first_imgDear Editor,Citizens continue to witness the almost daily flagrant abuse of obligations by the leaders of the coalition, towards the implementation of key constitutional commissions. Only recently, David Granger’s violations took to a higher level as he publicly and shamelessly coaxed the North American Chapter of the PNCR to adopt approaches of the past to keep the party in power.The President should be wary that there are many among us who experienced the stifling 70s and 80s administered over by the PNC’s ruthless dictatorship policies. Let it be known, therefore, that everything will be done to prevent such a curse on our beloved country and fellow citizens from ever occurring again, by undemocratic approaches!Notwithstanding, however, citizens must recognise that even as this APNU/AFC Coalition attempts to stretch the tolerance levels of the majority beyond the maximum limit, it is necessary to point out that the need to allow the civil and judicial processes to be exercised must also be allowed in addressing these signals. They will be challenged and exposed without fear and with unquestionable boldness, because our country is deserving of the freedoms earned.As it relates to election matters, there is general awareness that the 2016 Local Government Elections are still largely un-finished; that serious problems in several Neighbourhood Democratic Councils (NDCs) and municipalities exist, which would significantly impact any upcoming elections. Important also is the big problem with the register of registrants which has to be resolved, as thousands of Guyanese are not registered at the place where they are living. Further, it is crystal clear that a new House-to-House registration is way overdue. Hence, it is imperative that the Guyana Elections Commission (GECOM) go into full operational mode, immediately.As it is, GECOM is dead with respect to functional transparency and nothing is happening in respect to election preparedness and readiness. But citizens have to be viper patient as these matters have to be addressed in due time even if delayed. It must be made clear to this Granger-led coalition that the Burnham era election approaches are also dead and gone. Rigging of elections will not be condoned and all the ‘unfit and improper staff’ at GECOM will have to be removed and a proper sanitisation done to reflect a balance.It is unacceptable that despite confirmation of serious misappropriations, corruption and blatant pilfering at the GECOM Secretariat reported by the Auditor General, the same persons will be approved to oversee the systems of voting. Rationally, the cleansing should have commenced before the millions of dollars were approved by Parliament for the same corrupt persons to steal.The use of the term ‘bitter and contaminated’ in describing the level of accountability and transparency at GECOM is mild and indeed an understatement. Even after the significant procurement breaches reported by the Audit Office; the Minister of Finance recently reported that GECOM did not submit a procurement plan which was a requirement according to the 2018 budget circular. It is the same questionable characters overseeing the process and who will be involved in monitoring election matters.Sincerely,Neil Kumarlast_img read more

first_imgVeteran Brittany Salmon placed second in the pole vault, clearing 3.97m. Christiana Augustin finished third in the 3000m in 9:49.05, while rookie Emily Branderhorst was fourth in the women’s high jump, clearing 1.68m. Story Links Spire D1 Invitational (Results) Second-year standout Lucia Stafford was the first to cross the finish line in the women’s 800m in 2:03.69, with veteran Madeleine Kelly right behind her in 2:04.96. Stafford also won the women’s 1000m in 2:42.98 and Avery Garrett-Patterson placed third in 2:46.72, while Kelly won the women’s 600m in 1:29.38. Jazz Shukla was fourth in 1:31.33. Tess McDonald led a small Toronto contingent in Windsor, finishing second overall in the triple jump (11.63m). Alex Lau finished fourth in the pole vault, clearing 4.28m. Anthony Kwan placed third in the men’s 60m hurdles in 8.47, while Lindsay Brandys was fourth in the women’s 300m in 39.72.For more information, scores and highlights on your favourite U of T athletes and teams, please visit www.varsityblues.ca. Don’t forget to follow us on Twitter, Instagram or Facebook for the latest and greatest in Varsity Blues intercollegiate athletics.   Print Friendly Version Members of the University of Toronto Varsity Blues men’s and women’s track and field teams competed at the Spire D1 Invitational and Windsor Team Challenge this past weekend (Feb. 9-10). Leading Toronto’s men at Spire was Jack Berkshire. Berkshire won the 300m in 34.12, with Alex Augimeri placing fourth. Noah Defreyne finished fourth in the 1000m in 2:26.80, with Craig Klomp (2:27.06) and Riley Alvarez (2:29.90) right behind him. Windsor Team Challenge (Results)last_img read more

first_img0Shares0000agMADRID, Spain, March 12- Barcelona assistant coach Jordi Roura said his team were ready to “revolutionise” their tactics as they look to overturn a 2-0 first leg defeat in Tuesday’s Champions League return against AC Milan.That loss has given Barca a mountain to climb to make the quarter-finals and Roura says the Catalan club will have to consider every option. “We shall have to see how the match progresses. If we get to a point where we have to execute a tactical revolution then we shall do so,” said Roura, who will be on the bench as coach Tito Vilanova remains having cancer treatment in New York.Roura said he had been pondering strategy and his best team line-up but insisted he had more or less decided on his game plan without giving anything further away.He also said he was optimistic that midfield star Xavi Hernandez would be fit despite fears he might miss out owing to a thigh injury.“He is doing very well – but we shall have to wait for the final training session (on Tuesday) to make a final decision,” Roura said.Meanwhile, Barcelona defender Gerard Pique insisted Monday the Spanish giants could overcome the 2-0 first-leg loss in their Champions League Last 16 clash with AC Milan when they meet here for the second leg on Tuesday.“We have one of the best teams in the history of this club and we know our qualities,” Pique told a news conference.“I have no doubt that despite the criticism of recent weeks this team is going to respond tomorrow,” the 26-year-old Spain international added.Barcelona are running away with the Spanish league title, holding a 13 point lead, but have been off form over recent weeks.They suffered a 2-0 away loss to Milan and two defeats to their rivals Real Madrid in the league and Spanish cup.“Perhaps we played three not very good games, but we are having a brilliant season,” Pique said, highlighting Barcelona’s haul of more than 80 league goals.“Yes, we’re going to play against an Italian team tomorrow that will try to close things down. But the chances will come, I am sure.“A single goal by Milan would hurt us a lot. We will try not to let one in,” he added. “But this (Barcelona) team is capable of scoring four. It will be difficult, but it is possible.”0Shares0000(Visited 1 times, 1 visits today)last_img read more

first_imgShare This!This is the final area music blog for AtMousePhere! If you’ve been wondering what’s next, we are going to start covering the music of some of the specific attractions of Walt Disney World and Disneyland. If you have any recommendations on where to start, comment below!If you haven’t read Part 1 of the Disney California Adventure AtMousePhere, we covered the music of Buena Vista Street, Hollywood Land, A Bug’s Land, and Pacific Wharf. Today we cover the final lands, exploring the music of the current incarnations of Grizzly Peak (and the Airfield), Paradise Pier (and Park), and Cars Land!Grizzly PeakGrizzly Peak used to consist of a smaller footprint in DCA. However, in 2015 the Condor Flats name was retired and Grizzly Peak inherited the land, renaming it “Grizzly Peak Airfield.” As a result, there are two separate areas of music – one surrounding the area by Soarin’ and one surrounding the area of Grizzly River Run.Grizzly Peak Airfield’s music is very sweeping and large. It’s music you’d want to have at your disposal when looking over a land like Yellowstone, Yosemite, or the Grand Canyon.Not all of the music you’ll hear here is soundtrack-based. Quite a few of the pieces are strict compositions. For example, composer Tim Janis’ album American Horizons provides fodder for at least three pieces, including “The Rocky Mountains,” “Hillside Meadow,” and “Summer’s Glory.” Two other Janis albums can also be heard: A Quiet Shore and Coastal America. Patrick Doyle has also contributed music from his album Impressions of America like “The Great Plains.”Movie soundtracks that can be heard here include “The Patriot” from The Patriot, “The Wave” and “Opening” from Angels in the Outfield, “Leaving Birch Ridge” from Iron Will, and the Dragonheart Album Finale. There’s even some Disney Fairy music – the “Fairy Dusted Festival” from The Pirate Fairy.Over in Grizzly Peak, the music is much more laid back, and consists of a lot of acoustic guitar. If Frontierland had been built today, this would be the kind of music heard there. Some of the music includes “Whistlin’ Rufus” by Dan Crary, “Goat Island” by John Renbourn, “Opportunity” by T.J. Baden, “Taylor Willobee” by Rodney Crowell, and “The Claw” (no, not that Claw, little Toy Story aliens) by Clint Black.Paradise PierLike Grizzly Peak, this area is split into two kinds of music, as well. By the rides and carnival games (Paradise Pier), the music is kind of a combination of the music of Buena Vista Street. This is a stark change to the former loop, which consisted of songs reinvented into a calliope sound.Some people have complained that this music is too similar to the land I referenced above. I would agree with that sentiment. However, the whole area is supposed to be reminiscent of a Victorian boardwalk theme park, so the music does reflect that.Don Neely’s Royal Society Jazz group makes an appearance again with songs like “Mule Face Blues,” “Boogie Woogie,” and “New Moten Stomp.” The Paragon Ragtime Orchestra features several pieces, including “Dynamite Rag,” “Paragon Rag,” “On Jersey Shore,” “Chatterbox Rag,” “Slippery Hank,” and “Grizzly Bear Rag.” As you can see, ragtime is the name of the game on the boardwalk.Near the World of Color viewing area and stretching over to the Silly Symphony Swings is what is known as Paradise Park. (This is my favorite area of all of DCA!) The music is generally more laid back, with a bit of a swing. This is perfect for strolling around, which is what most people do around that area when they aren’t waiting for World of Color.If any music was going to be reminiscent of Main Street U.S.A., this is the area for sure. If you put the two area loops back-to-back, I’m sure you’d be hard-pressed to find out when one loop stopped and the other one started.Here is a list of some of the songs heard:“Fragrance” by the Palm Court Theatre Orchestra“Oh, You Beautiful Doll” by Ian Whitcomb“Tell Her at Twilight” by the Palm Court Theatre Orchestra“La Petite Tonkinoise” by the Palm Court Theatre Orchestra“Sun Flower Slow Drag” by The New Century Ragtime Orchestra“Fashionette” by Anthony Godwin“Silver Heels” by Ian Whitcomb“The Red Back Book: The Chrysanthemum” by Scott Joplin“The Memphis Blues” by Paragon Ragtime OrchestraCars LandDisney was very transparent with the music of Cars Land when it opened in 2012. They released a limited edition soundtrack with 13 of the songs that can be heard in that area, including the music heard on the Radiator Springs Racers attraction.However, this is definitely not all the music heard in the area! Songs change depending on where you are. Near Flo’s V8 Cafe, for example, the music consists of the Motown sound, with songs by Diana Ross and the Supremes, The Chiffons, Aretha Franklin, The Crystals, and Kim Weston.Near Luigi’s Rollickin’ Roadsters (formerly Luigi’s Flying Tires) you’ll hear music that will remind people of Italy, by the likes of Dean Martin, Perry Como, Louis Prima, Sophia Loren, and Rosemary Clooney. Some of it is Italian, and some of it simply has a flair that reflects the Italian atmosphere.Ramone’s shop uses songs from War, Ritchie Valens, and Sam the Sham and the Pharoahs.Over on the main drag of Route 66 we find the brunt of the Cars Land music. Most of these songs were originally recorded in the 1940s, 1950s, and 1960s and revolve around cars, the open road, and vacations. The two most famous songs from this area are definitely “Route 66” by Chuck Berry and “Sh-Boom (Life Could Be a Dream)” by the Chords. (The latter piece is always played when Cars Land turns on all its neon lights at dusk.)If you want a giant, exhausting track listing from all of Cars Land, you can visit this blog by Mouse Troop. They even include all the songs near Mater’s Junkyard Jamboree, which is just a bunch of original songs sung by Larry the Cable Guy. And with that, we’ve covered every single Disney land in the United States! From Main Street U.S.A. and Innoventions to Critter Country and Paradise Pier, the AtMousePhere has been recovered through hours and hours of research and clarification.I hope you’ve enjoyed the ride; I know I have!For requests for future AtMousePhere articles, please comment below. Let me know your favorite area music loop from the ones that have been covered in AtMousePhere. And if anything changes, please let me know. I would love to be able to update the articles with current music tracks!last_img read more

first_imgBy Paul LeckerSports ReporterMARSHFIELD — The Marshfield Columbus Catholic girls basketball team came out firing and never let up, using pressure defense and hot 3-point shooting to blow past Spencer 57-28 in a Cloverbelt Conference East Division matchup Thursday night at Columbus Catholic High School.The Dons forced 28 turnovers, made 11 of 21 3-point attempts, and shut out Spencer in both the second and fourth quarters on their way to the 29-point win. Columbus Catholic improved to 4-2 overall and 2-0 in the Cloverbelt East. Spencer is left still searching for its first win, falling to 0-3 and 0-2 in the conference.“We’re small, we know can shoot the ball from the outside, and when we’re open we know we’re going to knock them down,” Columbus Catholic coach Bryan DeVries said. “We run quite a few sets to get those looks, and fortunately tonight for us they were going in.”Spencer used a 9-1 run over the final 2:48 of the first quarter to take a 13-12 lead despite three 3-pointers from the Dons.Sydney Kind scored five points in the run to put the Rockets ahead. However, they could not maintain their hot start.Columbus outscored the Rockets 17-0 in the second quarter as Spencer turned the ball over on each of its final eight possessions of the half.Jessica Trad had 11 of her game-high 21 points in the second quarter for the Dons, including a pair of 3-pointers, and Columbus led 29-13 at halftime.“Based on our size, we’re going to have to play a full-court game most of the time,” DeVries said. “We’re 4-2. We’ve had our ups and downs, and haven’t played our best yet. We’re real happy with the way things are going. They gelled tonight, and it was really fun to watch.”Abby Baierl had a pair of 3-pointers in the third quarter as the Dons made their first five shots from long range in the period. Natalie Pospyhalla had a 3-pointer to push Columbus’ lead to 48-23 with 1:50 to go.Kallie Reckner hit a 3-pointer and another hoop to bring the Rockets to within 20, but again they could not score in the fourth quarter as they missed all 12 shot attempts.“We’re seeing some things late, and we’re still trying to fit it in there,” Spencer coach Brian Abel said. “That’s the way it goes when you have an inexperienced varsity team. We’re young. We’re growing. Every game we’re just trying to learn.”Baierl finished with 16 to go with Trad’s 21, and each made five 3-pointers for the Dons in the win. Reckner led Spencer with 10 points.Spencer hosts Owen-Withee on Friday night. Columbus is off until next Tuesday when it plays at Loyal.(Hub City Times Sports Reporter Paul Lecker is also the publisher of MarshfieldAreaSports.com.)Dons 57, Rockets 28Spencer 13 0 15 0 – 28Columbus Catholic 12 17 19 9 – 57SPENCER (28): Courtney Buss 2-4 1-2 5, Macie Weber 1-2 0-0 2, Nadia King 0-3 0-2 0, Kallie Reckner 4-7 0-0 10, Cinnamin Harwood 0-0 0-0 0, Jessica Becker 0-0 0-0 0, Liz Endreas 1-1 0-1 2, Katie Fleischman 0-1 0-0 0, Katlynne Walter 0-1 0-0 0, Lexi Baehr 0-6 0-0 0, Abby Varsho 1-2 0-2 2, Sydney Kind 2-9 0-0 5, Melissa Lehman 1-1 0-0 2. FG: 12-37. FT: 1-8. 3-pointers: 3-15 (Reckner 2-4, Kind 1-7, Baehr 0-4). Rebounds: 26 (Varsho 5). Turnovers: 28. Fouls: 14. Fouled out: none. Record: 0-3, 0-2 Cloverbelt Conference East Division.COLUMBUS CATHOLIC (57): Meena Thill 0-0 0-1 0, Alexandra Hutchison 1-4 3-4 6, Alishia Reigel 0-2 0-0 0, Kendra Baierl 1-2 0-2 2, Jessica Trad 7-13 2-4 21, Abby Baierl 6-10 0-0 17, Natalie Pospyhalla 1-1 2-2 5, Hannah Stratman 1-5 0-0 2, Tara Brock 2-2 1-5 5. FG: 19-39. FT: 8-18. 3-pointers: 11-21 (A. Baierl 5-8, Trad 5-7, Pospyhalla 1-1, Stratman 0-3, Hutchison 0-2). Rebounds: 22 (Brock 9). Turnovers: 16. Fouls: 12. Fouled out: none. Record: 4-2, 2-0 Cloverbelt East.last_img read more

first_imgSouth African Finance Minister TrevorManuel (Image: World Bank)Tamara O’ReillyDespite the current turmoil in global economies, South Africa’s long-term economic outlook remains favourable, thanks to the country’s sound monetary policies.That’s the view of Finance Minister Trevor Manuel during his announcement of the country’s 2008/2009 budget allocations at a sitting of Parliament on Wednesday 20 February.“It is precisely because of the macroeconomic policies in place since 1996 and the fiscal stance in operation that we can be confident that we will weather this storm,” he said. “Key policy anchors are in place to provide a solid mooring while enabling the economy to adapt to the cross-currents.”The South African economy has expanded continuously since September 1999 slowing slightly in 2001 and 2002. Gross domestic product has increased by around 5% since 2003 – the longest uninterrupted period of growth on record for the country.Job creationA pressing issue for Manuel was the country’s high level of unemployment. He acknowledged that despite the implementation of several job-creation programmes the economy was still feeling the knock of joblessness. He said the government’s response to this challenge needs to be better coordinated, as it is central to winning the war on poverty.To this end, tax support for small businesses as well as options for a wage subsidy where public funds will be used to reimburse employers was being examined.Other spending priorities for the year were health, education and social spending.EducationOver the next three years, South Africa’s nine provinces have over R18 billion to spend on school infrastructure and equipment.“In 2007/08, education spending in total exceeded R105 billion, rightly signifying that investing in the capabilities on which dignity, self-reliance and social progress are built, is at the centre of our development strategy,” Manuel said.“And so we have an obligation to ensure that our democracy is invigorated by schools that are equipped and furnished, curricula that are right for our times.”The expansion of the early childhood education programme, a further 600 000 children will be accommodated in the education system. Also, fewer children will go hungry at school this year as spending on the School Nutrition Programme has increased by over 30% to reach about 7-million children.Tertiary institutions also got a bite out of the pie, with additional to higher education and the National Student Financial Aid Scheme.Social securityTurning to social security, Manuel announced that an inflation-linked increase in grants currently paid to 12.4-million South Africans will also be put in place. Disability and old age grants will increase by around 8%, while child support grants will see two increases this year – in April and October. These increases alone amount to R12-billion over the next three years.Male pensioners will also be collecting their grants earlier, with the qualifying pension age for men being reduced from 65 to 63 this year, to 61 in 2009 and to 60 by 2010. As of January 2009, the qualifying age for child support grants will be raised by a year to 15.HealthAs a result of increased salaries and improved training, more than 39 600 health workers have joined the health fraternity over the past four years, Manuel said. A further 25 000 posts will be filled by 2010. More than R1.5-billion will be spent on additional wages for nurses and spending on HIV/Aids programmes will run into the R4.5-billion range by 2010.In a bid to create synergy between Western and traditional methods of healing, government will look at means to set up clinics and operating rooms for traditional health practitioners.CrimeMore money will be spent on the fight against crime. An additional 8 500 police officials will be employed, reaching 200 000 by 2010. The money will also go to modernising the handling and recording of documentation at police stations and courts, and constructing 40 more new police stations.“While acknowledging that there is much to be done to improve law enforcement and courts administration, the statistics show that progress is being made and we are mindful of the debt we all owe to those whose work involves exposure to danger and heavy caseloads,” said Manuel.TaxApart from the R7.7-billion tax relief for individuals, corporate taxes have been cut by 1% to 28%, a move expected to spur on investment.Good news for small businesses with a turnover of less than R1-million was that a presumptive turnover tax will be charged as an alternative to income tax and value-added tax.As he does every year, Manuel again raised what is known in South Africa as the “sin taxes”, with consumers having to cough up more for cigarettes and alcohol. Cigarettes will go up by 66c, while alcohol will increase by up to R2, 17 for spirits.ElectricityOn the back of the electricity crisis, government has opted to help out electricity supplier Eskom with a R60-billion loan over the next five years to finance their capital investment programmes.“Eskom’s tariffs were steadily reduced in real terms during the 1980s and 1990s, so that electricity prices in South Africa are now far lower than in any other comparable country, and well below full economic cost. The tariff structure is now too low to support the required borrowing,” said Manuel.About R2 billion has been set aside over the next three years to support programmes aimed at encouraging more efficient use of electricity and generating energy from renewable sources.Related articles‘Business unusual’ for a better lifeSouth Africa tackles power crisisSouth Africa’s economyUseful linksNational TreasurySouth African Government OnlineSouth African Revenue Servicelast_img read more

first_imgRelated Posts 8 Best WordPress Hosting Solutions on the Market Tags:#Podcasts#web Chris Lydon’s new public radio show, Open Source, goes live. First show is on Web 2.0!Chris wrote afterwards: “‘The revenge of the sources’ was a great line from Dave Winerña powerful capsule of the driving energy in Web expressionism.” A Web Developer’s New Best Friend is the AI Wai…center_img Why Tech Companies Need Simpler Terms of Servic… Top Reasons to Go With Managed WordPress Hosting richard macmanuslast_img read more

first_imgmike melanson Top Reasons to Go With Managed WordPress Hosting 8 Best WordPress Hosting Solutions on the Market The long and short of it this morning is don’t go to Twitter.com. The site is currently experiencing what might be a number of security issues, with the most obvious one being a security exploit pointed out by security firm Sophos, that can execute code when you mouseover a link in your Twitter feed. The security flaw is an XSS, or cross-scripting, exploit that allows malicious Javascript to be inserted into a tweet, which can then run code on your computer.According to severalsources, the exploit has quickly changed over time this morning, and users do not even need to mouseover a link to be affected by the flaw. Update: 10:40 AM – Twitter has posted a full explanation of today’s incident. Update: 7AM – Twitter now says that the XSS attack has now been “identified and patched”.We’ve identified and are patching a XSS attack; as always, please message @safety if you have info regarding such an exploit.We expect the patch to be fully rolled out shortly and will update again when it is.Already, Favstar has seen more than 24,000 retweets of one particular implementation of the bug. A quick look at the trending topics this morning shows quite how quickly the exploit has spread, with “Exploit”, “Security Flaw”, “Mouseover”, “Onmouseover” and “XSS” taking up five of the top 10 topics. Both Mashable and TechCrunch report having seen the exploit used to open pop-up windows, redirect users to porn sites and simply do “funny, rick-rolling type stuff”, but the nature of the exploit appears to be changing quickly as the morning goes on. Goerg Wicherski, a Kaspersky Lab Expert writing on the exploit warns that users should turn off Javascript for Twitter. “It is possible to load secondary Javascript from and external URL with no user interaction, which makes this definitely wormable and dangerous,” he writes.Twitter user Judofyr noted earlier this morning that there appeared to be an “ugly XSS hole in Twitter right now” and now says that, as far as he knows, he “started the first worm” but can’t say for sure.For now, if you really need to feed the Twitter addiction, it appears that third-party clients are standing up against the attack, so go with that. But the best bet with the website (although the new Twitter.com doesn’t appear affected) is to avoid it until further notice. A Web Developer’s New Best Friend is the AI Wai…center_img Related Posts Tags:#news#web Why Tech Companies Need Simpler Terms of Servic…last_img read more

first_img HomeWeb DesignApplications Of Machine Learning For Designers Posted on 24th April 2017Web Design FacebookshareTwittertweetGoogle+share Applications Of Machine Learning For DesignersYou are here: As a designer, you will be facing more demands and opportunities to work with digital systems that embody machine learning. To have your say about how best to use it, you need a good understanding about its applications and related design patterns.This article illustrates the power of machine learning through the applications of detection, prediction and generation. It gives six reasons why machine learning makes products and services better and introduces four design patterns relevant to such applications. To help you get started, I have included two non-technical questions that will help with assessing whether your task is ready to be learned by a machine.The post Applications Of Machine Learning For Designers appeared first on Smashing Magazine.From our sponsors: Applications Of Machine Learning For Designers Related postsInclusive Components: Book Reviews And Accessibility Resources13th December 2019Should Your Portfolio Site Be A PWA?12th December 2019Building A CSS Layout: Live Stream With Rachel Andrew10th December 2019Struggling To Get A Handle On Traffic Surges10th December 2019How To Design Profitable Sales Funnels On Mobile6th December 2019How To Build A Real-Time Multiplayer Virtual Reality Game (Part 2)5th December 2019last_img read more

first_imgThe IRS has requested comments on a proposed revision to the template used in drafting Advance Pricing Agreements (APAs). The template will be used for APAs requested under Rev. Proc. 2015-41, I.R.B. 2015-35, 263. Moreover, the template contains certain modifications to conform to Rev. Proc. 2015-41. The proposed template is longer than previous templates because it is more comprehensive. The template will also assist taxpayers by providing an APA drafting roadmap.Proposed RevisionsThe revision is intended to: (1) enable quicker and more accurate drafting of APAs; (2) provide additional guidance to taxpayers in preparing the proposed draft APA that is required as part of an APA Request; (3) help Advance Pricing and Mutual Agreement Program’s (APMA’s) review of draft APAs; and (3) aid the Mutual Agreement process for bilateral and multilateral APAs. In order to achieve these goals, the template provides menus of options for selection. These options include a variety of situations, to minimize the need for custom drafting and negotiation over the text of the APA.Further, the template also includes: (1) a large table of defined terms; (2) more detail on certain topics such as financial statements, conforming adjustments and the early termination of an APA; and (3) certain select options that will require special justification by a taxpayer that proposes to use them. Moreover, Appendix A of the template, that addresses covered issues, covered methods, income reporting and conforming adjustments and Appendix B, which addresses critical assumptions, are written to be easily adapted for use in a competent authority Mutual Agreement if a treaty partner is willing to use them.In addition, Microsoft Word and Adobe PDF files for both the template and the filled-in example can be requested by sending an email to lbi.ttpo.apma.feedback@irs.gov . The subject line should read “request.”Comments RequestedComments should be submitted by October 31, 2017, and sent to lbi.ttpo.apma.feedback@irs.gov with the subject line “comments.” Narrative form rather than markup should be used. Particular page references to the template or example are required to follow the pagination of the Adobe PDF files.Need to know more about APAs? CCH CPELink has lots of international tax classes Login to read more tax news on CCH® AnswerConnect or CCH® Intelliconnect®.Not a subscriber? Sign up for a free trial or contact us for a representative.last_img read more