#international tax advisory

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[enterslices]

Global Tax Experts: Navigating Complexities

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[todaysdocument]

The Supreme Court ruled that the Defense of Marriage Act was unconstitutional on June 26, 2013. 

In U.S. v Windsor, SCOTUS held that the federal government could not discriminate against same-sex couples. 

Record Group 267: Records of the Supreme Court of the United States Series: Appellate Jurisdiction Case Files

Transcription: 

[Stamped: " FILE COPY "]

(Bench Opinion)                 OCTOBER TERM, 2012            1  [Handwritten and circled " 1"  in upper right-hand corner]

Syllabus

NOTE: Where it is feasible, a syllabus (headnote) will be released, as is

being done in connection with this case, at the time the opinion is issued.

The syllabus constitutes no part of the opinion of the Court but has been

prepared by the Reporter of Decisions for the convenience of the reader.

See United States v. Detroit Timber & Lumber Co., 200 U.S. 321, 337.

SUPREME COURT OF THE UNITED STATES

Syllabus

UNITED STATES v. WINDSOR, EXECUTOR OF THE

ESTATE OF SPYER, ET AL.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR

THE SECOND CIRCUIT

No. 12-307.  Argued March 27, 2013---Decided June 26, 2013

The State of New York recognizes the marriage of New York residents

Edith Windsor and Thea Spyer, who wed in Ontario, Canada, in

2007. When Spyer died in 2009, she left her entire estate to Windsor.

Windsor sought to claim the federal estate tax exemption for surviv-

ing spouses, but was barred from doing so by §3 of the federal Defense

of Marriage Act (DOMA), which amended the Dictionary Act---a

law providing rules of construction for over 1,000 federal laws and

the whole realm of federal regulations-to define "marriage" and

"spouse" as excluding same-sex partners. Windsor paid $363,053 in

estate taxes and sought a refund, which the Internal Revenue Service

denied. Windsor brought this refund suit, contending that DOMA vi-

olates the principles of equal protection incorporated in the Fifth

Amendment. While the suit was pending, the Attorney General notified

the Speaker of the House of Representatives that the Department

of Justice would no longer defend §3's constitutionality. In re-

sponse, the Bipartisan Legal Advisory Group (BLAG) of the House of

Representatives voted to intervene in the litigation to defend §3's

constitutionality. The District Court permitted the intervention. On

the merits, the court ruled against the United States, finding §3 un-

constitutional and ordering the Treasury to refund Windsor's tax

with interest. The Second Circuit affirmed. The United States has

not complied with the judgment.

Held:

1. This Court has jurisdiction to consider the merits of the case.

This case clearly presented a concrete disagreement between oppos-

ing parties that was suitable for judicial resolution in the District

Court, but the Executive's decision not to defend §3's constitutionali-

[page 2]

2                  UNITED STATES v. WINDSOR

Syllabus

ty in court while continuing to deny refunds and assess deficiencies

introduces a complication. Given the Government's concession, ami-

cus contends, once the District Court ordered the refund, the case

should have ended and the appeal been dismissed. But this argu-

ment elides the distinction between Article Ill's jurisdictional re-

quirements and the prudential limits on its exercise, which are "es-

sentially matters of judicial self-governance." Warth v. Seldin, 422

U. S. 490, 500. Here, the United States retains a stake sufficient to

support Article III jurisdiction on appeal and in this Court. The re-

fund it was ordered to pay Windsor is "a real and immediate econom-

ic injury," Hein v. Freedom From Religion Foundation, Inc., 551 U. S.

587, 599, even if the Executive disagrees with §3 of DOMA. Wind-

sor's ongoing claim for funds that the United States refuses to pay

thus establishes a controversy sufficient for Article III jurisdiction.

Cf. INS v. Chadha, 462 U. S. 919.

Prudential considerations, however, demand that there be "con-

crete adverseness which sharpens the presentation of issues upon

which the court so largely depends for illumination of difficult consti-

tutional questions." Baker v. Carr, 369 U. S. 186, 204. Unlike Article

III requirements---which must be satisfied by the parties before judi-

cial consideration is appropriate---prudential factors that counsel

against hearing this case are subject to "countervailing considera-

tions [that] may outweigh the concerns underlying the usual reluc-

tance to exert judicial power." Warth, supra, at 500-501. One such

consideration is the extent to which adversarial presentation of the

issues is ensured by the participation of amici curiae prepared to de-

fend with vigor the legislative act's constitutionality. See Chadha,

supra, at 940. Here, BLAG's substantial adversarial argument for

§3's constitutionality satisfies prudential concerns that otherwise

might counsel against hearing an appeal from a decision with which

the principal parties agree. This conclusion does not mean that it is

appropriate for the Executive as a routine exercise to challenge stat-

utes in court instead of making the case to Congress for amendment

or repeal. But this case is not routine, and BLAG's capable defense

ensures that the prudential issues do not cloud the merits question,

which is of immediate importance to the Federal Government and to

hundreds of thousands of persons. Pp. 5-13.

2. DOMA is unconstitutional as a deprivation of the equal liberty of

persons that is protected by the Fifth Amendment. Pp. 13--26.

(a) By history and tradition the definition and regulation of mar-

riage has been treated as being within the authority and realm of the

separate States. Congress has enacted discrete statutes to regulate

the meaning of marriage in order to further federal policy, but

DOMA, with a directive applicable to over 1,000 federal statues and

[NEW PAGE]

Cite as: 570 U.S._ (2013)           3

Syllabus

the whole realm of federal regulations, has a far greater reach. Its

operation is also directed to a class of persons that the laws of New

York, and of 11 other States, have sought to protect. Assessing the

validity of that intervention requires discussing the historical and

traditional extent of state power and authority over marriage.

Subject to certain constitutional guarantees, see, e.g., Loving v.

Virginia, 388 U.S. 1, "regulation of domestic relations" is "an area

that has long been regarded as a virtually exclusive province of the

States," Sosna v. Iowa, 419 U. S. 393, 404. The significance of state

responsibilities for the definition and regulation of marriage dates to

the Nation's beginning; for "when the Constitution was adopted the

common understanding was that the domestic relations of husband

and wife and parent and child were matters reserved to the States,"

Ohio ex rel. Popovici v. Agler, 280 U. S. 379, 383-384. Marriage laws

may vary from State to State, but they are consistent within each

State.

DOMA rejects this long-established precept. The State's decision

to give this class of persons the right to marry conferred upon them a

dignity and status of immense import. But the Federal Government

uses the state-defined class for the opposite purpose---to impose re-

strictions and disabilities. The question is whether the resulting injury

and indignity is a deprivation of an essential part of the liberty

protected by the Fifth Amendment, since what New York treats as

alike the federal law deems unlike by a law designed to injure the

same class the State seeks to protect. New York's actions were a

proper exercise of its sovereign authority. They reflect both the

community's considered perspective on the historical roots of the in-

stitution of marriage and its evolving understanding of the meaning

of equality. Pp. 13--20.

(b) By seeking to injure the very class New York seeks to protect,

DOMA violates basic due process and equal protection principles ap-

plicable to the Federal Government. The Constitution's guarantee of

equality "must at the very least mean that a bare congressional de-

sire to harm a politically unpopular group cannot" justify disparate

treatment of that group. Department of Agriculture v. Moreno, 413

U. S. 528, 534-535. DOMA cannot survive under these principles.

Its unusual deviation from the tradition of recognizing and accepting

state definitions of marriage operates to deprive same-sex couples of

the benefits and responsibilities that come with federal recognition of

their marriages. This is strong evidence of a law having the purpose

and effect of disapproval of a class recognized and protected by state

law. DOMA's avowed purpose and practical effect are to impose a

disadvantage, a separate status, and so a stigma upon all who enter

into same-sex marriages made lawful by the unquestioned authority

[page 3]

4           UNITED STATES v. WINDSOR

Syllabus

of the States.

DOMA's history of enactment and its own text demonstrate that

interference with the equal dignity of same-sex marriages, conferred

by the States in the exercise of their sovereign power, was more than

an incidental effect of the federal statute. It was its essence. BLAG's

arguments are just as candid about the congressional purpose.

DOMA's operation in practice confirms this purpose. It frustrates

New York's objective of eliminating inequality by writing inequality

into the entire United States Code.

DOMA's principal effect is to identify and make unequal a subset of

state-sanctioned marriages. It contrives to deprive some couples

married under the laws of their State, but not others, of both rights

and responsibilities, creating two contradictory marriage regimes

within the same State. It also forces same-sex couples to live as mar-

ried for the purpose of state law but unmarried for the purpose of

federal law, thus diminishing the stability and predictability of basic

personal relations the State has found it proper to acknowledge and

protect. Pp. 20-26.

699 F. 3d 169, affirmed.

KENNEDY, J., delivered the opinion of the Court, in which GINSBURG,

BREYER, SOTOMAYOR, and KAGAN, JJ., joined. ROBERTS, C. J., filed a

dissenting opinion. SCALIA, J., filed a dissenting opinion, in which

THOMAS, J., joined, and in which ROBERTS, C. J., joined as to Part I.

ALITO, J., filed a dissenting opinion, in which THOMAS, J., joined as to

Parts II and III.

[NEW PAGE]

Cite as: 570 U. S. _ (2013)          1

Opinion of the Court

NOTICE: This opinion is subject to formal revision before publication in the

preliminary print of the United States Reports. Readers are requested to

notify the Reporter of Decisions, Supreme Court of the United States, Washington,

D. C. 20543, of any typographical or other formal errors, in order

that corrections may be made before the preliminary print goes to press.

SUPREME COURT OF THE UNITED STATES

No. 12-307

UNITED STATES, PETITIONER v. EDITH SCHLAIN

WINDSOR, IN HER CAPACITY AS EXECUTOR OF THE

ESTATE OF THEA CLARA SPYER, ET AL.

ON WRIT OF CERTIORARI TO THE UNITED STATES COURT OF

APPEALS FOR THE SECOND CIRCUIT

[June 26, 2013]

JUSTICE KENNEDY delivered the opinion of the Court.

Two women then resident in New York were married

in a lawful ceremony in Ontario, Canada, in 2007. Edith

Windsor and Thea Spyer returned to their home in New

York City. When Spyer died in 2009, she left her entire

estate to Windsor. Windsor sought to claim the estate tax

exemption for surviving spouses. She was barred from

doing so, however, by a federal law, the Defense of Mar-

riage Act, which excludes a same-sex partner from the

definition of "spouse" as that term is used in federal stat-

utes. Windsor paid the taxes but filed suit to challenge

the constitutionality of this provision. The United States

District Court and the Court of Appeals ruled that this

portion of the statute is unconstitutional and ordered the

United States to pay Windsor a refund. This Court granted

certiorari and now affirms the judgment in Windsor's

favor.

I

In 1996, as some States were beginning to consider the

concept of same-sex marriage, see, e.g., Baehr v. Lewin, 74

[eaglesnick]

“It seems the most logical thing in the world to believe that the natural resources of the Earth, upon which the race depends for food, clothing and shelter, should be owned collectively by the race instead of being the private property of a few social parasites.

— Ralph Chaplin

While more and more homes in Britain suffer severe flooding because of climate change, Rishi Sunak has decided that North Sea oil and gas extraction should be speeded up.

“Hundreds of new North Sea oil and gas licences to boost British energy independence and grow the economy. ”  (GOV.UK: 31/07/23)

This policy has now been confirmed and will be included in the king’s speech. More concerned with winning votes than the catastrophic effects of climate change:

“Sunak has already watered down the government’s climate targets, pushing back the deadline for selling new petrol and diesel cars and the phasing out of gas boilers, prompting furious condemnation from the automobile and energy industries.” (Guardian:05/11/23)

The excuse used by Sunak to justify his planned increase in fossil fuel production  is "to reduce emissions and boost UK energy independence."

These claims are simply not true.

Encouraging more oil and gas production does not reduce emissions - it increases them. If you expand the global market for fossil fuels then more will be used with the obvious accompanying increase in emissions. What is more, Rystad Energy, an independent advisory and business intelligence company, has stated that:

“ UK oil rigs are among the highest carbon emitters in Europe. CO2 emissions released into the atmosphere from extracting North Sea oil and gas reached 13.1MM metric tonnes in the UK in 2019, or 21kg of carbon dioxide for every barrel of oil produced – far greater than the Norwegian North Sea, which produced 4MM metric tonnes of CO2 in 2019, or 8kg of CO2 a barrel.”  (Guardian: 13/10/22)

But let us put this evidence aside for the moment and give Sunak the benefit of the doubt regarding emissions, and look at his other claim that increase extraction of gas and oil from the North Sea will “boost UK energy dependency".

Again, simply not true. It was reported only a few weeks ago that the UK EXPORTS 80% of North Sea oil which is processed abroad and then sold back to us at whatever international price makes the oil and gas industries the most profit. (CNN Business: 27/09/23)

The only way to secure energy independence is to have state ownership of our natural assets. But that is not The Tory way.

Unlike the Norwegian government, who invested their countries enormous oil and gas revenues in economic sectors across the world, creating a State owned sovereign wealth fund now worth $1.2 trillion in assets, our Tory government squandered the money, continues to allow private investors to reap the profits, and have refused to create a UK Sovereign Wealth Fund because they are ideologically opposed to public ownership.

While Sunak is forced to sell licenses for oil and gas extraction in order to secure at least some  benefits from our natural resources, the Norwegians impose  a 78% tax levy on private oil and gas companies.

“UK should match Norway’s 78% North Sea oil and gas tax, thinktank says.” (guardian:28/10/22)

But that isn’t going to happen. Instead, our ideologically driven Tory government, opposed to taxes of any kind and especially those aimed at the rich and corporate world continue to draw  headlines like these.

“Shell and BP paid zero tax on North Sea gas and oil for three years.” (Guardian: 30/10/22)

and

“North Sea oil and gas industry offered ‘get-out’ clause on windfall tax.”(Guardian:09/06/23)

The stark contrast between the way successive Tory Government’s in the UK have managed the “bonanza” of North Seal oil and gas and the way the more socialist Norwegian governments have utilised their natural resources couldn’t be more stark.

[caspianlegalcenter]

Caspian Legal Center - Law Firm in Azerbaijan

Caspian Legal Center is one of the best law firms in Azerbaijan, located in the heart of Baku, established by professional lawyers and tax consultants. Our experts have extended experience at local large companies, law firms and public bodies such as the Ministry of Taxes, Central Bank and the Ministry of Economy. For more information about our team, visit People. We provide a wide range of legal, tax, accounting and immigration services and related Azerbaijani law consultancy. Alongside its trusted professionalism, our services are practical and prompt for very reasonable fees compared with other ranked law firms in Baku. We are proud to inform that our Legal Practice and Tax Practice have been ranked and recognized by various international ranking agencies and institutions separately, including Legal 500, IFLR 1000, Chambers & Partners, International Tax Review “Tax Firm of the Year” Award in CIS, ITR World Transfer Pricing and ITR World Tax. For more, visit About. As one of the top law firms in Azerbaijan, we have extended experience in business formation and legal entity set-up, corporate and commercial deals, contracts and transactions, immigration, employment, litigation, as well as excellence tax consultancy and accounting services competing with other international firms in Azerbaijan. For more, visit Services. We are an internationally ranked law firm in Azerbaijan, providing mentioned consulting services in very diverse industries, including oil and gas (particularly related to PSA-Product Sharing Agreements and Host Government Agreements), energy and natural resources, oil-gas, renewable energy, finance and banking, ICT, construction, hospitality, industrial manufacturing and machinery, agriculture and F&B; industry, education, professional services and retail industry. CLC is among the very few law firms in Azerbaijan which supports large foreign businesses, including several GLOBAL FORTUNE 500 companies, and other large multinational enterprises from about 40 countries representing diverse industries and well-known local companies. Last but not least, being distinct from law firms in Azerbaijan, we provide one-stop-shop practical support with our tax and accounting team, as complementary to legal services. Accounting implementation of tax services brings added value to our practice-based tax advisory.

[protoindoeuropean]

As we are moving to probably (at least) one referendum taking place in 2024 (on the building of the second block of the Krško nuclear power plant), here's an overview of the 27 referendums we've had in the country's history (i.e. the last 32 years).

The profusion of referendums has generated some interesting events:

a superreferendum Sunday (an established set phrase in the language by now) has occured twice (three referendums on the same date; it has happened in June 2011 and in November 2022);

one referendum had to be repeated after its results were declared invalid (because of the government using state budget funds for the campaign);

changes to the law concerning the national broadcaster (RTV) were put on referendum a record three times;

one successful referendum result was not implemented for 17 years (because of an alternative agreement between the concerned parties in the first years following the result; noted with an * above);

after the quorum requirement, two (three, if we include the original referendum that had to be repeated) referendums failed because not enough people voted, even though they were technically successful – not only did they fail to reach the quorum for the majority vote, the overall attendance was below the quorum as well

Some more notes:

a referendum can be proposed by the National Council, 30 members of the National Assembly or 40 thousand people;

referendums can be legislative (about a specific proposed or implemented law) or advisory (about a more general question concerning the country that does not need to have a law proposal attached to it; it is non-binding); legislative referendums can be rejective (seeking the abrogation of a law) or initiative (proposing a law) – as a rule, rejective referendums are also subsequent (as the law they seek to abrogate is usually already in place; they can be preliminary if the law is in the process of being proposed), while initiative referendums are preliminary (they have to be as the law is not yet actually established);

since 2013, not only do 50% of the votes have to be for/against for the referendum to succeed, but that majority also has to represent at least 20% of the voting population and referendums on emergency defence measures, financial and tax-related topics, ratifications of international contracts and laws amending unconstitutional human rights issues are not allowed.

I have notes on the particular referendums too and I can talk about those if anyone is interested, but this is it for now.

[scbhagat]

Professional Tax Consultants in Delhi – SC Bhagat & Co.

Navigating the complexities of tax regulations can be a daunting task for businesses and individuals alike. With constant changes in tax laws, having a trusted tax consultant by your side is crucial. For those in Delhi, SC Bhagat & Co. offers unparalleled professional tax consultancy services to ensure you stay compliant while optimizing your tax liabilities.

Why You Need a Professional Tax Consultant Tax compliance is not just about paying your dues on time. It involves strategic planning, accurate filing, and ensuring that you take advantage of all available deductions and exemptions. Whether you’re running a business or managing personal finances, having a professional tax consultant brings several benefits:

Accurate Filing: Avoid errors and penalties by ensuring that your tax filings are accurate and complete. Tax Planning: Proper tax planning can help you minimize tax liabilities and make the most of legal exemptions. Compliance with Tax Laws: With ever-changing tax regulations, professional consultants help you stay compliant and avoid potential legal issues. Time-Saving: Handling taxes can be time-consuming. A professional tax consultant manages everything, saving you valuable time and effort. Why Choose SC Bhagat & Co.? When it comes to professional tax consultants in Delhi, SC Bhagat & Co. stands out for its commitment to client success and in-depth knowledge of the tax landscape. Here’s why you should choose them:

Decades of Experience SC Bhagat & Co. has a rich history of providing expert tax consultation services. Their team of seasoned professionals brings decades of experience, making them well-equipped to handle even the most complex tax issues.

Tailored Tax Solutions Every business or individual has unique tax requirements. SC Bhagat & Co. offers personalized tax solutions that cater specifically to your needs, whether you’re a small business, a corporation, or an individual taxpayer.

Comprehensive Services The firm offers a wide range of services, including:

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Up-to-date Knowledge Tax laws in India are constantly evolving. SC Bhagat & Co. prides itself on staying up-to-date with the latest regulations and providing proactive advice that keeps clients ahead of the curve.

Client-Centric Approach SC Bhagat & Co. is known for building long-term relationships with its clients by offering reliable, transparent, and timely services. They prioritize understanding their clients’ needs to provide solutions that lead to financial growth and compliance.

The Importance of Hiring a Tax Consultant in Delhi Delhi is a hub for businesses of all sizes, and the tax requirements in this thriving metropolis can be overwhelming. Hiring a professional tax consultant like SC Bhagat & Co. ensures that you stay on top of your tax obligations, avoid hefty penalties, and make strategic financial decisions. Whether you're filing corporate taxes or personal income taxes, their team ensures seamless and efficient tax handling.

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[masllp]

Why MAS LLP Stands Out Among CPA Firms in India

Introduction: In today’s dynamic business environment, the role of CPA (Certified Public Accountant) firms is more crucial than ever. For businesses seeking top-notch financial advisory and accounting services, MAS LLP stands out as a leading choice among CPA firms in India. In this blog, we will explore why MAS LLP is the go-to firm for comprehensive accounting solutions and how they can help your business thrive. What Sets MAS LLP Apart?

Expertise and Experience MAS LLP boasts a team of highly skilled and experienced CPAs who bring a wealth of knowledge to the table. Their expertise spans across various industries, ensuring that clients receive tailored solutions that meet their specific needs. Whether you are a small startup or a large multinational corporation, MAS LLP has the experience to handle complex financial challenges. Comprehensive Services As a full-service CPA firm, MAS LLP offers a wide range of services including: Audit and Assurance: Thorough audits that provide transparency and credibility to your financial statements. Tax Advisory: Expert tax planning and compliance services to optimize your tax liabilities. Accounting and Bookkeeping: Accurate and efficient management of your financial records. Business Consulting: Strategic advice to help you make informed business decisions and achieve your growth objectives. Client-Centric Approach At MAS LLP, client satisfaction is the top priority. Their client-centric approach involves understanding your business goals and challenges, and then crafting customized solutions to address them. This personalized service ensures that each client receives the attention and expertise they deserve. Why Choose MAS LLP Among CPA Firms in India? Proven Track Record MAS LLP has a proven track record of delivering exceptional services to a diverse clientele. Their long list of satisfied clients is a testament to their commitment to excellence and integrity. Innovative Solutions In the rapidly evolving business landscape, staying ahead requires innovative solutions. MAS LLP leverages the latest technologies and industry best practices to provide forward-thinking solutions that drive efficiency and growth. Strong Ethical Standards Integrity and ethical practices are the foundation of MAS LLP’s operations. Clients can trust that their financial matters are handled with the utmost professionalism and confidentiality. Global Reach As businesses increasingly operate on a global scale, having a CPA firm with international expertise is invaluable. MAS LLP’s global reach ensures that clients receive consistent and reliable service, no matter where they operate. The MAS LLP Process Initial Consultation The process begins with an in-depth consultation to understand your business, its goals, and its challenges. This helps MAS LLP tailor their services to meet your specific needs. Customized Strategy Based on the initial consultation, MAS LLP develops a customized strategy that aligns with your business objectives. This strategy is designed to optimize your financial performance and ensure compliance with all regulatory requirements. Implementation and Support Once the strategy is in place, MAS LLP works closely with you to implement the recommended solutions. Their team provides ongoing support to ensure that your financial operations run smoothly and efficiently. Continuous Improvement MAS LLP believes in continuous improvement. They regularly review and assess the effectiveness of their strategies, making adjustments as needed to ensure optimal performance. Conclusion Choosing the right CPA firm is crucial for the financial health and success of your business. MAS LLP stands out among CPA firms in India for their expertise, comprehensive services, client-centric approach, and commitment to excellence. Whether you need audit and assurance, tax advisory, accounting, or business consulting services, MAS LLP is the trusted partner you can rely on. Contact MAS LLP today to learn more about how their expert services can help your business thrive in the competitive landscape of India.

[offshore-company-setup-in-dubai]

Navigating Offshore Endeavours in Dubai

Introduction

On the other hand, we denounce with righteous indignation dislike men who are so beguiled demoralized by the charms of pleasure of the moment, so blinded by desire, that they cannot foresee the pain and trouble that are bound to ensue; and equal blame belongs to those who fail in their duty through weakness of will, which is the same as saying through shrinking from toil and pain. These cases are perfectly simple and easy to distinguish. In a free hour, when our power of choice is untrammelled and when nothing prevents our to do what we like best, every pleasure is to be welcomed and every pain avoided.

The Beacon of Professionalism 

As entrepreneurs navigate the seas of offshore business, having a seasoned guide becomes paramount. Enter Professional Management Consultancy FZE, a stalwart in the industry. Specialising in the setup and management of offshore companies in Dubai, Professional Management Consultancy FZE brings a wealth of expertise and professionalism to the table. Their commitment to excellence is evident in the comprehensive range of services they offer, from initial company registration to ongoing compliance and strategic advisory.

The Allure of Offshore Companies

Offshore companies have emerged as a strategic choice for businesses worldwide, offering a host of advantages. From tax optimization and asset protection to streamlined business operations, the allure of setting up offshore has never been stronger. Dubai, with its business-friendly environment and robust legal framework, stands out as a premier destination for establishing offshore entities.

Unlocking the Benefits

Setting up an offshore company is not just about compliance; it's about unlocking a myriad of benefits. This section will delve into the advantages that businesses can enjoy, including tax optimization, enhanced privacy, and access to global markets. With Professional Management Consultancy FZE by your side, these benefits are not just theoretical but tangible advantages that contribute to the success of your offshore venture.

Dubai's Business Oasis

Dubai's appeal as a business destination extends beyond its iconic skyline. With a strategic location, world-class infrastructure, and a commitment to economic diversification, Dubai provides a fertile ground for businesses to flourish. The emirate's free zones, in particular, offer a haven for entrepreneurs, fostering innovation and growth. It's within this dynamic landscape that the concept of offshore companies finds its home.

The Professional Touch - Professional Management Consultancy FZE

Among the myriad of options available, Professional Management Consultancy FZE stands out as a beacon of professional expertise. Specializing in guiding businesses through the intricacies of setting up and managing offshore companies in Dubai, Professional Management Consultancy FZE brings a wealth of experience and a commitment to excellence to the table. Their services encompass everything from company registration to ongoing compliance, ensuring a smooth and hassle-free experience for entrepreneurs.

Navigating the Setup Process

Establishing an offshore company can be a daunting task, but with the right guidance, it becomes a seamless journey. In this section, we'll break down the setup process, exploring the steps involved and highlighting how Professional Management Consultancy FZE simplifies each stage. From documentation requirements to legal considerations, this segment aims to empower entrepreneurs with the knowledge needed to navigate the setup process confidently.

Conclusion

In the ever-evolving landscape of international business, Dubai's offshore companies shine as beacons of opportunity. As entrepreneurs seek to expand their horizons, the expertise of Professional Management Consultancy FZE becomes a valuable asset. Navigating the seas of offshore business has never been more accessible, and with the right partner, success becomes not just a destination but a journey. Explore the possibilities, unlock the potential, and set sail for a prosperous business venture in the heart of Dubai.

[moronhksa]

Financial Consulting Company in Saudi Arabia: Your Trusted Partner for Financial Success

Introduction

Welcome to Moronhksa, your go-to financial consulting company in Saudi Arabia. We specialize in providing top-notch management consulting services, accounting solutions, and expert advice on financial matters. With our extensive experience and deep understanding of the Saudi Arabian business landscape, we are here to help you navigate the complexities of finance and ensure your success. In this article, we will delve into the various aspects of our services, from management consulting to zakat and tax advisory, and demonstrate why we are the best choice for all your financial needs.

Financial Consulting Company in Saudi Arabia

Moronhksa is a leading financial consulting company in Saudi Arabia, trusted by businesses of all sizes and industries. We offer a wide range of services designed to enhance your financial performance and drive growth. Our team of experienced professionals works closely with you to understand your unique requirements and develop tailored solutions that meet your specific goals. From financial analysis to strategic planning, we are committed to providing exceptional services that empower you to make informed decisions and achieve sustainable success.

Management Consulting Firm in Saudi Arabia

As a premier management consulting firm in Saudi Arabia, Moronhksa brings a wealth of expertise and industry knowledge to the table. We assist businesses in optimizing their operations, improving efficiency, and maximizing profitability. Our comprehensive approach encompasses organizational restructuring, process improvement, performance management, and more. By leveraging our deep understanding of the local market dynamics and global best practices, we help you unlock your business's true potential and stay ahead of the competition.

Best Accounting Services in Saudi Arabia

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[s-bhat-associates]

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[newstfionline]

Monday, May 15, 2023

Unusually early heat wave in Pacific Northwest tests records (AP) An early heat wave took hold Saturday in parts of the Pacific Northwest, with temperatures nearing or breaking records in some areas and heat advisories in place through Monday. The historically temperate region has grappled with scorching summer temperatures and unprecedented wildfires fueled by climate change in recent years. The National Weather Service issued a heat advisory extending from Saturday through Monday for much of the western parts of both Oregon and Washington state. It said the temperatures could raise the risk of heat-related illness, particularly for those who are dehydrated or don’t have effective cooling.

Venezuela Brain Drain Is Enriching Neighbors (Bloomberg) No Latin American country churned out as many college graduates as Venezuela during the petroleum-powered boom that began there in the 1970s. Now, migration experts estimate some 2 million Venezuelans with advanced degrees live outside the country as turmoil at home prompted a brain drain. In Panama alone, the expats have started more than 5,500 businesses and are contributing more than $200 million a year in taxes and fees.

Zelensky, in private, plots bold attacks inside Russia, leak shows (Washington Post) Ukrainian President Volodymyr Zelensky has won the trust of Western governments by refusing to use the weapons they provide for attacks inside Russia and prioritizing the targeting of Russian forces inside Ukraine’s borders. But behind closed doors, Ukraine’s leader has proposed going in a more audacious direction—occupying Russian villages to gain leverage over Moscow, bombing a pipeline that transfers Russian oil to Hungary, a NATO member, and privately pining for long-range missiles to hit targets inside Russia’s borders, according to classified U.S. intelligence documents detailing his internal communications with top aides and military leaders. The documents, which have not been previously disclosed, are part of a broader leak of U.S. secrets circulated on the Discord messaging platform and obtained by The Washington Post. They reveal a leader with aggressive instincts that sharply contrast with his public-facing image as the calm and stoic statesman weathering Russia’s brutal onslaught. The insights were gleaned through intercepted digital communications, providing a rare look at Zelensky’s deliberations amid Russian missile barrages, infrastructure attacks and war crimes.

Germany Announces Its Biggest Military Aid Package Yet for Ukraine (NYT) Germany on Saturday sent the strongest signal yet of its commitment to backing Ukraine in its battle against Russian occupiers, promising more tanks, armored vehicles and substantial air defense systems in its largest weapons package for Kyiv. The arms package, totaling 2.7 billion euros, or about $2.95 billion, amounted to roughly as much as Germany’s total military aid to Ukraine since the war began in February 2022. The move was part of a budding effort by Chancellor Olaf Scholz and President Volodymyr Zelensky of Ukraine to draw a line under a year of rocky relations over Germany’s hesitancy to provide weapons and solidify a partnership that may prove increasingly critical to maintaining European unity in backing the war.

Turkey appears headed to a runoff presidential race (AP) Turkey’s presidential elections appeared to be heading toward a second-round runoff on Monday, with President Recep Tayyip Erdogan, who has ruled his country with a firm grip for 20 years, leading over his chief challenger, but falling short of the votes needed for an outright win. With 99.4% of the domestic votes and 84% of the overseas votes counted, Erdogan had 49.4% of the votes, with his main rival, Kemal Kilicdaroglu, garnering 45%. Erdogan, 69, told supporters in the early hours of Monday that he could still win. He said, however, that he would respect the nation’s decision if the race went to a runoff on May 28.

Syrians in Turkey facing uncertain future whether Erdoğan stays or goes (Guardian) An estimated 4 million Syrians live in Turkey and their relationship to their adopted home deepened over the past decade despite an increasingly hostile climate. When polled, at least 80% of Turks say they want Syrians to return. This sentiment has found an increasing home across the political spectrum in Turkey, amid a rise in openly anti-immigrant xenophobic parties and where a broad coalition trying to unseat the Turkish president, Recep Tayyip Erdoğan, has attacked him from the right on immigration. The result has been a tug-of-war between Erdoğan’s governing coalition and the nominally social democratic opposition Republican People’s party (CHP) over the fate of Turkey’s Syrian community. Both parties are openly competing to see who can promise to crack down harder on immigration and swiftly restore relations with Assad. When Turkey heads to the polls on Sunday the Syrian community is poised to endure loss no matter who wins. Syrians who return face an uncertain future that may include detention, torture, enforced disappearance and poverty.

Cyclone Mocha makes landfall in Myanmar (AP) Rescuers early Monday evacuated about 1,000 people trapped by seawater 3.6 meters (12 feet ) deep along western Myanmar’s coast after a powerful cyclone injured hundreds and cut off communications. Damage and six deaths have been reported, but the true impact was not yet clear in one of Asia’s least developed countries. Strong winds injured more than 700 people. Mocha made landfall near Sittwe township with winds blowing up to 209 kilometers (130 miles) per hour, Myanmar’s Meteorological Department said. By midday Monday, it had weakened to a tropical depression, according to the India Meteorological Department. High winds crumpled cell phone towers, but in videos collected by local media before communications were lost, deep water raced through streets and wind blew off roofs.

Thailand’s Opposition Wins (AP) Thailand’s opposition racked up a stunning majority of the 500 seats at stake in the race for the House of Representatives, dealing a major blow to the establishment parties and the former general who has led the Southeast Asian country since seizing power in a 2014 coup. The results of Sunday’s general election are a strong repudiation of the country’s conservatives and reflect the disenchantment in particular of young voters who want to limit the influence of the military in politics and reform the monarchy. But the exact shape of the new government is unclear as post-election coalition talks and behind-the-scene negotiations take center stage.

Iranian nuclear program (WSJ) Alarmed by Iran’s progress in enriching uranium at close to weapons-grade levels, European countries are pressing the Biden administration to revive a diplomatic track with Tehran that they hope would help avoid a possible nuclear crisis. After 18 months of negotiations, talks on reviving the 2015 nuclear accord collapsed in August when Tehran rejected a deal that would have largely restored the original pact’s terms. Iran is now amassing 60% highly enriched uranium and recently produced a small amount of near-weapons grade material, according to the United Nations atomic agency. European officials say time is running out to diplomatically address an Iranian nuclear program that puts Tehran as little as several months away from being able to develop a nuclear weapon, but they are worried that the White House has shelved the issue until after the 2024 election. They acknowledged that any new effort to keep a lid on Iran’s nuclear advances may fail to stop Iran from eventually getting a weapon.

Cease-fire between Israel and militants in Gaza appears to hold (AP) A fragile cease-fire between Israeli forces and militants in the Gaza Strip appeared to be holding after a five-day clash that killed 33 Palestinians and two people in Israel. The latest round of Gaza fighting was sparked Tuesday when Israeli jets killed three top commanders from the Islamic Jihad militant group in response to earlier rocket launches from Gaza. Those killings set off a barrage of militant fire and the conflagration threatened to drag the region into another all-out war until an Egyptian-brokered cease-fire took hold late Saturday. While the calm appeared to bring a sense of relief to Gaza’s 2 million people and hundreds of thousands of Israelis who had been largely confined to bomb shelters in recent days, the agreement did nothing to address the underlying issues that have fueled numerous rounds of fighting between Israel and Palestinian militant groups in the Gaza Strip over the years.

Netflix and Egypt Spar Over an African Cleopatra. (NYT) On this much, at least, everyone can agree: Cleopatra was a formidable queen of ancient Egypt, the last of the Macedonian Greek dynasty founded by Alexander the Great, who went on to even greater posthumous fame as a seductress, immortalized by Shakespeare and Hollywood. Beyond that, many of the details are fuzzy—which is how one of the world’s dominant streaming services ended up in an imbroglio with modern-day Egypt recently, called out by online commenters and even the Egyptian government for casting a Black actress to play Cleopatra in the Netflix docudrama series “African Queens.” Egyptians say the influential streaming service is dragging an ancient queen into a modern, and decidedly Western, debate—about Black representation in Hollywood—in which she has no real place. A popular television host accused Netflix of trying to “take over our Egyptian culture.” An Egyptian lawyer filed a complaint demanding that the streaming service be shut down in the country.

‘Mommunes’: Mothers Are Living Single Together (NYT) First, Kristin Batykefer lost her marketing job when there was a management change. Then her marriage fell apart, and she suddenly found herself with no income and nowhere to go. To help her get back on her feet last year, two family friends invited Ms. Batykefer and her now 4-year-old daughter to stay in their four-bedroom home. Then Ms. Batykefer’s best friend, Tessa Gilder, also went through a divorce and came to stay in the house, bringing along her two children, now ages 5 and 1. Almost overnight, they had organically formed a commune for single mothers: a “mommune.” All over the world, women are joining forces under one roof, sharing the load of child care and household bills through the age-old power of sisterhood. Living in a mommune, said Kristin, has made it easy to find an extra pair of hands to help. Ms. Batykefer wrote on an TikTok post that has been viewed more than 1 million times, “Shoulda moved into a mommune a long time ago.”

For Today’s Anxious Teens, Outdoor Adventures Can Be a Cure (WSJ) According to a report released in February by the Centers for Disease Control and Prevention, teenagers in the U.S. are in the midst of a staggering mental health crisis. A survey conducted in fall 2021 found that 30% of teen girls have seriously considered suicide, a jump of 60% in the past decade. Boys are struggling, too. More than 40% of high school students reported feeling so despondent or helpless that they could not go about their normal activities for at least two weeks during the previous year. What can we as parents do? For our family, the answer has always been nature. We hoped that by making nature our family’s norm, they would absorb, as though by osmosis, its many lessons and gifts. Research points to the mental, physical and emotional benefits of time spent in nature. In an April 2021 review of more than 40 experimental studies, the International Journal of Environmental Research and Public Health found that exposure to outdoor environments reduces the stress-hormone cortisol, lowers blood pressure, boosts immunity and executive function, and provides relief from chronic anxiety and depression. According to a 2007 study in Japan, participants in three-day “forest bathing” trips—a kind of eco-therapy involving immersion in nature—showed improved immune function that lasted for a full month after the outing. Even short, daily doses of nature can help. A 2019 study showed that U.S. university students who spent 15 minutes or more being active outside reported a higher quality of life and less perceived stress.

[electrasev5nwrites]

Ninja Daily: Vapors 31

A lesser man would have been panicking. As it was, Yakushi Kabuto would have preferred a less stressful situation, but he was able to keep any traces of unease hidden. This had not gone as expected at all.

His message to Sasori, given using the same techniques that the puppet master thought meant Kabuto was under his control, had been sent as usual. The missive he'd received in place had requested a meeting in person, but that wasn't so unusual that he had been alarmed. He was certain that he would bluff his way through and acquire the backing he needed to run his fledgling village.

He was now alarmed.

"And who, pray tell, are you?" Kabuto bluffed calmness that he did not feel. He was a formidable foe himself, but it was easy enough to see that the masked man who had come to meet him in lieu of Sasori was out of Kabuto's league entirely.

"That's not important," rumbled out from behind a swirled mask. The effect was disorienting and Kabuto had to suppress a shudder and the desire to make a tactical retreat. How had he missed a large player like this? What had happened to Sasori- was he dead, or had the message been intercepted at the start?

"What is important, Yakushi Kabuto, is that you work for me now." The mask came down, and the world turned red.

When Kabuto returned to the Sound hideout in Grass, he impassively countermanded his earlier orders about patrolling the borders and collecting taxes (and new medical subjects from those who declined to pay taxes) from their new citizens. Tayuya scoffed at his wishy-washy behavior, but didn't care much what the little prick did. She'd rather have a real fight than babysit whinging babies anyway.

Takigakure, huh? She didn't know shit about it other than that it was one of the minor villages, but that was fine. She was good at killing strangers.

Good at killing people she knew, too. She let a smirk slip onto her face as she jerkily bowed to her 'kage' and left the room. What he didn't know would definitely hurt him.

"Ready?"

Sasuke might have rolled his eyes in another situation. Of course he was ready. He was only watching the surgery. He didn't quite understand why Tsunade and Shizune thought it was such a major step—he would be providing the bulk of the medical chakra that Shizune actually manipulated for this surgery. She didn't need the help, of course. It was the only way to introduce how it really felt to manipulate internal organs of living beings without the sink-or-swim method, which tended to end up in a lot of dead patients and unconfident surgeons (and that was not done in Konoha anymore, unlike in pretty much every other shinobi village).

The surgery went off without a single hiccup, as he had completely expected. Shizune-senpai was a professional, and it was not an especially complicated task. Medical mask and gloves discarded, he abandoned his senpai and went back to the administration tower to report the results back to Tsunade after Shizune had filed the paperwork for the poor overworked hospital director himself. ("I'm too old for this shit," he'd muttered rather rebelliously. Shizune had given a nervous laugh and carefully not mentioned that it had been her idea to put the hospital director on the advisory council).

The place was bustling, much more so than Sasuke would have expected for the afternoon. He turned right back around and went to go get precious caffeine. Few people could tolerate a shit storm like that without something to soothe their nerves, and he knew the secretary was on holiday with her family. Tsunade would be on her last nerve, if not actually punching holes in walls. Sasuke hated putting up drywall. This was just easier. Spotting Ibiki and two Chuunin he knew worked in codes waiting in the lobby when he returned gave him a clue as to what was going on, but it wasn't until he'd managed to hand Tsunade a gigantic latte that he got any sense at to this urgency of the situation at all.

"Have I ever told you that you're my best apprentice?" She ignored the red-faced man who had been babbling about something and took a long drink. "Ah. That hits the spot. You can go now." Tsunade waved dismissively, getting out of her chair and all but shoving him out of her office so that she could leave as well. "You coming?"

Sasuke followed, slightly amused and also slightly annoyed at being treated like a dog. Sit, stay, follow, re-connect metatarsals, and then roll over, why don't you? Nonetheless, he remained silent as the Hokage strode purposefully down to the mission office and put her hands on her hips. "All of you, go home for the day. I am. I will be taking this new information into consideration and you can expect new orders tomorrow. Now get the hell out."

They scattered obediently. Sasuke smirked. At least it wasn't just him.

"Get Shizune and meet me at my house, would you?" Tsunade tossed over her shoulder. "We'll call this a test and see if anything I've taught you got through that thick head of yours."

"Whatever you say, hag," he muttered slightly below what his mentor could understand. Hopefully. While she whipped around to glare at him suspiciously, he turned around and strode back down the hallway to an open window. Shizune was doubtlessly still in her office at the hospital with those damn toxicology reports.

When they were all gathered in Tsunade's living room, Sasuke finally allowed himself to feel curiosity about the situation. Whatever it was must be bad—Tsunade had dug out a pint of ice cream for each of them and gravely handed out spoons at the door.

He also felt a little superior—he would never eat on the couches in his own home. Granted, Tsunade had strange tastes and decidedly non-traditional aesthetic in her home. Perhaps the teal couches and the enormous yellow rug they all sat on would be easier to launder than his tatami mats.

"Are you going to explain, or do we have to ask?" Shizune scraped her spoon around in search of fudge and chocolate bits, wiggling slightly to keep the tub away from Tonton's snuffling nose.

Tsunade leaned back onto the side of her couch, propping her bare toes up on the other side and shrugging languidly. "Funny thing. Turns out the political shithole of Mist is straightening up."

Sasuke furrowed his brow. 'What?' He knew that they had theorized that their Mizukage was dead- someone named Yagura- but his disappearance had hardly been the event that threw Mist into chaos. Arguably, disappearing was the best thing that lunatic had done for his country.

"Is there a new Mizukage, then?" Shizune queried, actually looking interested. "I'm afraid I don't know of many big names left in the village."

"One Terumi Mei sends us an invitation to meet and greet, one Kage to another," Tsunade said dryly. "In other words, she wants us to court her for favor and alliance. It's almost certainly not in our favor to do so, of course. Mist is going to be a mess for a long time—something like half their forces deserted or went rouge, and she's probably maintaining order through force."

"But if you snub her now…" Sasuke trailed off, implication obvious. Tsunade sneered.

"Got it in one. Good thing I got rid of the old coots when I did, they'd be pushing to insure that I stay in the village and that this meeting falls through. Not that they wouldn't have a point."

"It would be awfully dangerous," Shizune mused. "So much could go wrong. You can't go, you can't snub her, and you can't afford to get caught cleaning up her mess."

"But if we help her now," Sasuke interjected lazily, "we could have an alliance of three out of the five major villages. We are never going to mend the rift with Rock and Lightning."

Those wounds were too fresh, on both sides, and both were still highly militant. Konoha had a tentative alliance with other villages like Grass, for example, but there was an enormous difference between the five major villages and even the respectably mid-tiered ones like Grass. At the moment, Rock and Lightning were probably the two most stable villages, and had a long-standing alliance. If they decided that now was an excellent time for war, no one or two villages could stand against them.

Tsunade looked amused, popping a cleanly-licked spoon out of her mouth and angling a scolding look at his own untouched portion. Sasuke grimaced down at his melting ice cream and reluctantly put a spoonful in his mouth. It was a bit undignified, but he really did like green tea ice cream. His mentor nodded in approval.

"Good point, Sasuke-chan. And that's why I'm sending you and Shizune to meet with her and make nice. It's the next best thing to going myself- entrusting her with both my apprentices is a huge show of trust." Then she rolled her eyes. "But I don't trust her at all, of course, which is why I'm also sending your scruffy ex-sensei."

Shizune groaned.

Surprised, Sasuke raised an eyebrow at her. 'What's so wrong with Kakashi-sensei?'

Then he realized that was the wrong question. Many things were wrong with Kakashi, of course. He amended the thought.

'What specific problem would Shizune have with him?'

She flushed, waving her free hand frantically and inadvertently let Tonton get his face into her treat. "It's nothing! Really. But Tsunade-sama, do you really think that just Hatake-san will be enough?"

"I'm not sending your boytoy, if that's what you're asking," she taunted with a cruel little smile. Sasuke had no idea what she was alluding to, but it didn't matter. Shizune actually looked relieved, so it was probably a bad joke.

"Who will be filling out the team, then?"

Tsunade snorted ungracefully. "Well, Hatake's brat apprentice for one. I'd need a goddamn crow-bar and chakra proof cell to stop that from happening. And then probably one of his old teammates from ANBU."

"That's it?" That was a strange configuration. Either Shizune and Sasuke were diplomats or they were part of the team—if they were solely diplomats, Tsunade should send a four man team with them. If they were part of the team, then it would just be Kakashi and Aiko.

Tsunade cracked her neck. "That's all I have to add, in a way. Danzo stopped by to helpfully offer a suggestion to fill the last space." The sarcasm was palpable. She shrugged. "I'd be disturbed that he was the only one who knew what I would decide to do so quickly, but he has never been stupid. Many things, but not stupid." She eyed Sasuke pointedly. "This will almost certainly be one of his private ANBU. They'd fill out the combat requirements nicely, if I know Danzo at all, but they will also be invaluable for our purposes."

Sasuke nodded ever so slightly. It made sense. He was going to either gather information from this person or try to subvert them.

Then he frowned. "Aren't I probably the least qualified person in the village to emotionally manipulate this person?" He asked a bit dryly, ignoring Shizune's muttered 'Not so, there's always Hatake'. Tsunade actually burst out laughing, snatching up Tonton when he wandered too close and petting his belly. He snuffled happily, completely unaware of the fate of a country being decided above him. It must be nice to be a pig.

"You've never met one of these Root operatives before, have you? There's a reason Danzo keeps them out of the normal forces—whatever the hell he does to them makes it very hard for them to blend in." She shrugged. "Even you aren't that obtuse. If this teammate is a Root operative, you'll know it. Besides, you'll have your nosy little girlfriend to help you make nice. I'm starting to think that there's a hidden Uzumaki bloodline where their complete lack of self-preservation and crippling social retardation somehow combines to form reality warping charisma."

There was probably an argument to be made against that, but for the life of him Sasuke didn't know how to go about defending his teammates or even if he wanted to. He'd had to bang his head against the wall out of frustration when he heard that Aiko had apparently befriended the Suna jinchuuriki who had genuinely tried to kill her not so long ago. Sasuke understood that she might have sympathy for his situation (now that he'd finally been told about Naruto's condition) but that didn't have to extend to actually allowing the creep to spend time around her. Her nonchalance about the affair was shocking.

It was downright unnerving, bordering on a hint that she had a frightening predisposition to forgive abusers. He was going to keep an eye on her, since she wasn't willing to do it herself. Kakashi was probably similarly alarmed, if he'd managed to lift his head from a book long enough to hear about that idiotic decision and parse through the nuances of human interaction.

"Now, as for what I want you two to be willing to accept and negotiate with. First of all, you can thank Hatake for having the presence of mind to seal up Zabuza's sword and bring it back after you brats killed him, because that'll make an acceptable good faith offering. It doesn't do us a damn bit of good without knowing how to use it, but it's an important part of Mist's cultural heritage. In other words, they'll want it back even if they don't have anyone who can use it."

Shizune snorted rudely. "It's also a way to shove in their face that one of our genin teams killed their strongest missing nin." She gave Tsunade an unimpressed look. "Don't you think that sending three out of the five members of that group will be a bit obvious?"

"I like to make my points very clearly," Tsunade responded primly. "I don't know this Terumi woman well at all. She could be a total incompetent."

"Hello. I am called Sai. Please take care of me." Dark hair slipped over his face when he gave a small bow to the group eying him for the first time. Most of the office was thoroughly unimpressed, but not all.

'Hot damn,' Aiko thought. 'Why are all the men I know ridiculously good-looking? This isn't even funny anymore.'

Really, it wasn't. It was easy on her eyes, though. And Sai was slightly older than her physical age- just old enough that she didn't feel like a total creep for checking him out. (She knew Sasuke was beautiful, but hell if he didn't look like a child to her. Maybe in a couple of years she would be willing to tap that, but right now Yamato was her best eye candy).

Sasuke grunted, and for one horrid moment she thought he had spontaneously developed telepathy and heard her unprofessional thoughts. Luckily, he seemed to be ignorant so far. She had carefully kept any hints of the perverted side that Yamato was now far too familiar with for his comfort and that Kakashi-shishou was amused by from Sasuke. That was mostly because she had the benefit of knowing that appearing to have a romantic interest in him was the fastest way to drive Sasuke off. If she wanted him to respect her, she had to be professional.

She'd somehow managed to trick him into respecting her just a little bit, and she wasn't about to ruin it now.

That was another reason this mission was going to be a total drag, she knew. Her displeased thoughts didn't cross her face during the mission briefing and she somehow managed to pay attention to what little she was allowed to know. (Mist? Why the hell were they going on a diplomatic mission with Mist? She thought that they were isolationist and universally hostile). But the situation was still a total bummer. Yamato had been included on the team for some stupid reason, and he was going to think that she had either given up on taunting him or (much worse) actually figure out that Sasuke and Kakashi-shishou were good shields against her perversion. (She definitely curbed her enthusiasm around shishou. He didn't seem ready to see her as an adult yet, and probably with good reason. Her body was thirteen, after all.)

The worst part was that she didn't even dislike Yamato. He was talented, handsome, and seemed to have an easy going personality… when he wasn't paying attention to her. She was almost a little hurt that he seemed to single her out as an object of dislike. She hadn't done a damn thing to him.

Despite her lack of personal enmity for the guy, she couldn't let his pointed silences and little snipes at her slide. It was probably a character flaw, but she always had to have the last word. Most people didn't challenge her (people just sort of let her do whatever she wanted, with the exception of the few people she deferred to without question or attitude), and so this was disconcerting. He didn't fit in her hierarchical understanding of relationships.

'Sai might, though,' she mused. That was going to be a strange fit. They could be equal comrades with differing specializations who deferred to the other when appropriate, perhaps? He didn't seem like he would be overly aggressive, unless one counted the insulting names that had been his trademark in canon. Her personal theory was that those things stemmed from his lack of socialization and not an actual cruel personality, so she wasn't going to let them bother her if they happened.

The answer to the question of nicknames was answered soon after they left the building, accompanied by Shizune. Kakashi-shishou had left in a flicker of light, but the others were all there when Sai turned a painfully fake smile on the rest of them and tilted his head like a bird. "I have read that it is considered friendly to give nicknames to companions based upon their notable attributes."

Sasuke rolled his eyes, the question, 'Is this guy for real' written all over his features.

Sai was socially awkward, not blind. His eyes narrowed imperceptibly at the snub, and then his grin widened to bare perfectly white teeth. "I will call you Dickless."

'What,' Sasuke thought flatly. 'What.' That didn't even compute. Why… who would say such a thing, in public or otherwise? This mission was doomed to failure, because Sasuke was going to kill the moron and hide the body in a lake as soon as they were out of Konoha. This could not stand.

Aiko actually choked. Apparently that nickname had more to do with Sai than Naruto. Or maybe there was a commonality between the two boys that they would doubtlessly not fess up to.

He turned that unnerving gaze on her while Sasuke whitened to an unhealthy shade and became dangerously still with rage, like a cat about to pounce. "And you…" he tilted his head the other way, as if to take her in. She felt Yamato practically begin vibrating with anticipation, clearly interested in the conversation. "I think that you will be washboard. You're rather flat, aren't you."

'Okay, maybe he is testing the waters by intentionally being insulting,' she acknowledged in her head. 'Either that or he's using some logic I don't yet see to assign names.' She was far from flat-chested, especially for an athlete. 'Maybe that means Sasuke is hung like a horse.'

Alas, speculations were useless at the moment, and there would be no opportunities for field investigation.

Her companions seemed to agree that the nickname was inappropriate. Sasuke looked like he wanted to attack Sai, and she might have been worried if he'd already possessed Tsunade's super strength. On the other hand, Yamato looked highly amused at what he probably perceived to be a situation that would embarrass her. Shizune was wheezing with laughter.

Canon had made clear that getting angry at Sai would solve nothing- either he simply didn't understand what he had done wrong or he intentionally pushed back against aggression. So telling him to fuck off was right out. She wasn't even that insulted, really. She knew she wasn't flat, and if she had been, it wouldn't have mattered anyways. Her job wasn't to be pretty, it was to be good at killing people. And she was.

So she took it in stride, looking down pointedly and cupping herself with both hands. "I'm not that flat," she said mildly, giving a generous squeeze. If she'd seen Sasuke's expression at that moment, she might not have continued. "I'm almost a C." She wanted to see Yamato's face –was he smug now, huh?!- but had to look casually back at Sai. "What about him?" She jerked her head towards Yamato.

Sai turned his head to the suddenly still man. "I thought that was the kunoichi of the team," he said mildly.

"An honest mistake," Aiko agreed, despite the fact that Yamato was a hunk of manly man. Said manly man looked a bit stricken. Oh god, she was going to love having this kid around. She gave him a genuinely amused smile. "Well, when you think of one, tell us. I'm sure I'll enjoy it. You have a knack."

He seemed pleased. Perhaps he wasn't intentionally provoking them after all.

'It's just me she hates,' Yamato realized numbly. He felt oddly miffed. That was unfair—this boy had been far ruder than he had. Was she really going to hold a few minutes of dismissal the first time they'd met against him forever? He'd been certain that Aiko was going to join the Uchiha boy in murdering their new teammate and forget about him altogether.

Was this what it was like to have someone you disliked on a personal level? Yamato had never had an enemy like that before.

He didn't like it much.

"Okay gaki," Jiraiya half-pouted. He did feel a little guilty that his apprentice thought he was being neglected so much that he invented a new technique to impress him. So it was time to teach him something really cool. He'd had to pay more attention to what was going on in that last village than his apprentice—something was very wrong among his contacts. The man he had come to meet- the one who had been sending him dull, regular reports for the last few years- had apparently been dead for half a year. Yes. Something was very wrong, and it had been a bad place to bring his nearly defenseless apprentice.

At least it was a nice day for travel. The sky was clear and the sun beating down cheerfully in a way that could have convinced him he was still within Fire Country if he didn't know better.

He stiffened, bringing his hands up and clapping, tapping his wooden geta on the cobblestone surface of the road that hadn't quite yet faded into the dirt that characterized country roads. "The great Jiraiya, the gallant toad sage, will be teaching you his specialty, starting today!" He grinned down at his apprentice.

Naruto looked spectacularly unimpressed. "You already taught me toad summoning, and I don't want to learn how to be a gigantic pervert and get beat up outside hot springs."

'Is that all the kid thinks of me?'

Jiraiya tabled that troubling thought and moved on to pretending to be hurt. "Come on kid, do you really think that summoning is all I can do? I'm internationally renowned because I am a seal master, a rare and difficult specialty."

"What, like the thing the creepy guy put on Sasuke with his hickey of doom?"

That made no sense, so Jiraiya decided to ignore it. That was his general policy whenever his apprentice started to say things that were arranged in perfectly good sentences but still incomprehensible.

"Sealing is an incredibly versatile art," he boasted, posed heroically with his fists on his hips and hair ruffling dramatically in a wind that did not exist. A couple of young girls traveling down the same road passed them, giving Jiraiya strange looks. They were clearly making an effort not to catch attention and edging along the other side of the path. Naruto shrugged helplessly and tried to apologize with his eyes.

'He's not paying attention,' Jiraiya noted. 'I'd better get louder.' He wasn't going to put up with the sheer hypocrisy of his obnoxious apprentice being embarrassed by him. Jiraiya broke social convention because he liked to. Naruto barreled through propriety with all the elegance of a drunken cow.

"Behold!" He whipped out a prepared seal and activated it with chakra. It fizzled and sparked with electricity, charring the ground where it landed. "Fuinjutsu can be used to fundamentally alter the nature of laws of dimension and space, to do things like store chakra, solid materials, bend space, or even time! You can use seals to make explosives, contracts with summon clans, spy, detect intruders, or even utilize powerful attacks of other chakra natures!"

"Big deal, my sister can do that stuff." Naruto turned his nose up. "Boring! I want something cool, like maybe a sword that channels chakra like that Ino's sensei has."

Jiraiya was genuinely insulted. He was far cooler than Sarutobi Asuma, that diapered brat. And besides, "Your sister can't have mastered fuinjutsu. It takes years!"

Naruto snorted. "Maybe for you. She had to learn it for the Chuunin exams."

"That's not a Chuunin skill."

The blonde gave him a 'Are you stupid' look, which Jiraiya resented more than just a bit. "Not her exams, mine. She was working with Anko on the second exam. She made the summoning scrolls that brought Chuunin to meet teams that opened them at the tower."

Jiraiya face-palmed. 'Minato, you put the Kyuubi in the wrong kid,' he groused. 'One of them has prodigal sealing talent, and it's the wrong one. What is Sarutobi-sensei thinking? I can understand testing her to see if she had any of her parents' ability, but why wouldn't he tell me so I could direct it?'

It had to have been a test. No one would honestly expect a Chuunin to master an entirely new skill set like that in a few months at absolute most. Anko wouldn't actually be a bad supervisor for that. Sarutobi sensei had taught all three of his students advanced sealing. Even though Jiraiya was the only one who had gone a conventional route with it, being apprenticed to Orochimaru would have exposed the girl to plenty of fuinjutsu.

He had been a sealing prodigy himself once he got past the initial barriers of learning a new language, of course, but fuinjutsu ran in Uzumaki veins as much as blood did. He'd met a few in his time, and they were positively uncanny, often understanding and executing concepts they hadn't been taught and couldn't verbalize. Naruto had a bit of that quality himself, but it seemed to be directed to understanding jutsu instead. Maybe he had more of Minato in him than Kushina in that regard—Minato had pushed himself to become a sealing expert precisely because he found it difficult and intellectually engaging, not because it was intuitive. He and his red-haired wife had been a fearsome duo indeed with their combined abilities and wildly varying approaches. If they'd lived, they would have revolutionized everything. He was sure of it.

But that ship had sailed, and this was what he was left with. Jiraiya would do his best to pound some introductory level fuinjutsu concepts into Naruto's head to see if it would spark intellectual curiosity. If not… well.

Jiraiya heaved a sigh.

He'd just have to teach the brat to hit things really hard. Depressing.

[jordanianroyals]

2 January 2023: King Abdullah II, at a meeting with representatives and leading figures from Aqaba, directed the government to freeze the kerosene tax during winter to ease the burden on citizens, especially families with limited income.

King Abdullah reiterated that a serious national effort is underway to find economic solutions through the Economic Modernisation Vision, which aims to alleviate financial pressure on citizens.

His Majesty stressed the importance of working relentlessly on executing the political, economic, and administrative modernisation plans in 2023, noting that this year will be dedicated to implementation. (Source: Petra)

On the importance of promoting Jordan as a tourism and investment destination, the King noted that there is local, regional, and international interest in investing in the south and in Aqaba specifically, emphasising that working transparently and cooperating with the private sector is paramount while prioritising public interest.

His Majesty spoke about significant projects slated for launch in Aqaba, including a water desalination plant megaproject, and the development of the airport and port, calling for enhancing the agriculture sector to capitalise on the governorate’s climate and investing in solar energy.

The King noted the importance of youth capacity building and empowerment in Aqaba by developing schools, establishing a medical university, and expanding the academic offerings of the University of Jordan in Aqaba.

His Majesty also noted Google’s selection of Aqaba as a point of intercontinental convergence for their submarine cable project, which connects Asia, Europe, and Africa, noting the opportunities that would be available to the ICT sector a result.

Responding to comments from the audience, the King underscored the importance of founding an advisory council of specialists from Aqaba to support the Aqaba Special Economic Zone Authority’s (ASEZA) board of commissioners, in service of the governorate’s development.

His Majesty stressed that revenue generated by the Aqaba Special Economic Zone must ultimately benefit Aqaba and developing its services, noting the importance of promoting decentralisation.

Also during the meeting, the King recalled recent events in Maan Governorate, where several Public Security Directorate personnel were killed in the line of duty, paying tribute to the martyrs and wishing the injured a speedy recovery.

For their part, the attendees reaffirmed their support for His Majesty’s modernisation efforts, commending the King’s and the Hashemites’ principled stance towards the Palestinian cause and Jerusalem.

The speakers also highlighted a number of issues in Aqaba Governorate and called for addressing them, including creating more job opportunities, supporting income-generating enterprises, attracting more investments, and improving healthcare, education and infrastructure.

Speaking at the meeting, Prime Minister Bisher Khasawneh said the government will immediately freeze the tax on kerosene during winter, upon His Majesty’s directives, adding that the government will not increase kerosene prices during this season even if global prices go up, and will decrease prices if global prices go down.

The prime minister said the government is studying an expansion of the University of Jordan’s Aqaba branch, adding that the Aqaba field hospital will become a public hospital and a number of projects in the governorate will conclude this year.

Also speaking at the meeting, Royal Hashemite Court Chief Yousef Issawi said Royal initiatives implemented in Aqaba have exceeded JD20 million, including JD10 million in the city.

He added that Royal initiatives across the country will focus on productive projects that provide jobs for youth, noting that a centre for the deaf community will be established in Aqaba upon Royal directives.

[thebookkeepersrus-blogs]

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