SHARJAH, UAE (CMC):West Indies head coach, Phil Simmons, said his players will use warm-up matches against English County Warwickshire this weekend to ramp up their fielding arsenal in preparation for the T20 World Cup starting next week in India.West Indies start a two-match series against Warwickshire tomorrow at the Sharjah Cricket Stadium, after thrashing Zimbabwe 2-0 in a similar series which ended here on Monday.”It’s a case of making sure that we get back to a standard where people are afraid of us in the field, and we have the players that can put that fear into other people in the field,” said Simmons.”I think we, as a unit, have to make sure everybody is doing their job and if we can get it to that stage by the 16th then people will be in for a shock.”The Caribbean side displayed solid batting in their confidence-boosting warm-up victories against Zimbabwe.However, Simmons expressed some reservations about their fielding, especially during their final match against the Zimbabweans where catches were dropped.”I think we need to make sure that we are in the field, that we are getting to the ball and we are hitting stumps and things like that,” he said.”We dropped a few catches today … but we got to make sure that we are doing everything right by the time we leave here.”UNBEATEN CENTURYThe former West Indies all-rounder says he was impressed with the unbeaten century stand for the first wicket between Johnson Charles and Andre Fletcher, which led them to a 10-wicket victory against Zimbabwe on Monday.He says competition for Chris Gayle’s opening spot is healthy for the regional side.”This was a much better wicket than two days ago and they showed what they are capable of doing,” said Simmons.”They are both in a way fighting for a spot as Chris Gayle has to come in, so it’s good for them to show what they have and for us to know that if Chris is not there that we still have people who can do the job up top.”West Indies are also scheduled to play warm-up matches against India and Australia next week.
2 April 2013 South Africans should be proud of the soldiers who were killed in the Central African Republic (CAR) during clashes with rebels last week, President Jacob Zuma said during a memorial service at the South African Air Force Base in Pretoria on Tuesday. Thirteen South African National Defence Force (SANDF) members died and 27 others sustained injuries during a gun battle with the rebel alliance known as Seleka on the outskirts of Bangui. “When future generations ask what kind of men and women these were, who gave so much of their lives to the service of the people of South Africa and the continent, we will be able to boldly say how special they were, to put their own lives at risk for such a noble mission of building peace on the continent,” Zuma said. Zuma rebutted claims that South Africa’s soldiers were in the CAR for reasons other than national interest and the mandate of the African Union. He said the soldiers in CAR were there to provide military training, refurbish bases and barracks and provide equipment. South Africa and the CAR signed a military cooperation agreement in 2007, which was renewed for a further five years in December 2012. The agreement was to provide the CAR’s army with an array of military training, from infantry, artillery and special forces training to logistics and driving courses, as well as to refurbish military infrastructure in Bouar and Bangui. “They died defending our commitment to the renewal of the African continent, and to the promotion of peace and stability, which would lead to sustainable development in Africa,” Zuma said. Most of the deceased soldiers are from Bloemfontein. All will be accorded full state funerals. Meanwhile, the rebel takeover in the CAR has been strongly condemned internationally. The African Union has suspended the country’s membership and imposed sanctions on Seleka leaders, including the CAR’s self-proclaimed new leader, Michel Djotodia. Djotodia, a former diplomat and civil servant, joined the protest against President Francois Bozize in 2005. After taking power last week, Djotodia said the rebels, which he leads and who are now in control of the country, would rule according to peace accords recently signed in Libreville. Bozize has fled the country. Zuma is expected to travel to Chad on Wednesday to attend an extra-ordinary summit of the Economic Community of Central African States (ECCAS) which will also discuss the situation in the Central African Republic. The summit has been convened by Chad President Idriss Deby Itno, who is the ECCAS chairperson. According to the Presidency, Zuma will be accompanied by International Relations Minister Maite Nkoana-Mashabane, State Security Minister Siyabonga Cwele, and Defence Minister Nosiviwe Mapisa Nqakula. Source: SAnews.gov.za
The Kansas BOTA ruled that an Internet service provider was correctly assessed sales and use tax on its equipment purchases. The equipment was used to provide service. It consisted of routers, switches, fixed wireless subscriber modules, fixed wireless access points, wireless radio transmitters, and backhaulers. The provider had argued before the BOTA that it did not owe sales and use tax on the equipment because the federal Internet Tax Freedom Act (ITFA) pre-empts state and local taxation of Internet access.Board’s DecisionThe BOTA noted that the ITFA does pre-empt state and local taxation of “Internet access,” defined as including Internet access provider purchases of “telecommunications.” The BOTA also noted, however, that the ITFA defines “telecommunications” as “the transmission, between or among points specified by the user, of information of the user’s choosing….” The BOTA found that the ITFA’s plain meaning and legislative history supported not interpreting “telecommunications” as including equipment.In the Matter of the Appeal of Pixious Communications, L.L.C., Kansas Board of Tax Appeals, Docket No. 2017-6703-DT, February 14, 2019, ¶202-027Login to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.
States differ in how they treat the federal net operating loss deduction on state corporate income tax returns. The variety of state approaches can make compliance complex for multistate corporations. However, knowing these differences can provide tax planning opportunities for corporate income taxpayers, especially multistate corporations.How Are NOLs Treated Under Federal Law?A federal NOL deduction is available to corporate taxpayer under IRC Sec. 172. Generally, an NOL arises when a taxpayer’s deductions are more than their income for the year.A NOL is not deducted in the tax year it occurs. Instead, the NOL is carried back or carried forward to other tax years, then deducted. The lengths of time for carrying NOLs back or forward are called carryback and carryover periods.Before the Tax Cuts and Jobs Act (TCJA) was enacted, a NOL could be carried back two tax years and carried forward up to 20 years. Now, the Code allows NOLs to be carried forward indefinitely.Do States Follow the Federal NOL Rules?In general, many states don’t. Common practices in states include:computing state income tax starting with federal taxable income before NOLs;requiring taxpayers to add back the amount of the federal NOL deduction to income; ormodifying the federal NOL deduction.No Federal NOL Deduction in State ComputationApproximately half of the states do not allow the federal NOL deduction. Most of these states base a corporation’s taxable income on federal taxable income before the federal NOL deduction (federal Form 1120, Line 28). States that follow this approach include:California;New York;Massachusetts; andNorth Carolina.Adding Back the NOL DeductionIn a number of states, corporations must add back the amount of the federal NOL deduction to their state income. The state may then allow a net operating loss to be calculated using its own rules. States that follow this approach include:Florida;Illinois;Michigan; andSouth Carolina.Modifications to Federal NOL DeductionSome states modify the federal NOL. For example, Maryland conforms to the federal NOL deduction, unless:an extended carryback is claimed;federal taxable income subtraction modifications exceed addition modifications in the year of loss; orsubtraction modifications include foreign source dividends.Other states like Missouri and Virginia require an addition or add back for the federal NOL deduction only under certain circumstances.Conformity to Federal NOL Carryforward and Carryback RulesState carryforward and carryback periods vary significantly. Many states did not permit carrybacks prior to the enactment of TCJA. Additionally, states that did permit carrybacks often decoupled from extended federal carryback periods. Different approaches that are taken across the states include:prohibiting NOL carrybacks (e.g., North Carolina);conforming to federal carryback periods (e.g., Mississippi);conforming to federal carryforward periods (e.g., Wisconsin);allowing carryback periods of two or three years (e.g., Utah and California); andallowing carryforward periods that range from five to twenty years (e.g. Rhode Island and Illinois).In a later post, we will explore how states have responded to changes in the NOL deduction made by the TCJA.By Catherine S. Agdeppa, J.D.Login to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.
Serena Williams backs Nike after maternity pay controversy Sports Related Videospowered by AdSparcRead Next ADVERTISEMENT Cayetano: Senate, Drilon to be blamed for SEA Games mess Trending Articles PLAY LIST 00:50Trending Articles01:27Filipino athletes get grand send-off ahead of SEA Games02:40Send-off for Bb. Pilipinas Catriona Gray and Bb. Pilipinas Supranational Jehza Huelar02:42PH underwater hockey team aims to make waves in SEA Games01:44Philippines marks anniversary of massacre with calls for justice01:19Fire erupts in Barangay Tatalon in Quezon City01:07Trump talks impeachment while meeting NCAA athletes02:49World-class track facilities installed at NCC for SEA Games02:11Trump awards medals to Jon Voight, Alison Krauss MANILA, Philippines—Magnolia Hotshots star PJ Simon and beauty queen Jehza Huelar tied the knot on Tuesday. LATEST STORIES Don’t miss out on the latest news and information. Ethel Booba twits Mocha over 2 toilets in one cubicle at SEA Games venue Catholic schools seek legislated pay hike, too Among the principal sponsors were no less than San Miguel Corporation chief Ramon S. Ang and SMC officials Robert Non and Alfrancis Chua as well as well as PBA commissioner Willie Marcial and Magnolia governor Rene Pardo.ADVERTISEMENT DA eyes importing ‘galunggong’ anew It was a star-studded affair as the couple made sure to include Simon’s basketball family on their wedding day. ‘Rebel attack’ no cause for concern-PNP, AFP Two-day strike in Bicol fails to cripple transport Private companies step in to help SEA Games hosting PDEA chief backs Robredo in revealing ‘discoveries’ on drug war Longtime teammates Mark Barroca and Marc Pingris, meanwhile, were secondary sponsors.Simon and Huelar, who is the Binibining Pilipinas-Supranational 2018, got engaged on New Year’s Eve last year. View comments His former coach Tim Cone, current mentor Chito Victolero, assistant coach Johnny Abarrientos and team manager Alvin Patrimonio were also principal sponsors. MOST READ
Liverpool boss Klopp’s Christmas Message: Why these players so specialby Paul Vegas10 months agoSend to a friendShare the loveLiverpool boss Jurgen Klopp has paid tribute to his players in his Christmas Day message.Klopp says a key to their success so far this season is the ability of his team to ignore “the noise” of the media and press.He told Liverpoolfc.com: “This is my fourth Christmas as the manager of this incredible football club and although I am not the kind of guy to allow myself to look backwards, I think it is fair to say we have had an incredible ride in 2018 with some real highs and a couple of disappointments.”That’s what gives me the confidence and belief there is more to come from these boys in 2019, that there is more to come from this journey we are all involved in.”We can – and should – all be proud of what the team have done so far this season, but this is only the beginning and there is still such a long way to go, both this season and in terms of what this group of players can achieve.”The best thing about these boys, and what has helped us have such a good start to the season, is they do not listen to the noise; they are 100 per cent every single day in training and every single matchday. We know when we say ‘one game at a time’ some people might consider it football talk, but that really is the way for us. It is the philosophy that has got us to where we are currently.” About the authorPaul VegasShare the loveHave your say
Van Dijk appreciates ‘bond’ with Liverpool fansby Paul Vegas10 months agoSend to a friendShare the loveLiverpool defender Virgil van Dijk admits he feels a close “bond” with the fans.Thursday marks the first anniversary of the Reds agreeing a record-breaking £75million deal with Southampton for the Dutch centre-back.“I definitely feel the bond we have with the supporters,” he told Liverpoolfc.com.“It’s about being normal. We’re not better than anyone else. We are all human beings and the manager is also putting that out as well.“He has been loved by everyone and I think it is because he has been himself. As a player, he will give you his honest opinion and be straight with you. It’s who he is.“I’m obviously aware of my song the fans have created for me. It’s brilliant. Like everyone else, I first saw it on Twitter. Now I’ve heard it in the last few games.“It means a lot to me and to have such a great song already is fantastic. It’s recognition of how things have been going and I am very proud to have a song. I can’t tell you how great it is to hear my name being sung in the stadium.“I have a good relationship with the fans and I see their comments on social media from time to time. For a club like Liverpool, you need to give your blood, sweat and tears on the pitch and if you do that then I think you will be adored because you’ve done everything possible to win the game.“It feels like it is an exciting time at Liverpool. Since I have been here, I have had some fantastic moments with this team.“With the help of all my team-mates, the staff and the fans, I believe it can only get better and hopefully we are going to achieve amazing things with the group for all the fans supporting us throughout the world.” About the authorPaul VegasShare the loveHave your say
NEW ORLEANS, LOUISIANA – JANUARY 01: Head coach Tom Herman of the Texas Longhorns looks on during the second half of the Allstate Sugar Bowl against the Georgia Bulldogs at the Mercedes-Benz Superdome on January 01, 2019 in New Orleans, Louisiana. (Photo by Jonathan Bachman/Getty Images)Houston coach Tom Herman may be the hottest coaching commodity in the country after leading the Cougars to an upset victory over Florida State in the Peach Bowl on Thursday, but his wife Michelle might have attracted her own set of suitors after the contest. Michelle Herman’s Twitter mentions skyrocketed after she was shown live on ESPN.There are thousands of tweets – you can guess why.Mrs. Tom Herman pic.twitter.com/Pbm7G1dwCL— Busted Coverage (@bustedcoverage) December 31, 2015If Tom Herman’s wife cheated on me I would apologize to her pic.twitter.com/Ilk2BoL5w1— BMOC (@TailgateC9) December 31, 2015Tom Herman’s wife is proof he can recruit. Hubba hubba— Brandon #GoBucks (@fierybuckeye) December 31, 2015Y’all see Tom Herman’s wife? Lawd have mercy— Max Thompson (@itsmaxthompson) December 31, 2015Did @UHouston name their mascot after Head Coach Tom Herman’s wife? Daaang!!! #Cougars @ESPNCFB— Kacey Brown (@KaceBrown) December 31, 2015Tom Herman’s wife….straight up hottie.— Matt (@gatriguy) December 31, 2015Tom Herman’s wife. It’s fair to say the man is winning both on and off the field.— Donny (@DonnyTello50) December 31, 2015Lol Tom Herman’s wife finna break twitter. You guys make me laugh.— Chad (@ChadSpringer) December 31, 2015Life isn’t so bad for Tom Herman right now.
Image Courtesy: Philly ShipyardUS-based Philly Shipyard (PSI) has delivered the American Endurance, the first of four 50,000 dwt product tankers being built for American Petroleum Tankers (APT), a subsidiary of Kinder Morgan.The American Endurance is part of a USD 568 million agreement signed between Kinder Morgan and Philly Tankers in August 2015. Under the agreement, Kinder Morgan said it will take assignment of contracts for the construction of four new 50,000 dwt, Tier II tankers to be built at Philly Shipyard (formerly known as Aker Philadelphia Shipyard).Featuring a length of 183 meters and a width of 32.2 meters, the American Endurance has a carrying capacity of 14.5 million gallons of crude oil or refined products, according to the shipyard.The next generation product tanker is based on a Hyundai Mipo Dockyards (HMD) design that incorporates numerous fuel efficiency features, flexible cargo capability, and the latest regulatory requirements, Philly Shipyard said.The vessel was constructed with consideration for the use of LNG for propulsion in the future and has also received LNG Ready Level 1 approval from the American Bureau of Shipping (ABS).“Today’s delivery of our 25th vessel, aptly named the American Endurance, is a profound symbol of the shipbuilding legacy we have continued since re-opening in 1997. In collaboration with American Petroleum Tankers, we are proud of our contributions to renew the current tanker fleet with a more modern and environmentally friendly design,” Philly Shipyard said.The shipyard said it has commenced construction of three other 50,000 dwt tankers for APT, with the deliveries planned in 2017.
Five stories in the news for Wednesday, June 20———SENATE APPROVES BILL TO LEGALIZE POTCanadians will be able to legally purchase and consume recreational marijuana by mid-September at the latest, after the Senate voted Tuesday to lift an almost century-old prohibition on cannabis. Senators voted 52-29, with two abstentions, to pass Bill C-45, after seven months of study and debate. Health Minister Ginette Petitpas Taylor has said the provinces will need two to three months after the bill is passed before they’ll be ready to implement the new legalized cannabis regime. Canada is the first industrialized country to legalize cannabis nationwide.———REGINA TRUSTEES VOTE TO RENAME SCHOOLSchool trustees in Regina have voted to change the name of a school over concern that it honours a man who was a driving force behind the residential school system in Canada. The Davin School is to be renamed Crescents School. Davin School was named after Nicholas Davin, an MP who submitted a report to the federal government in 1879 called the “Report on Industrial Schools for Indians and Half-Breeds.” He had been appointed by Ottawa to investigate American industrial schools for Indigenous children, and recommended similar schools be set up in Canada.———COURT TO HEAR CHALLENGE TO ‘GSA’ LAWThe first court challenge of an Alberta law that bars schools from telling parents about their children’s involvement in gay-straight alliances gets underway today. Arguments are to be heard in Medicine Hat, Alta., on behalf of dozens of parents and independent faith-based schools wanting the legislation to be put on hold until there is a ruling on its constitutionality. Leading the challenge is the Justice Centre for Constitutional Freedoms, which argues keeping parents out of the loop violates charter rights including freedom of religion and expression.———B.C. TO ASK COURT TO OVERTURN POLYGAMY ACQUITTALA special prosecutor is set to ask British Columbia’s Court of Appeal to overturn the acquittal of a former leader of a polygamous community, who was found not guilty of taking a girl across the border for a sexual purpose. Crown-appointed prosecutor Peter Wilson is expected to ask the court at a hearing that begins today to either convict James Oler or order a new trial. A B.C. Supreme Court judge found Oler not guilty in February 2017, concluding the Crown failed to prove the man crossed the border in 2004 with a 15-year-old girl who later married a member of a polygamous sect in the United States.———SURVIVORS OF BRONCOS CRASH TO ATTEND NHL AWARDSTen of the 13 survivors of the Humboldt Broncos’ bus crash will attend tonight’s NHL Awards ceremony in Las Vegas, at the invitation of the league and its players’ association. The Broncos were travelling together to a Saskatchewan Junior Hockey League playoff game on April 6 when their bus collided with a truck — a devastating crash on a flat, lonely stretch of Prairie highway that resulted in the deaths of 16 people, including 10 players. The ceremony will include a tribute to the Broncos, while Humboldt head coach Darcy Haugan, who was killed in the crash, is posthumously nominated for the inaugural Willie O’Ree Community Hero Award.———ALSO IN THE NEWS:— The Commissioner of Official Languages for New Brunswick, Katherine d’Entremont, will present her fifth Annual Report to the Standing Committee on Procedure, Privileges and Legislative Officers.— A general court martial will be held in Halifax for Sgt. Kevin MacIntyre, a military police officer accused of sexual assault.— Royal Canadian Navy submarine HMCS Windsor returns to Halifax after completing a five-month deployment in the Euro-Atlantic region.— Foreign Affairs Minister Chrystia Freeland speaks to the Montreal Council on International Relations about “Canada in a Changing World.”— Statistics Canada releases the travel between Canada and other countries figures for April.— Conservative Party Leader Andrew Scheer welcomes Richard Martel to caucus.— Canada Mortgage and Housing Corporation releases the Housing Market Insight – Montreal report.— BlackBerry Ltd. holds its annual meeting in Waterloo, Ont.— Calgary Mayor Naheed Nenshi and officials hold a media availability on the fifth anniversary of the Calgary flood and what has been done in its aftermath.— Alberta Indigenous Relations Minister Richard Feehan is scheduled to kick off National Indigenous Peoples Day with Indigenous artists and performers in Edmonton.