Destination UK: international property investment and the role of taxation

This research examines whether or not foreign property investors enjoy tax and other advantages over their UK counterparts and how, if such advantages exists, UK quoted property companies can redress the balance. Current issues such as lack of liquidity, inequalities amongst asset classes, and differences in tax burden are examined in detail. The report will be of interest to property investment specialists, valuers, fund managers, institutional investors and their advisers.

Mechanisms of surface-relief gratings formation in layer-by-layer films from azodyes

Surface-relief gratings are photoinscribed on ionically adsorbed layer-by-layer (LBL) films of an azodye, Brilliant Yellow (BY), which was layered alternately with a polyelectrolyte. Photoinscription is performed by impinging an interference pattern of p- or s-polarized laser light with moderate intensity onto the LBL film, which is unlikely to cause thermal effects. Large-scale mass transport occurs due to the force associated with the field gradient of the light pattern. The ionic interactions between adjacent layers appear to provide the means for the chromophores to drag the polymer chains upon photoizomerization. LBL films were produced from two different polyelectrolytes and under two distinct pH values leading to markedly different film properties especially concerning photodegradation. Exposure to the laser light, for instance, leads to higher photodegradation in the poly(dimethyl diallylammonium chloride)/BY system, in comparison to the poly(allylamine hydrochloride)/BY films. Mass transport in the latter case is predominantly light-driven, which is consistent with the higher amplitude of modulation for p-polarized light (70 nm) compared to that caused by s-polarized light (18 nm). © 2003 Elsevier Ltd. All rights reserved.

Delineation of specific management areas for coffee cultivation based on the soil-relief relationship and numerical classification

Predicting and mapping productivity areas allows crop producers to improve their planning of agricultural activities. The primary aims of this work were the identification and mapping of specific management areas allowing coffee bean quality to be predicted from soil attributes and their relationships to relief. The study area was located in the Southeast of the Minas Gerais state, Brazil. A grid containing a total of 145 uniformly spaced nodes 50 m apart was established over an area of 31. 7 ha from which samples were collected at depths of 0. 00-0. 20 m in order to determine physical and chemical attributes of the soil. These data were analysed in conjunction with plant attributes including production, proportion of beans retained by different sieves and drink quality. The results of principal component analysis (PCA) in combination with geostatistical data showed the attributes clay content and available iron to be the best choices for identifying four crop production environments. Environment A, which exhibited high clay and available iron contents, and low pH and base saturation, was that providing the highest yield (30. 4l ha-1) and best coffee beverage quality (61 sacks ha-1). Based on the results, we believe that multivariate analysis, geostatistics and the soil-relief relationships contained in the digital elevation model (DEM) can be effectively used in combination for the hybrid mapping of areas of varying suitability for coffee production. © 2012 Springer Science+Business Media New York.

Tax Motivated Takings

Tax motivated takings are takings by a local government aimed purely at increasing its tax base. Such an action was justified by the Supreme Court's ruling in Kelo v. New London, which allowed the use of eminent domain for a private redevelopment project on the grounds that the project promised spillover public benefits in the form of jobs and taxes. This paper argues that tax motivated takings can lead to inefficient transfers of land for the simple reason that assessed values understate owners' true values. We therefore propose a reassessment scheme that greatly reduces the risk of this sort of inefficiency.

Real Property, Dunedin, New Zealand, 1896 (Raster Image)

This layer is a georeferenced raster image of the historic paper map entitled: The Survey Districts of North Harbour & Blueskin, Lower Harbour West, North East Valley, Upper Harbour West, Tomahawk, Sawyers Bay, Andersons Bay, Portobello Bay, Otago Peninsula & Upper Harbour East, drawn by G.P. Wilson, April 1896. It was published by N.Z. Lands and Survey in 1896. Covers the Dunedin region, New Zealand. Scale [ca. 1:63,360]. The image inside the map neatline is georeferenced to the surface of the earth and fit to the Universal Transverse Mercator (UTM Zone 59S, meters, WGS 1984) projected coordinate system. All map collar and inset information is also available as part of the raster image, including any inset maps, profiles, statistical tables, directories, text, illustrations, index maps, legends, or other information associated with the principal map. This map shows features such as property lot and block numbers, boundaries of survey districts and blocks, boroughs, townships and estates, drainage, selected roads, railroads and stations, selected buildings and industry locations, cemeteries, shoreline features, docks and wharves, and more. Relief shown by spot heights.This layer is part of a selection of digitally scanned and georeferenced historic maps from the Harvard Map Collection. These maps typically portray both natural and manmade features. The selection represents a range of originators, ground condition dates, scales, and map purposes.

Property values subject to local general property taxation in the United States, 1979.

"Issued August 1980."

The taxation of property of railroad companies in California, as affected by the Fourteenth amendment of the federal Constitution.

Caption title: The Santa Clara railroad tax case. County of Santa Clara v. Southern Pacific railroad company. And other similar tax cases.

Report of the taxable valuation of telegraph and telephone property.

Mode of access: Internet.

Revenue act of 1962. Hearings before the Committee on Finance, United States Senate, Eighty-seventh Congress, second session, on H. R. 10650, an act to amend the Revenue act of 1954 to provide a credit for investment in certain depreciable property, to eliminate certain defects and inequities, and for other purposes ...

Hearings held Apr. 2- 1962-

Community property income. Hearings before a subcommittee of the Committee on Ways and Means, House of Representatives, Seventy-third Congress, second session, on H.R. 8396. May 1, 2, 3, 4, 5, 7, 9, 21, June 12 and 13, 1934.

Ashton C. Shallenberger, chairman of subcommittee.

Aggregates of Polls, Property and Taxes as Assessed

1914-1940 In 2 Parts; Pt.1, as Assessed Jan1 (1914-34, Apr.1); Pt.2, as Assessed In Dec. (with Title: Aggregates of Property and Taxes)

The land owner's manual. Containing a summary of statute regulations, in New York, Ohio, Indiana, Illinois, Michigan, Iowa and Wisconsin, concerning land titles, deeds, mortgages, wills of real estate, descents, land taxes, tax sales, redemptions, limitations, exemptions, interest of money and usury, with an appendix, containing the constitutions of the said states.

Mode of access: Internet.

Federal tax law and historic preservation : a report to the President and the Congress, 1983 /

Item 1064-A

Taxation of intellectual property: the new regime for companies

Central aspects of new regime for taxation of intangible assets introduced by FA 2002 which seeks to align tax treatment with accounting treatment of intellectual property

Design of Transparent Conducting Electrodes and Surface Relief Gratings for Plasmonic Polymer Solar Cells

As the concept of renewable energy becomes increasingly important in the modern society, a considerable amount of research has been conducted in the field of organic photovoltaics in recent years. Although organic solar cells generally have had lower efficiencies compared to silicon solar cells, they have the potential to be mass produced via solution processing. A common polymer solar cell architecture relies on the usage of P3HT (electron donor) and PCBM (electron acceptor) bulk heterojunction. One of the main issues with this configuration is that in order to compensate for the high exciton recombination rate, the photoactive layer is often made very thin (on the order of 100 $%). This results in low solar cell photocurrents due to low absorption. This thesis investigates a novel method of light trapping by coupling surface plasmons at the electrode interface via surface relief gratings, leading to EM field enhancements and increased photo absorption. Experimental work was first conducted on developing and optimizing a transparent electrode of the form &'()/+,/&'() to replace the traditional ITO electrode since the azopolymer gratings cannot withstand the high temperature processing of ITO films. It was determined that given the right thickness profiles and deposition conditions, the MAM stack can achieve transmittance and conductivity similar to ITO films. Experimental work was also conducted on the fabrication and characterization of surface relief gratings, as well as verification of the surface plasmon generation. Surface relief gratings were fabricated easily and accurately via laser interference lithography on photosensitive azopolymer films. Laser diffraction studies confirmed the grating pitch, which is dependent on the incident angle and wavelength of the writing beam. AFM experiments were conducted to determine the surface morphology of the gratings, before and after metallic film deposition. It was concluded that metallic film deposition does not significantly alter the grating morphologies.