It-tixħim w it-taxxa tat-dħul




Dak li jintefaq fit-tixħim jista’ jinqata’ bħala spejjes fir-returns tat-taxxa tad-dħul ?


Naħseb li qed tgħidu, dan biex ġej illum.


Il-Jerusalem Post nhar is-26 ta’ Marzu 2008  jirrapporta dwar każ li wasal sal-Qorti fl-Iżrael u li ġie deċiż f’Jannar 2008.


Il-każ jidher li ġara f’pajjiż Afrikan fi proġett agrikolu li fih kienet involuta kumpanija Iżraeljana.


Il-Jerusalem Post jirrapport hekk :

“The court stated that recognizing bribes as an expense would turn the Israeli public, which pays taxes, into accomplices of such deeds. At the moral level, such behaviour does not fit in with the values of the state of Israel. Any other conclusion would contradict the intention of the legislature. Consequently, as a matter of principle, the court rejected the taxpayer’s claim to deduct bribe payments as an expense for Israeli tax purposes.

Furthermore, at the practical level, the payments were not well documented at the time they were incurred and could not be proven. The recipients, when recorded at all, were referred to merely by code names. The court ruled that the documentation that existed was insufficient to serve as evidence of the amounts claimed as an expense.”

 Min jaf, kieku l-ħlas sar b’cheque ……………



Hemm stennija dwar jekk hux ser ikun ippreżentat appell.


Sir Anthony Mamo





Insellem lil Sir Anthony Mamo, l-ewwel President tar-Repubblika (1974-76) li miet dal-għodu fl-eta ta’ 99 sena.Sir Anthony kien l-uniku President tar-Repubblika li ma kienx involut fil-politika tal-partiti qabel il-ħatra tiegħu bħala President. Huwa kien Avukat Ġenerali, Prim Imħallef u iktar tard l-aħħar Gvernatur Ġenerali ta’ Malta.

Flimkien magħkom, qarrejja ta’ dan il-blog, insellimlu u nirrngrazzjah għas-servizz twil u leali li ta lil pajjiżna. 






Norway considers floating windmills


UTSIRA, Norway — Giant turbines the size of jumbo jets bobbing on the North Sea may soon become as common off Norway as oil and gas platforms.
At least that is the ambition of Norwegian authorities and industry, eager to splash some green on their oily image and use their offshore expertise to corner a potentially lucrative new market – floating wind farms in deep sea waters.
Norway’s government is contemplating licensing “blocks” for offshore wind generation, and Norwegian oil company StatoilHydro aims to start work next year on a floating turbine project near the site of the first North Sea oil discovery 40 years ago.
“We are the best place in Norway if you love wind,” Mayor Jarle Nilsen said of Utsira, a North Sea island of just six square kilometres and home to 210 people who already get most of their power from two onshore turbines.

With Europe’s second-longest coastline after Greece, Norway is hard hit by winds blowing off the Atlantic and, along with Britain, well placed for wind=energy projects.
Offshore turbines can be twice as powerful as land-based units because of stronger, more sustained winds at sea.
Out of sight from the coast, such wind farms could use modified, more efficient turbines that do not limit noise, a key concern for land-based wind farms.
The technology is not tested and costly offshore repairs could quickly drive up costs, analysts say.
The price of wind electricity produced will also probably stay above that of conventional fossil fuel-based power for years to come, meaning that state subsidies play a major role.
“We have been very clear in saying that there are exciting prospects in offshore wind and indeed floating wind,” Deputy Energy and Petroleum Minister Liv Monica Stubholt said.
“But we also acknowledge that experts advise us to ‘hurry slowly’ because there are still considerable technological hurdles that need to be hopped.”
Further, deeper
The use of the wind is growing around the world – it is set to top 100 gigawatts in installed capacity in 2008 in a push for alternatives to coal- or gas-powered plants, which emit heat-trapping gasses. Still, wind accounts for only 1 per cent of the global power mix.
About 98 per cent of that capacity is at land-based turbines, but new technology and the benefits of pushing wind farms away from populated areas are strengthening the offshore market – currently led by Britain and Denmark.
The Brussels-based Global Wind Energy Council has forecast that the world’s wind market will reach 240 gigawatts by 2012, with a growing share coming from offshore.
Britain has an ambitious goal for 35 GW in installed offshore wind capacity by 2020.
The floating turbine concept allows wind farms to wade farther out to sea. Anchored to the seabed, they can be built in deeper waters where the sea floor would be too soft for standing turbines.
StatoilHydro’s project, expected to get an official go-ahead soon, will be a 2.3 megawatt turbine, with a diameter of 107 metres and jutting nearly 80 metres above the water. A further 120 metres of the floating concrete hull will be submerged.
The “Hywind” project, which includes German Siemens AG’s wind-power unit, will test the technology and look for ways to cut operating and maintenance costs for the giant turbines to be located in water depths of up to 700 metres.
If the demonstration project succeeds, more may come early next decade to provide supplemental electricity for places such as some North Sea platforms or coastal Norwegian towns.
“It also has global potential in places with the proper sea and wind conditions, a suitable market size and the right price incentives,” said Jan-Fredrik Stadaas, head of wind energy project development at StatoilHydro.
Such markets could include the United States, Canada, Spain and Portugal, France, Japan and Britain, Mr. Stadaas said.
Tilting into the wind
Another project, led by Norwegian utilities Statkraft and Lyse and including StatoilHydro and Shell, seeks to build wind turbine towers that tilt against the wind to withstand severe North Sea conditions. A full-scale 5 MW prototype of the “Sway” turbine is planned in 2010.
The Norwegian government is providing cash to both projects but the real test of its resolve will come in its offshore wind regulations, which may mimic the country’s oil and gas rules.
Ms. Stubholt, the deputy minister, said Norway may offer offshore wind power licences in specific blocks, along with incentives.
She said Norway was slow to embrace wind energy because most of its electricity already comes from clean hydropower, limiting demand for more renewable energy.
Industry officials hope the state aid plans include investment-based subsidies or feed-in tariffs, where offshore generators would be given a steady price for their electricity, as well as link-ups to existing grids.
“Given concerns about reliability of untested technology and a virtually non-existent market for offshore wind installation and maintenance, these projects require an active role by the state to lower some of the risks,” one industry official said.

Sustainability & Tourism

Caribbean News Network 

Environmental activist delivers impassioned plea at Caribbean tourism conference

Published on Wednesday, April 30, 2008


PROVIDENCIALES, Turks & Caicos Islands:


One of the world’s most vocal environmental activists delivered an impassioned plea to delegates at the 10th Annual Caribbean Conference on Sustainable Tourism Tuesday: minimize our footprint on the Earth before it is too late.Dr David Suzuki, the Canadian geneticist, best-selling author and television host, opened the conference as its keynote speaker before a capacity crowd, which included heads of state from various Caribbean Tourism Organization (CTO) member countries. Suzuki challenged these leaders, and all gathered in the room, to not sacrifice the future for short-term economic gain.

Dr. David Suzuki

“Sustainability is finally being taken seriously by governments and corporations,” said Suzuki. “Sustainability is about living within our means and not compromising opportunities for future generations. Unfortunately in the past neither politicians nor the corporate sector have made this a priority. Politicians have to get re-elected, corporations focus on bottom line profits and children don’t vote, so their future tends to drop off the agenda.”

According to Suzuki, “Island people, better than most, understand limits, and that resources are finite. Looming ahead for the entire world is the great crisis of our economy, peak oil, the moment when available oil supplies are all known and being exploited so that supplies will inexorably fall.

“The twin crises of ecological degradation and falling oil supplies will have massive repercussions for all countries, but none more so than those of the Caribbean and especially the tourism industry” said Suzuki.

Suzuki cited the challenges facing the airline industry in the coming years. “Air travel leaves the heaviest carbon footprint among all modes of transportation and skyrocketing fuel prices are already having explosive effects,” he said.

Suzuki is the co-founder of the David Suzuki Foundation, whose mission is to promote energy efficiency and ecological fiscal reform. He rose to international fame in 1979 as host of The Nature of Things, an award-winning science programme syndicated in over 50 countries. His efforts to educate the public on issues such as climate change have been recognized by the Canadian government, The United Nations, and numerous universities. Dr. Suzuki has authored over 40 books, including the best-seller The Sacred Balance: Rediscovering Our Planet in Nature.

“In the 3.9 billion years that life has existed on Earth, we are the first species capable of such destructive power that we are changing the biological, physical and chemical features of the planet on a geological scale,” observed Suzuki. “We are altering the chemistry of the atmosphere with 30 percent more carbon dioxide in the air now than 150 years ago. It is dissolving in oceans as carbonic acid, acidifying water and threatening plankton.”

Suzuki, in part, blamed unchecked growth and unrealistic economic expectations for the threat the Earth faces today.

“Unfortunately, economists believe economies can grow forever to meet this population’s needs,’ said Suzuki. “They can’t. With that belief system we must eventually ask ourselves, how much is enough? Are we happier with more stuff?”

Citing some alarming statistics, Suzuki warned of the dire consequences of continued abuse of the environment.

“Over half of the planet’s forests are gone and in 30 years we may have no large, intact forests left,” he said. “An estimated 50,000 species become extinct every year and the oceans are being depleted. Every large commercial marine species has been reduced by 90 percent. If this continues there will be no commercially useful fish species by 2048.”

Despite the challenges, Suzuki praised the delegates for their efforts to address the environmental issue at the conference and offered hope for a brighter future.

“Are there solutions? Absolutely,” he said. “We’ve just forgotten the most important lesson. We are animals, connected to the rest of nature. Like other animals, we need clean air, water, food – all the elements – to survive.

“We need to focus on our eco-footprint today,” said Suzuki. “The way we see the world shapes the way we treat it. We can either look at the forest as sacred ground or timber as pulp to be milled for money. Economists think tourism can continue to grow into infinity. But we have to realize that nothing can grow forever. This unchecked growth only accelerates us on a suicidal path.”

The 10th Annual Caribbean Conference on Sustainable Tourism runs though May 1, 2008 at Beaches Turks & Caicos Resort & Spa (by Sandals), a Green Globe Certified hotel. The conference, organized by the Caribbean Tourism Organization in collaboration with the Turks & Caicos Tourist Board and the Caribbean Hotel Association, is designed to provide attendees with information on the development and implementation of tourism practices in a responsible manner.

More than 150 delegates registered for this year’s conference, an increase of 50 percent over the previous year.