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The spinoff of Sara Lee Corp's international coffee and tea business into a Netherlands-incorporated company will likely help the company's rate too. Dutch companies pay a tax rate of 20 percent. Last year Sara Lee paid an effective tax rate of 31

When taxes are raised even further, the economy begins to contract. A typical example can currently be seen in the Netherlands. The country's economy has not grown in the last three quarters. Pressured by the European Union, austerity policies were

A Royal Dutch Shell Plc (RDSA) project will make it easier to fill up. Shell's plan to spend $250 million on an LNG plant and a string of filling stations is the biggest single investment yet in making frozen gas a transport fuel, a shift advocated by

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Estate planning experts recommend that your will be reviewed at least every three years and whenever there is a substantial change in your family or financial situation. Interest is normally paid at periodic intervals while the loan is outstanding. Partnership may at its option recognize such transfers. An event which causes damage by nature such as a flood, earthquake, or winds; an occurrence which was not caused by man. Aggregate value of a servicing portfolio acquired through a company's own production. Reserves normally kept by the owner of the property to fund any operating shortfall or capital improvements that are required for the property. An insulative, fire and heat resistant material commonly used in insulation and roofing. Partnership and in the capacities and on the dates indicated.

Personal property that becomes real property upon being attached to real estate. However, such a trust can be established under either a living trust or a will. Form which summarizes the data contained within a loan application. The purchase of a home for the purpose of generating income by renting the property to tenants. Rent paid for land in accordance with the terms of a ground lease. Strategy available to investors when they desire to liquidate all or part of their investment. An official examination and verification of the status of leases or a lease to prove or ascertain the lease terms and their adequacy. An insurance policy provision for payment of a claim to someone other than the insured, who holds an insurable interest in the insured property. The restaurant facility at Morse Lake is also leased to Dockside Cafe, L. Director or executive officer has been the same for the last five years. Type of loan which prohibits the lender from attempting to recover against the borrower personally if the security value for the loan falls below the amount required to repay the loan.