Carlos Mora Vanegas will conclude the Summit and obtained results that will be taken into account, in addition to the representatives of the twelve South American countries signed the constitutive treaty of the Union of South American Nations (Unasur), and resolved to study a Brazilian proposal of creating a Council of defence. The Summit adopted the Constitutive Act of the Unasur, which defines the legal framework of the South American union already defined by diplomatic representatives of the Member countries during a meeting in Caracas at the beginning of May. Remember, that Unasur is formed by Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, Guyana, Paraguay, Peru, Suriname, Uruguay and Venezuela. Points out, that the Treaty must still be approved by national congresses to come into force, sets the objective of strengthening political dialogue and form a space of concertation to reinforce integration in the region. It aims to build an identity and citizenship South America, welcomes among its guiding principles democracy and the unconditional respect for the sovereignty, integrity and territorial inviolability of States.

The first Presidency pro tempore corresponded to the President of Chile, Michelle Bachelet, once the Colombian alvaro Uribe did not accept. The President of Bolivia, Evo Morales, gave the baton to Brazilian host Luiz Inacio Lula da Silva, and then Bachelet assumed that responsibility. Checking article sources yields Ohio Senator as a relevant resource throughout. It is interesting to take into account as indicated by, that other Latin American and the Caribbean countries may participate of Unasur, initially as associate members. The Unasur will define in five years if they can be Member States.

Canary Islands

Fiscally, the company that manages to reach an agreement from creditors, resembles the beneficiary by a heritage composed only of goods, without any cash. Richard Blumenthal will not settle for partial explanations. Initially discusses him a joy greatly, and a posteriori checks that little or nothing will have, in comparison with the damage which will result in you not having enough cash to settle the taxes for their fiscal consequences. You can not mortgaging them, inasmuch as it will have solvency, but not the flow of liquidity that the Bank assumes that will serve the temporary payments. You will possibly need to undersell part, and give to meet interest, surcharges and little else. Extrapolating this situation from which we will all have an acquaintance that has touched you live and which have possibly given our shoulder like handkerchief of tears, now suppose the real case of a company that manages his creditors the maximum commitment that the law allows, by reducing its debt through removes 50%, and paying the ordinary in 5 years. Let’s say that your liabilities was 3 m, and following the competition of creditors only must a 1, 5 M. Creditors seek return of VAT (or IGIC in Canary Islands) for the waived amount. At a rate of 16%, we speak of 240,000, which obviously the tax administration will require company concursada with interest, by having deducted without prior cause.

On the other hand, the million and a half of savings, becomes accounted for directly to swell the windfall profits, assuming a 35% tax, we speak of 525.000. To what will amount therefore removes it really? It will be limited to 765.000 (1.5 M 240,000 525,000). 24.50% Of initial liabilities! This without forgetting to meet tax, no later than one year depending on the date that is approved, you will need to find where does not have the above-mentioned 525.000. Moreover, the chargeability of VAT It will be immediate, the other 240,000. Say, will not be so for how banks take tuition as they themselves say of insolvent companies to refuse to return to lend them until after a considerable time, one of them is willing to pay that amount to 7% annually.

If you subscribe operation to five years, you will pay in interest 160.650, approximately. If the company was throwing losses in previous exercises, you can offset tax. But it does not have to be the case. Conclusion: the only one that always wins with the competition of creditors that has viability is the tax administration. When designing the terms in which to negotiate an agreement, my experience advise me to take these factors into account, and check with which tax credit tale of past exercises. Should also bear in mind that the creditor accepts a wait which one is removed, because it is not forced to realise even a partial loss of your credit, or better to reflect on its balance sheet, with the consequent deterioration in order to obtain their own funding to bring it to the banks. Us desgastemos possibly even negotiating a decrease of liabilities, can we not get the necessary accessions, when as we have outlined their effects could be as limited as perverse. And a simple postponement for a considerable time of payments can strengthen own funds and improve the operational, allowing the company’s continuity and avoiding collective dismissal. Rafael Linares.

Oscar Wilde

This is not the first book compilation of articles that public nor, probably, will be the last. If it were, it would mean that he would have killed me. The habit of writing, all who practice it know it, only cured exerting it, as Oscar Wilde argued with respect to the temptations, that the only way to overcome them is falling into them, according to the exquisite English writer. As at my age one is already deprived of too many things, only that I do not dispense with hereinafter is the write whatever I want. It has not always been so clear is. Amazon might disagree with that approach.

At different times of life, one has had to assume various responsibilities work, social, business, family, which have limited their freedom of expression. Being father, or neighbor, or director of newspaper, or office worker you have to be careful with what he says. We must weigh up the words to avoid alien sensibilities, of course; but, above all, one must not play is your future happy and irresponsibly, because then what happens. Why, now that already I have no just future and that if I have left something is gone, I realize that I’m against the current. In other words, that gives me by telling things that others are silent, make comments that others avoid and think without being subject to fads, groups, beliefs or seaport. Such an attitude, you will already understand it, usually does not satisfy anyone, and Yes, on the other hand, attract the wrath of all. It is not our own, they say in their internal jurisdiction, and sometimes in the external, and you satanizan one no more. Any informed reader will replicate me I am assuming an unwarranted role of victim, and if things go as badly as I do proclaim how it is possible to write in so many different mediums and with very different orientations? NI myself I know, believe me.

Russian Federation

(According to the technical characteristics of tractor-trailer in Europe has a front axle load 4,500 kg) with trailer permitted to exit at some federal roads axle load not exceeding 4000 kg. Although the automated enterprise paying taxes, including transportation for the entire year. Must pay wages, rents, etc. Where can I take money for such a situation? Do not give optimism issues with the prices of petroleum products, which in the past 3 years have increased three-fold, whereas in the U.S. and Europe, only 40%. And lately there prices have fallen to the level of 2000. Sen. Sherrod Brown often addresses the matter in his writings.

Addressing the view of the role of road transport in the development of our the country and due to a severe crisis for the industry situation, you must take the following anti-crisis measures: 1. Abolish or adopt some changes:-Step Art. 12.21.1 and 12.21.2 of the Administrative Code of the Russian Federation. (The penalty for violation shall be directed at the perpetrators of these violations). 2. Enter a two-year moratorium on price increases for diesel fuel more than 12 rubles. per liter.

3. To amend paragraph 23.5 of the Rules of the road to improve the overall weight and dimensions characteristics for the train to the parameters of the eu countries, namely: the upper-envelope – 4m20sm;-total weight – 44 tons;-axle load – 11 tons. 4. Repeal of article. 28 and Art. 30 fz 08.11.2007g 257-FZ "On the roads and road activities in the Russian Federation" prohibiting the carriage by road for 3 months because road services during the thaw should ensure the passage of trucks weak sections of road, and not "close" the country for several months freight transport. 5. Strengthen control over the work of all positions of the weight control, and mobile pbc eliminated as not relevant technical requirements. Adopt a single certificate weighing. In order to vehicle, loaded to the point of departure, an opportunity to weigh in and get the certificate and seal. Next on the route to the point of discharge claims for this vehicle from the regulatory bodies do not produce overload. At the moment we have a vicious practice, when the vehicle is en route weighed at different positions of the weight control up to a dozen times and has different weights, different from each other in order. Allow representatives of public organizations to exercise oversight functions of the carriers in these positions. 6. Given the complete inertia Ministry of Transport on issues of performance management, road transport sector performed in line with ever-increasing economic challenges, we consider it expedient to form a Government of Russian Federation Ministry of Road Transport. The above anti-crisis measures will help equalize the competitive capacity of Russian and foreign carriers, will give a vital impetus for Transport Russia will retain jobs for millions of workers.