed that may be removed also can are available in different sizes, the smallest being a double dimensions.

This can be suitable for houses that don?t have a invitee space. When there is by now any visitor room in the home, several nonetheless believe it is functional to be prepared with regard to unannounced visitors. People who are moving into studio-type rentals or perhaps dorms would certainly in addition fare best along with individual settees than one beds. Sports convertible parts enable you to get friends each morning and stay a spot to settle in during the night. As a loveseat, space would have far more place and less litter. One of the benefits in regards to a loveseat sleeper settee is that it is extremely stream-lined. There are even ones that are sufficiently small being slid under the stairs.

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At least 17 dead after Italy quake; thousands homeless

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Civilization's fall blamed on climate change

The mysterious fall of the largest of the world's earliest urban civilizations nearly 4,000 years ago in what is now India, Pakistan, Nepal and Bangladesh now appears to have a key culprit ? ancient climate change, researchers say.

Ancient Egypt and Mesopotamia may be the best known of the first great urban cultures, but the largest was the Indus or Harappan civilization. This culture once extended over more than 386,000 square miles (1 million square kilometers) across the plains of the Indus River from the Arabian Sea to the Ganges, and at its peak may have accounted for 10 percent of the world population. The civilization developed about 5,200 years ago, and slowly disintegrated between 3,900 and 3,000 years ago ? populations largely abandoned cities, migrating toward the east.

"Antiquity knew about Egypt and Mesopotamia, but the Indus civilization, which was bigger than these two, was completely forgotten until the 1920s," said researcher Liviu Giosan, a geologist at Woods Hole Oceanographic Institution in Massachusetts. "There are still many things we don't know about them." [Photos: Life and Death of Ancient Urbanites]

Nearly a century ago, researchers began discovering numerous remains of Harappan settlements along the Indus River and its tributaries, as well as in a vast desert region at the border of India and Pakistan. Evidence was uncovered for sophisticated cities, sea links with Mesopotamia, internal trade routes, arts and crafts, and as-yet undeciphered writing.

"They had cities ordered into grids, with exquisite plumbing, which was not encountered again until the Romans," Giosan told LiveScience. "They seem to have been a more democratic society than Mesopotamia and Egypt ? no large structures were built for important personalities like kings or pharaohs."

Like their contemporaries in Egypt and Mesopotamia, the Harappans, who were named after one of their largest cities, lived next to rivers.

"Until now, speculations abounded about the links between this mysterious ancient culture and its life-giving mighty rivers," Giosan said.

Now Giosan and his colleagues have reconstructed the landscape of the plain and rivers where this long-forgotten civilization developed. Their findings now shed light on the enigmatic fate of this culture.

"Our research provides one of the clearest examples of climate change leading to the collapse of an entire civilization," Giosan said. [How Weather Changed History]

The researchers first analyzed satellite data of the landscape influenced by the Indus and neighboring rivers. From 2003 to 2008, the researchers then collected samples of sediment from the coast of the Arabian Sea into the fertile irrigated valleys of Punjab and the northern Thar Desert to determine the origins and ages of those sediments and develop a timeline of landscape changes.

"It was challenging working in the desert ? temperatures were over 110 degrees Fahrenheit all day long (43 degrees C)," Giosan recalled.

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   2. Roman shipwrecks found nearly a mile deep
   3. Civilization's fall blamed on climate change
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After collecting data on geological history, "we could re-examine what we know about settlements, what crops people were planting and when, and how both agriculture and settlement patterns changed," said researcher Dorian Fuller, an archaeologist with University College London. "This brought new insights into the process of eastward population shift, the change towards many more small farming communities, and the decline of cities during late Harappan times."

Some had suggested that the Harappan heartland received its waters from a large glacier-fed Himalayan river, thought by some to be the Sarasvati, a sacred river of Hindu mythology. However, the researchers found that only rivers fed by monsoon rains flowed through the region.

Previous studies suggest the Ghaggar, an intermittent river that flows only during strong monsoons, may best approximate the location of the Sarasvati. Archaeological evidence suggested the river, which dissipates into the desert along the dried course of Hakra Valley, was home to intensive settlement during Harappan times.

"We think we settled a long controversy about the mythic Sarasvati River," Giosan said.

Initially, the monsoon-drenched rivers the researchers identified were prone to devastating floods. Over time, monsoons weakened, enabling agriculture and civilization to flourish along flood-fed riverbanks for nearly 2,000 years.

"The insolation ? the solar energy received by the Earth from the sun ? varies in cycles, which can impact monsoons," Giosan said. "In the last 10,000 years, the Northern Hemisphere had the highest insolation from 7,000 to 5,000 years ago, and since then insolation there decreased. All climate on Earth is driven by the sun, and so the monsoons were affected by the lower insolation, decreasing in force. This meant less rain got into continental regions affected by monsoons over time." [50 Amazing Facts About Earth]

Eventually, these monsoon-based rivers held too little water and dried up, making them unfavorable for civilization.

"The Harappans were an enterprising people taking advantage of a window of opportunity ? a kind of 'Goldilocks civilization,'" Giosan said.

Eventually, over the course of centuries, Harappans apparently fled along an escape route to the east toward the Ganges basin, where monsoon rains remained reliable.

"We can envision that this eastern shift involved a change to more localized forms of economy ? smaller communities supported by local rain-fed farming and dwindling streams," Fuller said. "This may have produced smaller surpluses, and would not have supported large cities, but would have been reliable."

This change would have spelled disaster for the cities of the Indus, which were built on the large surpluses seen during the earlier, wetter era. The dispersal of the population to the east would have meant there was no longer a concentrated workforce to support urbanism.

"Cities collapsed, but smaller agricultural communities were sustainable and flourished," Fuller said. "Many of the urban arts, such as writing, faded away, but agriculture continued and actually diversified."

These findings could help guide future archaeological explorations of the Indus civilization. Researchers can now better guess which settlements might have been more significant, based on their relationships with rivers, Giosan said.

It remains uncertain how monsoons will react to modern climate change. "If we take the devastating floods that caused the largest humanitarian disaster in Pakistan's history as a sign of increased monsoon activity, than this doesn't bode well for the region," Giosan said. "The region has the largest irrigation scheme in the world, and all those dams and channels would become obsolete in the face of the large floods an increased monsoon would bring."

The scientists detailed their findings online Monday in the journal Proceedings of the National Academy of Sciences.

? 2012 LiveScience.com. All rights reserved.

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Romney clinches GOP nomination for president with win in Texas primary; 'We did it!' (Star Tribune)

Share With Friends: | | Politics - Top Stories Stories, News Feeds and News via Feedzilla.

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Romney To Vets: 'The World Is Not Safe,' Requires Powerful American Military

SAN DIEGO, Calif. May 28 (Reuters) - Presumptive Republican presidential nominee Mitt Romney chose Memorial Day to proclaim to the American people his conviction that the world is a dangerous place, and the United States must remain its most formidable military power.
"The world is not safe," Romney told veterans on Memorial Day. He was joined by Senator John McCain, in a speech to honor the veterans of America's wars.
The United States now has two paths forward, Romney said. He called one "the pathway to Europe," suggesting Europe had acquiesced to geopolitical threats. "To shrink our military smaller and smaller to pay for our social needs."
The other path, Romney said, is "to commit to preserve America as the strongest military in the world, second to none, with no comparable power anywhere in the world."
Romney, expected to face off against President Barack Obama in November, joined the 2008 Republican presidential nominee in thanking the nation's veterans.
Romney, who has focused his campaign on the struggling U.S. economy, changed his focus on Monday in his warning about the dangers of the world outside America's borders, indirectly criticizing Obama's foreign policies.
"I wish I could tell you that the world is a safe place. It's not," Romney said.
Romney ticked off Iran, Pakistan, China and Russia, among other countries, as threats as he transformed his message from economic warnings of the United States becoming like Europe to a military warning that America was becoming weaker.
McCain introduced Romney to the 5,000 people gathered as a "man who I believe is fully qualified to be commander-in-chief."
"He believes in American exceptionalism," McCain said. "He believes the 21st Century will also be an American century."
American exceptionalism is a political philosophy that assigns a unique and unprecedented place to the United States as the leading global proponent and exemplar of liberty, freedom and equality around the world. (Reporting By Sam Youngman; editing by Todd Eastham)

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Side Effects: Dogs and Humans, Speculation and Science

[unable to retrieve full-text content]Two recent papers about the domestication of dogs take different approaches: one is data-rich, solid science, the other more speculative and inconclusive, seeking to prompt thought.

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Read These Tips To Get The Right Tools And Materials For Home ...

Use family members and friends as great aids in your home improvement projects. With family and friends, you can cut the need for help from a professional that could cost quite a bit, while you also get a great deal of fun from the project. Also, you will find that they come in handy in the clean up portion of the project.

A great home improvement project that will save you a bundle is to install a programmable thermostat. These thermostats can allow you to program in a variety of different settings so that you are using your heating and cooling system only when you need it and without having to monitor it constantly.

To prevent animals like birds or squirrels from nesting in your chimney, install a chimney cap. These devices feature mesh sides that allow smoke to escape, but the solid top prevents animals from entering your chimney to build nests, which can ignite and cause a chimney fire when you use the fireplace.

Install a lazy Susan in those odd corner cabinets. It can be difficult to properly use the storage space they provide, if you have to get down on your hands and knees to search for the items in the back corners. A lazy Susan will allow you to reach your items easily every time.

Add privacy while changing the look of a door or window with inexpensive window films. These films cling to glass and provide a frosted or otherwise textured look, which prevents passersby from seeing into your home. This solution is ideal for windows located inside a bathroom or for front doors.

It is amazing sometimes how people settle for the existing paint schemes of the rooms in their homes. On the other hand, they choose schemes themselves through lack of experience that do basically nothing for the value and feel of their home. Choose some brilliant paint schemes today and see just how far painting a room can go with helping the value and feel of your home.

Installing new shelves in a garage or other area can give one much more space to store whatever they choose while also clearing space off the ground. This will open up the walking areas of the room and also make things look more organized. Shelves can be used for home improvement needs.

Try keeping your home insulated. Insulating your walls is a relatively low cost home improvement that will help you save money in the long run, along with protecting the environment. Keeping your house insulated not only keeps it warm in winter, but it also keeps it cool in the summer.

Home improvement is an ongoing cycle depending on your style changes or needed repairs. Restyling your kitchen may take many different steps but when you are finished you will be happily pleased. Freshly painted cabinets, new snazzy hardware, and now you can start shopping for those new counter-tops.

If you are renovating a small room, replace carpeting with hard flooring, such as hardwood, laminate, or tile. Carpet in a small room will congest the visual field and make the room feel even smaller. The right arrangement of floor tiles or planks, conversely, can make the room feel larger.

This article was written with the hopes of providing homeowners the information to help them realize that they can start the home improvement projects that they are considering. Hopefully you have found the information that you need to get going on that project that you have been considering for some time.

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Self Improvement/ Happiness Ramble | massivevaluegiveaway.com

Posted by support | Posted in Life transformation stories | Posted on 27-05-2012-05-2008

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Ex-PM: Japan's nuclear emergency laws flawed

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What exactly are Residing Trust Frauds

As you realize, a residing have confidence in is actually an authorized arrangement where an individual, named the ?grantor,? locations his assets right into a have confidence in for the duration of his life time. The have faith in is run by a ?trustee? for the advantage in the trust?s beneficiaries. The grantor could become a trustee plus a beneficiary in the rely on. Residing trusts really are an extensively recognized and legitimate estate organizing device. Since property transferred to the have confidence in are no more time owned from the grantor, in the grantor?s dying, the property will not be element of the grantor?s estate and don?t have to be probated. Accordingly, a living believe in can stay away from what may be a costly, lengthy procedure. Regardless of whether or not this really is a major advantage may differ by the size from the estate and by state and locality; for small estates, quite a few states have an off-the-cuff probate course of action that minimizes expense and delay. No matter if a residing have confidence in is definitely an appropriate estate organizing instrument relies upon on an individual?s situations and targets, and state laws.

B. Ripoffs Involving Living Trusts

Misinformation and misunderstanding about probate and estate taxes provide a ripe atmosphere for fraud artists to prey on older consumers? fears that their estates might be eaten up by charges, and that distribution of their belongings to family members might be lengthy delayed. Some unscrupulous firms advertise seminars on living trusts or ship postcards inviting shoppers to contact for in-home appointments, ostensibly to find out no matter whether a living rely on is ideal for them. A popular practice is to tremendously exaggerate the advantages of living trusts and falsely claim that locally-licensed attorneys will prepare the files. In some instances, consumers deliver revenue for residing believe in kits but obtain nothing at all. In other people, the supply of estate organizing services is merely a ruse to gain access to consumers? financial info and also to market them other financial items, which include insurance coverage annuities. These practices might violate federal securities laws, as well as other legal guidelines.

Lots of state Lawyers General and other authorities, such as disciplinary or grievance committees of state or town bar associations, have taken enforcement actions against living believe in scam artists. Some instances have already been introduced under state Unfair and Deceptive Functions and Practices legal guidelines. Others have already been prosecuted as the unauthorized apply of law because the salespeople were not lawyers. Even in instances exactly where there might be some attorney assessment, it may possibly be inadequate to render the activity authorized. The U.S. Securities and Trade Commission also has prosecuted firms purporting to give estate planning services, including residing trusts, for violating the securities laws via fraudulent financial commitment schemes concentrating on senior citizens.

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Apple ver?ffentlicht neue iOS 5.1.1-Version f?r das iPhone 4, Build 9B208

Apple ver?ffentlicht iOS 5.1.1 Build 9B208 f?r das iPhone 4

Apple hat eine neue Build-Version von iOS 5.1.1 f?r das iPhone 4 ver?ffentlicht. Die originale Build-Version war 9B206, nun gibt es die Build 9B208.

Weil nur zwei Builds Unterschied zwischen den Firmwares bestehen, scheint es sich nur um eine kleine Fehlerbehebung in der Firmware handeln. Nur das iPhone 4 GSM (iPhone3,1) ist davon betroffen, alle anderen Firmwares f?r iOS-Ger?te von iOS 5.1.1 tragen weiterhin die Build-Version 9B206.

Auch ist die neue Build-Version von iOS 5.1.1 nicht per OTA-Update verf?gbar sondern muss per iTunes auf das iPhone 4 installiert werden. Apple hat noch keinen Changelog ver?ffentlicht, was sich genau in der neuen Build ge?ndert hat.

Downloads:

(via 9to5mac)

?hnliche Beitr?ge:

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Bowling Pin Monsters - Peter Nordstrom Creates Alien Sculptures with Sports Gear (TrendHunter.com)

Using bowling pins as his unlikely canvas, artist Peter Nordstrom creates amazingly intricate alien-like monster creatures. As frightening as they are impressive, photos of Nordstrom?s work are making their way around the blogosphere.

The sculptures are relatively tiny, but pack a huge punch. Almost resembling a rock-like substance, the sculptures are decidedly bizarre, but definitely impressive. It?s almost impossible to imagine the pieces in their original state, as you wouldn?t want to put these masterpieces in the line of a speeding bowling ball. Inspired by the Prometheus, this work tells a dire tale with a strong cautionary message. It takes quite a bit of time to take in all of the detail of the piece, because the artist has fit a lot of details into one sculpture.

Far from understated, Nordstom?s re-imagined bowling pin art is mind-boggling and magnetically intriguing.

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Michigan Internet Marketing and Real Estate Investing Club Addresses

Meetings are Free to Attend and Open to the Public ? Come and learn the latest and greatest internet marketing strategies

?

Detroit, MI ? The Internet Marketing Roundtable is the only Michigan Internet Marketing Club that offers valuable information at absolutely no charge. The group meets the 2nd Thursday of each month to learn the latest techniques for successful online marketing. Meetings are free to attend and open to the public. No pre-registration requirements?everyone is welcome.

Whether one is a blogging enthusiast as a hobby or an aspiring entrepreneur looking for maximum exposure, this internet marketing club has something for everyone. Find out more about this internet marketing training event at http://www.megaeveningevent.com/real-estate-event-details.php?id=470

Founder, Mark Maupin and associate Chris Wechner will cover the early session from 4-5:30pm with a Q&A Session to show participants how to promote, market and make money on the internet. They will come prepared to answer all questions about internet marketing including:

? How to make a video in 5 minutes
? How to promote a business using free online resources
? Getting started in affiliate marketing
? How to improve a website to make it more effective
? Top 10 free resources to promote a business online

The second session of internet marketing training from 6 ? 9 pm will include keynote speaker, Rosh Sillar, who will explain email marketing. He will show participants how to use email to market more effectively, best practices for best results and email metrics and analytics ? what one should look for.

The Michigan Internet Marketing Club meets on Thursday, July 14 from 4 ? 9 pm at the Wayne County Community College Eastern Campus, 5901 Conner St, Detroit. Visit http://www.megaeveningevent.com for details on all upcoming events in June.

About the Michigan Internet Marketing Club:
The Michigan Internet Marketing Club was founded by Mark Maupin, local internet marketing expert, instructor and mentor who has helped thousands of small business owners, individual franchise owners and entrepreneurs gain success through effective internet marketing. The Internet Marketing Roundtable meets the 2nd Thursday of each month to share the latest online marketing strategies used by some of the most successful internet marketing service providers in the Metro Detroit area.

Contact:

Mark Maupin
17177 Laurel Park Drive, N. Ste 142
Livonia, MI 48152
248-939-6232
Maupin.mark@gmail.com
--

Mark Maupin

?PS: Now my phone is ringing 50-70 times a day for Dumpster Rental in Detroit metro Market. Yes, this is the project I started in January 2010.? Ask me about the new Low cost Volume Discount Program I am using on my Dumpster Business and for my customers.

PSS: We can put Your Business at the Top of a Google Searches with or without a Web Site!?? http://www.a-affordable-internet-marketing-company.com/?

Upcoming Events: http://www.MegaEveningEvent.com ?or http://www.meetup.com/MegaEveningEvent-com ?

?Let's Get Social...
Blog: http://activerain.com/markmaupin ?
Twitter: http://www.twitter.com/MarkMaupin ??
Facebook: http://www.facebook.com/people/Mark-Maupin/686942732 ?
YouTube: http://youtube.com/RalphMaupin ?
LinkedIn:? http://www.linkedin.com/in/ralphmarkmaupin ??
Internet Marketing solutions: http://www.InternetMarketingMichigan.com ?
Michigan Internet Clubs: http://www.MichiganInternetMarketingClub.com

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MAMMILLARIA CRAIGII - AuctionBidz-Online Web Auctions ...

The Seller of this item, cactusoz, assumes all responsibility for this listing!

FOR SALE IS THE VARIETY IN PICTURE IT IS IN A 70 MM POT IN GOOD HEALTH WILL RECEIVE SIMILAR SIZE OR LARGER (SMALLER PLANTS WILL NOT BE SENT) I COMBINED POSTAGE ON MULTIPLE ITEMS ITEMS ARE POSTED ON MONDAY TO WEDNESDAY FOLLOWING PAYMENT THANK YOU FOR LOOKING

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Wooden Lightbulb, Underground Gallery, and More [Most Beautiful Items Of The Week]

We're hosting a feast for your eyes with this week's most beautiful items. Whether it's gorgeous workout equipment or pretty pencils, you'll have plenty of attractive things to look at. More »

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How a Viral Video Star Is Reinventing the Acting Biz

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The wife of former British Prime Minister Tony Blair tells iVillage there are too few women on corporate boards (we agree 100%!) and wonders how even companies like Facebook, in 2012, could have zero female board members.

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ESTONIA ONSHORE TAX PLANNING | CitiTrust Blog

Estonia is a country located at the heart of the Baltic Sea Region in Europe. It has an excellent business environment and a stable government. The liberal economic policy, moderate cost of living and the ease of doing business has attracted numerous multinational companies to Estonia. Estonia has also become a new player in the international field of holding jurisdictions. The tax legislation of Estonia has created a unique environment for international trading companies. However, Estonia is not a classical tax heaven. Estonia is a well regulated onshore jurisdiction being both a member of the EU and the OECD. Estonia?s adopted currency is the Euro from January 1, 2011. Estonia?s competitive tax legislation, which is fully compliant with EU regulations, makes it one of the most attractive onshore tax planning jurisdictions for international trading and holding purposes.

Main advantages of Estonia:

? Estonia is the only country in the EU where corporate profits are not taxed;
? No corporate income tax (until distribution of profit);
? Participation exemption;
? No withholding taxes on outbound dividends and interest;
? No thin capitalization rules (debt-to-equity ratios);
? Ready made companies are available with bank accounts for immediate use;
? Tax residence certificates are automatically available for all Estonian companies;
? Considerable planning opportunities for trading and holding structures;
? The cost of company formation and administration is low;
? A suitable base for doing business between the EU and Eastern Europe;
? No requirement to disclose the beneficial owner to state authorities during company formation;
? The shares of a private limited company can be registered with the Estonian Central Register of Securities (ECRS), thus shares can be sold via e-banking facilities;
? An extensive tax treaty network (48 treaties), further enhanced by EU membership
? EU Parent ? Subsidiary Directive applies.

The most remarkable part of the Estonian tax system is that profits of an Estonian company are not taxed until distributed in the form of either dividends or fringe benefits. This clause was specially designed to encourage reinvestment, as tax liability does not arise if the owners leave earned income in a company in the form of cash, call deposit, invest it into gold, other commodities, or other financial instruments. Profits may also be lent to third parties, or within the group creating excellent opportunities for intra-group finance.
Dividend payments will trigger a deferred corporate income tax. As this tax is still considered a corporate income tax, i.e. it is not a dividend withholding tax, this tax liability cannot be mitigated by the EU Parent-Subsidiary Directive. The corporate tax rate of Estonia that is applied to dividend payments is 21/79.

The following chart illustrates the timing of tax payment under the Estonian tax system. If, for example, one hundred euros is earned and it stays within the company, no tax is due. If 79 euros is distributed to the shareholders, 21 euros of corporate income tax must be paid. All distributions are subject to corporate income tax at the grossed-up rate of 21/79 of the amount of taxable payment.

With the ever increasing scrutiny and vigilance of the tax authorities, especially with the introduction of offshore blacklists, it has, in recent years, become increasingly difficult for companies formed in tax haven jurisdictions to trade directly with onshore companies. Today, in an international tax planning scenario, the selection of the location of an onshore trading, or holding company is one of the most important decisions to make.

With the implementation of the Estonian tax legislation in the year 2000 and the relevant tax provisions and amendments enacted later, Estonia has established itself as a new player in the international field of holding regimes.

Estonia applies a full participation exemption for dividend income for qualifying holdings. This means that dividends flow through Estonia with no tax whatsoever. The holding threshold for participation exemption is 10 per cent. There is no withholding tax on outbound dividends, including those paid to non-resident offshore companies (e.g. Belize, BVI, etc.)
The following chart illustrates the use of an Estonian company in an international holding structure:

The corporate tax system applies to:

? Estonian resident companies (all Estonian registered companies are tax residents)
? Permanent establishments of foreign companies
? Branches of non-resident companies

An Estonian company is an excellent tax deferral vehicle, applying no corporate income tax until distribution. The flat rate of corporate income tax is 21/79. A full participation exemption applies for dividend income. There is no withholding tax either on outbound dividends or on outbound interest.

Prospera, as a professional consulting and accounting group, can help you with all steps regarding the setting up and maintenance of an Estonian company. For more information please contact our highly qualified team at our Tallinn office:

www.prosperainfo.com

Wiki Offshore is an online global repository where you can find, collaborate and contribute to information on all things related to offshore investment.

Have something to add? Contributing to Wiki offshore is easy. To add and share your content with others please go here.

Wiki Offshore

We also invite you to review the 2nd Quarter Edition of Cititrust EDGE eMagazine for the year 2012.

Topics in this issue cover:

- Trusts.
- The Offshore Debate.
- Bribery Acts.
- IRS continued scrutiny of foreign insurance subsidiaries.
- Also more from Russia, Austria, Japan, Estonia, India and other jurisdictions.

Download your complimentary copy of Cititrust?s EDGE eMagazine here.

We welcome your feedback and comments through our Twitter, LinkedIn and Facebook channels at www.cititrust.biz

CITITRUST International Inc. is a premier financial services provider working in the emergent international financial services jurisdiction of Belize since 1994. We specialize in: 1.) Incorporating IBC's (International Business Companies) under the flexible IBC Act of Belize & other jurisdictions. 2.) The formation of Trusts under the unique Belize Trust Act, that is unlike any other trust legislation in the world. Operating at the highest level of integrity, professionalism and confidentiality, with an excellent reputation among our clients, our professional clients and the global hubs we do business in. For further inquiries please feel free to use our Live Chat service: http://t.co/9p6cTw11

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Weight Loss Systems | The Best Diet To Lose Weight

Simple System To Lose Weight Than Jenny Craig! ? YouTube
Fellow Health Seekers are constantly on the search for the following: Weight Loss Systems, Anti Aging, Personal Fitness Training, Longevity, Medicines, Health and Fitness Clubs, Yoga Instructors, Healthy Systems, Baby Boomer Diets, Low Carb Diets, Calorie Counting, Healthy Lifestyle ? View Video

Kim Kardashian: Does She Endorse Any Products That Aren’t Dubious?
*Celebrity endorsements rarely make much sense. Despite what Hulk Hogan and Troy Aikman have said, for instance, it’s foolish to pay double the retail price for a TV from Rent-A-Center. Even so, the endorsement-crazed “famous for being famous” Kim Kardashian is a special case. Based on her history of endorsing goods that are of dubious [] ? Read News

Here are some weight loss related sites that I have found for you to browse!

The Fat Trap - NYTimes.com
Diet Doc HCG Diet & Weight Loss Announces Diet ... - Yahoo! News
Diabetes - diabetes obesity weight loss health medicine - latimes ...
Reducing diet encyclopedia topics | Reference.com

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Software exec charged in Lego bar code scam

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KAMAZ will spend in Skolkovo 1.3 billion rubles. four years

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How to Get Involved With The White House Digital Road Map

President Obama's technology advisors are looking for some "kick ass" fellows to work on the White House's new digital road map for open government. Announced on stage at Disrupt 2012, CTO Todd Park and CIO Steven VanRoekel detailed five new projects, each which will need a team of open government geeks to help move forward. You can view the first part of the application process here.

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fathers day,father,dad,holiday,family - Father's ... - IdeaMarketers.com

O.K. Everyone understands why Mother's Day is a big deal. I loved my mom and miss her very much. I appreciated her while she was alive and have no regrets now that she has passed. But it always bothered me that mothers get all the attention on their holiday, while dads barely a get quick nod. Moms get flowers, candy and taken out to a wonderful dinner with all the trimmings. Dad gets a bad tie or a gift card to some fast food place. Hey, dads are people too!

I think that most kids, especially adult children, look at their dads as these strong super heros that go about doing good without any desire for appreciation or renumeration. I can understand that because it is a kind of traditional view. What I can't understand is why people still think that way today. Didn't anyone watch the Cosby Show or Family Ties when they were still on? Ever heard of re-runs?

It bothers me that people think being a mom is all about sacrifice. Sure, a lot of mothers give up things like jobs, spare time, educational opportunities and money for their kids, but many dads do the same thing. When mothers do it it is noble and earns them a great deal of sympathy and a lifetime of appreciation. When dads do it everyone thinks they are selfish. Their sacrifices are always misunderstood. Just look at the endless pile of non-fiction and fiction books, TV shows and movies about the dad who worked all the time and had no time for his family. Did anyone ever stop to think that he might not have had a whole lot of choice in the matter?

I have been married to the same goddess for over twenty-five years and I cannot and will not ever say anything bad about her. My wife is a saint. That said, a lot falls on a man when he becomes a husband and even more so when he becomes a father. That traditional view of dads that I mentioned earlier kicks in and people expect husbands and fathers to bring home the bacon, and the more the better.

When my wife and I were first married it was just us. It was nice to be able to go out without worrying about babysitters or calling home to check on the kids. Despite that kind of freedom, there were still bills and they had to be paid. My wife and I have always worked, but at different times. When we first married I had the only income and that put a lot of pressure on me. At no point did I ever want to have to tell my wife that I couldn't afford to buy food or pay an essential bill, so I worked hard and put in long hours.

My work hours became even longer after our first child was born. The choice was simple: Work less, spend more time at home and be short on the bill money, or, work more, spend less time at home and pay the bills. I chose the latter and have always believed it was a responsible choice. As more children came along my work hours increased. With regard to fairness, I took job breaks and briefly became a stay-at-home dad from time to time so that my wife could pursue her education and career goals.

My pet peeve about Father's Day started back in the late 1980s. I was watching a talk show about fathers and it was either just before or just after dad's ?special' day. There a guy on the show that was probably in his early sixties. His wife and family dragged him on to the show on false pretenses. He was told he was there to help celebrate Father's Day and to be appreciated by his wife and children. Imagine this dad's surprise when he found out that the real reason for his presence was so that his family could confront him about retiring. He refused to retire and had spent a good portion of his life working long hours. That helped him to buy a home, keep the bills paid, take care of his wife and comfortably raise five kids.

The situation quickly deteriorated into a verbal free for all as this man's wife and kids complained about the fact that his work was his life and that he had never spent what they felt was enough time with them. It was always work, work and more work. Now that he could retire, he refused to do so and they said that just proved their point. Of course none of his adult children said anything about helping dad and mom with some cash if he did choose to retire and ran short of bill money from time to time. And it didn't seem like anyone on that show was worried about what would happen to the medical benefits he received for himself and his wife once he stopped working.

Here this sixty-something year old man was sitting on a talk show couch being brought to task for not retiring and working too hard during his life by a host that never married, raised any children or had those kinds of financial or social responsibilities. That man was there for doing what most husbands and fathers would consider their duty. Neither his wife nor his kids looked like they were starving or had ever done without, but all of them whined about him not spending enough time with them when they needed him the most. Well, eeexxxcccuuussseee uuuusssss! We husbands and dads are not Houdinis. We can't escape work whenever we feel like it to run home because someone has had a bad day. When dads have a bad day it's like: Oh, well they do call it WORK, don't they!

I have always tried to be very sensitive to the emotional needs of my wife and children. For me that's part of the job of being a husband and father. Despite that, I could see myself sitting on some talk show couch and listening to Dr Phil's psycho-babble about me or some other host's complaints about what a lousy job I did as a father. Not to be tacky, but perhaps Dr Phil should take some of his own advice. Either way, it's time for dads who cared enough to take care of their families to get the royal treatment on Father's Day. It's also time for everyone to stop whining about their husbands and fathers, and how much time they give to their families.

Nobody's perfect and tough choices are a big part of being a spouse and parent as both husbands and wives know all to well. I hope that as Father's Day draws near all of you kids that have fathers who have worked hard and taken care of you will remember to give good old dad the same royal treatment that you give to to your sainted moms. It's not like you have to bring him breakfast in bed, but be nice enough to spend the day with him and do some special things that you know he would like.

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Bill Edwards is a popular Speaker, Author and Consultant with eclectic interests. He offers practical advice about life decisions, work issues and studying the Bible. Visit his website for more articles, books and information.

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