#establishme

[k4vehrtz]

WHATEVER HAPPENED TO THE YOUNG, YOUNG LOVERS? dom ! nanami kento / sub ! m. reader

content warnings. nsfw content / hybrid au ergo predator - prey dynamic where applicable / bunny hybrid ! nanami & reader / explicit mentions of and allusions to social anxiety / age gap (reader is 25 + nanami is 45) / satosugu cameo / self - degradation (brief, nanami) + mild degradation (r receiving) / fingering (r receiving) / spontaneous sex / ‘bunny’ & ‘little rabbit’ used as a pet name / doggystyle / ass‐to–mouth / overstimulation / heat cycles / nipple play / explicit consent / reader is shorter than nanami but there is no explicit description of a body type / virgin nanami ergo loss of virginity

word count. 3K

notes. i’ve had this bunny ! reader req in my inbox for a while and it has been on my mind so i decided to explore a couple ideas :) i’m dyslexic so any errors just give the fic personality

nanami had, over the course of his life, nurtured a particular distaste for other human beings.

he’d grown up in a city — one that never slept; a city that hummed to the tune of debauchery. busy days pre–empted busier nights. and he’d always remember two things: one, that the winters were cold, but the people there were always colder and two, he’d stuck out in a crowd.

hence, at the age of forty–five, he’d decided to leave.

“… so let me get this straight,” satoru, who’d made it his mission to mimic a koala, says as he untangles himself from suguru after having concluded that this was, in fact, a serious conversation. “you’re moving to a small town to avoid human interaction more efficiently instead of addressing your underlying social anxiety?”

satoru naturally spoke faster than the average individual, but his pace increased near the end of his sentence. nanami pretended not to notice (something he’d become exceptionally good at).

“real subtle, smart ass,” suguru hadn’t though, narrowing his eyes at his partner before turning his attention back to nanami, “i think it’s a good idea, better environment to write and all.”

writing, yes. he’d gotten in the habit during high school. it was nothing more than a hobby — something to pass the time between classes. being a loner by choice (as he’d liked to call it), he’d had a lot of time to get lost between the lines of an empty notebook. and being a creature of habit (in the self–proclaimed ‘right’ opinion of the startlingly blue–eyed man sitting across from him), he’d made a career out of it.

“i…suppose,” he responds almost nonchalantly, lacking the energy that his two closest friends possessed.

he hasn’t written since his last work — a collection of essays on how one’s perception of their surroundings is impacted by one’s perception of oneself — was published two, almost three years ago.

he’s embarrassed, a sensation that sticks to his skin uncomfortably and the silence that falls between them only exacerbates his discomfort.

“i’ll see you two, then,” he speaks up after the silence proves to be too much for him, standing to his full height in a bashful sort of way that can only be described as endearing — typical for rabbit hybrids.

the two fox hybrids, long since accustomed to the abrupt end of get–togethers, exchange their goodbyes as they stare at his retreating form with sympathetic eyes.

and nanami, instinctively observant of his surroundings to a fault, doesn’t have to turn around to know the expressions that colour their complexions. he can feel it — the eyes of predators following his every move.

he exhales slowly through his nose: once, twice, and then a third time before the intensity of his heartbeat subsides. they’re his friends, not a threat.

his stride resumes, albeit awkwardly, with full awareness of the fact that he has a problem. he’s had a problem for a long time. but running comes naturally to prey animals.

designated ‘safe spaces’ for prey animals had become the norm in recent years following a series of unfortunate events. the café you worked at was one such establishment.

“…i’m so sorry for the delay, my co–worker called in sick so i’ve been on my own and today is a lot busier than—”

nanami clears his throat, his intention crystal clear, and your ramble comes to an abrupt end.

warmth gathers beneath the surface of your cheeks as you raise your gaze to his, though he swiftly looks away, “what can i get you?”

without looking at the menu, he responds, “a croissant,” and you interject, “so you’re the croissant guy!”

he stares at you for a moment before slowly repeating after you, “the…croissant guy?” and when you smile at him, he can’t help but think that he’d need sunglasses if you were to do that again.

you apologize for the second time before continuing, “you should know by now that there aren’t that many people that live here and, between you and me, even fewer people that buy our croissants,” a distinct warmness to your tone.

nanami nods thoughtfully, responding curtly with an indifferent, “i see,” as he pays for the pastry before finding himself someplace to sit with his laptop.

it’s been a week since he’d first arrived and he considers himself familiar enough with his new surroundings. all that was left to do was to write but, as it turns out, a change of scenery only goes so far.

as he stares at the empty document on his screen, his thoughts wander back to a few minutes ago. you’re a new face — he presumes the co–worker you’d mentioned was the barista he’d met before.

but his thoughts wander so far before you appear at his side, croissant in hand, “i heard you were an author, that’s pretty cool,” and your seemingly perpetual smile curling your lips.

you mean no harm; it’s merely an attempt to be polite, making small talk is perfectly normal. but nanami isn’t normal, he feels strange, a surge of anxiety materializing seemingly from thin air.

“you heard?” he repeats after you, stumbling over his words, and he feels stupid and embarrassed.

you tilt your head to the side, your overly large ears flopping as you do so, before taking it upon yourself to sit across from him.

“isn’t it great to have places like these to ourselves?”

he raises a brow at the sudden change of topic but you continue nevertheless, “i think it’s great, ‘cause you get to meet people who understand you. there’s a book club at the library down the street this saturday, i think you should stop by if you have the time to spare,” before excusing yourself, leaving as fast as you came.

nanami lowers his eyes to the croissant, not entirely sure of what had just happened. while you stare at him from behind the counter, a complex mixture of emotions colouring your expression.

“i think you should go; it won’t hurt to get out of the house.”

satoru’s voice echoes through his laptop’s speaker and nanami falls into contemplative silence.

“besides —” suguru interjects, “you’ve been seeing that therapist, right? i bet she’d agree that this is a step in the right direction,” moving into the camera’s frame as he settles down on satoru’s lap.

they’re not wrong; he, deep down, knows that they’re not wrong, but he hesitates all the same.

“i don’t know,” he breathes out after a moment of silence, pushing the pickled vegetables around his plate with his reusable chopsticks absentmindedly.

the line of communication falls silent once more and then suguru responds, “whatever you decide to do, we support you,” before ending the call.

and nanami exhales slowly, staring at his reflection on his laptop’s screen. he’s aged (of course he has), baby fat no longer rounds his cheeks, and crow’s feet round the corners of his eyes.

but, even now, he stands out — and nanami hates standing out.

he’d stood out among his peers; other prey animals were shorter, always shorter. there was always ‘too much’ of nanami — it made him easier to spot and made his movements awkward. he never fully knew what to do with himself.

rabbit hybrids were meant to be small and cute, two things nanami wasn’t.

you, on the other hand, were the epitome of society’s expectations; smaller and sociable. at least, that’s what he’d observed over the past four days. and he doesn’t hate you for it — ‘hate’ is too strong of a word to describe how he felt.

‘envy’, however, leaves a bad taste in his mouth, it ruins his already depleted appetite, and he pushes the ceramic plate of pickled vegetables away from him when the thought crosses his labyrinthine mind.

he doesn’t envy you; that would be absurd. but, isn’t that what this world is, absurd?

‘it is’, he decides as he changes into more suitable clothing for leaving the house — abandoning his pyjamas for a white shirt tucked into the waistband of black slacks. it was plain, nanami liked plain; he liked uniformity.

but you, you again, you were anything but plain.

as he rounded the corner of the library after receiving directions from the librarian, a sweet elderly woman, your brightly coloured sweater caught his eyes first. it stood out amidst the piles of books of all different shapes, sizes, and colours that surrounded you.

his gaze flickers to the watch around his wrist, an all too familiar sensation creeping up on him. he’d come too late. but the sound of your voice drags him out of his thoughts before he can spiral any further. hell, he hadn’t even noticed when you approached him.

“you should get out of your head sometime.”

he narrows his eyes at you, not entirely because of what you’d said (though it played a role) but because of how you said it. now that you were in such proximity to one another, he can’t help but acknowledge that you look terrible.

you sound as though you’d just run a marathon, your chest rising and falling in quick succession. without thinking he presses the back of his palm against your forehead, beads of sweat dampening his skin but he doesn’t mind. you’re burning up.

“christ,” he grimaces as he gives you a once–over, adrenaline coursing through his veins as his own body begins to heat up in a similar manner.

so, this is not a regular fever, duly noted.

“i don’t consider myself a believer but each to their own,” you grin, a lopsided type that nanami swore could give him cavities. but now is not the time for that.

he clears his throat, making the conscious decision to ignore the growing strain of his cock against the fabric of his slacks, and asks carefully, “do you need a ride home?”

nanami’s studio was a blank canvas; untouched white walls, and brand–new furniture (some still encased in its plastic wrapping) in different shades of grey. even in your heat–induced haze, you could tell that this was a ‘house’, not a ‘home’.

he doesn’t comment on it though, so you keep your thoughts to yourself as he gently guides you to his designated bedroom.

the mattress sinks under the combined weight of the two of you. your chests rising and falling in sync as you stare into each other’s eyes, your oversized ears touching in a way neither of you knew could be so pleasurable until now.

“i look old enough to be your father,” he murmurs, his voice breathier the longer his body hovers over yours. and your response comes between laboured gasps, “i’m—oh shit, you’re big—twenty-five, don’t worry, i’m a big boy.”

you can feel his growing erection through the fabric of his slacks against your own. and the air between the two of you feels charged, igniting as he lowers his lips to your throat, his warm breath feeling like miniature needles against your sensitive skin, “do you or do you not want this?”

it’s the question of the hour and you nod eagerly but he pauses, holding your chin between the soft pads of his thumb and index finger as he tilts your head upwards, “i need words, bunny, think you can use your words f’me, bunny?”

your lips part, a low, open–mouthed moan cascading down your tongue before you manage to form a coherent response, “i want ‘you’, not ‘this’.”

and your choice of wording is not lost on him, he hears you loud and clear.

“i’ve never done ‘this’ before,” he blurts out, embarrassed by his lack of cleverness when compared to your confession only moments prior.

it is the truth though; something he prides himself on being to others — truthful. although it’s up for debate how forthcoming he is with himself.

he had, however, every intention of taking you back to your place wherever that may be. but as the distinct floral scent indicating the arrival of your heat enveloped the confines of his car, he had to make a decision that was for the best of both of you. driving while approaching his heat was no better than driving while intoxicated; thus, the choice was clear.

“i can teach you,” comes your response, sounding as though it took a great deal of effort to say whilst pushing yourself up into a seated position, unintentionally bumping your forehead against his in the process.

“it’s so warm,” you both groan in unison as you pull away from each other, removing all articles of clothing deemed ‘unnecessary’ which truthfully rendered you both nude.

your state of undress mattered not, though, as nanami promptly leaned to the side, rummaging in the upper drawer of his nightstand for a moment before retrieving a lubricant specifically designed for rabbit hybrids (a gift he’d received from the ocean–eyed freak) and handing it over to you.

which you happily accept, coating both your own and his fingers in a considerable amount of lubricant before leaning against the headboard and spreading your legs.

you carefully guide his palm between your legs, gently nudging the tight ring of muscle with one of his fingers.

“i haven’t done this in a — fuck fuck fuck, your fingers are thick,” you hiccup, your breath catching in your throat as you rapidly descend into a string of curses as his finger breaches your entrance. the sudden intrusion hurts, but in the midst of your heat, it’s enough to send you over the edge, your toes curling as ropes of cum erupt from the head of your cock.

and there’s that bad taste in nanami’s mouth again, clinging to his bones and invading his muddled thoughts: ‘you just have to be perfect, don’t you?’ but with it comes the realization that he’s the reason why you’re like this and it fills him with an odd sense of satisfaction.

determination renewed, and perhaps in tandem with his desire to experience such relief, he cautiously adds another thick finger whilst you come down from your high.

“is penetration all it takes to send you over the edge, little rabbit?” he questions, curling his fingers towards what he presumes is your prostate, and you can’t help but whimper.

it’s strangely degrading when you think about it; nanami, a rabbit, a prey animal like yourself taking on a dominant role. a role that isn’t in his nature thus his tone remains mild–mannered whilst his words and actions, while cautious, are the exact opposite. 

 another finger is added — the total amounting to three now. you’re stretched around three of his thick fingers as he memorizes the layout of your insides, curling his fingers in such a way that he grazes your prostate with precision.

instead of teaching him, you’re rendered speechless as he maintains a steady pace with his fingers. the sound of your gasps, moans, and whimpers creating a symphony in the otherwise silent studio.

by the time he retracts his fingers for the final time, you’ve already climaxed two more times, your cum splattered across your bare abdomen.

“you’re so easy, little rabbit,” he whispers as his lips ghost yours before fully enveloping them in a heated exchange of saliva. there’s no real heat behind his words but you shudder nevertheless.

when nanami pulls away from your lips, it’s solely because you both need air. a string of saliva, however, remains connected to both of your lips, a testament to the heated kiss.

as you both catch your breath, you take it upon yourself to reposition yourself so that you’re on all fours, gleefully presenting yourself to nanami who obliges you.

your thighs tremble in silent anticipation of what’s to come, your loosened ring of muscle winking invitingly. but it’s not his cock — no, when the wet muscle breaches your entrance you squeal, almost losing your balance had nanami’s hands not been on your hips.

it’s a strange sensation — his tongue in your ass, his warm breath wafting across your most sensitive region. but you slowly adjust as he ravages you, lapping at your puckered entrance as you subconsciously clench and unclench.

and in a matter of minutes, you’re climaxing once more, the muscles in your pelvis twitching convulsively as your erect cock spurts ropes of cum onto the sheet beneath you. 

nanami pulls away from your ass with a ‘pop’, aligning himself with your entrance before easing into you and savouring every spasm of your gummy walls. he doesn’t move until he’s buried to the hilt, angling his hips as he thrusts into you with a steady pace, his balls colliding with your sensitive skin.

you’re overwhelmed by a sense of euphoria, having experienced multiple orgasms. so much so that salty tears roll down your cheeks as you feel nanami throb inside of you, the angry tip of his cock bullying your prostate relentlessly.

he truly is brutal, desperately chasing his high as one of his hands wanders up to your chest, taking your nipple between his thumb and index finger and teasing it.

nanami’s thoroughly bullying you but you can’t even protest, ‘uh–uh–uhs’ tumble past your lips in rapid succession along with the overwhelming urge to please him rearing its head.

thus, you endure his assault on your body until you fall limp on his mattress in a puddle of your cum as his leaks out of your entrance, some cascading down your inner thighs.

you’re still asleep when nanami wakes up the next morning, golden rays filtering into his apartment through the blinds. and he takes it upon himself to wipe your unconscious body with a damp towel from head to toe before taking a shower and heading into the kitchen.

a sense of dread settles in the pit of his stomach as he ponders the various directions the conversation the two of you are bound to have may go. but with it comes a new perspective.

[pinacoladamatata]

because I've been thinking about it literally since @pinacoladamatata posted abt it, I do like to hc that in the very early days of learning to scavenge and hunt and make camp in the wild (so my range of time within which I am multiclassing city-boy Astarion into a ranger because if nothing else Astarion will survive and frankly he expects not to get any help with skills he obviously lacks without purposely manipulating someone into helping him, so Wyll's going around showing everyone how to put up a tent and Astarion is like well of course his advice doesn't apply to ME, NOBODY would ever help me), he like. Comes across a rat and he's like. FINE. I guess. gods.

And he tries to kill it but wild rats are different from city rats and it's too hard to catch so he's like fuck it fine I'll annoy a predator into attacking me. But the rat just. follows him. and he's like you can GO now I've moved on to better things. but the rat just hangs around to the point where they're going into the underdark and Astarion is thinking okay FOR SURE this time this thing is going to leave because it's obviously more clever than any other rat on the planet so it KNOWS we're going into Hell World but the rat just continues to follow him and Astarion is never like SURE that it's because the rat likes him but they slowly go from like. just cautiously noticing each other to Astarion having a whole little set up for him to sleep on because of course he's not JUST A RAT he's the smartest rat in the world. he must have a tadpole because clearly he understands what's going on and everyone is kind of like haha probably not because why would a tadpole bother with a rat at all—but astarion is well past listening because that's his specialest little guy !! smarter than any other rat on the planet and most people too.

[vikkicomics]

11/11 2024 (wip)

I had an unexpectedly busy weekend, complete with medical appointments, a broken laptop, having to rearrange and reinforce furniture for health and safety reasons. So unfortunately I did not get my 11/11 piece done on time this year. I am also 2 pages behind on the Ottoway vol 2 ink deadline, I wanted to have those completed before this date also. I will have to make the time back in order to have the whole comic coloured and edited by this time next year.

Anyway, here is the wip for this year's remembrance day cartoon, should be finished in a few days. (Oh! when a great sculptor like Gustav Vigeland does this it is 'classy', but when a comic artist does it, it's just yaoi!).

I try to go for a comedic tone on this date, because we could all use some cheering up. This day should be about celebrating peace. Not about glorifying war, which is what the British establishment loves to do.

Most of the hundreds of thousands of men who were killed during wwi did not have a choice and were just shoved into a uniform whilst in pursuit of a hot meal, so making out they were knowingly sacrificing themselves for a cause is kind of sick to me. The Germans were being deliberately starved, so they actually were fighting for their survival, they are an acception here. Wwi was used as an opportunity by the British and Russian Empires to take territory from Germany and Turkey, the British establishmeant also had a genocidal hatread of the Germans and wanted to kill as many as possible; there are multiple incidents in wwi where the British exterminated or abused their enemies when there was no strategic benefit for doing so. The reason for this hatread is up for debate, but in my opinion it boiled down to attitudes towards class, towards the poor. At the time Germany had the highest literacy rate in europe, lower class men could apply to be officers, and their welfare state was in good working order. The British were still living in the dickenaian era, with work houses and homeless families (what changed?). In the early 1900's, British working class men started to ask why they could not be treated with the same diginity and care as thier German cousins. This frightened the British establishmeant, but killing all these working class men in a war with Germany killed 2 birds with one stone.

I say his without vengeance in mind, I'm a strong believer in the Saxon phrase, "Two wrongs do not make a right."

Thank you if you read all that XD.

I wish you all a peaceful 11/11.

[the-bitch-in-the-tower]

Hamas dismisses Biden comments on Palestinian state | The Guardian Nigeria News - Nigeria and World News — World — The Guardian Nigeria News – Nigeria and World News

[starlit-mansion]

One thing i hope they circle back to in help wanted 2 now that it seems like they're actively trying to move on without leaning as much on william as the forever-antagonist is that fazbear entertainment is straight up evil. Like they are, in a hilariously literal sense, being haunted because they treated the victims of the tragedies at their establishmant so disrespectfully (ie making a horror video game series about it in which a rogue mimic ai scanned in from a circuit board learned to hunt and kill and literally reenact the method of william's murders). Congratulations, you played yourself.

[bkdk-fan4ever]

BkDk | Establishmed Relationship | Secret Relationship | Jealous!Midoriya Izuku | UA High School They are 3rd years

Hands Off by SaysiWrites

When a new girl at school starts flirting with Bakugou, his friends quickly become invested in the idea of their friend experiencing love - even if he doesn't seem at all interested in her.

What they don't see is Midoriya fuming in the background. But how can he get rid of her when they've spent so long keeping their relationship a secret?

[hooch-delivery]

 SHAE revolutionary new app to help locate bars, clubs, dance clubs, gentleman clubs, sports bar, bar and grill, and all establishments of the like. Ever been sitting around with your friends and wonder what's going on tonight? Well with this app you can find establishments that have live bands, karaoke, pool tournaments, drink specials, help plan something for the weekend or if you just flew into town. This app will be perfect for you. It's called Serving Hooch And Elixir and it's meant for those juke joints or cocktail lounges and everything in-between.

[simplysloved]

Federal Corporate Tax in UAE – Published Official CT Legislation

After the announcement by the government regarding the benefits of Corporate Tax in UAE (CT) and the frequently asked questions (FAQs) on January 31, 2022, as well as the publication of the Public Consultation Document in April 2022, the Federal Decree-Law no. 47 of 2022 regarding the Taxation of Corporations and Businesses UAE Corporate Tax Law has been released on December 9, 2022.

The UAE Corporate Tax Law is Federal Decree-Law No. 47 of 2022, enacted on October 3, 2022, and will be in force 15 days following its public publication by the Official Gazette. The UAE Corporate Tax law applies to profits from businesses in financial years beginning on or after June 1, 2023.

This article offers brief highlights of the new rules which were made public by The Ministry of Finance (“MoF”) and the Federal Tax Authority (“FTA”). It is important to note that the rules closely match those in the Public Consultation Document.

Additional details will be deferred to Cabinet and Tax Authority Decisions. Further guidance is expected to be issued to finalize all UAE Corporate Tax Legislation in areas such as the Free Zone and Director compensation guidelines. Following the publication of Corporate Tax Legislation, the MoF has confirmed that the implementation is scheduled for June 2023.

Scope of Corporate Tax in UAE

Corporate Tax in UAE will be applied to the adjusted net profit of the worldwide accounting of the company.

The UAE Corporate Tax regime has two rates of different types:

A tax-free rate will be applied to tax-paying earnings up to     a certain amount that is to be set in the Cabinet Decision (the FAQs relate to the threshold of AED 375,000)

The tax statutory standard rate is 9 percent.

The relative minimal tax burden of just 9% aims to ensure that the UAE has a competitive tax rate in the global marketplace.

The UAE Corporate Tax Law is silent in Article 3 on aspects governing the global minimum of 15% tax rate. That applies to MNEs that fall within the scope of Pillar Two, which is part of BEPS Pillar 2. OECD BEPS project and applies to multinational corporations (MNCs) that have consolidated worldwide revenues exceeding EUR 750 million (c. 3.15 billion AED) 3.15 billion) at any time in two of the preceding four years. The FAQs address the possibility of adopting within the UAE of BEPS Pillar 2.

Individuals:

Individuals also are affected by corporate taxation if they engage in business activities and are in line with general VAT rules of business activities. The Cabinet is expected to decide how to apply Corporate Tax in UAE to natural individuals. Thus, Corporate Tax in UAE does not apply to a person’s salary and other earnings earned through employment.

However, those who are earning income through an enterprise activity will be covered by Corporate Tax in UAE.

Free Zones

A clearly defined and specific policy (subject to a further Cabinet decision) is set out for companies established in UAE-free zones. These zones:

Maintain sufficient substance and

Earn qualifying income.

What exactly is a sufficient income will be defined by a Cabinet decision. The Public Consultation Document could refer to the requirement to not do business with the mainland UAE. It is stated that Free Zone businesses can choose to be taxed as a corporation at a rate of 9 percent.

The extensive UAE rules for sourcing are in force and essential for the Free zone companies seeking to comply with the substance requirements.

Withholding Tax

There is a possibility of a zero-withholding tax on specific categories in the UAE State Sourced income produced by a non-resident. In turn, foreign investors who do not conduct any activities in the UAE won’t be taxed within the UAE.

Foreign Entities

Foreign entities can be considered residents in the UAE if they are managed and controlled by the UAE. In the case of foreign companies that aren’t recognized as residents of the UAE and who possess a permanent establishment in the UAE, The Definitions of Permanent Establishment have been clarified as fixed PE as well as the term “agency PE. Further details on PEs will be subject to a Ministerial decision.

Exempt Entities

The UAE Corporate Tax Law has retained the exemption for Investment Managers of the Public Consultation Document. Specific rules apply to Partnerships as well, as Family Foundations can also use to increase tax transparency 

Government entities and government-controlled entities as well as qualifying public benefit entities and qualifying investment funds will be exempt from the UAE Corporate Tax Law.

Extractive companies (upstream oil and gas companies) are exempt if they earn revenue from the extraction business.

Bank operations will be restricted to Corporate Tax in UAE (unless your institution operates in a Free Zone and is eligible for the zero-interest rate).

Implementation Date

Article 69 of the UAE Corporate Tax Law provides that the Law applies to Tax Periods that begin on or after June 1, 2023.

Companies with a fiscal year that begins on January 1 are subject to CIT beginning 1. January 2024.

Financial records & Requirement to Maintain Audited Statements

Taxpayers must prepare and maintain financial statements backed by all records and documents to support UAE Corporate Tax returns. The forms should be kept for a minimum of seven years.

That will apply to every UAE entity (unless included in the Corporate Tax Group). Every entity must make separate financial statements. However, all entities will not be audited for financial information. Subsequent Cabinet Decision(s) will outline the tax-paying categories required to keep audited or certified accounts.

Small Business Tax Relief

The possibility of relief for small-sized businesses with gross or revenue less than the threshold of a specific amount is made. Qualifying businesses will be considered not to have tax-deductible income and must comply with a simplified set of requirements.

Revenues and not tax-deductible income determine the threshold. It is likely to be confirmed by an upcoming Cabinet Decision.

Deductible / Non-Deductible Expenses

The expenses incurred solely and exclusively to serve business needs (and which are not to be capitalized) can be deducted.

Deductions are not allowed for expenditures incurred to generate tax-free income. Deductibility is only permitted in the case of any price with a mixed purpose. Interest expense is deductible subject to a maximum of 30% of EBITDA.

Financial assistance rules have been implemented to prevent businesses from getting funding to pay dividends or distribute profits.

Entertainment costs are limited to 50 percent.

Non-deductible expenses include contributions to a non-qualifying Public Benefit Entity and bribes, fines, and dividends.

Importantly, amounts taken from the business by an individual who is a tax-deductible individual are not deductible.

Exempt Income & Relief

 The following income categories are exempt from Corporate Tax in UAE (Article 22 of the UAE Corporate Tax Law):

Capital Gains and Dividends, and other profits distributions     from a Resident

Capital Gains or Dividends, as well as other profits distributions     from Qualifying shareholding in a legal entity of a foreign country with a     holding time of 12 months and a minimum contribution of 5 percent, and at     an absolute minimum of 9 percent CIT for the source country. From which     they originate.

The income from a foreign PE is subject to the conditions     & an option to use an exemption (rather than credit)

The income earned by an individual, not a country resident,     comes from the operation of ships or aircraft involved in international     transport.

These transactions can be subjected to a specific reduction, i.e., it is essentially an exemption from taxation:

Restructurings and intragroup transactions that qualify as     qualifying entities are eligible when they hold 75 percent common ownership

Restructuring of businesses is a relief from the government     with specific conditions.

Transfer Pricing

Related parties’ transactions should be carried out under the arm’s-length arms-length principle outlined in Section 34 of the UAE Corporate Tax Law. It also states that the five standard OECD transfer pricing techniques are suitable to help support the arm’s-length arms-length nature of arrangements with related parties and allow alternative methods if needed.

Article 34 states that should there be an adjustment by a tax authority from a foreign country that affects a UAE entity, the application must be submitted to the FTA to request a similar adjustment that allows the UAE firm to be exempt against double taxation. The resulting adjustments relating to domestic transactions do not require an application.

The requirements for documentation on transfer pricing are covered by Article 55. UAE businesses must follow the transfer pricing regulations and the documentation requirements set by references to the Transfer Price Guidelines.

These lead to three-tier reports, i.e., master file, local file, and country-by-country reporting. The connection to a controlled transactions disclosure form is provided (details of which are to be determined).

It is important to note that no thresholds of materiality are provided. Separate legislation will be announced shortly. Advance pricing plans will become made available via the normal clarification process currently in place.

UAE has introduced provisions requiring the payment and benefits given to persons connected to be tax-deductible in the market value. The same rules are followed in section 34 of UAE CIT Law for applying this principle.

Administration & Enforcement

The MoF is the sole authority for multilateral or bilateral     agreements and the exchange of information between countries.

The FTA is responsible for the corporate tax system’s     administration, collection, and application. The Tax Procedures Law sets     fines and penalties.

Companies will require an FTA VAT     Registration UAE.

Companies affected by Corporate Tax in UAE must submit a CT     report electronically for each period of financial activity within nine     months from the close of that Financial Period. (A financial period     generally refers to any financial period that is 12 months long)

Free Zone companies that are which are subject to CIT at 0     percent CIT must also submit a Corporate Tax Return.

Foreign Tax Credits

Tax credits for foreign taxation are allowed for UAE corporate tax due as per the Public Consultation Document. Businesses are entitled to claim the lesser amount of corporate tax due and the sum of withholding tax that is effectively taken out. There is no carrying forward. There will be no credit for taxes paid to an individual Emirate.

Tax Grouping

Fiscal unity or Tax Group: UAE companies can create a “fiscal unity” or Tax Group to serve UAE purposes. The primary requirement for the formation of a Tax Group is to comply with an (in)direct minimum shareholding of 95 percent.

Free zone entities subject to zero percentage shareholding are not eligible to join the Tax Group. Furthermore, the parent (which may be intermediate) is required to be a UAE company.

Losses 

By article 37 of the UAE Corporate Tax Law, losses can be carried forward for up 75 percent of taxable income. Losses can be transferred between members of the same group of corporations if they are 75 percent direct or indirectly owned. Losses cannot be transferred from exempt people or entities in the free zone. The loss offset is subject to the cap of 75 when it comes to businesses that roll forward losses.

Tax-deductible losses may be lost in the event of an ownership change (50 percent or more); however, the new owner is operating the same or similar business. The requirements to be considered for this have been established.

Anti-Abuse

UAE will implement an Anti-Abuse General Rule known as “GAAR”. The GAAR applies to cases where one of the principal reasons for a transaction is to gain an advantage in taxation for corporations that is not in line with the intent, intent, or purpose of UAE Corporate Tax Law.

The FTA will be able to address and adjust or counteract the transaction. The GAAR only applies to arrangements or transactions made after the UAE Corporate Tax Law is published in the UAE Official Gazette on October 10, 2022, in issue #737.

Summary

The publication of UAE Corporate Tax Law and confirmation of a rate of 9 The UAE have established a global affordable Corporate Tax rate and confirmed their intention to implement Corporate Tax in June 2023.

The information to be released in the next few months will be fleshed out and provide a greater understanding of the implementation process. Nevertheless, several key elements are already confirmed, including introducing compulsory transfer pricing rules.

[foodservdesig45]

Food Service Equipment

The Essential Role of Food Service Equipment in the Culinary Industry

In the fast-paced world of food service, whether it be in restaurants, catering businesses, or food trucks, the right equipment can make all the difference. Food service equipment encompasses a wide array of tools and machinery designed to assist in the preparation, cooking, storage, and serving of food. From commercial ovens to refrigeration units, the equipment utilized in food service operations significantly impacts efficiency, quality, and overall success. This article explores why food service equipment is essential, the various types available, and how investing in quality equipment can elevate any culinary endeavor.

The Importance of Quality Food Service Equipment

Enhancing Efficiency and Productivity

One of the primary reasons to invest in high-quality food service equipment is the enhancement of efficiency and productivity. In a bustling kitchen, time is of the essence. Equipment designed for commercial use is built to handle higher volumes and to perform tasks faster than standard home appliances. For example, a commercial dishwasher can clean dishes in a fraction of the time it would take a traditional model, allowing staff to focus on food preparation and customer service rather than getting bogged down with cleaning.

Additionally, modern food service equipment often incorporates advanced technologies that streamline operations. Programmable ovens, for example, can be set to automatically adjust temperatures and cooking times, ensuring consistent results without constant monitoring. Such innovations not only save time but also reduce the likelihood of human error, leading to a smoother kitchen workflow.

Improving Food Quality and Consistency

Quality food service equipment is designed to produce superior results. Precision cooking tools, such as sous-vide machines and high-quality grills, help chefs achieve the desired textures and flavors that elevate dishes. Consistency is crucial in food service; customers expect the same quality every time they visit a restaurant or catering service. Investing in professional-grade equipment ensures that chefs can replicate successful dishes time after time, building customer trust and loyalty.

Furthermore, equipment such as high-performance blenders and food processors can enhance the quality of ingredients, making it easier to create everything from sauces to smoothies. This allows chefs to experiment with new flavors and techniques, ultimately leading to an innovative menu that can captivate patrons.

Ensuring Safety and Compliance

Food safety is a paramount concern in any food service operation. Proper equipment is vital for maintaining health standards and preventing foodborne illnesses. For example, commercial refrigerators and freezers are designed to maintain specific temperature ranges that inhibit the growth of harmful bacteria, ensuring that food remains safe for consumption.

Moreover, food service equipment often adheres to local and national safety regulations, providing peace of mind to business owners. Investing in compliant equipment reduces the risk of penalties or health violations, contributing to a reliable and reputable business. Additionally, safety features in equipment, such as automatic shut-off systems in fryers and safety guards on slicers, protect staff from accidents, creating a safer work environment.

Cost Efficiency in the Long Run

While high-quality food service equipment may require a significant initial investment, it can save money over time. Commercial equipment is designed for durability and longevity, reducing the need for frequent repairs and replacements. For instance, well-constructed ovens and ranges can last for years, even under heavy use, making them a cost-effective choice for any food service establishment.

Additionally, energy-efficient models are becoming increasingly popular. Energy-efficient equipment not only reduces utility bills but also helps businesses meet sustainability goals, appealing to environmentally conscious consumers. By investing in energy-efficient cooking and refrigeration equipment, businesses can decrease their overall operational costs while contributing to a healthier planet.

Types of Food Service Equipment

Food service equipment comes in various types, each serving a specific purpose within a commercial kitchen. Understanding the different categories can help business owners make informed purchasing decisions based on their unique needs.

Cooking Equipment

Cooking equipment includes ovens, ranges, fryers, grills, and steamers. These tools are essential for preparing a wide range of dishes and are often the backbone of any food service operation. Commercial ovens, for instance, come in various styles, such as convection, combi, and deck ovens, each offering unique benefits depending on the type of cuisine being prepared.

Refrigeration Equipment

Refrigeration is critical for food safety and quality. Equipment in this category includes walk-in coolers, reach-in refrigerators, display cases, and ice machines. Proper refrigeration equipment helps maintain food freshness, prevents spoilage, and ensures that ingredients are stored at safe temperatures.

Food Preparation Equipment

Food preparation equipment encompasses a variety of tools that facilitate the initial stages of cooking. This category includes food processors, mixers, slicers, and blenders. Each piece of equipment serves a specific function, helping chefs save time and maintain consistency during food prep.

Serving Equipment

Once food is prepared, serving equipment comes into play. This includes items like warming trays, food display cases, and serving utensils. Efficient serving equipment not only enhances the presentation of dishes but also helps maintain the appropriate serving temperatures, ensuring that customers receive their meals at their best.

Smallwares

Smallwares are essential kitchen tools that may not fall into the larger equipment category but are equally important. This includes pots, pans, knives, spatulas, and cutting boards. Investing in high-quality smallwares can improve the overall efficiency of a kitchen and the quality of the dishes being prepared.

Conclusion

In the competitive landscape of the food service industry, investing in quality food service equipment is not just a necessity; it is a strategic decision that can lead to improved efficiency, enhanced food quality, and long-term cost savings. The right equipment not only streamlines operations but also plays a vital role in ensuring food safety and compliance with health regulations.

From cooking to serving, each piece of equipment contributes to the overall success of a food service operation, enabling chefs to focus on their culinary creations while delivering exceptional dining experiences. For anyone in the food service industry, understanding the value of quality equipment is key to thriving in a demanding and ever-evolving environment.

[markthomas]

Discovering Your Next Favorite Dish with AI Menu ChatGPT Suggestions

Enhance dining with AI menu ChatGPT suggestions for a personalized experience that keeps customers returning. Elevate your restaurant service now!

Are you ready to further tease your diners' taste buds with technologically-tinged temptation? In this gastronomic journey, we are not merely adding spices to your menu, but artificially intelligent glow to your AI menu ChatGPT suggestions. This innovative tool in the restaurateur's state-of-the-art kitchen is not just about recommending dishes but creating personalized dining that keeps patrons coming back for more.

Appetizer: Introduction to AI Menu Recommendations

Welcome to that age when AI meets gastronomy and a restaurant's menu becomes a game. From culinary expertise down to machine learning, the AI menu chatbot ChatGPT dishes out all of that with recommendations catering to each singular customer's preference and dietary need.

Imagine being a restaurateur or hotelier, having at your beck and call a digital maître d', who not only knows the menu inside and out but also knows the somewhat intricate palate preferences of each patron. This tech is way more than some trendy gimmick; it's your secret ingredient to customer satisfaction and loyalty.

Main Course: How AI Menu ChatGPT Delights Diners

Serving Up Personalization

Every guest wants to feel special, and the AI menu with ChatGPT does just that with its specially crafted recommendations. Consider diets, avoidance of allergens, or targeting flavors that make them tickle, and AI is that new sommelier and sous chef wrapped in one.

Table Turnover Improvement through Fastened Decisions

With AI menu suggestions, guests will spend less time agonizing over the choices and more time indulging in your delicious fare. The quicker a decision can be made, the better the customer experience will be, and the more tables you will be able to turn over, over the surefire recipe for success in the fast-moving restaurant industry.

Up-to-the-Minute Menu Updates

AI menu with ChatGPT comes alive with refreshes. Whether you're highlighting a seasonal special or introducing the newest superfood, refreshed AI suggestions keep your customers current with your kitchen.

Side Dishes: Elevating the Bond Between Palate and Plate

Data-Driven Menu Development

Every suggestion that your AI-driven menu ChatGPT makes is an opportunity to learn what your customers are craving. Capture these insights to help drive data-driven decisions for new recipes or refinement of existing dishes. Keep this menu always dressed up and ready to go.

Conversational Ordering Experience

Move over, to to static menus. Conversational AI brings interactivity to the table, making order placement as engaging as a chat with a friend. With the AI-enabled menu ChatGPT, guests can ask their questions, state their preferences, and get suggestions back in one smooth, natural flow that feels refreshingly human.

Unburdening the Staff

Allow AI to grapple with minutiae in menu suggestions so your staff can deliver world-class service and personal attention. Let them focus on the art of hospitality while AI takes care of the science of suggestion.

Desserts: Sweet Success with AI Upselling

Savvy Suggestive Selling

AI-driven menu ChatGPT not only knows what customers might like but also when they will appreciate that rich dessert or upscale drink. It can make upselling easier with predictive analytics and increase average check sizes by suggesting dishes that move.

Your Ever-Changing Culinary Companion

Just as wine gets better with age, AI gets sharper with every interaction. The system continuously sharpens its understanding of the pattern of preference. That means it will not stop working on an upgrade toward recommendation boldness that's best for your business.

The Last Bite: AI Menu ChatGPT-the Extension of Your Culinary Team

Also, with the AI menu ChatGPT, the thought is not to get rid of the human touch within an establishment. AI extends the team's ability to provide a high-tech and high-touch experience to customers who just get impressed and indulge in such dining experiences.

Recipe for Adoption: Easy Integration in Your Restaurant

Feeling the tech hurdle is a cause for concern? The thing is, AI-enabled menu ChatGPT solutions are designed to fit seamlessly into existing systems. Even the most traditional restaurant could introduce a hint of digital magic into their service without needing to rebuild the kitchen. 

Customer Feedback: The Proof is in the Pudding

What better testimony to success could there be than satisfied diners singing your praises? Let the number of positive reviews and repeat visits grow like a stack of hotcakes while your AI-driven menu ChatGPT dishes out spot-on suggestions that hit their mark.

Conclusion: Invitation to Indulgence

As the culinary world continues to romance technology, the idea of taking your restaurant's service to the next level by introducing an AI menu on ChatGPT has never sounded or tasted as good. This is an opportunity to merge traditional dining charm with artificial intelligence in ways that will make every guest's visit both memorable and mouthwatering.

So, restaurant owners and managers, ready to set the table for the future of dining? Introduce the eatOS AI menu ChatGPT in your establishment today and let diners discover their new favorite dishes over and over again. Welcome this tech change into your restaurants, and let the flavor adventure take over with AI!

[sigigeigewifi]

Discover Profitable Leasing Opportunities with Zudio by Tata in NCR

Leave a Comment / blogs / By Franchise Avs

Are you searching to lease out your property to a reputed brand and earn constant profits? Don’t wait any longer! Zudio by Tata, a renowned retail brand, is on the lookout for prime locations to expand its presence in north Indian regions through leasing agreements. As a registered consultant for Zudio, we at Franchise AVS are here to facilitate this attractive opportunity for both property owners and investors.

Zudio Brand Leasing Opportunity in NCR

Why Should You Lease to Zudio by Tata?

Zudio is a brand under the Tata umbrella, and it stands out in the retail market with its impressive portfolio and solid reputation. Partnering with such a brand has multiple benefits:

Reputable Brand Recognition: Tata’s name alone is sufficient for signifying trust and quality. Leasing your property to Zudio ensures alignment with a brand that enjoys a strong, positive market presence.

Increasing Demand for Fashion Retail: With the retail sector booming, especially in fashion, Zudio’s trendy and affordable offerings are in high demand.

Professional Management and Operations: Zudio is known for its efficient and professional management, ensuring smooth operations and sustained growth.

Commitment to Quality and Customer Satisfaction: Tata’s commitment to quality and customer satisfaction also extends to Zudio, ensuring repeat business and customer loyalty.

Key Benefits of Leasing to Zudio

By leasing your property to Zudio, you will be getting a lot of significant advantages:

Long-term Agreement: Zudio offers an 18-year lease agreement with a 3-year locking period, providing stability and long-term income.

Attractive Rental: You can expect timely and attractive rental payments, making it a profitable venture.

Capital Appreciation: Leasing to a reputable brand like Zudio can enhance the value of your property over time.

The Leasing Process

At Franchise AVS your leasing process is designed to be seamless and hassle-free for property owners. Here’s how it works:

Contact Us: Reach out to us through our website, email, or phone.

Property Evaluation: We’ll assess your property’s suitability for a Zudio store, considering factors such as location, size, and accessibility.

Lease Agreement: We’ll negotiate a favorable lease agreement that ensures a steady income stream.

Store Setup: Our team will work closely with Zudio to ensure a smooth store setup and launch.

Benefits of Leasing through Franchise AVS

As a registered consultant for Zudio by Tata, Franchise AVS offers a range of benefits to property owners:

Stress-Free Experience: Our team will guide you through the entire leasing process, from initial contact to store launch.

Expert Guidance: We understand Zudio’s requirements and expectations, ensuring that your property meets their standards.

Profitable Lease Agreement: We will help you secure a long-term, profitable lease with a reputable brand.

Smooth Property Evaluation: Our experts will assess your property’s potential and suitability.

Maximized Potential: Our expertise will surely help you in unlocking your property’s full potential, ensuring maximum profitability. Easy Process of Launch: We ensure a smooth setup and launch of the store, minimising any disruptions.

Profitable Partnership: Secure a long-term lease agreement with a renowned brand, ensuring a steady and constant income stream.

Ideal Locations for Zudio Stores

Zudio is targeting several key locations across NCR, including:

NCR Ghaziabad

Indirapuram (Near IBH or any other main road, In or around Shipra Mall) Vaishali (Mahagun Metro mall road) Choudhary More (G.T Road, nr Opulent Mall) Loni Road (Near Hindon) Govind Puram (Govind Puram)

Noida Sec-18 (Sec-18 Market) Sec-90 (Sec-90 road, Retail market Developed) Sec-129 (Sec-129 New retail market development) Greater Noida (Greater Noida pari Chowk, Delta 1 Road

Zudio’s Leasing Requirements

To ensure the successful establishment of a Zudio store, the following property specifications are essential:

Area Required: 10,000 to 15,000 sq ft carpet area Minimum Frontage: +50 feet Floor Height: +10 feet clear height from bottom to lower beam Floor Requirements: The ground floor and first floor are mandatory Property Type: Commercially owned property, metro long lease property, government long lease property

Contact Us

Don’t miss this golden opportunity to partner with a popular retail brand. Contact us today to learn more about Zudio by Tata’s leasing opportunities and how we can assist you in securing a profitable lease agreement.

Contact Details: Call or What’s app: +91 9205434226 Email: varunsingh@franchiseavs.com Website: Franchiseavs.com

Let’s secure our future together! Get this profitable partnership with Zudio by Tata and watch your property value rise high!

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[enterprisewired]

CSR Activity: Starbucks Community Stores Program

Source – www.allrecipes

Starbucks, a prominent player in the coffee industry worldwide, is well-known for its dedication to social responsibility and community involvement. One of its significant initiatives is the Starbucks Community Stores Program. This program was created to promote community development and address local needs, incorporating Starbucks’ corporate social responsibility (CSR) principles into the fabric of local neighborhoods.

Introduction to Starbucks and the Community Stores Program

Starbucks, which was founded in 1971, has expanded from a single store in Seattle to a global chain of coffeehouses with thousands of locations around the world. In addition to serving coffee, Starbucks has always prioritized ethical sourcing, environmental responsibility, and community engagement. The Starbucks Community Stores Program is a prime example of this dedication, as it focuses on creating stores that serve as more than just coffee shops, but also as centers for social impact and community growth.

The Vision Behind the Community Stores Program

The Community Stores Program focuses on addressing social and economic challenges in underserved communities. Each store collaborates with local nonprofits and organizations to offer education, employment opportunities, and support services that are customized to meet the specific needs of the community. Through these partnerships, Starbucks utilizes its presence to generate positive and enduring change.

Key Components of the Community Stores Program

1. Local Partnerships

Each Community Store collaborates with local nonprofits to address important issues such as youth unemployment, education, and housing. These partnerships are crucial for identifying and meeting the specific needs of the community. By working with organizations deeply rooted in and knowledgeable about local challenges, Community Stores can implement targeted and effective solutions.

For example, a partnership may involve hosting job fairs with a local employment agency, organizing educational workshops with schools, or working with housing nonprofits to support affordable housing initiatives.

2. Job Training and Employment

Community Stores provide comprehensive job training programs to equip residents with valuable skills and job opportunities. These programs may include vocational training, resume-building workshops, and interview preparation sessions. The goal is to reduce unemployment rates within the community and create pathways for career advancement. By offering training aligned with local job market needs, Community Stores help ensure participants are well-prepared to secure stable and fulfilling employment.

3. Youth Support and Education

Recognizing the importance of investing in the next generation, many Community Stores prioritize youth education and support programs. This can include mentorship programs where young people are paired with role models for guidance and support.

Tutoring sessions may be offered to assist students with their studies, while scholarship programs can provide financial aid for higher education. These initiatives aim to empower young individuals, giving them the confidence and resources needed to succeed academically and personally.

4. Volunteerism and Community Engagement

Starbucks encourages its employees to participate in volunteer activities and community service to give back to the communities they serve. Organized events and initiatives may include community clean-up days, food drives, or fundraising events for local causes. By engaging in these activities, employees not only contribute to the improvement of their communities but also promote a sense of unity and purpose. This focus on volunteerism helps strengthen community bonds and fosters a culture of active citizenship among employees and residents.

Impact and Success Stories

The Starbucks Community Stores Program has achieved significant success since its establishment. For example, the first Community Store in Harlem, New York, has offered job training and employment opportunities for local youth, leading to a decrease in unemployment rates. In Ferguson, Missouri, a Community Store was opened in response to social unrest and has collaborated with local organizations to assist in economic revitalization and community healing.

One noteworthy success story is the Starbucks Community Store in South Los Angeles. Through partnerships with local nonprofit organizations, this store has provided resources and assistance to formerly incarcerated individuals, aiding in their reintegration into society and securing stable employment. These initiatives demonstrate the transformative impact of the Community Stores Program.

Future of the Community Stores Program

Starbucks is planning to expand the Community Stores Program, with a goal of opening 100 Community Stores by 2025. This expansion demonstrates the company’s continued commitment to using its resources for social good and making a positive impact in communities globally.

Conclusion

The Starbucks Community Stores Program exemplifies how businesses can play a pivotal role in addressing social and economic challenges. By integrating community development into its core operations, Starbucks not only enhances its CSR initiatives but also strengthens the communities it serves. Through local partnerships, job training, youth support, and volunteerism, Starbucks Community Stores are making a tangible difference, one cup of coffee at a time.

[armansshovon]

A WALK THROUGH USC’S HISTORIC AND MODERN CAMPUS

[restrosol]

Discover the benefits of hiring a restaurant consultant in India for your culinary venture. Explore key insights and expert advice to streamline operations, enhance profitability, and elevate your dining experience. Learn why investing in professional guidance can set your restaurant on the path to success.

Read more at https://tinyurl.com/3zu5cu42