title: Transfer pricing

text: Most rules provide standards for when unrelated party prices, transactions, profitability or other items are considered sufficiently comparable in testing related party items. Such standards typically require that data used in comparisons be reliable and that the means used to compare produce a reliable result. The U.S. and OECD rules require that reliable adjustments must be made for all differences (if any) between related party items and purported comparables that could materially affect the condition being examined. Where such reliable adjustments cannot be made, the reliability of the comparison is in doubt. Comparability of tested prices with uncontrolled prices is generally considered enhanced by use of multiple data. Transactions not undertaken in the ordinary course of business generally are not considered to be comparable to those taken in the ordinary course of business. Among the factors that must be considered in determining comparability are:


title: Transfer pricing

text: Comparability is best achieved where identical items are compared. However, in some cases it is possible to make reliable adjustments for differences in the particular items, such as differences in features or quality. For example, gold prices might be adjusted based on the weight of the actual gold (one ounce of 10 carat gold would be half the price of one ounce of 20 carat gold).


title: Transfer pricing

text: Buyers and sellers may perform different functions related to the exchange and undertake different risks. For example, a seller of a machine may or may not provide a warranty. The price a buyer would pay will be affected by this difference. Among the functions and risks that may impact prices are:


title: Transfer pricing

text: Manner and terms of sale may have a material impact on price. For example, buyers will pay more if they can defer payment and buy in smaller quantities. Terms that may impact price include payment timing, warranty, volume discounts, duration of rights to use of the product, form of consideration, etc.


title: Transfer pricing

text: Goods, services, or property may be provided to different levels of buyers or users: producer to wholesaler, wholesaler to wholesaler, wholesaler to retailer, or for ultimate consumption. Market conditions, and thus prices, vary greatly at these levels. In addition, prices may vary greatly between different economies or geographies. For example, a head of cauliflower at a retail market will command a vastly different price in unelectrified rural India than in Tokyo. Buyers or sellers may have different market shares that allow them to achieve volume discounts or exert sufficient pressure on the other party to lower prices. Where prices are to be compared, the putative comparables must be at the same market level, within the same or similar economic and geographic environments, and under the same or similar conditions.


title: Transfer pricing

text: Tax authorities generally examine prices actually charged between related parties to determine whether adjustments are appropriate. Such examination is by comparison (testing) of such prices to comparable prices charged among unrelated parties. Such testing may occur only on examination of tax returns by the tax authority, or taxpayers may be required to conduct such testing themselves in advance of filing tax returns. Such testing requires a determination of how the testing must be conducted, referred to as a transfer pricing method.


title: Transfer pricing

text: Some systems give preference to a specific method of testing prices. OECD and U.S. systems, however, provide that the method used to test the appropriateness of related party prices should be that method that produces the most reliable measure of arm's length results. This is often known as a "best method" rule. Factors to be considered include comparability of tested and independent items, reliability of available data and assumptions under the method, and validation of the results of the method by other methods.


title: Transfer pricing

text: The comparable uncontrolled price (CUP) method is a transactional method that determines the arm's-length price using the prices charged in comparable transactions between unrelated parties. In principle, the OECD and most countries that follow the OECD guidelines consider the CUP method to be the most direct method, provided that any differences between the controlled and uncontrolled transactions have no material effect on price or their effects can be estimated and corresponding price adjustments can be made. Adjustments may be appropriate where the controlled and uncontrolled transactions differ only in volume or terms; for example, an interest adjustment could be applied where the only difference is time for payment (e.g., 30 days vs. 60 days). For undifferentiated products such as commodities, price data for arm's-length transactions ("external comparables") between two or more other unrelated parties may be available. For other transactions, it may be possible to use comparable transactions ("internal comparables") between the controlled party and unrelated parties.


title: Transfer pricing

text: The criteria for reliably applying the CUP method are often impossible to satisfy for licenses and other transactions involving unique intangible property, requiring use of valuation methods based on profit projections.


title: Transfer pricing

text: Among other methods relying on actual transactions (generally between one tested party and third parties) and not indices, aggregates, or market surveys are:


title: Transfer pricing

text: Some methods of testing prices do not rely on actual transactions. Use of these methods may be necessary due to the lack of reliable data for transactional methods. In some cases, non-transactional methods may be more reliable than transactional methods because market and economic adjustments to transactions may not be reliable. These methods may include:


title: Transfer pricing

text: CPM and TNMM have a practical advantage in ease of implementation. Both methods rely on microeconomic analysis of data rather than specific transactions. These methods are discussed further with respect to the U.S. and OECD systems.


title: Transfer pricing

text: Two methods are often provided for splitting profits: comparable profit split and residual profit split. The former requires that profit split be derived from the combined operating profit of uncontrolled taxpayers whose transactions and activities are comparable to the transactions and activities being tested. The residual profit split method requires a two step process: first profits are allocated to routine operations, then the residual profit is allocated based on nonroutine contributions of the parties. The residual allocation may be based on external market benchmarks or estimation based on capitalised costs.


title: Transfer pricing

text: Where testing of prices occurs on other than a purely transactional basis, such as CPM or TNMM, it may be necessary to determine which of the two related parties should be tested. Testing is to be done of that party testing of which will produce the most reliable results. Generally, this means that the tested party is that party with the most easily compared functions and risks. Comparing the tested party's results to those of comparable parties may require adjustments to results of the tested party or the comparables for such items as levels of inventory or receivables.


title: Transfer pricing

text: Testing requires determination of what indication of profitability should be used. This may be net profit on the transaction, return on assets employed, or some other measure. Reliability is generally improved for TNMM and CPM by using a range of results and multiple year data.


title: Transfer pricing

text: Valuable intangible property tends to be unique. Often there are no comparable items. The value added by use of intangibles may be represented in prices of goods or services, or by payment of fees (royalties) for use of the intangible property. Licensing of intangibles thus presents difficulties in identifying comparable items for testing. However, where the same property is licensed to independent parties, such license may provide comparable transactional prices. The profit split method specifically attempts to take value of intangibles into account.


title: Transfer pricing

text: Enterprises may engage related or unrelated parties to provide services they need. Where the required services are available within a multinational group, there may be significant advantages to the enterprise as a whole for components of the group to perform those services. Two issues exist with respect to charges between related parties for services: whether services were actually performed which warrant payment, and the price charged for such services. Tax authorities in most major countries have, either formally or in practice, incorporated these queries into their examination of related party services transactions.


title: Transfer pricing

text: There may be tax advantages obtained for the group if one member charges another member for services, even where the member bearing the charge derives no benefit. To combat this, the rules of most systems allow the tax authorities to challenge whether the services allegedly performed actually benefit the member charged. The inquiry may focus on whether services were indeed performed as well as who benefited from the services. For this purpose, some rules differentiate stewardship services from other services. Stewardship services are generally those that an investor would incur for its own benefit in managing its investments. Charges to the investee for such services are generally inappropriate. Where services were not performed or where the related party bearing the charge derived no direct benefit, tax authorities may disallow the charge altogether.


title: Transfer pricing

text: Where the services were performed and provided benefit for the related party bearing a charge for such services, tax rules also permit adjustment to the price charged. Rules for testing prices of services may differ somewhat from rules for testing prices charged for goods due to the inherent differences between provision of services and sale of goods. The OECD Guidelines provide that the provisions relating to goods should be applied with minor modifications and additional considerations. In the U.S., a different set of price testing methods is provided for services. In both cases, standards of comparability and other matters apply to both goods and services.


title: Transfer pricing

text: It is common for enterprises to perform services for themselves (or for their components) that support their primary business. Examples include accounting, legal, and computer services for those enterprises not engaged in the business of providing such services. Transfer pricing rules recognize that it may be inappropriate for a component of an enterprise performing such services for another component to earn a profit on such services. Testing of prices charged in such case may be referred to a cost of services or services cost method. Application of this method may be limited under the rules of certain countries, and is required in some countries e.g. Canada.


title: Transfer pricing

text: Where services performed are of a nature performed by the enterprise (or the performing or receiving component) as a key aspect of its business, OECD and U.S. rules provide that some level of profit is appropriate to the service performing component. Canada's rules do not permit such profit. Testing of prices in such cases generally follows one of the methods described above for goods. The cost-plus method, in particular, may be favored by tax authorities and taxpayers due to ease of administration.


title: Transfer pricing

text: Multi-component enterprises may find significant business advantage to sharing the costs of developing or acquiring certain assets, particularly intangible assets. Detailed U.S. rules provide that members of a group may enter into a cost sharing agreement (CSA) with respect to costs and benefits from the development of intangible assets. OECD Guidelines provide more generalized suggestions to tax authorities for enforcement related to cost contribution agreements (CCAs) with respect to acquisition of various types of assets. Both sets of rules generally provide that costs should be allocated among members based on respective anticipated benefits. Inter-member charges should then be made so that each member bears only its share of such allocated costs. Since the allocations must inherently be made based on expectations of future events, the mechanism for allocation must provide for prospective adjustments where prior projections of events have proved incorrect. However, both sets of rules generally prohibit applying hindsight in making allocations.


title: Transfer pricing

text: A key requirement to limit adjustments related to costs of developing intangible assets is that there must be a written agreement in place among the members. Tax rules may impose additional contractual, documentation, accounting, and reporting requirements on participants of a CSA or CCA, which vary by country.


title: Transfer pricing

text: Generally, under a CSA or CCA, each participating member must be entitled to use of some portion rights developed pursuant to the agreement without further payments. Thus, a CCA participant should be entitled to use a process developed under the CCA without payment of royalties. Ownership of the rights need not be transferred to the participants. The division of rights is generally to be based on some observable measure, such as by geography.


title: Transfer pricing

text: Participants in CSAs and CCAs may contribute pre-existing assets or rights for use in the development of assets. Such contribution may be referred to as a platform contribution. Such contribution is generally considered a deemed payment by the contributing member, and is itself subject to transfer pricing rules or special CSA rules.


title: Transfer pricing

text: A key consideration in a CSA or CCA is what costs development or acquisition costs should be subject to the agreement. This may be specified under the agreement, but is also subject to adjustment by tax authorities.


title: Transfer pricing

text: In determining reasonably anticipated benefits, participants are forced to make projections of future events. Such projections are inherently uncertain. Further, there may exist uncertainty as to how such benefits should be measured. One manner of determining such anticipated benefits is to project respective sales or gross margins of participants, measured in a common currency, or sales in units.


title: Transfer pricing

text: Both sets of rules recognize that participants may enter or leave a CSA or CCA. Upon such events, the rules require that members make buy-in or buy-out payments. Such payments may be required to represent the market value of the existing state of development, or may be computed under cost recovery or market capitalization models.


title: Transfer pricing

text: Some jurisdictions impose significant penalties relating to transfer pricing adjustments by tax authorities. These penalties may have thresholds for the basic imposition of penalty, and the penalty may be increased at other thresholds. For example, U.S. rules impose a 20% penalty where the adjustment exceeds US$5 million, increased to 40% of the additional tax where the adjustment exceeds US$20 million.


title: Transfer pricing

text: The rules of many countries require taxpayers to document that prices charged are within the prices permitted under the transfer pricing rules. Where such documentation is not timely prepared, penalties may be imposed, as above. Documentation may be required to be in place prior to filing a tax return in order to avoid these penalties. Documentation by a taxpayer need not be relied upon by the tax authority in any jurisdiction permitting adjustment of prices. Some systems allow the tax authority to disregard information not timely provided by taxpayers, including such advance documentation. India requires that documentation not only be in place prior to filing a return, but also that the documentation be certified by the chartered accountant preparing a company return.


title: Transfer pricing

text: U.S. transfer pricing rules are lengthy. They incorporate all of the principles above, using CPM (see below) instead of TNMM. U.S. rules specifically provide that a taxpayer's intent to avoid or evade tax is not a prerequisite to adjustment by the Internal Revenue Service, nor are nonrecognition provisions. The U.S. rules give no priority to any particular method of testing prices, requiring instead explicit analysis to determine the best method. U.S. comparability standards limit use of adjustments for business strategies in testing prices to clearly defined market share strategies, but permit limited consideration of location savings.


title: Transfer pricing

text: The Comparable Profits method (CPM) was introduced in the 1992 proposed regulations and has been a prominent feature of IRS transfer pricing practice since. Under CPM, the tested party's overall results, rather than its transactions, are compared with the overall results of similarly situated enterprises for whom reliable data is available. Comparisons are made for the profit level indicator that most reliably represents profitability for the type of business. For example, a sales company's profitability may be most reliably measured as a return on sales (pre-tax profit as a percent of sales).


title: Transfer pricing

text: CPM inherently requires lower levels of comparability in the nature of the goods or services. Further, data used for CPM generally can be readily obtained in the U.S. and many countries through public filings of comparable enterprises.


title: Transfer pricing

text: Results of the tested party or comparable enterprises may require adjustment to achieve comparability. Such adjustments may include effective interest adjustments for customer financing or debt levels, inventory adjustments, etc.


title: Transfer pricing

text: U.S. rules apply resale price method and cost-plus with respect to goods strictly on a transactional basis. Thus, comparable transactions must be found for all tested transactions in order to apply these methods. Industry averages or statistical measures are not permitted. Where a manufacturing entity provides contract manufacturing for both related and unrelated parties, it may readily have reliable data on comparable transactions. However, absent such in-house comparables, it is often difficult to obtain reliable data for applying cost-plus.


title: Transfer pricing

text: The rules on services expand cost-plus, providing an additional option to mitigate these data problems. Charges to related parties for services not in the primary business of either the tested party or the related party group are rebuttably presumed to be arm's length if priced at cost plus zero (the services cost method). Such services may include back-room operations (e.g., accounting and data processing services for groups not engaged in providing such services to clients), product testing, or a variety of such non-integral services. This method is not permitted for manufacturing, reselling, and certain other services that typically are integral to a business.


title: Transfer pricing

text: U.S. rules also specifically permit shared services agreements. Under such agreements, various group members may perform services which benefit more than one member. Prices charged are considered arm's length where the costs are allocated in a consistent manner among the members based on reasonably anticipated benefits. For instance, shared services costs may be allocated among members based on a formula involving expected or actual sales or a combination of factors.


title: Transfer pricing

text: Under U.S. rules, actual conduct of the parties is more important than contractual terms. Where the conduct of the parties differs from terms of the contract, the IRS has authority to deem the actual terms to be those needed to permit the actual conduct.


title: Transfer pricing

text: U.S. rules require that the IRS may not adjust prices found to be within the arm's length range. Where prices charged are outside that range, prices may be adjusted by the IRS unilaterally to the midpoint of the range. The burden of proof that a transfer pricing adjustment by the IRS is incorrect is on the taxpayer unless the IRS adjustment is shown to be arbitrary and capricious. However, the courts have generally required both taxpayers and the IRS to demonstrate their facts where agreement is not reached.


title: Transfer pricing

text: If the IRS adjusts prices by more than $5 million or 10 percent of the taxpayer’s gross receipts, penalties apply. The penalty is 20% of the amount of the tax adjustment, increased to 40% at a higher threshold.


title: Transfer pricing

text: This penalty may be avoided only if the taxpayer maintains contemporaneous documentation meeting requirements in the regulations, and provides such documentation to the IRS within 30 days of IRS request. If documentation is not provided at all, the IRS may make adjustments based on any information it has available. Contemporaneous means the documentation existed with 30 days of filing the taxpayer's tax return. Documentation requirements are quite specific, and generally require a best method analysis and detailed support for the pricing and methodology used for testing such pricing. To qualify, the documentation must reasonably support the prices used in computing tax.


title: Transfer pricing

text: U.S. tax law requires that the foreign transferee/user of intangible property (patents, processes, trademarks, know-how, etc.) will be deemed to pay to a controlling transferor/developer a royalty commensurate with the income derived from using the intangible property. This applies whether such royalty is actually paid or not. This requirement may result in withholding tax on deemed payments for use of intangible property in the U.S.


title: Transfer pricing

text: OECD guidelines are voluntary for member nations. Some nations have adopted the guidelines almost unchanged. Terminology may vary between adopting nations, and may vary from that used above.


title: Transfer pricing

text: OECD guidelines give priority to transactional methods, described as the "most direct way" to establish comparability. The Transactional Net Margin Method and Profit Split methods are used either as methods of last resort or where traditional transactional methods cannot be reliably applied. CUP is not given priority among transactional methods in OECD guidelines. The Guidelines state, "It may be difficult to find a transaction between independent enterprises that is similar enough to a controlled transaction such that no differences have a material effect on price." Thus, adjustments are often required to either tested prices or uncontrolled process.


title: Transfer pricing

text: OECD rules permit consideration of business strategies in determining if results or transactions are comparable. Such strategies include market penetration, expansion of market share, cost or location savings, etc.


title: Transfer pricing

text: The transactional net margin method (TNMM) compares the net profitability of a transaction, or group or aggregation of transactions, to that of another transaction, group or aggregation. Under TNMM, use of actual, verifiable transactions is given strong preference. However, in practice TNMM allows making computations for company-level aggregates of transactions. Thus, TNMM may in some circumstances function like U.S. CPM.


title: Transfer pricing

text: Contractual terms and transactions between parties are to be respected under OECD rules unless both the substance of the transactions differs materially from those terms and following such terms would impede tax administration.


title: Transfer pricing

text: OECD rules generally do not permit tax authorities to make adjustments if prices charged between related parties are within the arm's length range. Where prices are outside such range, the prices may be adjusted to the most appropriate point. The burden of proof of the appropriateness of an adjustment is generally on the tax authority.


title: Transfer pricing

text: OECD Guidelines do not provide specific rules on the nature of taxpayer documentation. Such matters are left to individual member nations.


title: Transfer pricing

text: In 2002, the European Union created the EU Joint Transfer Pricing Forum. The Communication on "Tax and Development – Cooperating with Developing Countries in Promoting Good Governance in Tax Matters‟, COM (2010) 163 final, highlighted the need to support developing countries' capacity in mobilizing domestic resources for development in line with the principles of good governance in taxation. In this context, PwC prepared the report "Transfer pricing and developing countries".


title: Transfer pricing

text: Many EU countries are currently implementing the OECD Guidelines for Transfer Pricing. The latest adopter is Cyprus which issued a ruling in 2017 for financial arrangements.


title: Transfer pricing

text: Prior to 2009, China generally followed OECD Guidelines. New guidelines were announced by the State Administration of Taxation (SAT) in March 2008 and issued in January 2009. These guidelines differed materially in approach from those in other countries in two principal ways: 1) they were guidelines issued instructing field offices how to conduct transfer pricing examinations and adjustments, and 2) factors to be examined differed by transfer pricing method. The guidelines covered:


title: Transfer pricing

text: On September 17, 2015, the SAT released a revised draft version of the "Implementation Measures for Special Tax Adjustment (Circular 2)," which replaced the previous 2009 guidelines. Three new sections were introduced under the revised draft: monitoring and management, intangible transactions/intra-group services and a new approach to transfer pricing documentation.


title: Transfer pricing

text: Under the 2009 Circular, taxpayers must disclose related party transactions when filing tax returns. In addition, the circular provides for a three-tier set of documentation and reporting standards, based on the aggregate amount of intercompany transactions. Taxpayers affected by the rules who engaged in intercompany transactions under RMB 20 million for the year were generally exempted from reporting, documentation, and penalties. Those with transactions exceeding RMB 200 million generally were required to complete transfer pricing studies in advance of filing tax returns. For taxpayers in the top tier, documentation must include a comparability analysis and justification for the transfer pricing method chosen.


title: Transfer pricing

text: The 2015 draft introduced an overhauled three-tiered standardized approach to transfer pricing documentation. The tiers vary in documentation content and include the master file, the local file, and the country-by-country report. The draft also requires companies involved with related-party service transactions, cost sharing agreements or thin capitalization to submit a so-called "Special File."


title: Transfer pricing

text: Chinese transfer pricing rules apply to transactions between a Chinese business and domestic and foreign related parties. A related party includes enterprises meeting one of eight different tests, including 25% equity ownership in common, overlapping boards or management, significant debt holdings, and other tests. Transactions subject to the guidelines include most sorts of dealings businesses may have with one another.


title: Transfer pricing

text: The Circular instructs field examiners to review taxpayer's comparability and method analyses. The method of analyzing comparability and what factors are to be considered varies slightly by type of transfer pricing analysis method. The guidelines for CUP include specific functions and risks to be analyzed for each type of transaction (goods, rentals, licensing, financing, and services). The guidelines for resale price, cost-plus, transactional net margin method, and profit split are short and very general.


title: Transfer pricing

text: The China rules provide a general framework for cost sharing agreements. This includes a basic structure for agreements, provision for buy-in and exit payments based on reasonable amounts, minimum operating period of 20 years, and mandatory notification of the SAT within 30 days of concluding the agreement.


title: Transfer pricing

text: Tax authorities of most major countries have entered into unilateral or multilateral agreements between taxpayers and other governments regarding the setting or testing of related party prices. These agreements are referred to as advance pricing agreements or advance pricing arrangements (APAs). Under an APA, the taxpayer and one or more governments agree on the methodology used to test prices. APAs are generally based on transfer pricing documentation prepared by the taxpayer and presented to the government(s). Multilateral agreements require negotiations between the governments, conducted through their designated competent authority groups. The agreements are generally for some period of years, and may have retroactive effect. Most such agreements are not subject to public disclosure rules. Rules controlling how and when a taxpayer or tax authority may commence APA proceedings vary by jurisdiction.


title: Transfer pricing

text: The discussion in this section explains an economic theory behind optimal transfer pricing with "optimal" defined as transfer pricing that maximizes overall firm profits in a non-realistic world with no taxes, no capital risk, no development risk, no externalities or any other frictions which exist in the real world. In practice a great many factors influence the transfer prices that are used by multinational corporations, including performance measurement, capabilities of accounting systems, import quotas, customs duties, VAT, taxes on profits, and (in many cases) simple lack of attention to the pricing.


title: Transfer pricing

text: From marginal price determination theory, the optimum level of output is that where marginal cost equals marginal revenue. That is to say, a firm should expand its output as long as the marginal revenue from additional sales is greater than their marginal costs. In the diagram that follows, this intersection is represented by point A, which will yield a price of P*, given the demand at point B.


title: Transfer pricing

text: When a firm is selling some of its product to itself, and only to itself (i.e. there is no external market for that particular transfer good), then the picture gets more complicated, but the outcome remains the same. The demand curve remains the same. The optimum price and quantity remain the same. But marginal cost of production can be separated from the firm's total marginal costs. Likewise, the marginal revenue associated with the production division can be separated from the marginal revenue for the total firm. This is referred to as the net marginal revenue in production (NMR) and is calculated as the marginal revenue from the firm minus the marginal costs of distribution.


title: Transfer pricing

text: It can be shown algebraically that the intersection of the firm's marginal cost curve and marginal revenue curve (point A) must occur at the same quantity as the intersection of the production division's marginal cost curve with the net marginal revenue from production (point C).


title: Transfer pricing

text: If the production division is able to sell the transfer good in a competitive market (as well as internally), then again both must operate where their marginal costs equal their marginal revenue, for profit maximization. Because the external market is competitive, the firm is a price taker and must accept the transfer price determined by market forces (their marginal revenue from transfer and demand for transfer products becomes the transfer price). If the market price is relatively high (as in Ptr1 in the next diagram), then the firm will experience an internal surplus (excess internal supply) equal to the amount Qt1 minus Qf1. The actual marginal cost curve is defined by points A,C,D.


title: Transfer pricing

text: If the firm is able to sell its transfer goods in an imperfect market, then it need not be a price taker. There are two markets each with its own price (Pf and Pt in the next diagram). The aggregate market is constructed from the first two. That is, point C is a horizontal summation of points A and B (and likewise for all other points on the net marginal revenue curve (NMRa)). The total optimum quantity (Q) is the sum of Qf plus Qt.


title: Transfer pricing

text: A frequently-proposed alternative to arm's-length principle-based transfer pricing rules is formulary apportionment, under which corporate profits are allocated according to objective metrics of activity such as sales, employees, or fixed assets. Some countries (including Canada and the United States) allocate taxing rights among their political subdivisions in this way, and it has recommended by the European Commission for use within the European Union. According to the "amicus curiae" brief, filed by the attorneys general of Alaska, Montana, New Hampshire, and Oregon in support of the state of California in the U.S. Supreme Court case of "Barclays Bank PLC v. Franchise Tax Board," the formulary apportionment method, which is also known as the unitary apportionment method, has at least three major advantages over the separate accounting system when applied to multi-jurisdictional businesses. First, the unitary method captures the added wealth and value resulting from economic interdependencies of multistate and multinational corporations through their functional integration, centralization of management, and economies of scale. A unitary business also benefits from more intangible values shared among its constituent parts, such as reputation, good will, customers and other business relationships. See, e.g., Mobil, 445 U.S. at 438–40; Container, 463 U.S. at 164–65.


title: Transfer pricing

text: Separate accounting, with its emphasis on carving out of the overall business only income from sources within a single state, ignores the value attributable to the integrated nature of the business. Yet, to a large degree, the wealth, power, and profits of the world's large multinational enterprises are attributable to the very fact that they are integrated, unitary businesses. Hellerstein Treatise, P8.03 at 8-32.n9 As one commentator has explained: To believe that multinational corporations do not maintain an advantage over independent corporations operating within a similar business sphere is to ignore the economic and political strength of the multinational giants. By attempting to treat those businesses which are in fact unitary as independent entities, separate accounting "operates in a universe of pretense; as in Alice in Wonderland, it turns reality into fancy and then pretends it is the real world".


title: Transfer pricing

text: Because countries impose different corporate tax rates, a corporation that has a goal of minimizing the overall taxes to be paid will set transfer prices to allocate more of the worldwide profit to lower tax countries. Many countries attempt to impose penalties on corporations if the countries consider that they are being deprived of taxes on otherwise taxable profit. However, since the participating countries are sovereign entities, obtaining data and initiating meaningful actions to limit tax avoidance is hard. A publication of the Organisation for Economic Co-operation and Development (OECD) states, "Transfer prices are significant for both taxpayers and tax administrations because they determine in large part the income and expenses, and therefore taxable profits, of associated enterprises in different tax jurisdictions."


title: Transfer pricing

text: Major international accounting and law firms have published summaries of the guidelines. See their web sites.


title: Bustard

text: Bustards, including floricans and korhaans, are large, terrestrial birds living mainly in dry grassland areas and on the steppes of the Old World. They range in length from . They make up the family Otididae (, formerly known as Otidae). Bustards are omnivorous and opportunistic, eating leaves, buds, seeds, fruit, small vertebrates, and invertebrates. There are 26 species currently recognised.


title: Bustard

text: Bustards are all fairly large with the two largest species, the kori bustard ("Ardeotis kori") and the great bustard ("Otis tarda"), being frequently cited as the world's heaviest flying birds. In both the largest species, large males exceed a weight of , weigh around on average and can attain a total length of . The smallest species is the little brown bustard ("Eupodotis humilis"), which is around long and weighs around on average. In most bustards, males are substantially larger than females, often about 30% longer and sometimes more than twice the weight. They are among the most sexually dimorphic groups of birds. In only the floricans is the sexual dimorphism the reverse, with the adult female being slightly larger and heavier than the male.


title: Bustard

text: The wings have 10 primaries and 16–24 secondary feathers. There are 18–20 feathers in the tail. The plumage is predominantly cryptic.


title: Bustard

text: Bustards are omnivorous, feeding principally on seeds and invertebrates. They make their nests on the ground, making their eggs and offspring often very vulnerable to predation. They walk steadily on strong legs and big toes, pecking for food as they go. Most prefer to run or walk over flying. They have long broad wings with "fingered" wingtips, and striking patterns in flight. Many have interesting mating displays, such as inflating throat sacs or elevating elaborate feathered crests. The female lays three to five dark, speckled eggs in a scrape in the ground, and incubates them alone.


title: Bustard

text: Genetic dating indicates that bustards evolved 30 million years ago in either southern or eastern Africa from where they dispersed into Eurasia and Australia.


title: Bustard

text: The family Otididae was introduced (as Otidia) by the French polymath Constantine Samuel Rafinesque in 1815.


title: Bustard

text: Bustards are gregarious outside the breeding season, but are very wary and difficult to approach in the open habitats they prefer.


title: Bustard

text: Most species are declining or endangered through habitat loss and hunting, even where they are nominally protected.


title: Bustard

text: The birds were once common and abounded on the Salisbury Plain. They had become rare by 1819 when a large male, surprised by a dog on Newmarket Heath, sold in Leadenhall Market for five guineas. The last bustard in Britain died in approximately 1832, but the bird is being reintroduced through batches of chicks imported from Russia.


title: Bustard

text: In 2009, two great bustard chicks were hatched in Britain for the first time in more than 170 years. Reintroduced bustards also hatched chicks in 2010.


title: Bustard

text: Some Indian bustards are also called Floricans. The origin of the name is unclear. Thomas C. Jerdon writes in "The Birds of India (1862)


title: 2022 New York City Subway attack

text: On the morning of April 12, 2022, a mass shooting was committed on a northbound N train on the New York City Subway in Sunset Park, Brooklyn, New York, United States. At approximately 8:24 a.m. EDT, a man reported to be 62-year-old Black nationalist Frank Robert James put on a gas mask, threw two smoke grenades, and fired a handgun 33 times. The shooting occurred as the train was traveling between the 59th Street and 36th Street stations.


title: 2022 New York City Subway attack

text: Twenty-nine people were injured, ten of them from direct gunfire; the remaining injuries were from smoke inhalation. Most passengers disembarked at 36th Street, where some passengers fled onto an R train that traveled one additional stop to 25th Street. On the day after the attack, Frank James was arrested as the suspect after a large manhunt. James was charged by the U.S. Attorney's Office for the Eastern District of New York with committing a terrorist act on a mass transit system and discharging a firearm during the commission of a Crime of Violence, to which James pleaded not guilty.


title: 2022 New York City Subway attack

text: Reports of assaults and other major felonies occurring on the subway system increased significantly during the COVID-19 pandemic in New York City, when the number was adjusted for weekday ridership numbers. According to police statistics, crime in the subway has increased 68% from 2022 compared to the same time in 2021. Before the April 2022 shooting, there had been several high-profile incidents of violence in the subway, including the killing of Michelle Go in January and several stabbing cases.


title: 2022 New York City Subway attack

text: At 6:15 a.m. EDT on April 12, 2022, video surveillance captured footage of a man matching James' description, who left a U-Haul van two blocks from a train station on the same subway line where the attack took place.


title: 2022 New York City Subway attack

text: At 8:24 a.m., multiple people were shot on a northbound N train on the New York City Subway in Sunset Park, Brooklyn. After the train left the 59th Street station on the Fourth Avenue Line, the attacker put on a gas mask, threw two smoke grenades onto the floor of a train car, and opened fire with a Glock 17 9 mm handgun as the train approached the 36th Street station. He fired at least 33 shots and fled the scene after the attack.


title: 2022 New York City Subway attack

text: When the train stopped at 36th Street, the wounded passengers disembarked at the platform, and police were called to the station at 8:30 a.m. A passenger waiting for the subway claimed that he saw "calamity" when the subway door opened due to the smoke, blood, and screaming. Footage of the evacuation from the subway train was filmed by a passenger in an adjacent car and quickly published on social media and news sites. The footage depicted the chaos of the evacuation with many people helping injured passengers, shouting about details of the shooting, and requesting emergency services.


title: 2022 New York City Subway attack

text: An announcement by the conductor on the R train across the platform urged riders on the northbound platform to board that train. When the train arrived at the 25th Street station, it stayed put, and police officers instructed riders to leave the station. In response, many riders began running for the exits in a panic, injuring more people. Bystanders from the train attended three injured people in one of the cars toward the front of the train.


title: 2022 New York City Subway attack

text: The New York City Fire Department (FDNY) arrived at the 36th Street station, initially responding to reports of smoke in the station.


title: 2022 New York City Subway attack

text: At a morning press conference on the day of the attack, the FDNY said there were sixteen people injured, ten of them with gunshot wounds, five of whom are in critical but stable condition. By the end of the day, a total of 29 injuries were reported: 10 with direct gunfire wounds, and 19 with other injuries.


title: 2022 New York City Subway attack

text: Some of the injured jumped onto another train to flee the area and received aid at the next station, 25th Street. The people not injured by gunfire were instead injured from smoke inhalation or other conditions as they fled the scene.


title: 2022 New York City Subway attack

text: Keechant Sewell, the New York City Police Commissioner, said on the day of the attack that the incident was not being investigated as a terrorist attack at that time. She did not rule out the possibility, saying the attack was under investigation. FBI, ATF, and HSI investigators were on the scene along with the NYPD. Investigation efforts were hampered by the lack of working security cameras in three subway stations. Police obtained a picture of the suspect from a bystander's cell phone video. A $50,000 reward was offered for information leading to the suspect's arrest.


title: 2022 New York City Subway attack

text: Recovered from the train at the scene were several items, including a Glock 9-millimeter handgun, three ammunition magazines, a credit card in the name of Frank R. James, and a key to a U-Haul van. Also recovered from the scene were two non-detonated smoke grenades, gasoline, a variety of fireworks (including canister smoke), and a hatchet.


title: 2022 New York City Subway attack

text: During the afternoon of April 13, the day after the attack, a surveillance video showed James entering the subway at the Kings Highway station on the Sea Beach Line, served by the N train.


title: 2022 New York City Subway attack

text: Frank Robert James was born in the Bronx on August 8, 1959, and spent years drifting from city-to-city meaning that he has an extensive traveling history. James had been arrested on 12 previous occasions, mostly for misdemeanors. He was arrested nine times in New York from 1992 to 1998, with charges including possession of burglary tools, criminal sex act, and criminal tampering. He was arrested three times in New Jersey, the earliest in 1991 and the most recent in 2007; in the mid-1990s, he was charged with making terroristic threats, but was convicted of the lesser charge of the harassment and sentenced to probation and counseling. He had no felony convictions and was legally allowed to purchase guns; he purchased his Glock 9mm handgun in 2011 from a pawn shop in Columbus, Ohio.


title: 2022 New York City Subway attack

text: In rambling videos posted over a series of years on YouTube and Facebook accounts, James often posted angry and hate-filled rants, including those containing homophobia, misogyny and racist comments targeted at Whites, Blacks, and Hispanics. He posted antisemitic diatribes, expressed grievances at persons he believed had wronged him, made violent threats, and invoked mass shootings. In a video he published in the weeks before the subway shooting, James claimed to have a severe post-traumatic stress disorder.


title: 2022 New York City Subway attack

text: James' beliefs have been linked to black nationalism, and he has been outspoken in his criticisms toward mayor Eric Adams and New York City's mental health services in several YouTube videos. He implied that a "race war" was imminent, and said that "White people and Black people should not have any contact with each other." James characterized the situation of African-Americans as an "American Auschwitz", and said that "the seed is already planted for a Nazi Party to rise in this country again and I believe it will."


title: 2022 New York City Subway attack

text: The suspect—who was described as a heavy-built black male, tall and , wearing a gas mask, MTA uniform, a gray hooded sweatshirt, a green vest and a backpack—fled the scene through another subway train and was not immediately apprehended. According to charging documents in federal court, surveillance footage showed James exiting the subway system at the 25th Street station, one stop away from the shooting. Upon reports that the suspect may have fled onto the subway tracks, NYPD officers searched the tunnels. Law enforcement believes that the attacker acted alone.


title: 2022 New York City Subway attack

text: A U-Haul van used by the suspected gunman and rented in Philadelphia was found eight hours after the attack, about five blocks away from the Kings Highway station of the Sea Beach Line (served by the N train), where police reported the suspect entered the subway system. Investigators were able to identify the suspect after finding a key at the crime scene, linking it to the credit card that was used to rent the van. A jacket discarded by James on the 36th Street station platform had a receipt from a storage facility in Philadelphia in it, where he rented an apartment in the weeks before the attack. Searches of the storage facility and apartment found handgun ammunition, a taser, a high-capacity magazine for rifles, and a smoke canister.


title: 2022 New York City Subway attack

text: At around 7:20 p.m. on the day of the attack, James, then age 62, was named by the NYPD as a person of interest. James was believed to be the renter of the U-Haul van. On the day after the attack, he was named as a suspect. Authorities sent out a emergency alert with photos of James and a tipline; the rare use of the alert system (which was also used during the manhunt for the 2016 Chelsea bomber) distributed James' name and face with every New Yorker with a smartphone. During the manhunt, authorities appealed to the public to provide mobile phone videos from the shooting or any other information that could locate the suspect.


title: 2022 New York City Subway attack

text: The day after the attack, James called the tipline, said he knew he was wanted and that he was at a McDonald's at Sixth Street and First Avenue in the East Village neighborhood of Lower Manhattan. Officers responding to the McDonald's did not find James, but after driving around the area, found him near St. Marks Place and First Avenue and arrested him at about 1:45 p.m. ET, The manhunt lasted 29 hours. Dozens of people contacted NYPD with tips about James' whereabouts, and many took credit for his apprehension.


title: 2022 New York City Subway attack

text: James was charged by the U.S. Attorney's Office for the Eastern District of New York with committing a terrorist act on a mass transit system, potentially facing a maximum of life in prison. However, it is likely James will face state charges of attempted murder and related charges.


title: 2022 New York City Subway attack

text: As a precaution, law enforcement increased security at regional transit hubs. The security detail of Mayor Eric Adams was augmented, as the suspect had made "concerning posts" about the mayor.


title: 2022 New York City Subway attack

text: Service on the D, N, and R trains was partially suspended along the BMT Fourth Avenue Line following the attack, B and W trains were suspended while Q trains were also affected. Service was later restored along the BMT Fourth Avenue Line, initially bypassing the 36th Street station. NYC Ferry offered free transit on its South Brooklyn route on the day of the shooting. Following surge pricing by both Uber and Lyft after the shooting, and many customers posting screenshots of the prices to social media, Uber announced surge pricing would be disabled in the vicinity of the shooting and pricing would be capped for the entire city, with refunds offered to affected users.


title: 2022 New York City Subway attack

text: Five people split the $50,000 reward that had been offered for information leading to the suspect's arrest. On April 21, Adams honored civilians and police constables who were involved in the capture of James. Four of the five civilians who split the $50,000 reward attended the ceremony.


title: 2022 New York City Subway attack

text: A week after the attack, several members of Congress from New York sent a letter to the MTA, asking why the surveillance cameras at the 36th Street station had malfunctioned prior to the attack. In a letter dated May 2, 2022, MTA chairman Janno Lieber said the cameras at the 25th, 36th, and 45th Street stations had faulty fan units, which impacted the cameras' ability to transmit footage. The day before the attack, maintenance teams had unsuccessfully attempted to repair the cameras. The teams had been installing new communications hardware on the morning of April 12 when they were forced to evacuate; according to Lieber, the repairs were completed in the middle of the day on April 13.


title: 2022 New York City Subway attack

text: President Joe Biden and U.S. Attorney General Merrick Garland were briefed on the shooting. A spokesman for Mayor Eric Adams called on New Yorkers to "stay away from this area for their safety and so that first responders can help those in need and investigate". New York Governor Kathy Hochul called the suspect "cold hearted and depraved" while calling for an end to mass shootings and violence in New York City. The week after the shooting, local politicians organized a "Day of Unity" to help victims of the attack and local residents.


title: John S. McCain Sr.

text: John Sidney "Slew" McCain (August 9, 1884 – September 6, 1945) was a U.S. Navy admiral and the patriarch of the McCain military family. McCain held several command assignments during the Pacific campaign of World War II. He was a pioneer of aircraft carrier operations. Serving in the Pacific Ocean theater of World War II, in 1942 he commanded all land-based air operations in support of the Guadalcanal campaign, and in he aggressively led the Fast Carrier Task Force. His operations off the Philippines and Okinawa and air strikes against Formosa and the Japanese home islands caused tremendous destruction of Japanese naval and air forces in the closing period of the war. He died four days after the formal Japanese surrender ceremony.


title: John S. McCain Sr.

text: Several of McCain's descendants also graduated from the United States Naval Academy. He and his son, John S. McCain Jr., were the first father–son pair to achieve four-star admiral rank in the U.S. Navy. His grandson, John S. McCain III, was a prisoner of war during the Vietnam War. His great-grandsons, John S. McCain IV and James McCain, currently serve in the U.S. Navy and U.S. Marine Corps, respectively.


title: John S. McCain Sr.

text: John Sidney "Slew" McCain was born in Carroll County, Mississippi, the son and namesake of plantation owner John Sidney McCain (1851–1934) and wife Elizabeth-Ann Young (1855–1922), who married in 1877. His grandparents were William Alexander McCain (1812–1864) and Mary Louisa McAllister, who were married in 1840. His great-grandmother, Mary Scales McCain, owned High Rock Farm, a plantation in Rockingham County, North Carolina.


title: John S. McCain Sr.

text: He attended the University of Mississippi for two years, where he joined the Phi Delta Theta Fraternity, and then decided to attend the United States Military Academy at West Point, where his brother William Alexander McCain was enrolled. To practice for its entrance exams, he decided to take the ones for the United States Naval Academy; when he passed those and earned an appointment, he decided to attend there instead. In doing so, he would leave behind his Mississippi plantation and adopt the Navy's itinerant life.


title: John S. McCain Sr.

text: At the Naval Academy, his performance was lackluster. He failed his annual physical on account of defective hearing, but the condition was waived due to the great need for officers. When he graduated in 1906, he ranked 79th out of 116 in his class, and the yearbook labeled him "The skeleton in the family closet of 1906." His classmates included Arthur L. Bristol, William L. Calhoun, William A. Glassford, Charles C. Hartigan, Henry Kent Hewitt, Aubrey W. Fitch, Frank J. Fletcher, Robert L. Ghormley, Isaac C. Kidd, Leigh Noyes, Ferdinand L. Reichmuth, Raymond A. Spruance, John H. Towers, Russell Willson, and Thomas Withers.


title: John S. McCain Sr.

text: He married Katherine Davey Vaulx (1876–1959), who was eight years his senior, on August 9, 1909, at Colorado Springs, Colorado.


title: John S. McCain Sr.

text: Soon after earning his commission, McCain sailed aboard the Great White Fleet's world cruise from 1907 to 1909, joining the battleship for the last stretch home. His next assignment was to the Asiatic Squadron, after which the Navy ordered him to the naval base at San Diego, California.


title: John S. McCain Sr.

text: During 1914 and 1915 he was executive officer and engineering officer aboard the armored cruiser , patrolling off the Pacific coast of Mexico. In September 1915, he joined the armored cruiser USS "San Diego", flagship for the Pacific Fleet.


title: John S. McCain Sr.

text: After the U.S. entered World War I, McCain and "San Diego" served on convoy duty in the Atlantic, escorting shipping through the first dangerous leg of their passages to Europe. Based out of Tompkinsville, New York, and Halifax, "San Diego" operated in the weather-torn, submarine-infested North Atlantic. McCain left "San Diego" in May 1918, two months before she was sunk, when he was assigned to the Bureau of Navigation.


title: John S. McCain Sr.

text: In the 1920s and early 1930s, McCain served aboard , , and . His first command was . In 1935, McCain enrolled in flight training. Graduating at 52 in 1936, he became one of the oldest men to become a naval aviator and from 1937 to 1939 he commanded the aircraft carrier . In January 1941, after promotion to rear admiral, he commanded the Aircraft Scouting Force of the Atlantic Fleet.


title: John S. McCain Sr.

text: Short in stature and of rather thin frame, McCain was gruff and very profane; he liked to drink and gamble. He also showed courage and was regarded as a natural, inspirational leader. In the words of one biographical profile, McCain "preferred contentious conflict to cozy compromise."


title: John S. McCain Sr.

text: After Japan attacked Pearl Harbor in December 1941, the Navy appointed McCain as Commander, Aircraft, South Pacific in May 1942. As COMAIRSOPAC, he commanded all land-based Allied air operations supporting the Guadalcanal campaign in the Solomon Islands and south Pacific area. Aircraft under McCain's command, including the Cactus Air Force at Henderson Field on Guadalcanal, were key in supporting the defense of Guadalcanal from Japanese efforts to retake the island during this time.


title: John S. McCain Sr.

text: In October 1942, the Navy ordered McCain to Washington, D.C., to head the Bureau of Aeronautics. In August 1943, he became Deputy Chief of Naval Operations for Air with the rank of vice admiral.


title: John S. McCain Sr.

text: McCain returned to combat in the Pacific in August 1944 with his appointment as commander of a carrier group in Marc Mitscher's Task Force 58 (TF 58), part of Raymond Spruance's Fifth Fleet. In this role, McCain participated in the Marianas campaign, including the Battle of the Philippine Sea, and the beginning of the Philippines campaign. At the Battle of Leyte Gulf, Admiral William Halsey left in pursuit of a decoy force, leaving Rear Admiral Clifton "Ziggy" Sprague's Task Unit 77.4.3 (usually referred to by its radio callsign, "Taffy 3") to continue supporting forces ashore, defended by only a light screen of destroyers and destroyer escorts.


title: John S. McCain Sr.

text: Taffy 3 came under attack from a much heavier Japanese force under Vice Admiral Takeo Kurita, provoking the Battle off Samar. Sprague promptly pleaded for assistance from Halsey, who was responsible for protecting the northern approach to the landing site. Halsey had contemplated detaching a battle group, Task Force 34 (TF 34), but chose to bring all available battle groups north to pursue the Japanese carrier force. Hearing Sprague's pleas (including messages in plain language, not even bothering to encrypt them as the situation grew desperate), Admiral Nimitz sent Halsey a terse message, decoded as: "Where is, repeat, where is Task Force Thirty Four? The world wonders." The final phrase, intended as security padding, infuriated Halsey, who then sent McCain's Task Group 38.1 (TG 38.1) to assist.


title: John S. McCain Sr.

text: McCain had been monitoring the original pleas for help and, recognizing the seriousness of the situation, turned around without awaiting orders. His ships raced downwind toward the battle, briefly turning into the wind to recover returning planes. At 10:30, a force of Curtiss SB2C Helldivers, Grumman TBF Avengers, and Grumman F6F Hellcats was launched from , , and at the extreme range of 330 miles (610 km). Though the attack did little damage, it strengthened Kurita's decision to retire.


title: John S. McCain Sr.

text: On October 30, 1944, McCain assumed command of Task Force 38 (TF 38). He retained command of the fast carrier task force that he led through the Battle of Okinawa and raids on the Japanese mainland.


title: John S. McCain Sr.

text: While conducting operations off the Philippines, McCain, as Chief of Staff of Third Fleet, participated in Halsey's decision to keep the combined naval task force on station rather than avoid a major storm, Typhoon Cobra (later known also as "Halsey's Typhoon"), which was approaching the area. The storm sank three destroyers and inflicted heavy damage on many other ships. Some 800 men were lost, in addition to 146 aircraft. A Navy court of inquiry found that Halsey committed an error of judgment in sailing into the typhoon, but did not recommend sanction. McCain was ordered by the Navy Department on July 15 to hand over command of Task Force 38 to Admiral John H. Towers and, after a furlough, become deputy head of the Veterans Administration.


title: John S. McCain Sr.

text: By war's end in August 1945, the stress of combat operations, lifelong anxiety, and probable heart disease had taken its toll on McCain. He requested home leave to recuperate, but Halsey insisted that he be present at the Japanese surrender ceremony in Tokyo Bay on September 2. Departing immediately after the ceremony, McCain died just four days later of a heart attack at his home in Coronado, California. His death was front-page and he was buried at Arlington National Cemetery.


title: John S. McCain Sr.

text: In 1949, McCain was posthumously promoted to full admiral (O-10) by a resolution of Congress. This followed a recommendation of Secretary of the Navy Francis P. Matthews, who said that McCain's combat commendations would have earned him the promotion had he not died so soon after the war. During his career, McCain was awarded the Distinguished Service Medal and two Gold Stars in lieu of subsequent awards.


title: John S. McCain Sr.

text: McCain's grandfather, William Alexander McCain (1817–1863) lived in Carrollton, Carroll County, Mississippi. During his life, he owned a plantation there known alternately as "Teoc" (the Choctaw name for the creek it was located on) and "Waverly", as well as 52 slaves (some of whose descendants share the surname and call themselves the "black McCains"). He was married in 1840 to Mary Louisa McAllister (1812–1882).


title: John S. McCain Sr.

text: McCain's father, the elder John Sidney McCain, known as J. S. McCain, served as sheriff and, later, President of the Board of Supervisors of Carroll County.


title: John S. McCain Sr.

text: McCain's older brother, another William Alexander McCain, also attended the University of Mississippi before transferring to the United States Military Academy. William A. McCain would eventually retire with the rank of brigadier general, and was awarded the Distinguished Service Medal for actions in World War I, as well as the Oak Leaf Cluster during World War II. An uncle, Henry Pinckney McCain (1861–1941), also attended West Point and later retired from the Army as a major-general. Camp McCain, a World War II training base and current Mississippi National Guard training site, located in Grenada County, Mississippi, was named for him.


title: John S. McCain Sr.

text: McCain's son, John S. McCain Jr., was a submarine commander in World War II and later served as a Commander in Chief Pacific Command (CINCPAC) during the wars in Korea and Vietnam.


title: John S. McCain Sr.

text: McCain's grandson, John S. McCain III, was a U.S. Navy captain during the Vietnam War; his life and military career was known for spending five years as a prisoner of war in the "Hanoi Hilton" and other North Vietnamese camps from 1967 to 1972. Following his retirement from the Navy, he served as both a Congressman and Senator from Arizona. He ran for President twice, in 2000 (losing the Republican nomination to George W. Bush) and in 2008, when he won the Republican Party's nomination but lost the general election to Barack Obama. His book "Faith of My Fathers" recounts his heritage and his experiences as a midshipman at Annapolis, a naval aviator and prisoner of war. Senator McCain's brother Joe McCain attended the US Navy Academy but served in the US Navy as an enlisted man.


title: John S. McCain Sr.

text: John S. McCain III claimed a royal connection on his campaign website: "McCain's family roots in Europe are Scots-Irish. His great-aunt was a descendant of Robert the Bruce, an early Scottish king. McCain's roots in America date to the American Revolution. John Young, an early McCain ancestor, served on Gen. George Washington's staff." John Young's ancestry has been traced to John Lamont, Baron McGorrie (the "red baron of Inverchaolain and Knockdow"; 1540–1583). According to DNA testing, Senator McCain was related through his mother to John Washington, a great-great-grandfather of President George Washington.


title: John S. McCain Sr.

text: Admiral McCain's great-grandson John Sidney "Jack" McCain IV attended and graduated from the U.S. Naval Academy in 2009 and is a naval aviator. Jack McCain IV was awarded his diploma at Annapolis by President Obama, the man who defeated his father in 2008. Jack McCain IV is married to Capt. Renee Swift-McCain (USAF Reserve). Another great-grandson, James Hensley "Jimmy" McCain, enlisted in the Marine Corps in 2006. He finished a tour of duty in the Iraq War in 2008. Another, Douglas McCain, served as a Navy A-6E Intruder carrier pilot before turning to commercial aviation.


title: John S. McCain Sr.

text: McCain Field, the operations center at Naval Air Station Meridian, Mississippi, was named in his honor.


title: John S. McCain Sr.

text: The guided-missile destroyer (in service 1953–1978) was named for him, and the destroyer (in service 1994–present) was named for Admiral John S. McCain Sr., Admiral John S. McCain Jr., and, as of a rededication ceremony 11 July 2018, Senator John S. McCain III.


title: John S. McCain Sr.

text: McCain was a would-be author who wrote fiction that was never published, including some adventure stories under the name Casper Clubfoot.


title: Harry Saltzman

text: Herschel Saltzman (; – ), known as Harry Saltzman, was a Canadian theatre and film producer. He is best remembered for co-producing the first nine of the "James Bond" film series with Albert R. Broccoli. He lived most of his life in Denham, Buckinghamshire, England.


title: Harry Saltzman

text: Saltzman was born in a hospital in Sherbrooke, Quebec, Canada, the son of Jewish immigrants Abraham Saltzman and Dora Horstein. Raised in Saint John, New Brunswick for the first seven years of his life. His father, a horticulturalist, immigrated to the US in 1905 from Kozienice, Poland (then the Russian Empire), marrying Dora in 1909. The couple moved to Canada in 1910 where their four oldest children (Minnie, Florence, Harry and Isadore) were born, before moving the family to Cleveland, Ohio where their youngest son, David, was born. Harry ran away from home at the age of 15. Saltzman was 30 when he learned where he had actually been born.


title: Harry Saltzman

text: In 1932, Saltzman moved to Paris, France, to study political science and economics. However within a year, he was "hand-picking talent for 40 two-a-day vaudeville houses all over Europe." Saltzman claimed that he had worked as an assistant for French film director René Clair, who came to the United States in 1940 to make the film "The Flame of New Orleans".


title: Harry Saltzman

text: In 1942, Saltzman signed a booking contract with Fanchon & Marco Enterprises. Saltzman went to the West Coast to sign big picture names. Saltzman sought the Ritz Brothers, but due to film commitments, they could not sign. In 1943, Saltzman was managing The Gilbert Brothers' Combined Circus. According to an advert, the 1943 season began 26 May in Clifton, New Jersey, and was booked solid through the Eastern American states until mid-October.


title: Harry Saltzman

text: Shortly after World War II began, he enlisted with the Royal Canadian Air Force in Vancouver, British Columbia. He received a medical discharge in Trenton, Ontario in 1943, and joined the U.S. Psychological Warfare Bureau, because he wanted to get back to Europe. Saltzmann was initially stationed at the North African theatre in 1943 before being reassigned to London.


title: Harry Saltzman

text: In 1945, Saltzman helped Lin Yutang establish UNESCO's film division, which was initially focused on trying to mediate the Chinese Civil War between the Communist Party and the Kuomintang. He eventually quit due to "east-west differences" which to him seemed "so hopeless". Saltzman spent a year with the French government's Ministry of Reconstruction. At that point, he decided he wanted back in show business.


title: Harry Saltzman

text: After the war, in Paris, Saltzman became part of the writer Colette's entourage. He worked as a talent scout for European productions on stage, television and in film, but gradually became more successful producing stage plays. He moved to the United States in the 1950s. In the late 1950s, Saltzman and Rhea Fink formed the Mountie Enterprises Corporation, to operate coin-operated hobby horses. The first hobby horses appeared in department stores, on floors where children's goods are sold. By February 1951 Mountie Enterprises Corporation and Saltzman's new company Rider Amusement Corporation reported brisk business, as both companies got contracts to install coin-operated hobby horses in major department stores in numerous American cities. Saltzman claimed to earn a day per hobby horse.


title: Harry Saltzman

text: He became production supervisor on "Robert Montgomery Presents" and produced "Captain Gallant of the Foreign Legion". Judith Krantz claims that she and Saltzman briefly dated. Krantz's father liked Saltzman and found him an entertaining conversationalist. Krantz claims that Saltzman proposed to her. She declined, saying that he was not her physical type, which she regretted because she thought he was "a wonderful companion, with a fantastic imagination." He moved, what was by then his family of four, to the UK in the mid-1950s, where he again produced theatre. He entered the film business by producing "The Iron Petticoat" (1956), a play adaptation. Saltzman started Woodfall Film Productions with Tony Richardson and John Osborne, and produced other acclaimed social realism dramas such as 1959's "Look Back in Anger" and 1960's "Saturday Night and Sunday Morning". Film director Anthony Mann noted the dichotomy in Saltzman's career: "Harry used to make great pictures; now he makes very successful ones. After all, you can't be an artist all your life."


title: Harry Saltzman

text: In early 1961, excited by reading the James Bond novel "Goldfinger", he made a bid to land the film rights to the character. Saltzman co-founded Danjaq, S.A. with Albert R. Broccoli in 1962. It was a holding company responsible for the copyright and trademarks of James Bond on screen, and the parent company of Eon Productions, which they also set up as a film production company for the Bond films. The moniker Danjaq is a combination of Broccoli's and Saltzman's wives' first names, Dana and Jacqueline.


title: Harry Saltzman

text: In 1958, he had set up the production company Lowndes Productions, but he did not use it for film production until 1965, and used it for eight productions thereafter, among them his three Harry Palmer films with Michael Caine: "The Ipcress File" (1965), "Funeral in Berlin" (1966) and "Billion Dollar Brain" (1967). The company's last production came out in 1988, and it was dissolved in 1992.


title: Harry Saltzman

text: Saltzman produced other films between the James Bond and Harry Palmer productions. These include his World War II pet project "Battle of Britain" (1969), and "Call Me Bwana" (1963), one of only three films to be produced by Eon Productions outside of the James Bond franchise. Saltzman also attempted to make a film about Canadian Métis leader Cuthbert Grant.


title: Harry Saltzman

text: In 1969, Saltzman borrowed 70 million Swiss francs () from the Union Bank of Switzerland. In 1970, Saltzman won control of the Technicolor Motion Picture Corporation from chairman Patrick Frawley in a proxy fight. However, by 1972 Saltzman reportedly had to sell off 370,000 shares of Technicolor stock to repay his loan from the Union Bank of Switzerland. "Film Bulletin" also claimed that some of Saltzman's former allies in the 1970 proxy had forced Saltzman to sell the stocks — which they purchased — and were seeking to oust him from the Technicolor board. Saltzman filed several lawsuits against Technicolor executive board members, claiming conspiracy "seeking to retain his positions in the firm." Screenwriter Tom Mankiewicz claims Technicolor was selling at $30 per share, when Saltzman took control of the company in 1970; it was selling at $8 a share by 1972, at the time Saltzman was ousted. At some point, Saltzman defaulted on the interest payments to the Swiss Bank.


title: Harry Saltzman

text: According to a 1978 court decision, Saltzman and Broccoli had allegedly agreed to dissolve Danjaq, S.A. in 1972, but Broccoli later allegedly refused to honour the agreement. Saltzman unsuccessfully attempted to have the Swiss courts dissolve the company. By autumn that year, Saltzman's financial situation was desperate. In March 1974, the "Los Angeles Times" reported that Saltzman was attempting to sell Paramount Pictures his 50% share of the Bond film franchise. On April 24, 1978, Sir Patrick O'Connor of the British High Court ordered Saltzman to pay an American law firm () plus () in post-judgment interest and court costs. Saltzman had retained the firm to resolve his financial difficulties.


title: Harry Saltzman

text: Saltzman's productions in the 1970s also proved problematic. A science fiction musical, "Toomorrow" starring Olivia Newton-John, was withdrawn from release and resulted in several lawsuits. Also in 1970, Saltzman cancelled a planned film, several weeks before shooting was to begin, about the dancer Vaslav Nijinsky, starring Rudolf Nureyev. Director Tony Richardson believed that Saltzman had overextended himself, and did not have the funds to make the film. Throughout the 1970s, Saltzman struggled to make a film of "The Micronauts" — a "shrunken man", which was a science fiction story to have starred Gregory Peck and Lee Remick — investing much money into the doomed project, that was finally shelved in the late 1970s. Due to numerous financial difficulties, Saltzman sold his 50% stake in Danjaq to United Artists Corporation in 1975. Subsequently, his health also declined and he became depressed.


title: Harry Saltzman

text: In 1980, Saltzman purchased the theatrical production company H.M. Tennent Ltd., becoming its chairman.


title: Harry Saltzman

text: Saltzman all but retired from the movie business thereafter. He had long desired to produce a film on the life of Vaslav Nijinsky, based on biographies, the rights to which he had acquired in the 1960s. He has an executive producer credit on the film "Nijinsky" in 1980, and the 1988 British-Italian-Yugoslavian co-production "Time of the Gypsies".


title: Harry Saltzman

text: In 1960, Broccoli and Irving Allen's successful production venture Warwick Films undertook to produce and self-distribute the biographical drama "The Trials of Oscar Wilde". Its lack of commercial success began a chain of events leading to dissolution of the company in bankruptcy in 1961, and increased tensions between the two partners. Already in disagreement over James Bond, they ended their partnership. Free to revisit his attempt to film the Bond novels, Broccoli heard from Fleming's publishers that the rights were unavailable. Later, screenwriter Wolf Mankowitz, had a working dinner in New York on another script with Broccoli. Mankowitz knew Saltzman casually from Broadway productions the two had been involved with, and knew Saltzman held the rights to the Bond books. He offered to introduce the two men, and arranged a meeting for the next morning. Saltzman and Broccoli formed a partnership in 1962 to create the holding company Danjaq, LLC and the production company Eon Productions, and almost immediately began recruiting personnel such as production designer Ken Adam, and teaming writers including Richard Maibaum and Mankowitz. With the rights to "Casino Royale" having gone to an early television adaptation, the team began considering the best novel to adapt for introducing the character. After meeting with United Artists and having received a million dollars in financing, the filmmakers chose "Dr. No". Saltzman would remain Broccoli's partner up through the ninth film in the series, 1974's "The Man with the Golden Gun".


title: Harry Saltzman

text: Saltzman came close to rejecting Paul McCartney's submission for the soundtrack to "Live and Let Die". McCartney asked producer George Martin to approach the producers about the title song. Saltzman surprised Martin by asking who they could get to sing it, suggesting only black female vocalists. Martin pointed out that if he did not take McCartney as the singer, he did not get the song. Saltzman compromised by having McCartney do the title version, and B. J. Arnau do a soul version in the "Fillet of Soul" nightclub.


title: Harry Saltzman

text: Saltzman was married three times. He was briefly married in California. After World War II, Saltzman was in Paris, where he met Jacqueline Colin, a refugee from Romania, whom he subsequently married. Harry and Jacqueline Saltzman had three children: Hilary, Steven and Christopher.


title: Harry Saltzman

text: In the early 1970s, Saltzman's wife Jacqueline was diagnosed with terminal cancer. In 1972, the Saltzmans relocated to St. Petersburg, Florida, where Jacqueline's sister lived. In March 1977, Saltzman sold his English country mansion and moved full-time to St. Petersburg. Jacqueline Saltzman died of cancer on January 31, 1980.


title: Harry Saltzman

text: In 1982, Saltzman sold his 15-room Venetian Isles, St. Petersburg, Florida home, and moved back to London. His two oldest children were out of school, and his youngest was studying in Switzerland.


title: DSV (company)

text: DSV A/S is a Danish transport and logistics company offering transport services globally by road, air, sea and train. Since its foundation in 1976 by nine independent Danish hauliers, the company has achieved rapid expansion and international presence, predominantly through a series of strategic competitor acquisitions, some of the most important ones being Samson Transport (1997), DFDS Dan Transport Group (2000), J.H.Bachmann (2004), Frans Maas (2006), ABX LOGISTICS (2008) and UTi Worldwide, Inc. in 2016. In April 2019, DSV signed an agreement to acquire Panalpina Welttransport (Holding) AG and the deal was closed in August 2019.


title: DSV (company)

text: With headquarters in Hedehusene (near Copenhagen), Denmark, and offices in more than 80 countries, DSV employs 56,000 people and collaborates with partners and agents globally. The company is listed on NASDAQ OMX Copenhagen (Copenhagen Stock Exchange) and included in the OMXC25 index as one of the 25 most traded stocks.


title: DSV (company)

text: The company is structured in three divisions, Road, Air & Sea, and Solutions. Its main activities lie within road transport (trucking) networks in Europe, North America and South Africa, and its global air and sea freight forwarding business. The group also has a growing contract logistics business. As part of an asset-light financial strategy to maintain fixed costs at a minimum and be able to quickly respond to market fluctuations, the group does not own any ships or aeroplanes and only a relatively small number of trucks and trailers.


title: DSV (company)

text: Jens Bjørn Andersen became CEO in August 2008. In 2020, the company reported a net revenue of DKKm 115,932.


title: DSV (company)

text: In 1976, Leif Tullberg and nine independent haulers established DSV, an initialism for “De Sammensluttede Vognmænd af 13-7 1976 A/S” (The Joint Hauliers of 13-7 1976). Leif Tullberg remained CEO until his retirement in 2005.


title: DSV (company)

text: He was succeeded by Kurt Larsen who became Chairman of the Board of Directors in 2008 when Jens Bjørn Andersen took over as CEO.


title: DSV (company)

text: During the first decade the company mainly functioned as a cartage department for the owners, handling contracting haulage and deliveries.


title: DSV (company)

text: Seeking a foothold on the international market, DSV bought two competing export companies in 1989, Borup Autotransport A/S and Hammerbro A/S-Bech Trans. The next acquisitions on the road to becoming Pan-European were Samson Transport Co. A/S in 1997 and Svex Group A/S in 1999.


title: DSV (company)

text: The purchase of the DFDS Dan Transport Group in 2000 provided DSV with important road transport activities in Scandinavia, the UK, several Mainland European countries and the Baltics plus a global network including a logistics set-up. The purchase of J.H. Bachmann in 2005 reinforced the company's position within international air and sea transport.


title: DSV (company)

text: The acquisition of the Dutch Frans Maas Group in 2006 placed DSV as a truly Pan-European road transport and logistics supplier – and one of the three largest in Europe. With the acquisition of ABX LOGISTICS in 2008, DSV got a foothold in South America and is now represented on six continents. With the acquisition of UTi Worldwide, Inc. in 2016 and Panalpina Welttransport (Holding) AG in 2019, the company became one of the world's four largest transport and logistics companies).


title: DSV (company)

text: On 1 April 2019, an acquisition agreement with Swiss Panalpina was announced valued at CHF 4.6 billion (€ 4.1 billion). On 19 August 2019, DSV announced that the acquisition of Panalpina was completed.


title: DSV (company)

text: On 2 July 2020, DSV plans to invest approx. DKK2bn in a new logistics centre near Horsens, Europe’s largest with just one leaseholder.


title: DSV (company)

text: When in 2000 DSV A/S acquired DFDS Dan Transport Group A/S, the new joint company's activities continued under the DFDS Transport name, while the parent company remained De Sammensluttede Vognmænd (In English: The joint Hauliers) af 13-7 1976 A/S. In 2003, it was formally shortened to DSV A/S.


title: DSV (company)

text: In 2007, the name of the company's transport activities were also changed to DSV, to create a global brand and avoid confusion.


title: DSV (company)

text: On 24 September 2019, at an Extraordinary General Meeting, it was decided to change the company name from DSV A/S to DSV Panalpina A/S while maintaining DSV A/S as a second name. The name change only applies to the parent company. The DSV logo will remain unchanged.


title: 1951 Census of India

text: The 1951 Census of India was the ninth in a series of censuses held in India every decade since 1872. It is also the first census after independence and Partition of India. 1951 census was also the first census to be conducted under 1948 Census of India Act. The first census of the Indian Republic began on February 10, 1951.


title: 1951 Census of India

text: The population of India was counted as 361,088,090 (1000:946 male:female) Total population increased by 42,427,510, 13.31% more than the 318,660,580 people counted during the 1941 census. No census was done for Jammu and Kashmir in 1951 and its figures were interpolated from 1941 and 1961 state census. National Register of Citizens for Assam (NRC) was prepared soon after the census. In 1951, at the time of the first population Census, just 18% of Indians were literate while life expectancy was 32 years. Based on 1951 census of displaced persons, 7,226,000 Muslims went to Pakistan (both West and East Pakistan


title: 1951 Census of India

text: ) from India, while 7,249,000 Hindus and Sikhs moved to India from Pakistan (both West and East Pakistan).


title: 1951 Census of India

text: Separate figures for Hindi, Urdu, and Punjabi were not issued, due to the fact the returns were intentionally recorded incorrect in states such as East Punjab, Himachal Pradesh, Delhi, PEPSU, and Bilaspur.


title: 1951 Census of India

text: Hindus comprised 305 million (84.1%), Sikhs were 6.86 million (1.9%) and Muslims were 35.4 million (9.8%) in the 1951 census.


title: 1951 Census of India

text: 1951 Indian census showed that there were 8.3 million Christians. Hindus comprised about 73 per cent of the population of India before partition and just after independence, Independent India in (1947) have roughly around 85 per cent Hindus.


title: Chandannagar

text: Chandannagar ), also known by its former name Chandernagore and French name Chandernagor, is a city in the Hooghly district in the Indian state of West Bengal. It is headquarter of the Chandannagore subdivision and is part of the area covered by the Kolkata Metropolitan Development Authority (KMDA).


title: Chandannagar

text: Located on the western bank of Hooghly River, the city was one of the five settlements of French India. Indo-French architecture is seen in the colonial bungalows, most of which are in a dilapidated state.


title: Chandannagar

text: The name Chandernagor is possibly derived from the shape of the bank of the river Hooghly which is bent like a half-moon (in Bengali, "Chand" means moon and "Nagar" implies city), so originally it was chander nagar. From the river bank, it looked like a moon-shaped necklace (crescent moon). Local tradition holds that the city was once the major hub of the trade of sandalwood (Bengali-"chandan)". One more possibility for the name is a temple of the goddess 'Chandi'. Earlier, the city was known as "Farasdanga" or "France dongi" as it was a French colony (Bengali: "Faras" means French, "danga" means land). The name Farasdanga appears in Bengali literature.


title: Chandannagar

text: Chandannagar came into being during colonial times, proved conclusively by the fact that no mention of the town is found in medieval Bengali texts like Chandimangal and Manasamangal Kāvya. Historians are of the opinion that the French created the town by amalgamating various smaller localities in the area. The three notable villages to be incorporated were Gondolpara to the South, Boro in the North and Khalisani to the West. The name "Chandernagor" can be first found in the letter dated 1696, intended for the officials of the French East India Company, dispatched by André Boureau-Deslandes and Palle, French officials posted in Chandernagore.


title: Chandannagar

text: The First Director of the French East India Company, Boureau-Deslandes paid 40,000 coins to the Mughal subahdar in 1688 to gain control of the area and build a factory there. But the first Frenchman to possess any subsequent land holding in this area was Du Plessis who bought land of 13 Arpents at Boro Kishanganj, now located at North Chandannagar for Taka 401 in the year 1673–74.


title: Chandannagar

text: The prosperity of Chandannagar as a French colony started soon after. At this time the Company establishment consisted of 1 Director, and 5 members who formed a council, 15 merchants and shopkeepers, 2 notaries, 2 padres, 2 doctors and 1 Sutradhar. The army consisted of 130-foot soldiers, 20 among them were native Indians. The Fort d'Orleans was constructed in the year 1696-97 and was better defended than its French and British counterparts. After the initial success the French trade languished due to the lax policy of its Directors.


title: Chandannagar

text: In 1730 Joseph François Dupleix was appointed governor of the city, during whose administration more than two thousand brick houses were erected in the town and a considerable maritime trade was carried on. The population of the city reached to be around a lakh (100,000) at this time and the fledgling town of Calcutta was considered to be a poor cousin of Chandannagar. From Dupleix's time to 1756, Chandannagar was the main center for European commerce in Bengal. The city had thriving centres of trade involving opium, indigo, silk, rice, rope, sugar, etc. The fine clothes of Chandannagar were exported to Europe.


title: Chandannagar

text: One of the premier men of the town who made it big at this time was Indranarayan Chaudhari. He had arrived at the end of the seventeenth century from Jessore as an orphan sheltered at his maternal grandfather's house. He secured a job at the Company out of his own industriousness and then went on to gain a tremendous fortune being associated with the burgeoning trade of the company. When the East India Company seized his house after the siege of 1756, cash and jewellery worth 65 lakhs was secured from his house alone. Nandadulal Temple, a temple to Krishna established by him still houses the secret chamber in which he reportedly hid his immense fortune which was later recovered by British general Robert Clive. Maharaj Krishna Chandra of Krishnanagar would often come to him to lend money.


title: Chandannagar

text: In 1756 war broke out between France and Great Britain, and Colonel Robert Clive of the British East India Company and Admiral Charles Watson of the British Navy bombarded and captured Chandannagar on 23 March 1757. The town's fortifications and many houses were demolished thereafter, and Chandannagar's importance as a commercial center was eclipsed by that of Calcutta situated down river. Chandernagore was restored to the French in 1763, but retaken by the British in 1794 in the Napoleonic Wars. The city was returned to France in 1816, along with a enclave of surrounding territory. It was governed as part of French India until 1950, under the political control of the governor-general in Pondicherry. By 1900 the town's former commercial importance was gone, and it was little more than a quiet suburb of Calcutta, with a population of 25,000 (1901). But it was noted for its clean wide thoroughfares, with many elegant residences along the riverbank.


title: Chandannagar

text: Like the other three French-administered colonies of India, Chandernagore was under the jurisdiction of French-controlled Pondicherry. There was only one Governor for the entire French India. He resided in the principal city of Pondicherry, and from time to time, he would visit the other colonies. There was one Administrator under the Governor in each colony. Though there were courts and magistrates here, a separate judge used to come from Pondicherry for session trials. There was a High court in Pondicherry for filing an appeal. The Collectorates, the Education Department, the Housing Department, etc. were all under the said department of Pondicherry. One Inspector from France used to come here every year for inspecting all the affairs. The French Consul who lived in Calcutta had no connection with the administration of Chandernagore.


title: Chandannagar

text: Formerly the government kept a troop of sepoys to help maintenance of peace in the town. It is known that Chandernagore had two divisions of infantry during 1743–45. Under the terms of the treaty it had no alternative but to keep not more than 15 soldiers.


title: Chandannagar

text: The laws of this place were not specific, laws were the same in regard to all the French colonies and special decrees were drawn up by the Minister of the Interior of France. In the French parliamentary houses, among the Députés and Senators there was one representative elected by the citizens and representatives of French India in each house.


title: Chandannagar

text: Though no Indian ever got a place in the French Parliament, the citizens of Chandernagore had the right to be elected to those seats.


title: Chandannagar

text: There was a sworn-in post called "Notaire" like the Registrar of British India. All the deeds such as testaments and wills, sales and purchases, conveyances, debts and dues or prenuptial contracts were registered by him.


title: Chandannagar

text: The judicial system even passed a few death sentences in the town. The first time this was carried out was on the 26th of January 1883: two persons named Sk. Abdul Panjari and Hiru Bagdi were sentenced to death. The "guillotine" was used to carry out capital punishment and was used in the town for the last time on 22 July 1895.


title: Chandannagar

text: India became independent from Britain in 1947. In June 1948 the French Government held a plebiscite which found that 97% of Chandannagar's residents wished to become part of India. In May 1950, the French allowed the Indian government to assume "de facto" control over Chandannagar, officially ceding the city to India on 2 February 1951. "De jure" transfer took place on 9 June 1952. The inhabitants were given the option to retain French nationality, like their counterparts in Pondicherry.


title: Chandannagar

text: Chandannagar consisted of mainly three parts Khalisani (west), Gondalpara (south) and Boro (north). There are about 30 localities (para) and more than 100 sub-localities. Of them, some are Gondalpara, Nutan Telighat, Barasat, Tematha, Hatkhola, Daibokpara, Padripara, Lalbagan, Barabazar, Bagbazar, Fatokgora, Khalisani, Nabagram, Palpara, Urdibazar, Luxmigunj, Boro Panchanantala, Boro Champatala, Taldanga, Haridradanga etc. Bajra, Bandhagram etc. are some of the village-like areas near the borders of the city.


title: Chandannagar

text: The city is bordered by Chinsurah in the north, Bhadreswar in the south, the Hooghly river in the east and Dhaniakhali in the west.


title: Chandannagar

text: Chandannagar police station has jurisdiction over the Chandernagore Municipal Corporation area. Chandannagar Police Commissionerate was established on 30 June 2017. The establishments marked under the same are Chinsurah PS; Chandernagore PS; Bhadreswar PS; Serampore PS; Dankuni PS; Rishra PS; Uttarpara PS; Chinsurah Women PS; Serampore Women PS. Mr Peeyush Pandey, an IPS of 1993 batch, became the first commissioner of the Chandannagar Police Commissionerate. A major urban part of the district along river Hooghly has been brought under the jurisdiction of the commissionerate to ensure better policing.


title: Chandannagar

text: Most of the city's numerous public and private buildings have a distinct Indo-French style of architecture, similar to that of Pondicherry(now called Pudducherry) and other former French enclaves in India. Most of these buildings are in a dilapidated state and in need of restoration.


title: Chandannagar

text: The tree-shaded promenade along the river is about in length and in width, and there are many buildings of historical importance along the way. It is a popular spot for local people and tourists alike, who love to stroll along enjoying the breeze and watching the small boats sail by. Along the Strand one can find the Vivekananda Mandir (a meditation centre protruding into the river Ganges).


title: Chandannagar

text: The Chandernagore Museum was established in 1961. It boasts a collection of French antiques (such as cannons used in Anglo-French war, wooden furniture of the 18th century, etc.) which are difficult to find anywhere else in the world. The institute still teaches French through regular classes. Jogendra Nath Sen, resident of Chandannagar who died in France fighting in the World War I. His personal items were sent to his brother in India who later donated them to the Institut de Chandernagor in Chandannagar. The Museum is closed on Thursday and Saturday.


title: Chandannagar

text: The Sacred Heart Church, Chandannagar is situated near the Strand. It was designed by French Architect Jacques Duchatz. The church was inaugurated by Paul Goethals on 27 January 1884. The church stands for over two centuries to mark the beauty of the architecture during the French period – a good place to visit for the historians and tourists alike. The remains of the "Church of St. Louis" is also an attractive tourist spot.


title: Chandannagar

text: The French Cemetery contains 150 tombs and is located on Grand Trunk Road opposite Lal Dighi (a large lake). Amongst the remarkable people buried there, one can find the tomb of Duplessis, the founding father of French Chandannagar and also the one of pioneering meteorologist Henry "Storm" Piddington, who is mentioned in Amitav Ghosh's novel The Hungry Tide.


title: Chandannagar

text: Constructed in 1937, to mark the Fall of Bastille, the gate has the slogan of the French Revolution "Liberté, égalité, fraternité (Liberty, equality fraternity)" etched on it.


title: Chandannagar

text: The building is another beautiful example of the advancement in the knowledge of architecture and the aesthetic sense of the people of those earlier days. Its lower floor is submerged during monsoon when the level of the river rises. Rabindranath Tagore frequently visited the place and appreciated a lot about the building. He felt that the place influenced him to a large extent and broadened his intellectual capabilities. He mentioned Patal-bari in many of his famous novels. The famous social reformer Iswar Chandra Vidyasagar also stayed in the building. The house was owned by the zamindars of nearby Mankundu.


title: Chandannagar

text: Nandadulal Temple built in 1740 by Indranarayan Roychoudhury presents an excellent example of ancient Indian sculptures. There are many fascinating temples devoted to Kali, Shiva and other deities which show marks of brilliant craftsmanship and artistic taste. The temple's old idol of lord Krishna was thrown away into the pond behind the temple by a general. Later the pieces of the idols were fished out and submerged in varanasi. It is built in the do chalha style.


title: Chandannagar

text: Built by Harihar Sett, and donated to the people of Chandannagore. This building still serves as a theatre hall and a library. It was first of its kind in the entire locality. It has one of the largest collections of books in French, English and Bengali in the district.


title: Chandannagar

text: The temple is situated near Brahmin para, Boubazar in the western part of railway station. The history of this ancient temple is not known properly. The deity is worshiped regularly by the local people.


title: Chandannagar

text: A temple of Lord Jaggannath, Lord of the universe. It is situated on 'Rather Sadak' or the road of Lord Jaggannath's chariot. Mahaprabhu Chaitanya is said to have visited this place in his time. Currently this temple is maintained by the Chattopadhyay family.