title: Bill Champlin

text: David Foster produced two solo albums for Champlin: "Single" (1978) and "Runaway" (1981). Both albums sold poorly due to lack of adequate promotion by his record company, although the latter album did include a pair of minor hits on the "Billboard" Hot 100 ("Sara" and "Tonight, Tonight"). In the 1990s, Champlin released five more solo albums: "No Wasted Moments", "Burn Down the Night", "Through It All", "He Started to Sing", and "Mayday". The last was a live recording of songs from his career, and included musicians Greg Mathieson, Jerry Lopez, Eddie Garcia, Tom Saviano and Rochon Westmoreland.


title: Bill Champlin

text: In September 2008, Champlin released "No Place Left To Fall" and a companion DVD in Japan on JVC/Victor. The record was produced by Champlin and Mark Eddinger, and featured musicians Bruce Gaitsch, George Hawkins, Jr., Billy Ward, Tamara Champlin, Will Champlin, and Eddinger, with guest appearances by Steve Lukather, Peter Cetera, Michael English, Jerry Lopez and enlisted such songwriting/player greats as Jay Graydon, Andreas Carlsson, Diane Warren, Michael Caruso, Tom Saviano and Dennis Matkosky. The record was released in Europe by Zinc Music in December 2008 and in the U.S. by DreamMakers Music in August 2009.


title: Bill Champlin

text: In January, 2021, Champlin's solo album "Livin For Love" was released by Imagen Records and featured Champlin on keys and guitars as well as players Bruce Gaitsch, Carmen Grillo, Steve Porcaro, Vinnie Colaiuta, George Hawkins Jr., Greg Mathieson, Gordon Campbell, Lenny Castro, Marc Russo, Alan Hertz, Tal Morris, Jason Scheff, Abraham Laboriel. Singers included Bill Champlin on lead and background vocals, Tamara Champlin, Gary Falcone, Jason Scheff and Andreas Carlsson. Tracks were composed by Bill Champlin, Tamara Champlin, Bruce Gaitsch, Michael Caruso, Greg Mathieson, Jason Scheff and Gary Falcone.


title: Bill Champlin

text: In 1978, the day after Chicago guitarist Terry Kath died, the band reached out to Champlin suggesting that he audition to take Kath's place. Champlin turned down the offer, saying he could not fill that role.


title: Bill Champlin

text: In early 1981, Champlin collaborated with Chicago's drummer, Danny Seraphine, by singing some backgrounds with Peter Cetera on a non-Chicago project. Seraphine and Champlin co-wrote a few songs for Chicago that year, and Champlin was invited to sing one of those songs, "Sonny Think Twice", as a guest vocalist. Champlin suggested to Seraphine that David Foster might be a good choice as a producer for Chicago at that time. Seraphine began a campaign to get Champlin into the group, and he joined before the end of 1981.


title: Bill Champlin

text: The band did collaborate with Foster on their next album, 1982's platinum certified "Chicago 16". Champlin was featured singing several songs, including "Bad Advice", "Follow Me", and "Sonny Think Twice", which he co-wrote and had originally guested on in 1981. Champlin also shared vocals with Cetera on "Waiting for You to Decide".


title: Bill Champlin

text: 1984's "Chicago 17" enhanced Champlin's presence in the group, when he wrote several songs ("Please Hold On" and "Remember the Feeling") and sang (with Cetera) the hit single "Hard Habit to Break".


title: Bill Champlin

text: In 1988, Champlin's voice appeared prominently on several major hit singles from "Chicago 19": "Look Away", "I Don't Wanna Live Without Your Love", and "You're Not Alone". That year, he also sang the theme to the television show "In the Heat of the Night".


title: Bill Champlin

text: In 1990, Champlin wrote, produced, and sang lead on "Hearts in Trouble", a song for the movie soundtrack of "Days of Thunder". Originally a solo song, the producers of the movie decided, for marketing purposes, that it be released under the name of Chicago. So, the band's horn section added a brass arrangement to the track, and subsequently, it was released as a single. In the summer of 1990, Chicago launched their "Hearts in Trouble Tour".


title: Bill Champlin

text: In 1991, Chicago released the album "Twenty 1", featuring the Champlin-sung hit "Chasin' the Wind", which peaked at No. 39 on the "Billboard" Hot 100, the band's last top 40 hit on that chart.


title: Bill Champlin

text: In 1993, Chicago recorded its "lost album", not released until 2008 as "". Champlin sings on the tracks "Mah-Jong", "Cry for The Lost", "The Show Must Go On", and "Plaid".


title: Bill Champlin

text: Champlin made major contributions to Chicago's big-band tribute "Night & Day Big Band" in 1995 and to their 1998 Christmas album "", including the additional track "What's It Gonna Be, Santa?" on the album's 2003 re-release. Champlin co-wrote four of the songs on the band's 2006 album "Chicago XXX".


title: Bill Champlin

text: In 2009, Chicago and Champlin announced he would be leaving the group during the band's summer tour with Earth, Wind & Fire. Chicago's management released a statement saying, "Bill Champlin is no longer in Chicago. He was a long time band member and we wish him all the best as he embarks on his new solo project, for which he's worked long and hard." A statement by Champlin's publicist said, "After 28 years with Chicago, singer-songwriter-keyboardist Bill Champlin is parting ways with the classic jazz/rock band to focus once again on his solo career." Later, Champlin would state that the abrupt decision was a surprise to him, and that he had no input in it.


title: Bill Champlin

text: Champlin formed a band in 2018, entitled "Bill Champlin and the WunderGround" that included members singer-guitarist, Gary Falcone; singer, Tamara Champlin; bass player, Bill Bodine and Ambrosia's drummer, Burleigh Drummond and keyboardist-singer, Mary Harris releasing an album "Bleeding Secrets" and played shows in the Los Angeles, California area, to promote and support the music.


title: Bill Champlin

text: In 2012 Champlin joined Joseph Williams and Peter Friestedt, who had been previously releasing an album under the name "Williams Friestedt" in 2011, for a European Tour. As a result of the tour a Live DVD/CD, recorded in Gotenburg on Mar, 25 2012 was released under the name "Bill Champlin Joseph Williams Peter Friestedt *All Star Band*" and hit the top of the Swedish charts. Champlin knew both Williams and Friestedt well, as they had worked together in the past already during the recordings of Friestedt's solo albums "The L.A. project" and "The L.A. project Vol. 2". So they decided to join forces and subsequently released under the name "Champlin Williams Friestedt" several singles, a self-titled album "Champlin Williams Friestedt" in 2015 and "2" in 2020.


title: Bill Champlin

text: Bill Champlin resides in Los Angeles, California. He has two sisters, Mimi Champlin and Sally Champlin. Champlin was married in the 1970s and had two children, Bradford Raymond Champlin and Amy Jo Kelly. Champlin has been married since 1982 to his second wife, singer-songwriter Tamara Champlin, and together they have son Will Champlin, who finished third on Season 5 (2013) of "The Voice". In 1983, the same year son Will was born, Bill and Tamara performed music together on screen in the film "Copper Mountain". On September 13 2016, Champlin's son Bradford, died from complications due to esophageal cancer. He was 51.


title: Eastern coyote

text: The eastern coyote is a wild North American canine hybrid with both coyote and wolf parentage. The hybridization likely first occurred in the Great Lakes region, as western coyotes moved east. It was first noticed during the early 1930s to the late 1940s, and likely originated in the aftermath of the extirpation of the gray wolf in southeastern Ontario, Labrador and Quebec, thus allowing coyotes to colonize the former wolf ranges, and mix with the remnant wolf populations. This hybrid is smaller than the eastern wolf and holds smaller territories, but is larger and holds more extensive home ranges than the typical western coyote.


title: Eastern coyote

text: This canine has been named "Canis latrans" var. and has been referred to as the eastern coyote, northeastern coyote, coywolf, and the southern tweed wolf.


title: Eastern coyote

text: Coyotes and wolves first hybridized in the Great Lakes region, followed by a hybrid coyote expansion that created the largest mammalian hybrid zone known. In 2014, a DNA study of northeastern coyotes showed them on average to be a hybrid of western coyote (62%), western wolf (14%), eastern wolf (13%), and domestic dog (11%) in their nuclear genome. The hybrid swarm extended into the midwestern United States, with Ohio coyotes shown on average to be a hybrid of western coyote (66%), western wolf (11%), eastern wolf (12%), and domestic dog (10%) in their nuclear genome.


title: Eastern coyote

text: For northeastern coyotes, hybridization with the dog was estimated to have occurred between 11 and 24 generations ago, and there is no evidence of recent dog-coyote crossing. There was some evidence of first and second generation wolf-coyote hybrids back-crossing with coyotes. For Ohio coyotes, the wolf DNA was present in the nuclear genome but not the mitochondrial genome, indicating hybridization between male wolves and female coyotes. For northeastern coyotes, the dog DNA was present in the nuclear genome but not the mitochondrial genome, indicating hybridization between male dogs and female coyotes. Although hundreds of northeastern coyotes showed maternal wolf DNA, nearly all were the same haplotype that indicated a past single hybridization between a female wolf and a male coyote. These findings support the hypothesis of sexual interaction based on body size, with the larger species male almost always crossing with the smaller species female.


title: Eastern coyote

text: Northeast coyotes benefit from a more diverse genome that includes genes from both wolves and dogs, which has likely allowed their adaption to both forested and human-dominated habitats. Coyotes moved into the northeast after they began to hybridize with wolves between 154 and 190 years ago. Coyotes are more genetically wolf-like in areas where a high deer density exists, supporting the theory that introgression from wolves allowed genetic adaption to this food source. There are an estimated 16–20 million white-tailed deer in the United States, and their overpopulation is estimated to cause $2 billion in damage each year, with $1 billion in automobile damage alone. Management practices should consider the ecological value of large predators in maintaining their balance.


title: Eastern coyote

text: In 2016, the IUCN/SSC Canid Specialist Group proposes the eastern coyote to be a separate species "Canis oriens" (Latin for "eastern canid") and with a common name of "coywolf" due to its morphologic and genetic distinctiveness. Additionally, it has bred with other northeastern coyotes across the majority of its range, without further hybridization with any of the parent species, except for on the edges of this range. Its range includes areas where the western coyote would find it difficult to survive.


title: Eastern coyote

text: Adult eastern coyotes are larger than western coyotes, weighing an average of , with female eastern coyotes weighing 21% more than male western coyotes. Eastern coyotes also weigh more at birth, 349–360 grams to 250–300 grams. By 35 days of age eastern coyote pups average 1,590 grams, 200 grams more than western pups. After this, physical differences become more apparent, with eastern coyote pups displaying longer legs. Differences in dental development have also been observed, with tooth eruption beginning later and in a different order.


title: Eastern coyote

text: There are no significant differences between eastern and western coyote pups in expressions of aggression and fighting, though eastern coyotes tend to fight less and are more playful. Unlike western pups, in which fighting precedes play behavior, fighting among east pups occurs after the onset of play. Eastern coyotes tend to reach sexual maturity when they reach two years of age, much later than western coyotes.


title: Eastern coyote

text: Aside from size, both eastern and western coyotes are physically similar; each have erect ears, a straight and bushy tail, a conspicuous supracaudal gland and a narrow chest. The eastern has four color phases, ranging from dark brown to blond or reddish blond, with gray-brown the most common, and reddish legs, ears and flanks.


title: Eastern coyote

text: The eastern coyote is present throughout the eastern United States: in New England, New York, New Jersey, Pennsylvania, Ohio, West Virginia, Maryland, Delaware, Virginia, and Washington, D.C. They also range in the eastern Canadian provinces of Ontario, Quebec, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador.


title: Eastern coyote

text: Eastern coyotes are opportunistic omnivores and will prey on whatever is available and easy to kill or scavenge. Though they are known to take anything from grasshoppers to moose, the Ontario Ministry of Natural Resources lists their main prey items as rabbits, hares, and deer in the winter and small mammals, wild berries, birds, amphibians, and grasshoppers in the summer.


title: Eastern coyote

text: Their diet shifts with the changing seasons. It can include, but is not limited to, insects and berries during the summer and small mammals in the fall and winter. As winter becomes harder later in the season, larger game such as the white-tailed deer become targeted. They often hunt in pairs, though deer killed by vehicles or by natural causes are more frequently scavenged. Researchers from the State University of New York College of Environmental Science and Forestry examined animal carcasses visited by radio-collared coyotes during the winter and summer of 2008–09. During the winter, only 8% of adult deer had been killed conclusively by eastern coyotes. The remaining 92% were scavenged by coyotes after being killed by vehicles or receiving other injuries. The adult deer that were taken had severe preexisting injuries, and were likely to die from other causes in the absence of coyote predation. In spring, fawns are targeted instead.


title: Gudrun Ensslin

text: Gudrun Ensslin (; 15 August 1940 – 18 October 1977) was a German far-left terrorist and founder of the West German far-left militant group Red Army Faction (, or RAF, also known as the Baader-Meinhof Gang).


title: Gudrun Ensslin

text: After becoming involved with co-founder Andreas Baader, Ensslin was influential in the politicization of his anarchist beliefs. Ensslin was perhaps the intellectual head of the RAF. She was involved in five bomb attacks, with four deaths, was arrested in 1972 and died on 18 October 1977 in what has been called Stammheim Prison's "Death Night".


title: Gudrun Ensslin

text: Gudrun Ensslin, the fourth of seven children, grew up in Bad Cannstatt, Baden-Württemberg, Stuttgart, Germany, her father Helmut Ensslin was a pastor of the Evangelical Church. Ensslin was a well-behaved child who did well at school and enjoyed working with the Protestant Girl Scouts, and doing parish work such as organizing Bible studies. In her family, the social injustices of the world were often discussed, and she is said to have been sensitized to social problems in West Germany and the world as a whole.


title: Gudrun Ensslin

text: At the age of eighteen, Ensslin spent a year in the United States, where she attended high school in Warren, Pennsylvania. She graduated in the Honor Group at Warren High School in 1959. After returning home, she finished the remaining requirements for her secondary education.


title: Gudrun Ensslin

text: Like her partner and other members of the Red Army Faction (including Ulrike Meinhof and Horst Mahler), Ensslin had excellent exam scores and received a scholarship from the German National Academic Foundation. Studying at the University of Tübingen, she read education, English studies, and German studies. Ensslin also met Vesper in February 1962.


title: Gudrun Ensslin

text: In Tübingen, together with two other students, Ensslin and Vesper organized a student workshop for new literature which led to a shoestring publishing business called "Studio neue Literatur". The first book produced was an anthology of poems against atomic weapons, with many well-known poets from all German-speaking countries as well as a bilingual edition of poems by Gerardo Diego. In 1963–1964, Gudrun Ensslin earned her elementary school teacher's diploma. In the summer of 1964, the couple moved to West Berlin where Ensslin began her thesis on Hans Henny Jahnn.


title: Gudrun Ensslin

text: In 1965, Gudrun's younger sister Johanna married Günter Maschke, then a revolutionary Marxist poet and member of the Situationist International group , which included Rudi Dutschke as a member. Maschke became later in life a leading conservative antidemocratic intellectual and commentator of the work of Carl Schmitt. Later that year, Gudrun and Bernward were engaged to be married. Both were active in the democratic left-wing, they had well-paid jobs working for the Social Democratic Party of Germany. The couple demonstrated together against new security laws, the Vietnam War, an Allied Powers arms show, and for the right to demonstrate. Vesper neglected his studies, read voraciously, and in 1966 published, with a group of friends, a serious and important series of pamphlets and paperbacks, the "Voltaire Flugschriften". In May 1967, Ensslin gave birth to their son Felix Ensslin.


title: Gudrun Ensslin

text: In July or August 1967, Ensslin met Andreas Baader and they soon began a love affair. Baader had come to Berlin in 1963, to escape ongoing troubles with the Munich justice system and also to avoid conscription. Baader, who drifted in and out of youth detention centers and prison soon became the man of Ensslin's life. In February 1968, Ensslin broke up with Vesper by phone, informing him that the relationship was already finished before Felix was born. An artifact from this time is an experimental film Ensslin participated in entitled "" ("The Subscription").


title: Gudrun Ensslin

text: In June 1967, Ensslin participated in political protests against the Shah of Iran during his visit to Germany. Though Western governments viewed the Shah as a reformer, his regime has been criticized for oppression, brutality, corruption, and extravagance. In what started as a peaceful demonstration at Deutsche Oper Berlin, fights broke out between pro-Shah and anti-Shah factions and an innocent young man by the name of Benno Ohnesorg was fatally shot in the back of the head by a police officer. The police officer, Karl-Heinz Kurras, was revealed in 2009 to be an undercover Stasi (East German State Security) agent. That night, Ensslin angrily denounced West Germany as a fascist state at a Sozialistischer Deutscher Studentenbund meeting. Also, Berlin's own urban guerrilla organization, Movement 2 June, named itself after this event.


title: Gudrun Ensslin

text: Kurras was charged with manslaughter and acquitted of the charge on 23 November 1967, which caused public outrage. Matters eventually cooled, which enraged Baader and Ensslin. She had left Vesper and her child for good early in 1968 and now she, Baader and Thorwald Proll decided to escalate the fight against the system. They left Berlin around 20 March, and in Munich decided to firebomb department stores in Frankfurt, where a Socialist German Student Union congress was taking place. Together with Horst Söhnlein, they left for Frankfurt on 1 April.


title: Gudrun Ensslin

text: On the night of 2 April 1968, a department store in Frankfurt was set ablaze, for which Baader, Ensslin, Proll and Söhnlein were subsequently arrested and prosecuted. In October 1968 they were sentenced to three years in prison for arson. After being released pending an appeal in June 1969, Baader, Ensslin and Proll fled Italy via France when the appeal was denied. Baader was arrested on 4 April 1970 in Berlin. Ensslin, Meinhof (who was at that time a well-known leftist journalist), and two other women freed him on 14 May 1970. One person was wounded. This was the beginning of the gang's violent actions, and the Red Army Faction. Ensslin became one of the most wanted people in Germany.


title: Gudrun Ensslin

text: In May 1971, Vesper committed suicide in a mental hospital and Felix was sent to live with foster parents.


title: Gudrun Ensslin

text: The Red Army Faction's second generation made several attempts to free Ensslin and her comrades from prison. One attempt involved the kidnapping of Hanns-Martin Schleyer on 5 September 1977, and a proposed prisoner exchange. When this failed to work, the RAF orchestrated the hijacking of a Lufthansa airliner on 17 October. After the airplane was stormed by a German anti-terrorist unit, Schleyer was found dead inside the trunk of a car in France on 19 October.


title: Gudrun Ensslin

text: Hours later, in a night that became known as "Death Night", Ensslin, Baader and Jan-Carl Raspe were found dead in the high security block of Stammheim Prison in Stuttgart. Like Meinhof, Ensslin was found dead by hanging in her cell. Baader and Raspe were found shot. A fourth member, Irmgard Möller, allegedly stabbed herself four times in the chest with a stolen knife. She recovered from her wounds and has since stated that the deaths were not suicides, but extrajudicial killings undertaken by the government of the time, a claim strongly denied by the governments former and present. One exhaustive study of the RAF by Stefan Aust (revised in 2009 as "Baader-Meinhof: the inside story of the RAF") seconds the state's official ruling that the deaths were suicides. On 27 October 1977, Ensslin was buried in a common grave with Baader and Raspe in the in Stuttgart.


title: Gudrun Ensslin

text: In 1981, Margarethe von Trotta's feature film "Marianne and Juliane" presented a fictionalised portrayal of an incarcerated Ensslin (Barbara Sukowa) and her sister (Jutta Lampe).


title: Gudrun Ensslin

text: In 1986, Sabine Wegner played Ensslin in Reinhard Hauff's "Stammheim", a detailed account of the trial against Ensslin, Baader, Meinhof and others.


title: Gudrun Ensslin

text: Also in 1986, Corinna Kirchhoff played Ensslin in Markus Imhoof's "The Journey" ("Die Reise"), based on the memoirs of Ensslin's companion Bernward Vesper.


title: Gudrun Ensslin

text: In 2008, Ensslin was portrayed by Johanna Wokalek in Uli Edel's "The Baader Meinhof Complex", an adaptation of the non-fiction book of the same name by Stefan Aust. Wokalek's performance in the film was rewarded with a nomination for the German Film Award 2009 and a Bambi award as best German actress. The film was chosen as Germany's submission to the 81st Academy Awards for Best Foreign Language Film, and was nominated for Best Foreign Language Film for the 66th Golden Globe Awards.


title: Gudrun Ensslin

text: In February 2011, Andres Veiel's feature film "If Not Us, Who?", in which Lena Lauzemis plays Gudrun Ensslin, won the Alfred Bauer Prize and the Prize of the German Art House Cinemas at the Berlin International Film Festival.


title: Gudrun Ensslin

text: Her writings feature in German avant-garde composer Helmut Lachenmann's opera "Das Mädchen mit den Schwefelhölzern".


title: Dhule

text: Dhule is a city located in the Dhule District in the northwestern part of Maharashtra state, India known as West Khandesh. Situated on the banks of Panzara River, Dhule is the regional headquarters of MIDC, RTO, and MTDC.


title: Dhule

text: The city, with industrial areas, schools, hospitals, and residential areas, has communications and transport infrastructures. Dhule is largely emerging as one of the upcoming hubs of textile, edible oil, Information Technology, and power-loom across the state and has gained a strategic advantage for being on the junction of three National Highways viz. NH-3, NH-6, and NH-211 and on most anticipated Manmad - Indore Rail Project. Recently Ministry of Surface Transport has granted conversion of surrounding 4 state highways to National Highway, after which Dhule would be the one amongst very few cities in India being located on convergence of 7 National Highways. Conversion of NH-3 from four lanes to six lanes between Dhule and Nashik with modern facilities is under process.


title: Dhule

text: Dhule city is also a part of Delhi Mumbai Industrial Corridor Project, as Node - 17, India's most ambitious infrastructure program, aiming to develop new industrial cities and converging next generation technologies across infrastructure sectors.


title: Dhule

text: As a part of creating employment across smaller cities, Ministry of Electronics and IT has also given in-principal approval for setting BPO at Dhule.


title: Dhule

text: Dhule is located at . It has an average elevation of 250 metres (787 feet). Dhule lies in the Khandesh region, which forms the northwest corner of the Deccan Plateau. Dhule City is a part of khandesh region.


title: Dhule

text: The Dhule district is bordered in the west by the Gujarat State and in the north by Madhya Pradesh along with Nandurbar district, and in the south and east by Nashik district and Jalgaon District respectively. It is situated in a valley of the Tapi River along the banks of the Panzara River.


title: Dhule

text: The climate of the district is on the whole dry except during the south-west monsoon season. The year may be divided into four seasons. The cold season from December to February is followed by the hot season from March to May. The south-west monsoon season which follows thereafter, lasts till September. October and November constitute the post-monsoon season.


title: Dhule

text: The average annual rainfall in the district is 674.0 mm. The rainfall is heavier in the hilly regions of the Western Ghats mountain range and the Satpura ranges. From about the latter half of February, temperatures increase steadily till May which is the hottest part of the year with the mean daily maximum temperature at 40.7 degrees Celsius.


title: Dhule

text: From November, both day and night temperatures drop rapidly till January which is the coldest month with the mean daily minimum at 16.2-degree Celsius. Except during the south-west monsoon season when the humidity is above 70 per cent, the air is rather dry over the district during the rest of the year.


title: Dhule

text: India census, Dhule had a population of 375,603. At the 2011 census, males constitute 52% of the population and females 48%. Dhule has an average literacy rate of 85%, higher than the national average of 74%: male literacy is 80% and, female literacy is 69%. 13% of the population is under 6 years of age.


title: Dhule

text: Until the beginning of the 19th century, Dhule was an insignificant village, subordinate to Laling, the capital of the Laling or Fatehabad


title: Dhule

text: Subdivision. Under the rule of the Nizam, Laling was incorporated with the District of Daulatabad. The town passed successively through the hands of the Arab kings, the Mughals, and the Nizam, and into the power of the Peshwas about 1795. In 1803, it was completely deserted by its


title: Dhule

text: inhabitants on account of the ravages of Holkar and the terrible famine of that year. In the following year, Balaji Balwant, a dependant of the Vinchurkar, to whom the "parganas" of Laling and Songir had been granted by the Peshwa, repeopled the town and received from the Vinchurkar, in return for his services, a grant of "inam" land and other privileges. He was subsequently entrusted with the entire management of the territory of Songir and Laling, and fixed his headquarters at Dhule, where he continued to exercise authority till the occupation of the country by the British in 1818. Dhule was immediately chosen as the headquarters of the newly formed District of Khandesh by Captain John Briggs. In British Raj Britishers call it Dhulia.In January 1819, he obtained sanction for building public offices for the transaction of revenue and judicial business. Artificers were brought from distant places, and the buildings were erected at a total cost of £2700. Every encouragement was offered to traders and others to settle in the new town. Building sites were granted rent-free in perpetuity, and advances were made both to the old inhabitants and strangers to enable them to erect substantial houses. At this time, Captain Briggs described Dhule as a small town, surrounded by garden cultivation, and shut in between an irrigation channel and the river. The town was located on the southern bank of the Panzara River with an area of about one square mile. In 1819, the population numbered only 2509 persons, living in 401 houses. In 1863, there were 10,000 inhabitants; while by 1872 the number had further increased to 12,489, with 2620 houses. From the date of its occupation by the British, the progress of Dhule had been steady. Towards the end of the 19th century the town had already become a significant trading center due to the trade in cotton and linseed. Coarse cotton, woolen cloths and turbans were manufactured for local use around this time. In 1872, Dhule was visited by a severe flood, which did much damage to houses and property.


title: Dhule

text: Dhule was a cantonment town, and in year 1881 had two hospitals, telegraph and post offices. In 1873-74 there were four Government schools, with 551 pupils. Historically, the town has been divided into New and Old Dhule. In the latter, the houses were irregularly built, the majority being of a very humble description.


title: Dhule

text: Shri Bhausaheb Hire Government Medical College was founded in 1989. Earlier hospital of Medical College was sub-merged with that of District Civil Hospital. However, since it was leading to several conflicts amongst staff of respective departments, Department of Medical Education decided to venture out itself from District Civil Hospital and erected its new building with state of the art medical facilities at Chakkar Bardi area of the city; around 8 km away from city alongside NH-6 with total capacity of 500 beds and have shifted with effect from 14 March 2016.


title: Dhule

text: At the old site in city, New Civil Hospital with a total capacity of 200 to 250 beds is proposed. MSRTC has resumed city-bus service connecting Central Bus Stand to Chakkar Bardi, so as to avoid any inconvenience to public.


title: Dhule

text: Dhule is well known for purest 'milk and ghee' production, maximum cultivable land and production of groundnut, foremost in agro-based industries, leader in wind power generation.


title: Dhule

text: Also there is Asia's largest Wind Mills Project run by Suzlon Company near Chhadvel Korde and Nijampur villages.


title: Dhule

text: Dondaicha in Shindkheda taluka is famous for the chilly market. There is also a Starch factory here. Many cottage industries are operational in the district. Beedi rolling, pottery, brick making, knitting saris on handlooms, oil extraction from ground nut and sesame are few of them. Wood cutting units are operated at Dhule, Shirpur and Pimpalner.


title: Dhule

text: Being centrally located on about to complete Delhi Mumbai Industrial Corridor Project (DMIC), Safexpress has established India's largest Logistics Park in the outskirts of Dhule City on National Highway No. 6.


title: Dhule

text: As part of the successful development of the region under DMIC, there is a need to focus on ensuring the requisite irrigation infrastructure for ensuring availability of water throughout the year.


title: Dhule

text: M.I.D.C. has planned to develop an industrial area on 400.35 Hect. of land. About 278.08 Hect. of land has come into possession of MIDC. MIDC has provided all the basic infrastructure such as roads, street lights, water supply pipe lines in this area.


title: Dhule

text: MIDC has constructed an earthen dam on Motinala to fulfill the requirement of water of the industrial area. MIDC has provided water supply scheme of 4.50 MLD capacity. Presently the consumption of the water is about 2.20 MLD. The rate of allotment of the industrial plot is Rs. 100.00 per sqm. The Association namely "Dhule Avdhan Manufacturers Association Avadhan, Dhule" has been established for the development of Industries in MIDC Dhule Industrial Area.


title: Dhule

text: The expansion of existing MIDC has been proposed vide Phase- II in Raver area, situated in outskirts of the city, which is having an area of more than 1600 acres (643 hectares) and currently this proposal is under consideration of State Government.


title: Dhule

text: It is also worthwhile to note that, planned Manmad-Dhule-Indore Railway line have also been considered in the original proposal of DMIC (Delhi-Mumbai Industrial Corridor Project), which will boost Industrial growth in and around city.


title: Dhule

text: MIDC has planned to develop an industrial area on 750.09 Hect. of land. About 648.56 Hect. of land has come in possession of MIDC. The reservation of water for 4.38 MM3 per year has been granted by Irrigation Department. MIDC has provided the water supply scheme for this industrial area. This scheme includes Jackwell, 600 mm dia PSC raw water rising main (13.50 km.), 400 mm dia PSC pure water rising main (9.50 km.) water treatment plant of 6 MLD capacity & 1000 cum capacity ESR. Presently MIDC is developing phase I having land 480 Hect. MIDC has completed 7.22 km. WBM roads, out of which asphalting of 2.10 km road is completed. MIDC has also provided the water supply distribution pipelines. The rate of allotment of industrial plot is Rs. 50.00 per Sqm.


title: Dhule

text: Under proposed DMIC, The Nardana Textile Park is being set up 30 km from Dhule City. The total area of the park will be approximately 648 hectares, on which 72 plots will be demarcated. The Dhule airstrip, just 30 km away from the industrial area, will provide accessibility to the park and facilitate a quick movement of material.


title: Dhule

text: There are no regular trains from Dhule to other major cities of India. The nearest major railway junction is Jalgaon Junction located at a distance of from Dhule. Dhule Terminus (Station Code: DHI) is connected to Chalisgaon Junction Railway Station under Central Railways. The Chalisgaon Dhule Passenger runs between the two stations four times a day.


title: Dhule

text: Dhule is one of the few cities in the Maharashtra State which is located on the junction of three National Highways, these being NH-3, NH-6 and NH-211. Through the Asian highway project, portions of NH3 and NH6 passing through Dhule have been converted into numbered Asian Highways AH47 & AH46 respectively.


title: Dhule

text: Due to the heavy use of Central Bus Stand and traffic congestion within the city, one more bus stand has been built in Deopur, which became fully operational from 23 March 2015. From this stand, about 120 route buses are running on a daily basis. Central Bus Stand is connected to Deopur Bus Stand by four 25 seater mini-buses by Maharashtra State Road Transport Corporation (MSRTC). These buses run from Central Bus Stand to Nagav and from Deopur Bus Stand to Laling. Recognizing ongoing expansion of the city limits and the increased population, Shri Annasaheb Misal (IAS), The Collector & District Magistrate of Dhule and Shri Rajendra Deore (Dhule Depot Controller) of MSRTC started city-bus services in July 2016. This service is available on four different routes - Laling to Nagav, Fagne to Morane, Walwadi to Vadjai, and CBS to Chakkar Bardi.


title: Dhule

text: MSRTC started city-bus services in July 2016. This service is available on four different routes - Laling to Nagav, Fagne to Morane, Walwadi to Vadjai, and CBS to Chakkar Bardi.


title: Evil Under the Sun

text: Evil Under the Sun is a work of detective fiction by British writer Agatha Christie, first published in the UK by the Collins Crime Club in June 1941 and in the US by Dodd, Mead and Company in October of the same year. The UK edition retailed at seven shillings and sixpence (7/6) and the US edition at $2.00.


title: Evil Under the Sun

text: The novel features Christie's detective, Hercule Poirot, who takes a holiday in Devon. During his stay, he notices a young woman who is flirtatious and attractive, but not well liked by a number of guests. When she is murdered during his stay, he finds himself drawn into investigating the circumstances surrounding the murder.


title: Evil Under the Sun

text: Hercule Poirot takes a quiet holiday at a secluded hotel in Devon. He finds that the other hotel guests include: Arlena Marshall, her husband Kenneth, and her step-daughter Linda; Horace Blatt; Major Barry, a retired officer; Rosamund Darnley, a former sweetheart of Kenneth; Patrick Redfern, and his wife Christine, a former teacher; Carrie Gardener, and her husband Odell; Reverend Stephen Lane; and Miss Emily Brewster, an athletic spinster. During the initial part of his stay, Poirot notes that Arlena is a flirtatious woman, who flirts with Patrick much to the fury of his wife, and that her step-daughter hates her. One morning, Arlena heads out for a secret rendezvous at Pixy Cove. By midday, she is found dead by Patrick and Brewster while they are rowing. An examination by the local police surgeon reveals she had been strangled by a man.


title: Evil Under the Sun

text: Both Poirot and the investigating officer, Inspector Colgate, interview the possible suspects about their movements during the morning – Kenneth had been typing letters; the Gardeners had been with Poirot all morning; Rosamund had been reading above Pixy Cove; Blatt had gone sailing; Linda and Christine went to Gull Cove and didn't return until before midday; and both Lane and Major Barry were absent from the island. At noon, Christine, Rosamund, Kenneth and Odell all met to play tennis. Poirot learns that Brewster was nearly hit by a bottle during the morning, thrown from one of the guest rooms, while the hotel chambermaid recalls hearing someone running a bath at noon. At a cave within Pixy Cove, Poirot notes smelling perfume that Arlena used there. Poirot later invites everyone to a picnic, which he uses to secretly observe their behaviour and test their vertigo. Following the picnic, Linda attempts suicide with Christine's sleeping pills. Poirot later discovers she felt guilt-ridden, after assuming she killed her step-mother through voodoo.


title: Evil Under the Sun

text: Via a request for similar cases to the current one, Poirot receives details on the strangulation of Alice Corrigan from Surrey police – her body was found by a local teacher, while her husband Edward had an alibi. Poirot is supplied with a photo of both people. Bringing together the suspects, Poirot denounces Patrick and Christine Redfern for Arlena's murder. She had been murdered to prevent her husband learning that she had been conned into investing a large inheritance towards "fabulous opportunities". The murder was well-planned to falsify the time of death. While Christine was with Linda, she set Linda's watch forward twenty minutes, asked for the time to set her alibi, then returned the watch to the correct time. Afterwards, Christine returned to her room and applied fake suntan makeup, which she concealed from sight, before tossing the bottle out the window. Sneaking out to Pixy Cove, Christine made certain Arlena saw her; Patrick had instructed Arlena to hide should his wife turn up before their rendezvous. Once Arlena was gone, Christine impersonated the dead body to fool Brewster, who immediately left to get help while Patrick remained behind. After Brewster's departure, Christine rushed back to the hotel to remove the makeup. Patrick then called out an unsuspecting Arlena and strangled her.


title: Evil Under the Sun

text: Poirot reveals that Christine lied about having a fear of heights, as she managed to traverse a suspended bridge during the picnic, and foolishly threw out the bottle of makeup from her room when Brewster was present outside. Linda's attempt at suicide was provoked by her. As further proof, Poirot reveals that the murder of Alice Corrigan happened in the same manner – the photo from Surrey Police identified Patrick as Edward Corrigan, who killed her, and Christine as the teacher who found the "body", before the murder had been committed. Poirot goads Patrick into a near-violent fury to expose himself, despite his wife trying to keep him quiet. With the case closed, Poirot tells Linda she did not kill Arlena and predicts she will not hate her next "step-mother", whereupon Kenneth and Rosamund rekindle their old love.


title: Evil Under the Sun

text: The verdict by Maurice Willson Disher in "The Times Literary Supplement" of 14 June 1941 was positive: "To maintain a place at the head of detective-writers would be difficult enough without the ever increasing rivalry. Even Miss Christie cannot stay there unchallenged though she has a following which will swear her books are best without reading the others. Unbiased opinion may have given the verdict against her last season when new arrivals set a very hot pace; but "Evil Under the Sun" will take a lot of beating now." After summarising the plot, Disher concluded: "Miss Christie casts the shadow of guilt upon first one and then another with such casual ease that it is difficult for the reader not to be led by the nose. Everybody is well aware that any character most strongly indicated is not a likely criminal; yet this guiding principle is forgotten when Miss Christie persuades you that you are more discerning than you really are. Then she springs her secret like a land-mine."


title: Evil Under the Sun

text: In "The New York Times Book Review" of 19 October 1941, Isaac Anderson wrote, "The murder is an elaborately planned affair – a little too much so for credibility, in view of the many possibilities of a slip-up somewhere along the way – but Poirot's reasoning is flawless, as it always is. "Evil Under the Sun" adds another to the already long list of Agatha Christie's successful mystery tales."


title: Evil Under the Sun

text: Maurice Richardson in a short review in the 8 June 1941 issue of "The Observer" said, "Best Agatha Christie since "Ten Little [Indians]" – and one can't say much more than that – "Evil Under the Sun" has luxury summer hotel, closed-circle setting, Poirot in white trousers. Victim: redhead actress man-mad. Smashing solution, after clouds of dust thrown in your eyes, ought to catch you right out. Light as a soufflé."


title: Evil Under the Sun

text: "The Scotsman" of 3 July 1941 spoke of the "surprising discoveries" in the book's solution and said, "All of these the reader may best be left to encounter for himself in the assurance that the quest will prove as piquant as any this skilful writer has offered."


title: Evil Under the Sun

text: E.R. Punshon in "The Guardian" of 26 August 1941 briefly summed up the plot in a eulogistic piece which began, "Is it going too far to call Mrs. Agatha Christie one of the most remarkable writers of the day?"


title: Evil Under the Sun

text: Robert Barnard: "The classic Christie marital triangle plot set in West Country seaside resort, with particular play on the alikeness of sunbathing bodies, and dead ones. Possibly overingenious and slightly uncharacterised."


title: Evil Under the Sun

text: The plot has some similarities to the Christie short story "Triangle at Rhodes", which was first published in the US in "This Week" magazine in February 1936 and in the UK in issue 545 of the "Strand Magazine" in May 1936, and included in the collection "Murder in the Mews" (US title: "Dead Man's Mirror") one year later.


title: Evil Under the Sun

text: In "Triangle at Rhodes", Poirot again witnesses an apparent liaison between two married people. Again everyone believes that the responsible party is the beautiful Valentine Chantry, who is the murder victim. In "Triangle at Rhodes" the murder is by poison and it is thought that Chantry and her lover attempted to murder her husband and that the plot went wrong. Poirot, however, reveals that the murder was committed by Chantry's husband in cahoots with her apparent lover's wife, Mrs Gold, who intended to frame her hapless husband. In both stories, the key twist is that the appearance of the seductress' power deflects attention from the reality of the situation. In "Triangle at Rhodes", Mrs Gold says of Valentine Chantry "in spite of her money and her good looks and all [...] she's not the sort of woman men really stick to. She's the sort of woman, I think, that men would get tired of very easily." In "Evil under the Sun", Poirot says of Arlena Marshall that she "[w]as the type of woman whom men care for easily and of whom they easily tire."


title: Evil Under the Sun

text: The character of Colonel Weston had originally appeared in "Peril at End House" and makes reference to that case upon his first appearance, in Chapter 5. Minor character Mrs Gardener is herself an admirer of Poirot's exploits and refers to the case of "Death on the Nile" in Chapter 1 of this novel.


title: Evil Under the Sun

text: The title refers to Ecclesiastes 6:1, which reads, "There is an evil that I have seen under the sun, and it lies heavy upon humankind." (New Revised Standard Version of the Bible) Ecclesiastes 6:2 continues, "those to whom God gives wealth, possessions, and honor, so that they lack nothing of all that they desire, yet God does not enable them to enjoy these things, but a stranger enjoys them. This is vanity; it is a grievous ill."


title: Evil Under the Sun

text: John Moffatt starred as Poirot in a 1998 five-part BBC Radio 4 adaptation directed by Enyd Williams with a cast that included Iain Glen as Patrick Redfern, Fiona Fullerton as Arlena Marshall, Robin Ellis as Captain Marshall, Wendy Craig as Mrs Gardener, George Baker as Colonel Weston, and Joan Littlewood as Miss Brewster.


title: Evil Under the Sun

text: The novel was adapted into a film in 1982, and was the second film to star Peter Ustinov as Poirot, after his debut in the same role in the 1978 film "Death on the Nile". His co-stars included Dame Maggie Smith, Diana Rigg, Denis Quilley, Roddy McDowall, James Mason, and Sylvia Miles. While the general plot of the murder remained the same, the film adaptation featured a number of changes to it:


title: Evil Under the Sun

text: An adaptation of the novel was made for "Agatha Christie's Poirot" in 2001, starring David Suchet as Hercule Poirot. Filming for this episode mainly took place at the Burgh Island Hotel, Devon, a location which was inspiration for the original novel and "And Then There Were None". Much of the plot remained the same as the novel, though the adaptation made a few changes:


title: Evil Under the Sun

text: The novel was adapted as a 2019 episode of the French television series "Les Petits Meurtres d'Agatha Christie".


title: Evil Under the Sun

text: On 17 October 2007, The Adventure Company released a PC game adaptation of the book, which features actor Kevin Delaney as Hercule Poirot. This version includes the character of Captain Hastings as the player-character; as a game, Poirot re-creates the story, but allows Hastings to step into Poirot's shoes and solve the mystery as he would.


title: Evil Under the Sun

text: The book was first serialised in the US in "Collier's Weekly" in eleven parts from 14 December 1940 (Volume 106, Number 24) to 22 February 1941 (Volume 107, Number 8) with illustrations by Mario Cooper.


title: ESPY Award

text: An ESPY Award (short for Excellence in Sports Performance Yearly Award) is an accolade currently presented by the American broadcast television network ABC, and previously ESPN (as of the 2017 ESPY Awards the latter still airs them in the form of replays), to recognize individual and team athletic achievement and other sports-related performance during the calendar year preceding a given annual ceremony. The first ESPYs were awarded in 1993. Because of the ceremony's rescheduling prior to the 2002 iteration thereof, awards presented in 2002 were for achievement and performances during the seventeen-plus previous months. As the similarly styled Grammy (for music), Emmy (for television), Academy Award (for film), and Tony (for theater), the ESPYs are hosted by a contemporary celebrity; the style, though, is lighter, more relaxed and self-referential than many other awards shows, with comedic sketches usually included.


title: ESPY Award

text: From the show's inception to 2004, ESPY Award winners were chosen only through voting by fans. Since 2004, sportswriters, broadcasters, sports executives, and sportspersons, collectively experts; or ESPN personalities also vote. Award winners have been selected thereafter exclusively through online fan balloting conducted from amongst candidates selected by the ESPY Select Nominating Committee.


title: ESPY Award

text: A portion of the proceeds from sales of tickets to the event devolves on the V Foundation, a charity established by collegiate basketball coach and television commentator Jim Valvano to promote cancer research. Valvano announced the creation of the charitable foundation during his acceptance of the Arthur Ashe Courage Award during the inaugural ESPY telecast on March 3, 1993, fifty-five days before Valvano's death from metastatic adenocarcinoma.


title: ESPY Award

text: Between 1993 and 2001, the ceremony was held each year in either February or March and was broadcast recorded on ESPN.


title: ESPY Award

text: Between 2002 and 2019, the ceremony was conducted on the Wednesday in July following the Major League Baseball (MLB) All-Star Game; as it marks the only day of the year that none of the major North American professional leagues or college sports programs have games scheduled for that day—the National Basketball Association, National Football League, and National Hockey League are not in-season (though the NBA does have its post-draft training camp NBA Summer League going on and NFL teams are getting ready for training camp), colleges are in recess for the summer, and MLB does not contest games on the day following its all-star game—major sports figures (except for cycling, which has the Tour de France, minor league baseball, and golf, where The Open Championship usually starts that evening)- are available to attend. The show aired on the subsequent Sunday four days later, although the results were reported publicly by ESPN.com.


title: ESPY Award

text: In 2010, the ceremony was aired live by ESPN for the first time since 2003. In 2015, the ESPY Awards moved to network television, airing on ESPN's corporate sister network ABC.


title: ESPY Award

text: The first seven editions of the ESPYs were held in New York City—in 1993 and 1994 at Madison Square Garden and from 1995 through 1999, at Radio City Music Hall. The awards relocated to Las Vegas, Nevada, for two years beginning in 2000, and ultimately settled at the Dolby Theatre in Hollywood, California. In 2006, it was announced that the awards would move in 2008 to the Microsoft Theater (formerly the Nokia Theatre), to be situated as the West Coast headquarters of ESPN at LA Live, adjacent to the Crypto.com Arena in Los Angeles, California.


title: ESPY Award

text: The ceremonies have been hosted variously by comedians, television and film actors, and sportspeople. American film actor Samuel L. Jackson is the only individual to have hosted four times (in 1999, 2001, 2002, and 2009). Comedian Dennis Miller, actor and singer Jamie Foxx, and talk show host and comedian Seth Meyers are the only others to have hosted the show more than once.


title: ESPY Award

text: American professional golfer Tiger Woods is the most-honored ESPY recipient, having received 21 awards.


title: ESPY Award

text: "Cross-cutter" awards are those for which the eligibility is not confined to those sportspersons participating in, or those events occurring in, any single or specific sport.


title: ESPY Award

text: "Individual" awards are those for which eligibility is limited to those partaking of a single individual or team sport or specific sport category.


title: ESPY Award

text: "Sponsored" awards are those otherwise constituted as "cross-cutter" awards the titles and eligibility criteria of which reflect corporate sponsorship.


title: ESPY Award

text: "Cross-cutter" awards are those the eligibility for which is not confined to those sportspersons participating in, or those events occurring in, any single or specific sport.


title: ESPY Award

text: "Sponsored" awards are those otherwise constituted as "cross-cutter" awards the titles and eligibility criteria in which reflect corporate sponsorship.


title: Tax avoidance

text: Tax avoidance is the legal usage of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable by means that are within the law. A tax shelter is one type of tax avoidance, and tax havens are jurisdictions that facilitate reduced taxes. Tax avoidance should not be confused with tax evasion, which is illegal.


title: Tax avoidance

text: Forms of tax avoidance that use legal tax laws in ways not necessarily intended by the government are often criticized in the court of public opinion and by journalists. Many corporations and businesses that take part in the practice experience a backlash from their active customers or online. Conversely, benefiting from tax laws in ways that were intended by governments is sometimes referred to as tax planning. The World Bank's World Development Report 2019 on the future of work supports increased government efforts to curb tax avoidance as part of a new social contract focused on human capital investments and expanded social protection.


title: Tax avoidance

text: "Tax mitigation", "tax aggressive", "aggressive tax avoidance" or "tax neutral" schemes generally refer to multiterritory schemes that fall into the grey area between common and well-accepted tax avoidance, such as purchasing municipal bonds in the United States, and tax evasion but are widely viewed as unethical, especially if they are involved in profit-shifting from high-tax to low-tax territories and territories recognised as tax havens. Since 1995, trillions of dollars have been transferred from OECD and developing countries into tax havens using these schemes.


title: Tax avoidance

text: Laws known as a General Anti-Avoidance Rule (GAAR) statutes, which prohibit "aggressive" tax avoidance, have been passed in several countries and regions including Canada, Australia, New Zealand, South Africa, Norway, Hong Kong and the United Kingdom. In addition, judicial doctrines have accomplished the similar purpose, notably in the United States through the "business purpose" and "economic substance" doctrines established in "Gregory v. Helvering" and in the United Kingdom in "Ramsay". The specifics may vary according to jurisdiction, but such rules invalidate tax avoidance that is technically legal but is not for a business purpose or is in violation of the spirit of the tax code.


title: Tax avoidance

text: The term "avoidance" has also been used in the tax regulations of some jurisdictions to distinguish tax avoidance foreseen by the legislators from tax avoidance exploiting loopholes in the law such as like-kind exchanges. The US Supreme Court has stated, "The legal right of an individual to decrease the amount of what would otherwise be his taxes or altogether avoid them, by means which the law permits, cannot be doubted".


title: Tax avoidance

text: Tax evasion, on the other hand, is the general term for efforts by individuals, corporations, trusts and other entities to evade taxes by illegal means. Both tax evasion and some forms of tax avoidance can be viewed as forms of tax noncompliance, as they describe a range of activities that are unfavourable to a state's tax system.


title: Tax avoidance

text: According to Joseph Stiglitz (1986), there are three principles of tax avoidance: postponement of taxes, tax arbitrage across individuals facing different tax brackets, and tax arbitrage across income streams facing different tax treatment. Many tax avoidance devices include a combination of the three principles.


title: Tax avoidance

text: The postponement of taxes is the present discounted value of postponed tax is much less than of a tax currently paid. Tax arbitrage across individuals facing different tax brackets or the same individual facing different marginal tax rates at different times is an effective method of reducing tax liabilities within a family. However, according to Stiglitz (1986), differential tax rates may also lead to transactions among individuals in different brackets leading to “tax induced transactions”. The last principle is the tax arbitrage across income streams facing different tax treatment.


title: Tax avoidance

text: An anti-avoidance measure is a rule that prevents the reduction of tax by legal arrangements, where those arrangements are put in place purely to reduce tax, and would not otherwise be regarded as a reasonable course of action.


title: Tax avoidance

text: Two kind of anti-avoidance measures exist; General Anti Avoidance Rules (GAAR) and Specific Anti Avoidance Rules (SAAR). The GAAR implies a set of generic anti-avoidance rules, while SAAR targets a specific avoidance practice or technique. Also, there is a set of bilateral measures pursued thorough treaties or double taxation agreements (DTAAs), this can be done via various clauses.


title: Tax avoidance

text: Courts around the world have played an important role in developing SAAR and GAAR measures. But the two guiding principles in judicial anti-avoidance are business purpose rule and substance over form rule. The business purpose rule states that the transaction must serve as a business purpose. Which means that mere tax advantage cannot be the main business purpose. On the other hand, the substance over form principle is wider than the business rule and it is defined by the OECD as the ‘prevalence of economic or social reality over the literal wording of legal provisions’ (Ostwal, T.P.; Vijayaraghavan, Vikram 2010).


title: Tax avoidance

text: The Anti-Tax Avoidance Package is part of the European Commission's agenda as an effort to implement a more effective corporate taxation in the European Union. This package was implemented in 2016 and offers measures to prevent aggressive tax planning and encourage of tax transparency among others. The Anti- Tax Avoidance Package counts with an Anti-Tax avoidance directive, recommendation on Tax Treaties, revised administrative cooperation directive and communication on external strategy.


title: Tax avoidance

text: Anti-Tax Avoidance Directive (ATAD): On 20 June 2016 the European Council adopted the Directive (EU) 2016/1164 which contains five legally binding anti-abuse measures that should be applied as common forms of aggressive tax legislations. The member States must have applied these measures as from 1 January 2019. ATAD contains the following five anti-abuse measures: 1. Interest deductibility, to discourage artificial debt arrangements which are design to minimise taxes, 2. Exit taxation, for preventing the avoidance of taxes when companies are re-locating assets, 3. Incorporation of the GAAR for disregarding of non-genuine arrangements, 4. Controlled Foreign Company Rule (CFC), to deter that the profit is transferred to a low or no tax country, 5. Switchover rule, to prevent double non-taxation.


title: Tax avoidance

text: Australia has a strong tax regime regarding avoidance which applies to large corporate groups, underpinned by the General Anti- Avoidance Rule (GAAR) adopted since 1981 with the Income Tax Act. The multinational anti-avoidance law (MAAL) is an extension of Australia's general anti-avoidance rules. This aims to make multinational enterprises pay their fair share of tax of the profits received and earned in Australia


title: Tax avoidance

text: Since 1980s there have been six major tax reforms in the US. The first one, in 1981, introduced a variety of tax loopholes. With this, the tax shelter industry boomed, giving rise to a demand for tax reform. The 1986 tax reform was the most accurate attempt at reducing tax avoidance, but then the next reforms of 1993 and 1997 opened new opportunities for tax avoidance and increased incentives of tax avoidance. The 1986 tax law reduced the demand for tax shelters and the opportunities for tax avoidance by constricting the gap between regular rates and the minimum tax rates. Lowering the top marginal rates, restricting the ability to use losses on just one type of income for balancing gains on other income and finally by taxing capital gains with full rates. There was another tax act in 1993, in which the alternative minimum tax rates were increased, also the regular rates, and an increase in the absolute gap for upper-income people. In the 1997 act, a gap between the rates at which capital gains and ordinary income was introduced to all taxpayers. During the 2001 and 2003 tax acts introduced more opportunities for tax avoidance because the gap between the capital gains and ordinary income tax remained the same as both rates were reduced by 5%. Finally, in the 2013 tax act, increased the tax on capital gains and ordinary income to 20 and 39.6% respectively.


title: Tax avoidance

text: A company may choose to avoid taxes by establishing their company or subsidiaries in an offshore jurisdiction (see offshore company and offshore trust). Individuals may also avoid tax by moving their tax residence to a tax haven, such as Monaco, or by becoming perpetual travelers. They may also reduce their tax by moving to a country with lower tax rates.


title: Tax avoidance

text: However, a small number of countries tax their citizens on their worldwide income regardless of where they reside. , only the United States and Eritrea have such a practice, whilst Finland, France, Hungary, Italy and Spain apply it in limited circumstances. In cases such as the US, taxation cannot be avoided by simply transferring assets or moving abroad.


title: Tax avoidance

text: The United States is unlike almost all other countries in that its citizens and permanent residents are subject to U.S. federal income tax on their worldwide income even if they reside temporarily or permanently outside the United States. U.S. citizens therefore cannot avoid U.S. taxes simply by emigrating from the U.S. According to "Forbes" magazine some citizens choose to give up their United States citizenship rather than be subject to the U.S. tax system; but U.S. citizens who reside (or spend long periods of time) outside the U.S. may be able to exclude some salaried income earned overseas (but not other types of income unless specified in a bilateral tax treaty) from income in computing the U.S. federal income tax. The 2015 limit on the amount that can be excluded is US$100,800. In addition, taxpayers can exclude or deduct certain foreign housing amounts. They may also be entitled to exclude from income the value of meals and lodging provided by their employer. Some American parents do not register their children's birth abroad with American authorities, because they do not want their children to be required to report all earnings to the IRS and pay American taxes for their entire lives, even if they never visit the United States.


title: Tax avoidance

text: Most countries impose taxes on income earned or gains realized within that country regardless of the country of residence of the person or firm. Most countries have entered into bilateral double taxation treaties with many other countries to avoid taxing nonresidents twice—once where the income is earned and again in the country of residence (and perhaps, for U.S. citizens, taxed yet again in the country of citizenship)—however, there are relatively few double-taxation treaties with countries regarded as tax havens. To avoid tax, it is usually not enough to simply move one's assets to a tax haven. One must also personally move to a tax haven (and, for U.S. citizens, renounce one's citizenship) to avoid tax.


title: Tax avoidance

text: Without changing country of residence (or, if a U.S. citizen, without giving up one's citizenship), personal taxation may be legally avoided by the creation of a separate legal entity to which one's property is donated. The separate legal entity is often a company, trust, or foundation. These may also be located offshore, such as in the case of many private foundations. Assets are transferred to the new company or trust so that gains may be realized, or income earned, within this legal entity rather than earned by the original owner. If assets are later transferred back to an individual, then capital gains taxes would apply on all profits. Also income tax would still be due on any salary or dividend drawn from the legal entity.


title: Tax avoidance

text: For a settlor (creator of a trust) to avoid tax there may be restrictions on the type, purpose and beneficiaries of the trust. For example, the settlor of the trust may not be allowed to be a trustee or even a beneficiary and may thus lose control of the assets transferred and/or may be unable to benefit from them.


title: Tax avoidance

text: Tax results depend on definitions of legal terms which are usually vague. For example, vagueness of the distinction between "business expenses" and "personal expenses" is of much concern for taxpayers and tax authorities. More generally, any term of tax law has a vague penumbra, and is a potential source of tax avoidance.


title: Tax avoidance

text: Tax shelters are investments that allow, and purport to allow, a reduction in one's income tax liability. Although things such as home ownership, pension plans, and Individual Retirement Accounts (IRAs) can be broadly considered "tax shelters", insofar as funds in them are not taxed, provided that they are held within the Individual Retirement Account for the required amount of time, the term "tax shelter" was originally used to describe primarily certain investments made in the form of limited partnerships, some of which were deemed by the U.S. Internal Revenue Service to be abusive.


title: Tax avoidance

text: The Internal Revenue Service and the United States Department of Justice have recently teamed up to crack down on abusive tax shelters. In 2003 the Senate's Permanent Subcommittee on Investigations held hearings about tax shelters which are entitled "U.S. tax shelter industry: the role of accountants, lawyers, and financial professionals". Many of these tax shelters were designed and provided by accountants at the large American accounting firms.


title: Tax avoidance

text: Examples of U.S. tax shelters include: Foreign Leveraged Investment Program (FLIP) and Offshore Portfolio Investment Strategy (OPIS). Both were devised by partners at the accounting firm, KPMG. These tax shelters were also known as "basis shifts" or "defective redemptions."


title: Tax avoidance

text: Prior to 1987, passive investors in certain limited partnerships (such as oil exploration or real estate investment ventures) were allowed to use the passive losses (if any) of the partnership (i.e., losses generated by partnership operations in which the investor took no material active part) to offset the investors' income, lowering the amount of income tax that otherwise would be owed by the investor. These partnerships could be structured so that an investor in a high tax bracket could obtain a net economic benefit from partnership-generated passive losses.


title: Tax avoidance

text: In the Tax Reform Act of 1986 the U.S. Congress introduced the limitation (under ) on the deduction of passive losses and the use of passive activity tax credits. The 1986 Act also changed the "at risk" loss rules of . Coupled with the hobby loss rules (), the changes greatly reduced tax avoidance by taxpayers engaged in activities only to generate deductible losses.


title: Tax avoidance

text: Fraudulent transfer pricing, sometimes called "transfer mispricing", also known as "transfer pricing manipulation", refers to trade between related parties at prices meant to manipulate markets or to deceive tax authorities.


title: Tax avoidance

text: For example, if company "A", a food grower in Africa, processes its produce through three subsidiaries: "X" (in Africa), "Y" (in a tax haven, usually offshore financial centers) and "Z" (in the United States). Now, Company "X" sells its product to Company "Y" at an artificially low price, resulting in a low profit and a low tax for Company "X" based in Africa. Company "Y" then sells the product to Company "Z" at an artificially high price, almost as high as the retail price at which Company "Z" would sell the final product in the U.S.. Company "Z", as a result, would report a low profit and, therefore, a low tax.


title: Tax avoidance

text: The African Union reports estimates that about 30% of Sub-Saharan Africa's GDP has been moved to tax havens. Solutions include corporate “country-by-country reporting” where corporations disclose activities in each country and thereby prohibit the use of tax havens where real economic activity occurs.


title: Tax avoidance

text: According to a 2022 study, 36% of the profits of multinational firms are shifted to tax havens. If the profits had been reallocated to their domestic source, "domestic profits would increase by about 20% in high-tax European Union countries, 10% in the United States, and 5% in developing countries, while they would fall by 55% in tax havens."


title: Tax avoidance

text: HMRC, the UK tax collection agency, estimated that the overall cost of tax avoidance in the UK in 2016-17 was £1.7 billion, of which £0.7 billion was loss of income tax, National Insurance contributions and Capital Gains Tax. The rest came from loss of Corporation Tax, VAT and other direct taxes. This compares to the wider tax gap (the difference between the amount of tax that should, in theory, be collected by HMRC, against what is actually collected) in that year of £33 billion.


title: Tax avoidance

text: Figures published by the Tax Justice Network show that the UK had one of the lowest rates of tax losses due to profit shifting by multinational companies, with the fourth lowest rate out of 102 countries studied. According to the figures, the UK lost £1 billion from profit shifting, around 0.04% of its GDP, coming behind Botswana (0.02%), Ecuador (0.02%) and Sweden (0.004%).


title: Tax avoidance

text: In 2008 it was reported by Private Eye that Tesco utilized offshore holding companies in Luxembourg and partnership agreements to reduce corporation tax liability by up to £50 million a year. Another scheme previously identified by Private Eye involved depositing £1 billion in a Swiss partnership, and then loaning out that money to overseas Tesco stores, so that profit can be transferred indirectly through interest payments. This scheme is reported to remain in operation and is estimated to be costing the UK exchequer up to £20 million a year in corporation tax.


title: Tax avoidance

text: In 2011, ActionAid reported that 25% of the FTSE 100 companies avoided taxation by locating their subsidiaries in tax havens. This increased to 98% when using the stricter US Congress definition of tax haven and bank secrecy jurisdictions. In 2016, it was reported in the "Private Eye" current affairs magazine that four out of the FTSE top 10 companies paid no corporation tax at all.<ref name="PEye24/1/16"></ref>


title: Tax avoidance

text: Tax avoidance by corporations came to national attention in 2012, when MPs singled out Google, Amazon.com and Starbucks for criticism. Following accusations that the three companies were diverting hundreds of millions of pounds in UK profits to secretive tax havens, there was widespread outrage across the UK, followed by boycotts of products by Google, Amazon.com and Starbucks.


title: Tax avoidance

text: Following the boycotts and damage to brand image, Starbucks promised to move its tax base from the Netherlands to London and to pay HMRC £20million, but executives from Amazon.com and Google defended their tax avoidance as being within the law.


title: Tax avoidance

text: Google has remained the subject of criticism in the UK regarding their use of the 'Double Irish', Dutch Sandwich and Bermuda Black Hole tax avoidance schemes. Similarly, Amazon remains the subject of criticism across the UK and EU for its tax avoidance. In October 2017, the EU ordered Amazon to repay €250 million in illegal state aid to Luxembourg following a 'sweetheart deal' between Luxembourg and Amazon.com enabling the American company to artificially reduce its tax bill. PayPal, EBay, Microsoft, Twitter and Facebook have also been found to be using the Double Irish and Dutch Sandwich schemes. Up to 1,000 individuals in the same year were also discovered to be using K2 to avoid tax.


title: Tax avoidance

text: Other UK active corporations mentioned in relation to tax avoidance in 2015, particularly the Double Irish, Dutch Sandwich and Bermuda Black Hole:


title: Tax avoidance

text: Other corporations mentioned in relation to tax avoidance in later years have been Vodafone, AstraZeneca, SABMiller, GlaxoSmithKline and British American Tobacco.


title: Tax avoidance

text: Tax avoidance has not always related to corporation tax. A number of companies including Tesco, Sainsbury's, WH Smith, Boots and Marks and Spencer used a scheme to avoid VAT by forcing customers paying by card to unknowingly pay a 2.5% 'card transaction fee', though the total charged to the customer remained the same. Such schemes came to light after HMRC litigated against Debenhams over the scheme during 2005.


title: Tax avoidance

text: Africa lost at least $50 million in taxes. This is more than the amount of foreign development aid. European companies operating in Africa are not all that different from the actions of US companies such as Google, Apple and Amazon do not pay enough taxes because of tax avoidance.


title: Tax avoidance

text: According to the Independent Commission for International Corporate Tax Reform (ICRICT), the ‘GAFA’ (Google, Apple, Facebook and Amazon) belong to the worst tax offenders worldwide. In 2018, Amazon was not charged any corporate taxes in the US for two years in a row, despite its doubling profits. Other multinationals, such as Apple for example, also exploit fiscal loopholes, diverting profits from high tax countries into others with lower corporate tax rates. As these large Internet companies disproportionally profit from the COVID-19 crisis, and the US federal government no longer participates in international corporate taxation agreements, single countries and trading zones are urged to implement fair taxation schemes for these Internet giants.


title: Tax avoidance

text: Since the late 1990s, New Labour consulted on a "general anti-avoidance rule" (GAAR) for taxation, before deciding against the idea. By 2003, public interest in a GAAR surged as evidence of the scale of tax avoidance used by individuals in the financial and other sectors became apparent, though in its 2004 Budget the Labour Government announced a new "disclosure regime" as an alternative, whereby tax avoidance schemes would be required to be disclosed to the revenue departments.


title: Tax avoidance

text: In December 2010, the new Coalition government commissioned a report which would consider whether there should be a general anti-avoidance rule for the UK, which recommended that the UK should introduce such a rule, which was introduced in 2013. The rule prevents the reduction of tax by legal arrangements, where those arrangements are put in place purely to reduce tax, and would not otherwise be regarded as a reasonable course of action.


title: Tax avoidance

text: Following the Panama Papers leak in 2016, "Private Eye", "The Guardian" and other British media outlets noted that Edward Troup, who became executive chair of HM Revenue and Customs, had worked with Simmons & Simmons in 2004 representing corporate tax havens and opposed the GAAR in 1998.


title: Tax avoidance

text: In January 2012 a review of the tax arrangements of people engaged on public sector appointments was undertaken, in order to "ascertain the extent


title: Tax avoidance

text: of arrangements which could allow public sector appointees to minimise their tax payments" and make recommendations accordingly. The review was published on 23 May 2012, advising that:


title: Tax avoidance

text: One historic example of tax avoidance still evident today was the payment of window tax. It was introduced in England and Wales in 1696 with the aim of imposing tax on the relative prosperity of individuals without the controversy of introducing an income tax. The bigger the house, the more windows it was likely to have, and the more tax the occupants would pay. Nevertheless, the tax was unpopular, because it was seen by some as a "tax on light" (allegedly leading to the phrase daylight robbery) and led property owners to block up windows to avoid it. The tax was repealed in 1851.


title: Tax avoidance

text: Other historic examples of tax avoidance were the deliberate destructions of roofs in Scotland to avoid substantial property taxes. The roof of Slains Castle was removed in 1925, and the building has deteriorated since. The owners of Fetteresso Castle (now restored) deliberately destroyed their roof after World War II in protest at the new taxes.


title: Tax avoidance

text: The term tax avoidance indicates a situation in which a taxpayer legally minimizes the amount of his income tax owed. This circumstance occurs by declaring as many deductions and credits as permitted or prioritizing investments with tax advantages.


title: Tax avoidance

text: An IRS report indicates that, in 2009, 1,470 individuals earning more than $1,000,000 annually faced a net tax liability of zero or less. Also, in 1998 alone, a total of 94 corporations faced a net liability of less than half the full 35% corporate tax rate and the corporations Lyondell Chemical, Texaco, Chevron, CSX, Tosco, PepsiCo, Owens & Minor, Pfizer, JP Morgan, Saks, Goodyear, Ryder, Enron, Colgate-Palmolive, Worldcom, Eaton, Weyerhaeuser, General Motors, El Paso Energy, Westpoint Stevens, MedPartners, Phillips Petroleum, McKesson and Northrop Grumman all had net negative tax liabilities. Additionally, this phenomenon was widely documented regarding General Electric in early 2011.


title: Tax avoidance

text: Furthermore, a Government Accountability Office study found that, from 1998 to 2005, 55 percent of United States companies paid no federal income taxes during at least one year in a seven-year period it studied. A review in 2011 by Citizens for Tax Justice and the Institute on Taxation and Economic Policy of companies in the Fortune 500 profitable every year from 2008 through 2010 stated these companies paid an average tax rate of 18.5% and that 30 of these companies actually had a negative income tax due.


title: Tax avoidance

text: In 2012, Hewlett-Packard lost a lawsuit with the IRS over a "foreign tax credit generator" which was engineered by a division of AIG. Al Jazeera also wrote in 2012 that "Rich individuals and their families have as much as $32 trillion of hidden financial assets in offshore tax havens, representing up to $280bn in lost income tax revenues ... John Christensen of the Tax Justice Network told Al Jazeera that he was shocked by 'the sheer scale of the figures'. ... 'We're talking about very big, well-known brands – HSBC, Citigroup, Bank of America, UBS, Credit Suisse ... and they do it knowing fully well that their clients, more often than not, are evading and avoiding taxes.' Much of this activity, Christensen added, was illegal."


title: Tax avoidance

text: As a result of the tax sheltering, the government responded with Treasury Department Circular 230. In 2010, the Health Care and Education Reconciliation Act of 2010 codified the "economic substance" rule of "Gregory v. Helvering" (1935).


title: Tax avoidance

text: The US Public Interest Research Group said in 2014 that the United States government loses roughly $184 billion per year due to corporations such as Pfizer, Microsoft and Citigroup using offshore tax havens to avoid paying US taxes. According to PIRG:


title: Tax avoidance

text: According to an analysis by the Institute on Taxation and Economic Policy, global companies in the US are paying an effective tax rate of about negative 9 percent per annum.


title: Tax avoidance

text: An investigation by ProPublica published in 2021 based on leaked IRS documents revealed techniques by which billionaires accumulated massive wealth while paying lower rates than middle-income people, or no tax, or in some cases getting paid refundable childcare tax credits.


title: Tax avoidance

text: Tax avoidance, albeit legal, is subjected to civil penalties findable in the § 6651 (a)(2); §6665(a)(1); §6665(b)(1); §6662.


title: Tax avoidance

text: In addition, there are more situations in which the IRS does not impose the penalties discussed above. Instead, they are the so-called reasonable cause exception to the failure to file or pay taxes and consist of:


title: Tax avoidance

text: Tax avoidance may be considered to be the dodging of one's duties to society, or alternatively the right of every citizen to structure one's affairs in a manner allowed by law, to pay no more tax than what is required. Attitudes vary from approval through neutrality to outright hostility. Attitudes may vary depending on the steps taken in the avoidance scheme, or the perceived unfairness of the tax being avoided.


title: Tax avoidance

text: In 2008, the charity Christian Aid published a report, "Death and taxes: the true toll of tax dodging", which criticised tax exiles and tax avoidance by some of the world's largest companies, linking tax evasion to the deaths of millions of children in developing countries. However the research behind these calculations has been questioned in a 2009 paper prepared for the UK Department for International Development. According to the "Financial Times" there is a growing trend for charities to prioritise tax avoidance as a key campaigning issue, with policy makers across the world considering changes to make tax avoidance more difficult.


title: Tax avoidance

text: In 2010, tax avoidance became a hot-button issue in the UK. An organisation, UK Uncut, began to encourage people to protest at local high-street shops that were thought to be avoiding tax, such as Vodafone, Topshop and the Arcadia Group.


title: Tax avoidance

text: In 2012, during the Occupy movement in the United States, tax avoidance for the 99% was proposed as a protest tool.


title: Tax avoidance

text: Prem Sikka, Professor of Accounting at the Essex Business School (University of Essex) and scientific advisor of the Tax Justice Network pointed to a discrepancy between the Corporate Social Responsibility claims of multinational companies and “their internal dynamics aimed at maximising their profits through things like tax avoidance”. He wrote in an article commenting the Lux Leaks publications: “Big corporations and accountancy firms are engaged in organised hypocrisy.”


title: Tax avoidance

text: As a response to public opinion regarding tax avoidance, the Fair Tax Mark was established in the UK during 2014 as an independent certification scheme to identify and recognise companies which pay taxes "in accordance with the spirit of all tax laws" and not to use options, allowances, or reliefs, or undertake specific transactions, "that are contrary to the spirit of the law".


title: Tax avoidance

text: Awardees of this mark include The Co-op, SSE, Go-Ahead Group, Ecology Building Society, Lush Cosmetics, Richer Sounds, Scottish Water, United Utilities, Marshalls, several large regional co-operatives (East of England, Midcounties, Scotmid) and The Phone Co-op.


title: Tax avoidance

text: Tax avoidance reduces government revenue, so governments with a stricter anti-avoidance stance seek to prevent tax avoidance or keep it within limits. The obvious way to do this is to frame tax rules so that there is a smaller scope for avoidance. In practice this has not always been achievable and has led to an ongoing battle between governments amending legislation and tax advisors finding new scope/loopholes for tax avoidance in the amended rules.


title: Tax avoidance

text: To allow prompter response to tax avoidance schemes, the US Tax Disclosure Regulations (2003) require prompter and fuller disclosure than previously required, a tactic which was applied in the UK in 2004.


title: Tax avoidance

text: Some countries such as Canada, Australia, United Kingdom and New Zealand have introduced a statutory General Anti-Avoidance Rule (or General Anti-Abuse Rule, GAAR). Canada also uses Foreign Accrual Property Income rules to obviate certain types of tax avoidance. In the United Kingdom many provisions of the tax legislation (known as "anti-avoidance" provisions) apply to prevent tax avoidance where the main object (or purpose), or one of the main objects (or purposes), of a transaction is to enable tax advantages to be obtained.


title: Tax avoidance

text: In the United States, the Internal Revenue Service distinguishes some schemes as "abusive" and therefore illegal. The Alternative Minimum Tax was developed to reduce the impact of certain tax avoidance schemes. Furthermore, while tax avoidance is in principle legal, if the IRS in its sole judgment determines that tax avoidance is the 'principal purpose' for an expatriation attempt, 'covered expat' status will be applied to the requester, thereby forcing an expatriation tax on worldwide assets to be paid as a condition of expatriation. The IRS presumes a principal purpose of tax avoidance if a taxpayer requesting expatriation has a net worth of $622,000 or more, or has had more than $124,000 in average annual net income tax over the 5 tax years ending before the date of expatriation.


title: Tax avoidance

text: In the UK, judicial doctrines to prevent tax avoidance began in "IRC v Ramsay" (1981) which decided that where a transaction has pre-arranged artificial steps that serve no commercial purpose other than to save tax, the proper approach is to tax the effect of the transaction as a whole. This is known as the Ramsay principle and this case was followed by "Furniss v. Dawson" (1984) which extended the Ramsay principle. This approach has been rejected in most Commonwealth jurisdictions even in those where UK cases are generally regarded as persuasive. After two decades, there have been numerous decisions, with inconsistent approaches, and both the Revenue authorities and professional advisors remain quite unable to predict outcomes. For this reason this approach can be seen as a failure or at best only partly successful.


title: Tax avoidance

text: In the judiciary, different judges have taken different attitudes. As a generalisation, for example, judges in the United Kingdom before the 1970s regarded tax avoidance with neutrality; but nowadays they may regard aggressive tax avoidance with increasing hostility.


title: Tax avoidance

text: In the UK in 2004, the Labour government announced that it would use retrospective legislation to counteract some tax avoidance schemes, and it has subsequently done so on a few occasions, notably BN66. Initiatives announced in 2010 suggest an increasing willingness on the part of HMRC to use retrospective action to counter avoidance schemes, even when no warning has been given.


title: Tax avoidance

text: The UK Government has pushed the initiative led by the Organisation for Economic Co-operation and Development (OECD) on base erosion and profit shifting. In the 2015 Autumn Statement, Chancellor George Osborne announced that £800m would be spent on tackling tax avoidance in order to recover £5 billion a year by 2019–20. In addition, large companies will now have to publish their UK tax strategies and any large businesses that persistently engage in aggressive tax planning will be subject to special measures. With these policies, Osborne has claimed to be at the forefront of combating tax avoidance. However, he has been criticised over his perceived inaction on enacting policies set forth by the OECD to combat tax avoidance.


title: Tax avoidance

text: In April 2015, the Chancellor George Osborne announced a tax on diverted profits, quickly nicknamed the "Google Tax" by the press, designed to discourage large companies moving profits out of the UK to avoid tax. In 2016, Google agreed to pay back £130m of tax dating back to 2005 to HMRC, which said it was the "full tax due in law". However, this amount of tax has been criticised by Labour, with ex Labour leader Jeremy Corbyn saying that the rate of tax paid by Google only amounted to 3%. Former Liberal Democrat Business Secretary Vince Cable also said Google had "got off very, very lightly", and Osborne "made a fool of himself" by hailing the deal as a victory. Although claiming that it was "absurd" to lay blame onto Google for tax avoidance, saying that EU member states should "[compete] with each other to offer firms the lowest corporate tax rates", Conservative MP Boris Johnson said it was a "good thing" for corporations to pay more tax. However, Johnson said he did not want tax rates to go up or for European Union countries to do this in unison.


title: Open-mid front rounded vowel

text: The open-mid front rounded vowel, or low-mid front rounded vowel, is a type of vowel sound, used in some spoken languages. The symbol in the International Phonetic Alphabet that represents the sound is . The symbol œ is a lowercase ligature of the letters o and e. The sound , a small capital version of the ligature, is used for a distinct vowel sound: the open front rounded vowel.


title: Open-mid front rounded vowel

text: The open-mid front compressed vowel is typically transcribed in IPA simply as , which is the convention used in this article. There is no dedicated IPA diacritic for compression. However, the compression of the lips can be shown by the letter as (simultaneous and labial compression) or ( modified with labial compression). The spread-lip diacritic may also be used with a rounded vowel letter as an "ad hoc" symbol, but 'spread' technically means unrounded.


title: Open-mid front rounded vowel

text: Because front rounded vowels are assumed to have compression, and few descriptions cover the distinction, some of the following may actually have protrusion.


title: Open-mid front rounded vowel

text: Catford notes that most languages with rounded front and back vowels use distinct types of labialization, protruded back vowels and compressed front vowels. However, a few, such as Scandinavian languages, have protruded front vowels. One Scandinavian language, Swedish, even contrasts the two types of rounding in front vowels (see near-close front rounded vowel, with Swedish examples of both types of rounding).


title: Open-mid front rounded vowel

text: As there are no diacritics in the IPA to distinguish protruded and compressed rounding, an old diacritic for labialization, , will be used here as an "ad hoc" symbol for protruded front vowels. Another possible transcription is or (an open-mid front vowel modified by endolabialization), but it could be misread as a diphthong.


title: Open-mid front rounded vowel

text: Acoustically, the sound is "between" the more typical compressed open-mid front vowel and the unrounded open-mid front vowel .


title: Little Women (musical)

text: Little Women is a musical with a book by Allan Knee, lyrics by Mindi Dickstein, and music by Jason Howland.


title: Little Women (musical)

text: Based on Louisa May Alcott's 1868–69 semi-autobiographical two-volume novel, it focuses on the four March sisters— traditional Meg, wild, aspiring writer Jo, timid Beth and romantic Amy,— and their beloved Marmee, at home in Concord, Massachusetts, while their father is away serving as a Union Army chaplain during the Civil War. Intercut with the vignettes in which their lives unfold are several recreations of the melodramatic short stories Jo writes in her attic studio.


title: Little Women (musical)

text: A workshop production was presented at Duke University in February 2001, directed by Nick Corley. This production followed a workshop reading in March–April 2000. The production next played another workshop at Duke University in October 2004. This version was directed by Susan H. Schulman.


title: Little Women (musical)

text: After 55 previews, the Broadway production opened at the Virginia Theatre on January 23, 2005, and closed on May 22, 2005, after 137 performances. It was directed by Susan H. Schulman, with choreography by Michael Lichtefeld, set design by Derek McLane, costume design by Catherine Zuber, and lighting design by Kenneth Posner.


title: Little Women (musical)

text: The Broadway cast featured Sutton Foster as Jo, Maureen McGovern as Marmee/The Hag, Janet Carroll as Aunt March/Mrs. Kirk, Jenny Powers as Meg/Clarissa, Megan McGinnis as Beth/Rodrigo II, Amy McAlexander as Amy/The Troll, Danny Gurwin as Laurie/Rodrigo, Robert Stattel as Mr. Laurence/ The Knight, Jim Weitzer as Mr. Brooke/ Braxton, and John Hickok as Professor Bhaer.


title: Little Women (musical)

text: A 30-city US tour, with McGovern as Marmee, Kate Fisher as Jo, Renee Brna as Meg, Autumn Hurlbert as Beth, and Gwen Hollander as Amy ran from August 2005 (San Diego, California) through July 2006 (Kennedy Center, Washington, DC).


title: Little Women (musical)

text: Kookaburra produced the Australian premiere production, which ran at the Seymour Centre, Sydney, from November 2008 through December 2008. Opera Australia's Stuart Maunder directed, with musical direction by Peter Rutherford. The cast included Kate-Maree Hoolihan as Jo, Trisha Noble as Marmee, Judi Connelli as Aunt March, Erica Lovell as Amy, Octavia Barron-Martin as Meg, Jodie Harris as Beth, Hayden Tee as Professor Bhaer, Stephen Mahy as Laurie, David Harris as John, and Philip Hinton as Mr. Lawrence.


title: Little Women (musical)

text: The show was first seen in Europe in an Austrian production billed as European premiere by Theater im Neukloster, Vienna, in 2007 using the German title "Beth und ihre Schwestern" ("Beth and her sisters"). The German premiere using the same translation (but slightly different title "Betty und ihre Schwestern") was mounted in 2010 by in Georgsmarienhütte. It was brought to the Hope Mill Theatre in Manchester in 2017 lead by Amie Giselle-Ward in the role of Jo March. Bronagh Lagan directed with musical direction from Rickey Long in a production also billed as the European premiere.


title: Little Women (musical)

text: In July 2018, the show made its East Anglian debut (Great Britain) at Sheringham Little Theatre in North Norfolk.


title: Little Women (musical)

text: In 1866, Josephine March (Jo) receives a notice of rejection from another publisher, making it her twenty-second rejection. Jo asks Professor Bhaer, another boarder at Mrs. Kirk's Boarding House, his opinion on her story ("An Operatic Tragedy"). The professor is not entranced by her blood and guts saga. He tells her that he thinks that she can write something better. Jo, taken aback and angry at Bhaer's reaction, asks him what he knows to criticize her and insults him by calling him old. He reacts by saying that he has stated his opinion as she has hers. He leaves. Jo, left alone, wonders what could be "better" than the story she has written. But then she muses that perhaps her writing was better when she was at home in Concord, Massachusetts ("Better").


title: Little Women (musical)

text: At Mrs. Kirk's boarding house at New York City, she is holding a telegram for Jo from Mrs. March. Jo bounces in, looking for the professor. She then realizes that the professor is right in front of her. She tells them her fantastic news: she made her first sale as an author ("The Weekly Volcano Press")! She tells them the story of the sale as well, that thanks to Professor Bhaer's advice, she re-edited the story. But the news is disturbed when Jo reads the telegram. She is notified of Beth's scarlet fever and immediately packs her bags to return to Concord.


title: Little Women (musical)

text: Note: Better (Reprise), Take A Chance on Me (Reprise), and Off To Massachusetts (Reprise) are excluded from the cast recording.


title: Little Women (musical)

text: Reception for the musical was mixed to positive, with praise being aimed at Foster's performance and the musical's score, and criticism for the book and overall pacing of the production.


title: Little Women (musical)

text: Ben Brantley, reviewing for "The New York Times", wrote "Watching this shorthand account of four sisters growing up poor but honest during the Civil War is like speed reading Alcott's evergreen novel of 1868. You glean the most salient traits of the principal characters, events and moral lessons, but without the shading and detail that made these elements feel true to life in the book...Since the characters do not acquire full personalities, you don't feel emotionally invested in them." He wrote of Sutton Foster: "The slim and supple Ms. Foster has a lot to carry on those twitchy shoulders. If 'Little Women' does develop the following of young girls and their mothers the producers have targeted, it will be largely Ms. Foster's doing."


title: Little Women (musical)

text: The "Village Voice" reviewer noted "The show itself, similarly, seems lost in the drafty hugeness of the Virginia, where the often charming family scenes are dwarfed by the high proscenium arch (emphasized by the metal scaffolding that frames Derek McLane's otherwise attractive settings). The pity of it is that, between seizures, so much of Little Women's reality has been established. Allan Knee's script offers long passages of astutely condensed Alcott; Jason Howland's pleasant music, inventively orchestrated by Kim Scharnberg, pulls contemporary shapes out of period waltzes, polkas, and quadrilles, bumpily but gamely supported by Mindi Dickstein's uneven lyrics. And the cast, as always, offers many potential rescuers."


title: Mike Doyle (actor)

text: Michael Doyle (born September 16, 1972) is an American actor. He is mainly known for his role on "" as Ryan O'Halloran.


title: Mike Doyle (actor)

text: On the set of "Oz" Doyle met George Morfogen, whom he would cast in "Shiner", a short film written, produced and directed by Doyle that debuted at the 2006 Tribeca Film Festival. Doyle also wrote and produced the 2003 limited-release film "Cutter". Doyle also appeared as Jamie Perse, a small-time crook, in the 1996 television miniseries "Titanic" (also starring Peter Gallagher and Catherine Zeta-Jones).


title: Mike Doyle (actor)

text: Doyle played Lt. Cmdr. Tom Palatonio in the 2005 action film "Phantom Below". His death in the season 10 finale of "" ended a successful six-year run as forensic tech Ryan O'Halloran on the show. He guest starred on episodes of "Criminal Minds" and "In Plain Sight".