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KPMG, TAX SHELTER, TAX FRAUD, CHRISTMAS, DEATH, DECEIT, KPMG

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Hey KPMG merry Christmas, hope you guys are happy, I am dead and will never see another Christmas again or see my daughter celebrate Christmas again, who cares though KPMG is doing great notwithstanding all the lies, deceit, threats and theft purveyed by KPMG which caused me to kill myself. Good work KPMG and its malevolent partners like Dennis Malloy (the lying thieving Mormon bishop), Erin Collins (the malicious deceitful IRS Lawyer), Joseph Loonan (the KPMG Hangin Lawyer).you guys caused me to kill myself in a disgusting painful manner so you could go on lying and stealing to make millions, too bad for my daughter though, thanks to you guys, now she has nobody. Beware if you work at KPMG or do business with KPMG, if any of all the fraud continuously perpetrated by KPMG comes to light, regardless if you had anything to do with the fraud, if convenient (or just plain advantageous) KPMG will hire a firm like Skadden Arps with lawyers who will lie and cheat on behalf of KPMG like Peter Morrison , to make any deal it can with the U.S. Government such that your loved ones will kill themselves, become drug addicts and alcoholics and suicidal every waking moment after the horrors of the U.S. Government are purveyed upon you and your family due to the lies and deceit perpetrated by KPMG (which will include ass raping, suicide and armed gunmen invading your home and threatening your family not to mention severe public humiliation). Merry Christmas KPMG

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Luxembourg - Reduced VAT rate of 3% will apply to e-books beginning in 2012

December 13: The Luxembourg value added tax (VAT) authorities issued guidance that provides for the application of the super-reduced 3% VAT rate on electronic books beginning in 2012. Circular No 756 (12 December 2011). The VAT guidance reflects a new position of the Luxembourg Ministry of Finance. Up to now, the super-reduced VAT rate was considered applicable to paper books only, whereas e-books were taxed at the standard 15% VAT rate. The new 3% VAT rate on e-books will apply as of 1 January 2012. Web Value added tax - Wikipedia, the free
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Tax rates of Europe - Wikipedia, the free encyclopedia

Value-Added Taxes (VAT)

The rationale behind this change of position is that different treatment of paper books and e-books for VAT rates purposes is not warranted, given that the function of the products is identical, regardless of the format (electronic or paper). Also, this approach follows discussions held at a European Union-level, in particular a 6 December 2011 communication [COM (2011) 851 final] providing that similar goods and services should be subject to the same VAT rate and progress in technology should be taken into account in this respect, so that the challenge of convergence between the on-line and the physical environment is addressed.

The recent position announcement of the Luxembourg Ministry for Finance comes shortly after the French government confirmed its application of a reduced VAT rate of 7% to e-books in France beginning 1 January 2012. For more information, contact a tax professional with KPMG in Luxembourg:

Laurence Lhte +352 22 51 51 5534

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http://www.kpmg.com/global/en/issuesandinsights/articlespublications/taxnewsflash/page ... 12/20/2011

Luxembourg - Reduced VAT rate will apply to e-books | KPMG | GLOBAL

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2011 KPMG International Cooperative (KPMG International), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

http://www.kpmg.com/global/en/issuesandinsights/articlespublications/taxnewsflash/page ... 12/20/2011