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  • JAS UK's pharma and healthcare division recently inaugurated a temperature-controlled storage facility in London.

    #JASUK #WholesaleDistributionAuthorisation #MedicineandHealthcareProductsRegulatoryAgency #MHRA #WDA
    JAS UK's pharma and healthcare division recently inaugurated a temperature-controlled storage facility in London. #JASUK #WholesaleDistributionAuthorisation #MedicineandHealthcareProductsRegulatoryAgency #MHRA #WDA
    WWW.STATTIMES.COM
    UK’s MHRA grants pharma WDA(H) license to JAS
    JAS UK's pharma and healthcare division recently inaugurated a temperature-controlled storage facility in London.
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  • Facility to consolidate storage and distribution of parts and accessories into a single depot.

    #DBSchenker #Ford #logistics #DubaiLogisticsDistrict #DubaiWorldCentral
    Facility to consolidate storage and distribution of parts and accessories into a single depot. #DBSchenker #Ford #logistics #DubaiLogisticsDistrict #DubaiWorldCentral
    WWW.STATTIMES.COM
    DB Schenker, Ford team up for 42,000 sq.m. parts distribution centre
    Facility to consolidate storage and distribution of parts and accessories into a single depot
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  • West Coast 3pl Warehouse
    CDL Logistical USA specializes in full fulfilment services on the West Coast, seamlessly integrating technology, logistical experience, and a dedication to client satisfaction. CDL Logistics USA navigates the complicated world of order fulfilment, warehousing, and distribution to deliver personalized solutions for organizations looking for efficient operations. With state-of-the-art facilities strategically placed on the West Coast, our services include inventory management, order processing, and shipping, allowing businesses to focus on development and innovation while leaving the complexities of logistics in experienced hands. The website is a portal to our cutting-edge solutions, providing insights into our capabilities and demonstrating our commitment to excellence in meeting the individual demands of each customer.
    https://cdllogisticsusa.com/west-coast/3pl-warehouse-services
    West Coast 3pl Warehouse CDL Logistical USA specializes in full fulfilment services on the West Coast, seamlessly integrating technology, logistical experience, and a dedication to client satisfaction. CDL Logistics USA navigates the complicated world of order fulfilment, warehousing, and distribution to deliver personalized solutions for organizations looking for efficient operations. With state-of-the-art facilities strategically placed on the West Coast, our services include inventory management, order processing, and shipping, allowing businesses to focus on development and innovation while leaving the complexities of logistics in experienced hands. The website is a portal to our cutting-edge solutions, providing insights into our capabilities and demonstrating our commitment to excellence in meeting the individual demands of each customer. https://cdllogisticsusa.com/west-coast/3pl-warehouse-services
    3pl Warehouse Services West Coast - CDL Logistics
    Get 3pl Warehouse Services in West Coast. Visit CDL Logistics one of the best 3pl warehouse fulfillment center in West Coast which provides the best 3pl warehouse services in West Coast USA.
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  • What is an ordinary share for ESS/ESOP purposes?

    he general tax rules relating to the taxation of an employee share scheme (ESS), or an employee share option plan (ESOP) are outlined in Division 83A of the Income Tax Assessment Act 1997 (General ESS Tax Rules).

    The General ESS Tax Rules are aimed at taxing participating employees on any discount they receive on the grant of an ESS interest (including shares or options in a company) either:

    upfront – in the income year of the grant; or
    subject to meeting certain conditions – at the earlier of various future events, for example:
    vesting;
    exercise; or
    the 15th anniversary of the cessation of the employment to which the ESS interests relate (known as the deferred taxing point).
    Notwithstanding the General ESS Tax Rules, Australia has a concessional tax regime for eligible start-up companies and employees for both ESS and ESOP (Start-Up ESS Tax Rules).

    For more information on the General ESS Tax Rules and the Start-Up ESS Tax Rules – see here or check out our Start-Up ESOP Explainer Video here.

    Both the General ESS Tax Rules and the Start-Up ESS Tax Rules require that:

    A share plan involves ordinary shares; or
    A rights plan (including an options plan) involves options over ordinary shares.
    This is relevant as some founders seek to issue limited-rights shares to employees to maintain total control, such as non-voting shares.

    What is an ordinary share?
    Neither the General ESS Tax Rules nor the Start-Up ESS Tax Rules define the term, ordinary share and, therefore, we need to look to the common law.

    In Norman v Norman (1990) 19 NSWLR 314, McLelland J held:

    “The expression ‘ordinary shares’ is [not] defined … in the articles of association nor in the Companies Act 1961 which was in force at the time of incorporation of the company. Counsel was unable to refer me to any authority in which the expression has been defined.

    . . .

    In my opinion in ordinary usage the meaning of the expression ‘ordinary shares’ is, and was in 1971, “shares other than preference shares.”

    Further, in outlining its view as to whether interests in a corporate limited partnership were ordinary shares for ESS purposes, the Commissioner states in ATOID 2010/62:

    “Whether a share is an ordinary share in a company for the purposes of the condition in subsection 83A-35(4) of the ITAA 1997 is to be determined by considering the rights attached to the share in relation to distributions of profits and capital and on winding up of the company, as compared to other shares in the company. Shares that have a priority as to dividends or distributions in the event of winding up are preference shares. If shares are not preference shares, they are ordinary shares”

    Therefore, non-voting or other special classes of shares can qualify as ordinary shares for ESS purposes provided that they do not have any preference as to the distribution of profit or capital, either during the life of the company or on a winding up.

    employee share scheme
    https://mosaictaxlegal.com.au/employee-share-schemes/
    What is an ordinary share for ESS/ESOP purposes? he general tax rules relating to the taxation of an employee share scheme (ESS), or an employee share option plan (ESOP) are outlined in Division 83A of the Income Tax Assessment Act 1997 (General ESS Tax Rules). The General ESS Tax Rules are aimed at taxing participating employees on any discount they receive on the grant of an ESS interest (including shares or options in a company) either: upfront – in the income year of the grant; or subject to meeting certain conditions – at the earlier of various future events, for example: vesting; exercise; or the 15th anniversary of the cessation of the employment to which the ESS interests relate (known as the deferred taxing point). Notwithstanding the General ESS Tax Rules, Australia has a concessional tax regime for eligible start-up companies and employees for both ESS and ESOP (Start-Up ESS Tax Rules). For more information on the General ESS Tax Rules and the Start-Up ESS Tax Rules – see here or check out our Start-Up ESOP Explainer Video here. Both the General ESS Tax Rules and the Start-Up ESS Tax Rules require that: A share plan involves ordinary shares; or A rights plan (including an options plan) involves options over ordinary shares. This is relevant as some founders seek to issue limited-rights shares to employees to maintain total control, such as non-voting shares. What is an ordinary share? Neither the General ESS Tax Rules nor the Start-Up ESS Tax Rules define the term, ordinary share and, therefore, we need to look to the common law. In Norman v Norman (1990) 19 NSWLR 314, McLelland J held: “The expression ‘ordinary shares’ is [not] defined … in the articles of association nor in the Companies Act 1961 which was in force at the time of incorporation of the company. Counsel was unable to refer me to any authority in which the expression has been defined. . . . In my opinion in ordinary usage the meaning of the expression ‘ordinary shares’ is, and was in 1971, “shares other than preference shares.” Further, in outlining its view as to whether interests in a corporate limited partnership were ordinary shares for ESS purposes, the Commissioner states in ATOID 2010/62: “Whether a share is an ordinary share in a company for the purposes of the condition in subsection 83A-35(4) of the ITAA 1997 is to be determined by considering the rights attached to the share in relation to distributions of profits and capital and on winding up of the company, as compared to other shares in the company. Shares that have a priority as to dividends or distributions in the event of winding up are preference shares. If shares are not preference shares, they are ordinary shares” Therefore, non-voting or other special classes of shares can qualify as ordinary shares for ESS purposes provided that they do not have any preference as to the distribution of profit or capital, either during the life of the company or on a winding up. employee share scheme https://mosaictaxlegal.com.au/employee-share-schemes/
    MOSAICTAXLEGAL.COM.AU
    Employee Share Schemes Consultants in Sydney, Australia
    Meet the best tax service providers in Sydney, Australia. Maximize your ESS and ESOP benefits with our expert lawyers.
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  • switchboardupgrade-Auckland Switchboard Replacement


    It includes the removal of the old switchboard, the installation of a new distribution board, all earth bars, neutral bars, bus bars, RCDs, and RCBCs, as well as the work certificate from the registered electrician. A free quote Auckland-wide for switchboard upgrades and replacements, house rewiring, and electrician services.To learn more please visit: https://www.switchboardupgrade.co.nz

    switchboardupgrade-Auckland Switchboard Replacement It includes the removal of the old switchboard, the installation of a new distribution board, all earth bars, neutral bars, bus bars, RCDs, and RCBCs, as well as the work certificate from the registered electrician. A free quote Auckland-wide for switchboard upgrades and replacements, house rewiring, and electrician services.To learn more please visit: https://www.switchboardupgrade.co.nz
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  • Australia VS India: Aussies Lift the World Cup 2023 Title and Break the Hearts of Billions of Indians!

    https://cutt.ly/pwUPGowZ
    #australiavsindia
    #indvsausscorecard
    #worldcupfinal2023
    #worldcupfinal2023winner
    #winnerofworldcup2023prize
    #worldcup2023allprizelist
    #iccworldcup2023prizedistribution
    #manofthematchworldcup2023
    #manoftheseriesworldcup2023
    #manoftheseriesworldcup2023prizemoney
    #playerofthetournamentworldcup2023
    #playerofthetournamentworldcup2023prize
    Australia VS India: Aussies Lift the World Cup 2023 Title and Break the Hearts of Billions of Indians! https://cutt.ly/pwUPGowZ #australiavsindia #indvsausscorecard #worldcupfinal2023 #worldcupfinal2023winner #winnerofworldcup2023prize #worldcup2023allprizelist #iccworldcup2023prizedistribution #manofthematchworldcup2023 #manoftheseriesworldcup2023 #manoftheseriesworldcup2023prizemoney #playerofthetournamentworldcup2023 #playerofthetournamentworldcup2023prize
    CUTT.LY
    Australia VS India: Aussies Lift the World Cup Final 2023 Title and Break the Hearts of Billions of Indians!
    ICC Men's Cricket World Cup final 2023 against India, etching their name in history with a record-extending sixth title.
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  • Pulse transformers and special transformers are two different types of transformers with significant differences in their working principles, applications and characteristics. Here are their main differences:
    https://www.allelcoelec.com/
    1. **Working Principle:**
    - **Pulse Transformer:** A pulse transformer is usually a transformer used to convert a DC pulse signal to another voltage or current level. They are commonly used in electronics, communications and control systems to deliver pulse signals to different circuits or devices.
    - **Specialty Transformer:** Specialty transformer is a type of transformer usually used in special applications such as power systems, power distribution, electric arc furnaces, power conversion and other special needs. They can have complex designs to meet the needs of specific applications.

    2. **Application fields:**
    - **Pulse Transformer:** Pulse transformer is commonly used in electronic and communication equipment for processing pulse signals, signal amplification and isolation.
    - **Specialty Transformers:** Specialty transformers are commonly used in power systems, industrial equipment and power engineering to provide conversion, regulation, distribution and protection of electrical energy.
    Pulse transformers and special transformers are two different types of transformers with significant differences in their working principles, applications and characteristics. Here are their main differences: https://www.allelcoelec.com/ 1. **Working Principle:** - **Pulse Transformer:** A pulse transformer is usually a transformer used to convert a DC pulse signal to another voltage or current level. They are commonly used in electronics, communications and control systems to deliver pulse signals to different circuits or devices. - **Specialty Transformer:** Specialty transformer is a type of transformer usually used in special applications such as power systems, power distribution, electric arc furnaces, power conversion and other special needs. They can have complex designs to meet the needs of specific applications. 2. **Application fields:** - **Pulse Transformer:** Pulse transformer is commonly used in electronic and communication equipment for processing pulse signals, signal amplification and isolation. - **Specialty Transformers:** Specialty transformers are commonly used in power systems, industrial equipment and power engineering to provide conversion, regulation, distribution and protection of electrical energy.
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  • Fulfillment Center USA
    Easy logistics are provided by the US fulfilment hub of CDL Logistics. Our state-of-the-art facility offers efficient order processing, shipping, and storage solutions. Our wide range of services, tailored to your company's requirements, can help you increase customer satisfaction and optimize your supply chain. Put your trust in CDL Logistics to improve your distribution network and streamline operations while offering dependable and affordable solutions for the growth of your business.
    https://cdllogisticsusa.com/
    Fulfillment Center USA Easy logistics are provided by the US fulfilment hub of CDL Logistics. Our state-of-the-art facility offers efficient order processing, shipping, and storage solutions. Our wide range of services, tailored to your company's requirements, can help you increase customer satisfaction and optimize your supply chain. Put your trust in CDL Logistics to improve your distribution network and streamline operations while offering dependable and affordable solutions for the growth of your business. https://cdllogisticsusa.com/
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  • Fulfillment Center Chicago
    The East Coast fulfilment base of CDL Logistics ensures timely delivery. Because of our contemporary facilities and strategic location, we can provide efficient storage, order fulfilment, and distribution solutions. Trust our expertise for cost-effective and trustworthy transportation administration, allowing your firm to effectively meet client demands and develop with security.
    https://cdllogisticsusa.com/chicago/fulfillment-warehousing-services/
    Fulfillment Center Chicago The East Coast fulfilment base of CDL Logistics ensures timely delivery. Because of our contemporary facilities and strategic location, we can provide efficient storage, order fulfilment, and distribution solutions. Trust our expertise for cost-effective and trustworthy transportation administration, allowing your firm to effectively meet client demands and develop with security. https://cdllogisticsusa.com/chicago/fulfillment-warehousing-services/
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  • Fulfillment Center Chicago

    The East Coast fulfilment base of CDL Logistics ensures timely delivery. Because of our contemporary facilities and strategic location, we can provide efficient storage, order fulfilment, and distribution solutions. Trust our expertise for cost-effective and trustworthy transportation administration, allowing your firm to effectively meet client demands and develop with security.

    https://cdllogisticsusa.com/chicago/fulfillment-warehousing-services/
    Fulfillment Center Chicago The East Coast fulfilment base of CDL Logistics ensures timely delivery. Because of our contemporary facilities and strategic location, we can provide efficient storage, order fulfilment, and distribution solutions. Trust our expertise for cost-effective and trustworthy transportation administration, allowing your firm to effectively meet client demands and develop with security. https://cdllogisticsusa.com/chicago/fulfillment-warehousing-services/
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