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Source: http://savesenn.org/real-estate-investment-property-management-2/

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Iran official: Attack on Syria is attack on us

TEHRAN, Iran (AP) ? Iran considers any attack against Syria an attack on itself, an advisor to the Islamic Republic's supreme leader was quoted as saying Saturday, the strongest warning to date by a top Iranian official that Tehran will use any available means to keep the regime of President Bashar Assad in power.

Ali Akbar Velayati, an aide to Ayatollah Ali Khamenei, said Syria plays a major role in the "resistance front" of anti-Israel states and militant groups.

"Syria plays a very key role in supporting, or God forbid destabilizing, the resistance front. For this same reason, attack on Syria is considered attack on Iran and Iran's allies," Velayati was quoted by the semiofficial Mehr news agency as saying.

The comments reflect Iran's commitment to prevent the possible collapse of Assad, who is fighting a bloody war with rebels. More than 60,000 people have been killed since the conflict began in March 2011, according to the U.N.

Velayati, Iran's former foreign minister, said the Lebanese militant group Hezbollah and the Palestinian Hamas would had been defeated in wars with Israel without Syrian support.

"If Syria didn't provide logistical support to Hezbollah, Hezbollah and Hamas would have not achieved victory in the 33-day and 22-day wars (respectively)," he said.

He was referring to the 2006 Israel-Hezbollah War and Gaza War during the winter of 2008-2009. Both militant groups claimed victory although Israel has disputed this.

"Regional reactionary (regimes) and the West attacked the golden ring of resistance by targeting Syria," Mehr quoted him as saying, a reference to U.S. and Gulf Arab backing for the rebels.

Iran is Syria's most important ally in the Middle East. Tehran has provided Assad's government with military and political backing for years, and has kept up its strong support for the regime since the uprising began in March 2011.

Associated Press

Source: http://hosted2.ap.org/APDEFAULT/cae69a7523db45408eeb2b3a98c0c9c5/Article_2013-01-26-ML-Iran-Syria/id-3883ea4a2f434dda82d323a513c8bfd5

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New lingo for consumers: health overhaul glossary

President Barack Obama's health care overhaul law has spawned its own jargon. With the law finally about to take full effect, consumers might want to get familiar with some of the terms:

Affordable Care Act ? The most common formal name for the health care law. Its full title is the Patient Protection and Affordable Care Act, or PPACA, pronounced (Pea-PUH-kah). Opponents still deride the law as "Obamacare," but Obama has embraced that term, saying it shows he cares.

Employer mandate ? A federal requirement that companies with 50 or more workers pay a penalty to the government if one of their workers obtains taxpayer subsidized coverage through the law. Effective Jan. 1, 2014. Intended to keep companies from "dumping" employees into public coverage.

Individual mandate ? A federal requirement that virtually everyone in the United State has health insurance, either through an employer, a government program or by buying his own plan. Effective Jan. 1, 2014. Exemptions for financial hardship and religious objections. Does not apply to illegal immigrants. People who ignore the mandate will face fines from Internal Revenue Service.

Essential health benefits ? Basic health benefits that most health insurance plans will have to cover starting in 2014. They include office visits, emergency services, hospitalization, rehab care, mental health and substance abuse treatment, prescriptions, lab tests, prevention, maternal and newborn care, and pediatric care.

Exchanges ? Online health insurance marketplaces in each state where consumers can get private health insurance, subsidized by the government. Open enrollment starts Oct. 1, and the coverage takes effect Jan. 1, 2014. Exchanges can be run by the states, the federal government, or a state-federal partnership. Small businesses will have access to their own exchanges.

Medicaid expansion ? The health care law also expands the federal-state safety-net program to cover more low-income people. Medicaid is expected to account for close to half of the 30 million uninsured people who, the Congressional Budget Office estimates, eventually will gain coverage through the law. The federal government will pay the full cost of the new coverage from 2014-2016, then phase down to 90 percent. States are free to reject the expansion. In those states, many adults below the poverty level would remain uninsured.

Metal levels ?The four levels of coverage available through exchange plans, called bronze, silver, gold, and platinum. Bronze plans feature the lowest monthly premiums, but cover only 60 percent of average costs. Platinum plans cover 90 percent of expected costs.

Pre-existing condition ? An ongoing or past health problem. Currently insurers can use pre-existing conditions to deny or restrict coverage, or charge more. Those practices will be barred by federal law starting Jan. 1, 2014, and insurers will have to accept all applicants.

Tax credits ? Government health insurance subsidies for individuals will come in the form of tax credits. The money will be paid directly to the consumer's health plan. The subsidies are based on income. Each year, people will have to "true up" with the IRS to make sure they got the right amount. People who receive too generous a tax credit may owe money back to the government.

Tax penalty ? The fine levied on individuals who disregard the individual insurance mandate. It starts small and gets bigger in subsequent years. In 2014 it's $95 or 1 percent of taxable income. By 2016, it's $695 or 2.5 percent of taxable income, whichever is greater. Thereafter it's adjusted for inflation.

Source: http://news.yahoo.com/lingo-consumers-health-overhaul-glossary-131735322--finance.html

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Transfer the risk | European CEO

With a growing focus on transfer pricing, now is the time for corporations to ensure the efficacy of their tax department?s risk management strategies

Transfer pricing risk management, which in past years concerned mostly tax departments in multinational corporations, should today be on the strategic agenda of every board of management. Is it on yours?

A major side effect of recent economic crises has been the increase in tax risk faced by multinational corporations as tax authorities, particularly in Europe, seek to reduce their debt deficits and burdens through the enforcement of existing tax legislation. One of the most straightforward aspects of taxation that authorities may utilise to increase tax revenues ? and thus one of multinational corporations? greatest areas of tax risk ? is transfer pricing. Since 1994, the number of tax authorities with effective transfer pricing documentation requirements has increased from five to 63, with 25 of these implementing the effective documentation requirements from 2008. The number of tax authorities that have enacted legislation around transfer pricing during the latest financial crisis is much greater than in other periods.

The areas of transfer pricing that tax authorities focus on have also expanded, as they attempt to close tax-efficient planning opportunities and protect their taxable base.? When the Organisation for Economic Cooperation and Development (OECD) first issued the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (the Guidelines) in 1995, the core focus was on intra-group transfers of tangible property and (to a lesser extent) the provision of intra-group services. Today, the focus has expanded to include intra-group transfers of intangible property ? as evidenced by Working Party Number Six of the OECD?s current efforts on intangibles and business restructuring. At the same time, tax authorities in the UK, Canada and South Africa, to name just a few, are increasing their audits in the area of intra-group finance.? A transfer pricing survey of top multinationals conducted by Ernst & Young in 2010 revealed that 66 percent of respondents had undergone an audit in 2010 (compared to 52 percent in 2007), and that one in five audit adjustments had triggered penalties (compared to one in 25 in 2005).

A proactive approach
One way to gain greater control of the risks is to take a more proactive approach to transfer pricing; working with external advisors is certainly part of this, but it doesn?t end there. Many multinational corporations are expanding their internal capabilities, acquiring expertise in the area of transfer pricing and providing the necessary infrastructure in support of this function ? information and technology tools such as those provided by Bureau van Dijk and the International Bureau of Fiscal Documentation. In fact, Bureau van Dijk?s tools are used by over 60 tax authorities around the globe for transfer pricing risk assessment and audit ? a key reason that many multinational corporations? tax departments require such tools for managing transfer pricing risk.

However, implementing a more proactive transfer pricing management strategy presents great challenges.? The main challenge involves obtaining support from internal stakeholders.? Business unit managers need to see the importance of transfer pricing risk management; upper management needs to ensure their tax departments are involved in key issues like business restructuring, mergers and acquisitions and changes in the business offerings as these often have an impact on the global transfer pricing structure. Other challenges include the decentralisation of the transfer pricing compliance process, which can lead to misaligned policies and an increased risk of transfer pricing adjustments.

Overcoming the risk
Nonetheless, these challenges can be overcome with investment in the development of internal (personnel) and external (information and software) resources, and by centralising the management and oversight of transfer pricing risk. Creating automatic internal processes to support compliance preparation is also vital, as is ensuring that remuneration of business unit managers and transfer pricing policies are aligned.? However, the most important aspect is convincing treasury, operations and finance department heads for the need to involve the tax departments in key strategic decisions that have an impact on the international procedures of the business.

Bureau van Dijk currently works with the tax departments of approximately 200 large multinational corporations.? These companies? strategies for managing transfer pricing risk vary, depending on their internal resources and expertise.? At one end of the spectrum, there are multinationals with teams of in-house, ex-?Big Four? transfer pricing professionals, who fully manage and prepare their global compliance, and who periodically conduct planning and audit defence work. At the other end of the spectrum, there are multinationals with one-to three-person tax teams, who rely more heavily on their external advisors to manage and prepare their global compliance. These multinationals, however, conduct periodic ad-hoc analyses and monitor their international operating structure for potential risks to minimise the likelihood of transfer pricing adjustments.

Whatever strategy these multinational corporations have adopted, it is clear that they understand the need for a proactive, centralised approach to transfer pricing risk management, and their shareholders are better off for it.

Source: http://www.europeanceo.com/business-and-management/2013/01/transfer-the-risk/

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Egypt's National Defence Council calls for dialogue

CAIRO (Reuters) - Egypt's National Defence Council, headed by President Mohamed Mursi, on Saturday condemned street violence and called for national dialogue to resolve political differences, the information minister said after the council met.

The council, which includes the defense minister, who is a general in charge of the army, could also consider declaring a state of emergency or a curfew in areas of violence if needed, Information Minister Salah Abdel Maqsoud said.

At least 39 people were killed in violence in Port Said on Saturday over a court ruling and across the nation during Friday's anti-Mursi protests.

The council called for "a broad national dialogue that would be attended by independent national characters" to discuss political differences and ensure a "fair and transparent" parliamentary election, the minister said in a televised statement.

Calls by the president and his government for national dialogue have been spurned in the past by the main liberal-minded opposition, who accuse Mursi and his allies of ignoring any opposing views.

The violence that first erupted on Thursday, the eve of the anniversary of a revolt that started on January 25, 2011, has highlighted the deep divisions in Egypt and cast a shadow over a parliamentary poll which could start in April.

(Reporting by Yasmine Saleh and Ahmed Tolba; Writing by Edmund Blair; Editing by Jon Hemming and Jason Webb)

Source: http://news.yahoo.com/egypts-national-defense-council-calls-dialogue-170542285.html

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Lawyer: No proof to charge Romanians for art theft

AAA??Jan. 25, 2013?9:08 AM ET
Lawyer: No proof to charge Romanians for art theft
AP

Doina Lupu, lawyer of Radu Dogaru and Eugen Darie, not seen, is surrounded by the media in Bucharest, Romania, Friday, Jan. 25, 2013. Lawyers for three Romanians Mihai Alexandru Bitu, Radu Dogaru and Eugen Darie, charged with stealing valuable paintings from a museum in the Netherlands last year, including works by Picasso, Monet and Matisse say there is insufficient evidence to charge them. (AP Photo/Vadim Ghirda)

Doina Lupu, lawyer of Radu Dogaru and Eugen Darie, not seen, is surrounded by the media in Bucharest, Romania, Friday, Jan. 25, 2013. Lawyers for three Romanians Mihai Alexandru Bitu, Radu Dogaru and Eugen Darie, charged with stealing valuable paintings from a museum in the Netherlands last year, including works by Picasso, Monet and Matisse say there is insufficient evidence to charge them. (AP Photo/Vadim Ghirda)

Doina Lupu, lawyer of Radu Dogaru and Eugen Darie, not seen, is surrounded by the media in Bucharest, Romania, Friday, Jan. 25, 2013. Lawyers for three Romanians Mihai Alexandru Bitu, Radu Dogaru and Eugen Darie, charged with stealing valuable paintings from a museum in the Netherlands last year, including works by Picasso, Monet and Matisse say there is insufficient evidence to charge them. (AP Photo/Vadim Ghirda)

Daniela Dede, left, lawyer for Mihai Alexandru Bitu, not seen, speaks to media in Bucharest, Romania, Friday, Jan. 25, 2013. Lawyers for three Romanians Mihai Alexandru Bitu, Radu Dogaru and Eugen Darie, charged with stealing valuable paintings from a museum in the Netherlands last year, including works by Picasso, Monet and Matisse say there is insufficient evidence to charge them. (AP Photo/Vadim Ghirda)

Daniela Dede lawyer for Mihai Alexandru Bitu, not seen, speaks to the media in Bucharest, Romania, Friday, Jan. 25, 2013. Lawyers for three Romanians Mihai Alexandru Bitu, Radu Dogaru and Eugen Darie, charged with stealing valuable paintings from a museum in the Netherlands last year, including works by Picasso, Monet and Matisse say there is insufficient evidence to charge them. (AP Photo/Vadim Ghirda)

BUCHAREST, Romania BUCHAREST, Romania (AP) ? A lawyer for three Romanians accused of stealing valuable paintings from a museum in the Netherlands insisted Friday there was insufficient evidence to charge them.

At a court hearing in Bucharest, the Romanian capital, defense lawyer Doina Lupu urged that the three men not be extradited to the Netherlands for allegedly stealing seven works by Picasso, Monet and Matisse, among others.

"There is no evidence that this was an organized criminal group," she said. "The arrests were based on assumptions and on simple declarations and these are not enough. "

All three men deny any links to the Oct. 16 theft at Rotterdam's Kunsthal gallery.

A prosecutor told the court Friday that suspect Radu Dogaru took two paintings ? one each by Henri Matisse and Paul Gauguin ? to be evaluated by Maria Dragu, the curator for foreign paintings at the Romanian National Art Museum.

Dogaru denied this and Dragu is on leave, the Romanian museum said Friday.

The other two suspects, Alexandru Bitu and Eugen Darie, also denied being involved in the theft. Darie did tell the court he had visited the Kunsthal gallery twice to look at its bronze sculptures.

The Bucharest Court ruled Friday that the men should be kept in custody pending an investigation.

The thieves broke in Oct. 16 through a rear emergency exit at the gallery, grabbed the paintings off the wall and fled, all within two minutes.

The stolen paintings came from the private Triton Foundation, a collection of avant-garde art put together by multimillionaire Willem Cordia, an investor and businessman, and his wife, Marijke Cordia-Van der Laan. Willem Cordia died in 2011.

The stolen paintings were: Pablo Picasso's 1971 "Harlequin Head;" Claude Monet's 1901 "Waterloo Bridge, London" and "Charing Cross Bridge, London;" Matisse's 1919 "Reading Girl in White and Yellow;" Gauguin's 1898 "Girl in Front of Open Window;" Meyer de Haan's "Self-Portrait," around 1890; and Lucian Freud's 2002 work "Woman with Eyes Closed."

The gallery said it had a "state-of-the-art" automated alarm system.

Associated PressNews Topics: Arts and entertainment, General news, Theft, Visual arts, Painting, Museums, Crime, Recreation and leisure, Lifestyle, Leisure travel, Travel

Source: http://hosted2.ap.org/APDEFAULT/4e67281c3f754d0696fbfdee0f3f1469/Article_2013-01-25-Netherlands-Art%20Heist/id-1daa09ed12c7456eacc5393c13c17908

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Honeywell sees first-quarter profit up 6 percent to 11 percent

(Reuters) - Honeywell International Inc said on Friday that it expected first-quarter earnings to grow by 6 percent to 11 percent, reaching $1.10 to $1.15 per share, with sales flat to up 2 percent.

Analysts on average had expected a first-quarter profit of $1.13 per share.

(Reporting by Scott Malone; Editing by Lisa Von Ahn)

Source: http://news.yahoo.com/honeywell-sees-first-quarter-profit-6-percent-11-122452458--finance.html

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