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EP Demands Accurate Information On Tax Evasion
5/16/2012 The European Parliament has recently passed a resolution calling for accurate
information on customs duty and value-added tax evasion in member states,
to protect the European Union’s financial interests and to prevent
misuse of its funds.
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Australia To Clarify GAAR
5/16/2012 Australian Assistant Treasurer David Bradbury has announced the formation of an expert roundtable to assist with the implementation of the government's clarifications of the definition of 'tax benefit' under Australia's general anti-avoidance rule.
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UK E-Seller Amnesty Deadline Looms
5/14/2012 HM Revenue and Customs has warned people trading on the internet and who may have tax irregularities that they now have just one month to take part in the e-sellers tax amnesty and avail of lower penalty rates.
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NZ Improves Taxpayer Information Sharing
5/8/2012 New Zealand’s Inland Revenue and the Ministry of Social Development are set to expand their information sharing practices to include the automatic sharing of relevant taxpayer information.
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Vale Suffers Setback In Brazilian Tax Fight
5/9/2012 The world's second largest mining company Vale SA, has announced that Brazil's
highest judicial authority, the Superior Court of Justice, has stripped the company
of an injunction it previously received which 'suspended the effects of the unfavourable
rulings related to the taxation of its foreign subsidiaries' earnings'.
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India To Defer GAAR Implementation
5/9/2012 India’s Finance Ministry is to push back the implementation of its controversial general anti-avoidance rule for a year and will amend some of its key provisions.
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HMRC Issues Electrician Amnesty Reminder
5/7/2012 HM Revenue and Customs has issued a reminder warning electricians that they have only a limited time left to register for a tax amnesty scheme that would allow them to pay any undisclosed tax owed.
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Left Demands Improvements To Swiss-German Tax Deal
5/7/2012 Despite cracks appearing in cross-party relations, Germany’s red-green federal
states, governed by both the Social Democrats and by the Green Party, are said to remain united in their firm opposition to the Swiss-German
tax deal, and in their demands for improvements to be made to the text.
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Armenian, Latvian Tax Agencies Sign Cooperation Pact
5/4/2012 The tax authorities of Latvia and Armenia have agreed to cooperate more deeply
on fiscal compliance issues, during a four-day meeting which culminated in the
signing of a memorandum of understanding.
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Irish Tax Debt Falls, Shadow Economy Targeted
5/4/2012 The latest annual report of the Irish tax authority, the Revenue Commissioners, shows 'solid performance in challenging circumstances', with enforcement efforts yielding an increase in tax receipts and a reduction in outstanding tax debt.
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Italy Hopes To Avoid Future VAT Increase
5/3/2012 In recognition of the need to reduce public expenditure as much as possible so
as to contain taxpayer burdens, the Italian government has announced the framework
of a spending review to be undertaken in the next month.
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Ireland To Tighten Tax Residence Rules
5/3/2012 Ireland's Minister for Finance Michael Noonan has launched a consultation
on possible revisions to the current tax residence rules designed to ensure that affluent individuals that have strong economic ties to Ireland but are not tax resident pay a 'fair contribution' in tax.
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Frieden Backs 'Inspirational' Swiss-German Tax Deal
5/2/2012 Luxembourg’s Finance Minister Luc Frieden has recently underscored that
the Swiss-German bilateral tax treaty will greatly influence and will be ‘inspiring’
for the ongoing debate within the European Union on the taxation of interest.
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Ireland, US In Talks Over FATCA
5/1/2012 Ireland and the United States are in talks to establish a common approach to the Foreign Account Tax Compliance Act, drawing on domestic and international tax legislation and treaties.
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EP Committee Seeks Wider FTT Net
4/30/2012 The Economic and Monetary Affairs Committee of the European Parliament has
said in a recently adopted resolution that the European Commission’s proposed
financial transaction tax should be better designed in order to capture more traders
and to make evading it unprofitable.
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Supreme Court Limits IRS In Tax Shelter Challenge
4/30/2012 The United States Supreme Court has rejected an attempt by the Internal Revenue
Service to use a longer six-year cut-off period under the statute of limitations,
rather than the usual three years, for its assessment of ‘Son of Boss’
tax shelter schemes.
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France Publishes Revised 2012 'Black List'
4/26/2012 French Finance Minister François Baroin and Budget Minister Valérie
Pécresse have recently updated the country’s ‘black
list’ of countries deemed to be ‘uncooperative’ in tax matters.
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Spain's Rubalcaba Slams Tax Amnesty Plans
4/17/2012 Leader of Spain’s main opposition Socialist Party Alfredo Pérez Rubalcaba has recently announced his party’s
intention to contest the constitutionality of the government’s planned
tax amnesty, to prevent implementation of the ruling People’s Party’s latest proposals.
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Charities Fear UK Tax Relief Cap
4/17/2012 Chief executives of the UK's top charities fear that the planned cap on tax relief will curb donations and have called on the government to scrap the proposals.
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IoM 50C Pension Scheme Falls Foul Of New QROPS Rules
4/16/2012 The Isle of Man government has responded to the recent update to UK rules regarding
Qualifying Recognised Overseas Pension Scheme, which now excludes transfers to
structures under Section 50C of the Income Tax Act 1970, known as 50C pension
schemes.
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Sarkozy Outlines Ambitious Campaign Tax Plans
4/13/2012 France’s outgoing President Nicolas Sarkozy has recently unveiled details
of his election proposals aimed at creating ‘a strong France’, and
containing a raft of tax measures, intended to attract voters.
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Osborne 'Shocked' By UK Tax Dodging
4/13/2012 George Osborne has admitted to being 'shocked' by high levels of tax avoidance amongst the UK's wealthiest people, hinting at his support for a so-called 'tycoon tax'.
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Future Bright For Panama: IMF
4/13/2012 The International Monetary Fund has published its Article IV report in respect
of Panama, noting that the country has exited the global downturn robustly, with
a well-capitalised banking system, but efforts should continue to build upon the
tax revenue base to reverse poor revenue performance witnessed last year.
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Offshore QROPS Domiciles Stunned At HMRC's Last-Minute Change
4/12/2012 The UK tax authority, HM Revenue and Customs
has indicated that tax
relief available on pension transfers, under so-called Qualifying Recognised
Overseas Pension Scheme structures, will no longer be available unless the Scheme
is offered within the territory in which the expatriate is newly resident, putting
a multi-million offshore industry at jeopardy.
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HMRC Could Investigate Apple's UK Tax Affairs
4/11/2012 Just days after it emerged that Amazon was under investigation by the UK taxman, Apple has come under fire for its payment of just GBP10m in UK corporate tax.
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Amazon Challenged Over UK Corporate Tax
4/9/2012 HM Revenue and Customs is said to be investigating Amazon for its failure to pay adequate corporate tax on its UK sales.
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OECD Issues New Peer Reviews
4/5/2012 The Organization for Economic Cooperation and Development, publishing eleven new peer reviews, has said that the vast majority of territories which have been subject to critical assessments have implemented satisfactory legislative regimes that can facilitate the exchange of information on request.
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Channel Islands Will Not Appeal UK VAT Ruling
4/6/2012 The Jersey government has decided not appeal the decision of the High Court in
London, which ruled that the United Kingdom government's decision to revoke Low-Value
Consignment Relief (LVCR), a value-added tax concession, for the Channel Islands
was consistent with European Union law.
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Ireland Faces Household Charge Backlash
4/3/2012 Action against Ireland's household tax continues apace, with only 61% of liable households expected to pay the tax and over 5,000 people marching through the streets of the capital in protest.
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UK Legislates For Budget Tax Measures
4/2/2012 The UK government has published Finance Bill 2012, which legislates for tax measures included in both the 2012 and 2011 Budgets.
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New Zealand Closes Livestock Tax Loophole
3/30/2012 New Zealand has closed a loophole which allowed farmers to use two different livestock valuation methods to gain an unfair tax advantage.
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HMRC Launches UK Tax Academy
3/30/2012 HM Revenue and Customs has launched a new Tax Academy in the UK, offering staff the chance to work towards two professional degrees.
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Liechtenstein Sends DTA With Germany To Parliament
3/29/2012 The Liechtenstein government has announced that it has recently submitted to parliament
for approval a report pertaining to the bilateral double taxation
agreement with Germany, aimed at preventing double taxation and tax evasion
in the area of taxes on income and on wealth.
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OECD Forum To Simplify Transfer Pricing Rules
3/30/2012 Meeting at the first Organization for Economic Cooperation and Development Global Forum on Transfer Pricing, tax officials from
90 countries agreed on the need to simplify transfer pricing rules, strengthen
the guidelines on intangible issues and improve the efficiency of dispute resolution.
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Jersey Assesses UK Stamp Duty Measures
3/29/2012 Jersey Finance, the agency responsible for the promoting the island's finance industry,
has responded to measures in the UK budget which seek to prevent stamp duty tax avoidance on the purchase of high-value property in the UK via offshore company structures.
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Switzerland Snubs Tax Deal With Austria
3/28/2012 The Swiss government has no firm plans to conclude a bilateral tax agreement with Austria to resolve the longstanding issue of undeclared bank accounts held by Austrian nationals in the Confederation’s banks despite claims to the contrary by the Austrian government.
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UK Budget Delivers Tax Cuts
3/23/2012 George Osborne has delivered a Budget that ‘unashamedly backs business’, slashing the top rate of personal income tax and accelerating corporate tax cuts.
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UK Court Winds Up 'Tax Umbrella' Services Firm
3/20/2012 Reed Umbrella Ltd, which serviced a discredited 'tax umbrella' scheme for the self-employed, has been wound up in the UK High Court in the public interest following an investigation by Company Investigations, part of The UK Insolvency Service.
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Indian Budget Signals Further Reform Delays
3/20/2012 India’s 2012 Budget has been unveiled, including a raft of tax measures designed to signal progress in the implementation of a direct tax code and a goods and services tax regime.
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South Africa Tightens Share Anti-Avoidance Provisions
3/19/2012 Within the recently-issued Taxation Laws Amendment Bill, which legislates for
the measures introduced in South Africa’s 2012-13 Budget, it has been disclosed
that technical corrections have been made to the third-party-backed preference
share anti-avoidance provisions.
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London Mayor Urges Closure Of Stamp Duty Loophole
3/12/2012 London's Mayor Boris Johnson has called for the closure of a stamp duty loophole he says is costing the Exchequer GBP1bn (USD1.6bn) a year.
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HMRC Issues UK Amnesty Deadline Reminder
3/12/2012 HM Revenue and Customs has issued a reminder to tutors and coaches that they have less than a month left to take advantage of a tax amnesty scheme.
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Sarkozy's 'Minimum Tax' To Hit 100 French Companies
3/13/2012 Around a hundred large groups would be affected by French President Nicolas
Sarkozy’s latest plans to introduce a minimum tax on the profits of large
international companies, according to his campaign spokesman and
former Ecology Minister Nathalie Kosciusko-Morizet.
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Vale Posts Brazilian Back Tax Case Collateral
3/12/2012 Vale, the world's second largest mining company, has clarified that despite being required to pay USD915m in judicial deposits, it remains confident of a favourable ruling in the tax
case with Brazilian authorities over back taxes, worth BRL25bn (USD13.9bn) as
it continues to pursue all legal avenues.
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Jersey Reports Record Tax Compliance Figures
3/9/2012 Jersey’s Tax Office has reported an all-time high tax collection rate of 99.6%
for 2011, markedly higher than that of the United Kingdom last year, which recorded a rate of around 96%.
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OECD Report Tackles Aggressive Tax Planning
3/8/2012 The Organisation for Economic Cooperation and Development has announced the launch
of its latest publication, aimed at aiding governments to tackle the
use of aggressive tax planning.
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Australia To Strengthen GAAR Legislation
3/6/2012 The Australian government is to introduce legislation intended to ensure the continued effectiveness of the country's general anti-avoidance rule.
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Bermuda Announces 2012 Budget
3/5/2012 Bermuda's Finance Minister Paula Cox has released the territory's budget for 2012, containing
a number of tax measures to boost tax revenues and employment.
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French Lawmakers Pass 2012 Collective Budget
3/2/2012 The French National Assembly has definitively adopted during a new reading the
government’s 2012 supplementary finance bill, a text which had previously
been rejected by the Senate, and providing notably for a rise in the standard
rate of value-added tax and for the introduction of a financial transactions
tax in France.
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Costa Rica Off French Tax 'Black List'
3/2/2012 Costa Rica has welcomed the decision of the French government to remove it from a 'black list' of
non-cooperative territories, a decision that the nation's Finance Minister said would have positive ramifications for investment flows.
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Barclays Responds To Tax Controversy
2/29/2012 While Barclays has confirmed that it is the bank at the centre of what HM Revenue and Customs has called two abusive tax avoidance schemes, it has stressed that it 'takes its responsibilities as a corporate citizen very seriously' and complies 'with the letter and spirit of all our obligations' under the UK banking code of conduct.
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IoM Intends No Tax On Capital Gains
3/1/2012 The Isle of Man has no intention of introducing taxes on capital gains, the island's
Treasury Minister, Eddie Teare has confirmed, clarifying the situation following
the removal of the island's deemed distribution regime.
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UK QROPS Proposals 'Grossly Unfair On Guernsey'
2/29/2012 Changes to tax regulations that aim to clamp down on the mis-selling of qualifying recognized overseas pension schemes will disproportionately affect Guernsey, which has a completely clean QROPS record with the UK tax authority, HM Revenue and Customs, according to a leading Guernsey QROPS provider.
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UK Blocks Tax Avoidance Scheme
2/28/2012 The UK has taken steps to close what it calls two highly abusive tax avoidance schemes, disclosed to HM Revenue and Customs by a bank.
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Romania Gets Tough On Tax Evasion
2/28/2012 Following hot on the heels of a recent announcement by Romania’s new Prime
Minister Mihai-Razvan Ungureanu of plans to clamp down on rampant tax evasion
in the country, around 30 individuals have been arrested on suspicion of tax avoidance
amounting to an estimated EUR20m (USD27m).
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UK Launches More Tax Taskforces
2/27/2012 The UK's HM Revenue and Customs will launch thirty new taskforces as it sets its sights on generating GBP50m from tax evasion crack-downs this year alone.
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Switzerland Confirms Financial Centre Strategy
2/27/2012 The Swiss Federal Council has recently held talks on a 'credible' financial centre strategy designed to deflect international criticism over issues such as tax and banking secrecy.
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Greece Signs Up To Multilateral Tax Convention
2/23/2012 Greece has become the latest signatory to the Convention on Mutual Administration
Assistance in Tax Matters, which promotes international cooperation in the assessment
and collection of taxes through multinational information exchange.
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Belgium Tax Man Targets Internet Sales Sites
2/22/2012 The Belgian tax authorities have recently announced that they are now closely monitoring
Internet sales websites, including eBay, in a bid to clamp down on Internet
traders failing to meet their tax obligations.
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Italian Tax Inspectors Blitz Courmayeur
2/22/2012 Tax inspectors from the Italian Revenue Agency have again taken to making spot
checks, this time at Courmayeur, to check whether its shops, restaurants and bars,
even those on the ski slopes of Mont Blanc, are issuing the necessary tax receipts.
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Switzerland Mulls 'White Money Strategy'
2/23/2012 Switzerland’s Finance Minister Eveline Widmer-Schlumpf has recently put
forward the idea of compelling Swiss banks to obtain in future a declaration from
their foreign clients confirming that their assets held in the Confederation are correctly
taxed.
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OECD Urges Norway To Rethink Capital Taxes
2/20/2012 The Organisation for Economic Cooperation and Development, in a recent report
on Norway's fiscal policy, has recommended a comprehensive review of the Norwegian tax regime with respect to capital taxation and its wealth tax.
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Russian Duma Ratifies Cypriot DTA Protocol
2/21/2012 Russia's lower house of parliament, the Duma, has ratified the pending Protocol
to the double tax avoidance agreement with Cyprus, confirming removal of
the nation from Russia's notorious 'blacklist'.
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 |
Jersey Reviewing FATCA Impact
2/17/2012 The Jersey government has published an initial response to the release of further details by the US tax authority and Treasury on the US Foreign Account Tax Compliance Act, which will impact Jersey's financial services industry.
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 |
Grenada To Ensure Adherence To Tax Standards
2/16/2012 The government of Grenada has established a high-level committee of public and
private sector individuals to aid the government in overhauling legislation regulating the territory's financial services sector to ensure adherence to international standards.
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Russia Prepares Posthumous Tax Evasion Trial
2/15/2012 Russia plans to undertake its first ever posthumous trial under a 2006 law permitting the trial of absentees, to examine the high-profile case of Sergei Magnitsky, a lawyer appointed by the Hermitage Capital Investment Fund, who was due to face charges of tax fraud but died, officially 'due to negligence', in a pre-hearing detention centre.
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Peru's Tax Revenues Soar
2/9/2012 Peruvian tax revenues increased by 13.4% in real terms as a result of the country's
strong economy and efforts to tackle tax evasion, with full-year revenues amounting to PEN75.5bn (USD28.1bn), Peru's tax authority, SUNAT has reported.
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France Intensifies Clamp Down On Tax Evasion
2/9/2012 The French budget ministry has recently announced that its legal arsenal to combat
tax fraud has been strengthened over the course of the past two years, and has
confirmed that measures designed to further toughen sanctions will be included
in the country’s next supplementary finance bill.
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Liechtenstein, UK Seal Tax Treaty
2/9/2012 During a recent working visit to Vaduz by Dave Hartnett, UK Permanent Secretary for
Tax, Liechtenstein and the UK initialled a landmark
comprehensive bilateral Income Tax Treaty, and extended the unique Liechtenstein
Disclosure Facility.
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Gibraltar, South Africa Sign TIEA
2/6/2012 Gibraltar's Minister for Financial Services, Gilbert Licudi, has welcomed the signing
of the territory's 20th tax information exchange agreement, with South Africa.
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Switzerland Yields To US Tax Demands
2/6/2012 Following mounting pressure from the US attorney’s office, Switzerland has
finally handed over to US investigators comprehensive, encrypted, banking data
pertaining to eleven Swiss banks, alleged to have aided wealthy Americans to evade
US taxes amounting to billions of euros.
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Panama Plans More TIEAs
2/1/2012 Panama's Minister for the Economy and Finance, Frank De Lima has confirmed
the government will continue to seek out tax information exchange agreements
with other nations despite having reached the twelve
agreement quota set for inclusion on the Organisation for Economic Cooperation
and Development's white list.
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India Signs Multilateral Tax Cooperation Convention
1/30/2012 India is the latest signatory to join the multilateral Convention on Mutual
Administrative Assistance in Tax Matters, an agreement drafted to promote international
tax cooperation.
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Greece Publishes List Of Tax Evaders
1/26/2012 True to its word, in a determined bid to clamp down on rampant tax evasion,
the Greek government has recently published a list of individuals alleged to
have evaded taxes in Greece to the tune of almost EUR15bn (USD19.5bn).
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France Eyes Tougher Tax Evasion Sanctions
1/25/2012 Determined to bring about a change in behaviour among individuals in France,
the French finance ministry reportedly aims to toughen existing sanctions applied
in the case of tax evasion to ensure that the provisions in place are sufficiently
‘dissuasive’.
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OECD Tax Forum Encourages Multi-Gov't Approach
1/24/2012 Tax administrations from 43 countries have concluded their 7th 'Forum on Tax Administration'
meeting, headed by the Organisation for Economic Cooperation and Development as
part of its policy agenda to unify advanced nations in its fight against tax evasion.
|
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Malta Signs Tax Info Sharing Pact With The Bahamas
1/23/2012 Malta on January 18, 2012, signed a Tax Information Exchange Agreement with the Bahamas, to enable the two nations' tax authorities to share tax information
on request.
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Miliband Comments 'Lack Credibility', Say Guernsey, IoM
1/20/2012 Guernsey and the Isle of Man have joined Jersey in denouncing as erroneous the comments
of the leader of the opposition Labour Party in the UK, Ed Miliband, in which
he called for the European Union to take action against territories such as the
Crown Dependencies on tax transparency concerns.
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Jersey Hits Back At Labour's Tax Haven Slur
1/19/2012 Jersey has responded to comments made by Ed Milliband, the leader
of the opposition Labour Party party in the United Kingdom, urging that action should be taken by the European Union against British Crown Dependencies,
including Jersey.
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France, Austria Successful In Combatting VAT Fraud
1/17/2012 The Franco-Austrian partnership agreement designed to strengthen the exchange
of information to uncover value-added tax fraud has proven to be highly effective
in practice, according to the Austrian finance ministry.
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BC Government Appoints Tax Panel
1/17/2012 The British Columbian government has appointed an Expert Panel on Tax to provide recommendations on business tax competitiveness and improvements to sales tax administration.
|
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Costa Rican Compliance Drive Brings Down Deficit
1/16/2012 The Costa Rican government has said that increased efforts to tackle tax avoidance and evasion
yielded a deeper-than-expected reduction in the territory's fiscal deficit
during 2011.
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UK Tackles Abuse Of Post-Cessation Trade Relief
1/16/2012 The UK government has announced that it is to introduce new legislation to block
a tax avoidance scheme involving post-cessation trade relief.
|
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Norway Launches New International Tax Unit
1/13/2012 A new unit responsible for international tax relations has been set up in the
directorate of taxes by Director General of the Norwegian tax administration,
Svein Ragnar Kristensen.
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 |
Russia Appoints 'Black Economy' Task Force
1/16/2012 Russian President Dmitry Medvedev (pictured) has instructed First Deputy Prime Minister Viktor Zubkov to establish a working group to fight financial crime, including tax evasion.
|
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Monti Seeks To Squash Italian Tax Evasion Culture
1/12/2012 The Italian tax authority has very publicly embarked on a raid of Cortina d'Ampezzo, one of Italy's most exclusive ski resorts, to demonstrate that Mario Monti's new government is taking a hard-line approach to tax evasion by actively challenging individuals and service sector companies that historically have significantly under-declared earned income.
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UK Launches Tax Fraud Disclosure Facility
1/12/2012 The UK's revenue agency is set to launch a new disclosure facility as it extends its tax fraud crackdown.
|
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Clegg Campaigns For 'Fairer' UK Taxes
1/5/2012 The government must make sure the tax system is fair, the Deputy Prime Minister has said, stressing that he hopes progress can be made on a general anti-avoidance rule.
|
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Greek Tax Evasion Investigators Challenge Government
1/2/2012 Two Greek prosecutors appointed to a judicial task force to tackle the nation's
widespread tax evasion problem have resigned from their posts claiming that the government
is interfering in high-profile investigations.
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Six Jailed In EU Carbon Trading Carousel Fraud Probe
12/28/2011 A Frankfurt court has sentenced six individuals to as long as seven years' imprisonment
for tax fraud as part of a larger European Union probe to bring those who profited
from manipulating the trade bloc's carbon emission permit trading platform to
justice.
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UK Issues Warning On Olympics Labour Taxes
12/21/2011 Employers taking on more staff ahead of the London Olympics must carry out checks to ensure their labour suppliers are paying the correct taxes, HM Revenue and Customs has said.
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US 'Near To Deal' With Swiss Banks
12/22/2011 Eleven Swiss banks are reportedly being offered a
deal by the United States government, under which they would not be prosecuted
if they were to disclose full details of their offshore business with US taxpayers.
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Irish Revenue Flags Compliance Risks
12/13/2011 The Irish Revenue must find ways to continue its staff reduction programme while not risking the efficiency of its compliance work, the office has said in its self-assessment paper.
|
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UK Delays Residency Test
12/9/2011 The Finance Bill offers a mixed bag to the UK's non-domiciled individuals, imposing on them a higher annual charge but delaying the introduction of a planned residence test for a year.
|
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Malta Extends Tax Amnesty Again
12/8/2011 The Maltese government announced on December 5 an extension to its Reduction in
Tax Penalties Scheme, which allows taxpayers with outstanding tax balances
for previous tax years to regularize their tax positions and benefit from reduced penalties.
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Japan, Jersey Sign TIEA
12/7/2011 The tax information exchange agreement between Japan and Jersey was signed
on December 2, 2011, in London by Keiichi Hayashi, the Ambassador of Japan to
the United Kingdom, and Ian Gorst (pictured), Jersey’s Chief Minister.
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UK To Launch Another Tax Amnesty
12/6/2011 Following on from compliance campaigns targetting certain 'high risk' professions and trades, the UK tax authority, HM Revenue and Customs, has announced another partial tax amenesty, this time focussing on unpaid tax owed by electricians.
|
 |
Australian Tax Changes Target Consolidated Groups
11/30/2011 The Australian government has decided to introduce changes to income tax law affecting consolidated groups. The changes relate to the way a consolidated group can deduct the costs allocated to some assets following a corporate acquisition.
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 |
France Strengthens Fight Against Tax Fraud
11/30/2011 French Budget Minister Valérie Pécresse has recently unveiled details of action taken by the French government to combat tax
fraud and tax evasion, in the presence of general rapporteur of the National Assembly
finance committee Gilles Carrez.
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UK Launches New Offshore Tax Unit
11/24/2011 A new specialist unit targeting those with undeclared offshore income has been launched by the UK tax authority, HM Revenue and Customs.
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