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Workshop November 26, 2010

Here you will find the training 7 for Friday 3 décembre.Lors Workshop November 26, we defined the analytical work of reading the card supplied by Partner at the start of the Ace. This is a situation extremely common and should be carefully defined. This note on the subject, I distributed at previous workshops to help you in this work of reconstruction. We bid of the data on the subject of s Utians major in response to interventions and the particular issue, already discussed in the previous workshop, responses to interventions by color change on a two Forcing .

Daniele Gaviard

Geir Hegelmo

The training data 6 has a word on auction test natural color. This auction test done in two-tone hands looking for a match with honors from both hands. For these two-tone hands, no longer practices account HLD but losers.
Thus says Michel Bessis in his comprehensive article on auction Test:

"This is the match between your two games that the auction will test you to discover.

After the start:

South West North East

1 ♠ - 2 ♠ -

?

If you have an irregular hand, you:

• pass with 7 losers

• make an effort with 6 losers

• declare the round with 5 losers

• explore slam with 4 losers.

It will of course take into account all devaluations revaluations and possible granting of special mention:

• Aces,

• ninth asset

• sequences honors.

Norberto Bocchi

In addition, vulnerability and the type of competition must also be taken into account. Vulnerable in matchplay, you know, all the follies are well regarded. Ponder this advice of Paul Chemla, "in this position after ♠ -2 ♠, we must talk as soon as one holds a singleton (even with 12 honor points) if it is not what motivated your singleton openness."

When this auction test is done in the other major, she is also motivated by the desire to seek the best run and play instead Fit Fit 4-4 5-3. A frequently asked question of why? The answer is logical. The color spread 5-3, become secondary color, will create and discard may therefore produce levees cut short hand.

Consider the following hand: You play a grand slam in Coeur. You are limited to 12 tricks: 5 ♥ 4 ♠ a ♦ ♣ 2. In Spades, you have 13 tricks: four 5 advantages a ♥ ♦ ♣ 2 + cutting tile by hand after North discarded the tile on the 5th Heart.

North                 

♠ R D 75            

♥   A D V4            

♦   A5                

♣   A R2              

Sud                                       

♠ A X 95            

♥   R X 9 75          

♦   86              

♣ V4

More details in this short article bridge players.

Jason and Justin Hackett

When we made powerpoint presentation Meet Paul Hackett and his two twin son, Jason and Justin that are part of the British elite for years, Danièle Gaviard , World Champion, Geir Hegelmo , Norwegian, world champion and Norberto Bocchi , Italian World Champion.

bridge players trying to hide the ACE

Good Week bridge, as well as good management of the partnership is an integral part the quality of your results. Put into practice the SSA D stands for Disaster After Smile Sweetly Smile sweetly or after a disaster and flee from ACE, an acronym for Aid and Comfort To The Enemy, in other words, any physical or verbal attitude ; likely to make the stronger opponent against a split pair.

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When the French General Tax Code provides in Article 4 A that "persons who have their fiscal domicile in France are liable to income tax because of all their income," he the term means "France" as the mainland and the DOM. The
TOM, which is part of Polynesia, are not affected and are regarded as fiscally independent territories.
As such, it must apply to residents of Polynesia Article 4 A 2 of the CGI, which provides that " people who have their tax residence outside France are subject to this tax because their only income from French sources. "
France has concluded with a single Polynesia International Tax Treaty signed March 28, 1957 on the elimination of double taxation and the establishment of rules on mutual administrative assistance for the taxation of income movable capital.


Thus, for all income other than those relating to movable assets, Article 4 A 2 of the Tax Code would otherwise apply.
However, one advantage of tax residence in Polynesia including for a retiree is eligible for special treatment applied to pensions paid by the debtor is established or domiciled in France to persons whose tax domicile in the territorial communities overseas.
Indeed, for the calculation of income tax or withholding tax, a reduction of 40% is applied on the gross amount of such pensions.
There are other advantages as for the CSG, CRDS ...

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a life insurance contract abroad?

The contract supports abroad by a French resident must be declared and income earned abroad are taxed in France. This reporting obligation must be performed at the same time as the annual tax return.

Indeed, individuals, tax domicile in France, who purchase life insurance contracts with insurance or similar bodies established outside France are bound to a reporting obligation.

They are required to report along with their tax returns, any references or contracts, effective dates and duration of these contracts and endorsements and reimbursement operations performed during the previous calendar year.

The report covers each of the contracts entered into, modified or settled during the previous calendar year by the declarant or a dependent of the registrant. It affects all insurance contracts underwritten by life insurance organizations based outside of France.


How?
Individuals join statement on plain paper to the annual tax return n ° 2042, underwritten by the tax unit with the tax office which they reside.

What might you do if you do not?
Failure underwriting this statement is punishable by a fine equal to 25% of payments made under contracts not reported.

When the maker of a life insurance policy abroad proves that the Treasury was not prejudiced, the rate of the fine is reduced to 5% within the limit of 1 500 € (750 € for income prior to 2008).

The penalty applies when the policyholder has not declared the existence of contracts of life insurance underwritten outside of France, or when one of the declarative elements required was not supplied .

However, the taxpayer may benefit in some cases, a reduction of the fine.

How do I report income?
The subscriber residing in France who cashed income abroad must complete and file a Declaration No. 2047.

Option for PFL?
For income received since 1 January 2005, with revenues of life insurance contracts concluded under the freedom to provide services, when the paying of income is established outside of France (with exceptions), the French resident can opt to be taxed at the standard deduction.

And the reduction of € 4,600 or € 9,200?
Since 1 January 2005, contracts signed with companies based outside of France in a state of the EEA (European Economic Area) enjoys the annual allowance of € 4,600 or € 9,200.

products taxable at the income tax contracts of more than 8 years (or 6) entered into with France and insurance companies established in a state of the EEA are aggregated for the application of this relief.

Good day

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Workshop November 19, 2010

Paul Chemla

Gabriel Chagas

Here are training No.6 for Friday, November 26. At the Workshop of 19 November we talked about the valuable tool that represents the Odd Pair. According to Alain Levy, the practice well understood by the odd pair solves 90% of problems flank. Make a habit of using it on each hand and pay attention to all the maps provided by the Partner. The account is a tool that helps us to reconstruct the distributions, in particular, that the Declarant. And, once the distribution is known that one can count the tricks of the Registrant and deduce the plan défense.Lisez the excellent article by Michel Bessis on the practice of Odd Pair . In the Power Point presentation of each workshop, you see many pictures of champions bridge. It seems important to know who are past masters in the practice of our game and learn with them what they want us to share their experiences.

Thus we saw the pictures of Gabriel Chagas , Bénédicte Cronier , Paul Chemla , Catherine d'Ovidio etc. You can learn more by visiting the great champions of TODAY 'hui or Missing , interviews with associates and the Top Ten of bridge players with different European and international rankings.

Justin Lall

Guillaume Lafon

I told you about Justin Lall (young American champion, junior world champion bridge player and now professional). He hosted an interesting and lively blog called Squeezing The Dummy, to share his experience, data analysis and advice to novice players. It does not have much time to spend today. Read example advice it provides to players wanting to improve. The article begins with this sentence "The most common question that people ask is: What can I do to get better at Bridge? ... The truth is that it requires a lot of work .. ....!" But of course it's worth it, because we love the bridge . All this is in English. Bridge players speak French fairly little about blogs and that's unfortunate. The Blogs Bridge foreigners are full of lessons. All these players, known or unknown bother to share their experiences and give and reading is instructive. Blog The only French I know and read regularly is that of William Lafon, a French player who got used to the time when he was still ranked third promotion to share experiences in each of its competitions. It's humorous and informative. Returning to our workshop. In one exercise we talked about forcing deadlocks and rules governing them. Here you will find a memo on subject (see page 3). We also addressed the changes in color or Not Forcing Forcing in response to an intervention by the No. 2 player and we have the opportunity to do some exercises on the subject.
Many of you ask my advice to find partners with the same aspirations as you. In the next workshop, I will circulate a list with names and emails and you contact each other.
I am glad that some have put their pictures on the right side of the blog under the title Followers . Feel free to write in this topic. And if you want to do your own blog (in three clicks It's free and easy) to share your photos or ideas go to Blogger.com soon.

Mercedes Camper Diesel

Graphics / work on the film "The Prestige" (watercolor and pen illustrator + ) Structure

PROMISE

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THE PRESTIGE








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Meli-Melo by Amelie Guilleminot is available under the terms of the Creative Commons Attribution - Noncommercial - No Derivative Works 3.0 Unported . Based
(e) on a work blog.
Permissions beyond the scope of this license may be obtained amel_940@hotmail.com .

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You are seconded to a company in London?

There is often confusion between the terms and expatriates seconded. This is all the stronger in the field of taxation. It is common to hear "I'm detached, but fortunately I still pay my taxes in France! .

This difference between expatriation and secondment is a social and non-tax difference. You can be detached and not pay your taxes in the UK as important is your place of residence for tax purposes (which depends on tax treaties between individual countries).

Thus, the posted workers who are employees of a company whose headquarters is in France and going to work abroad for a limited time. The overseas assignment is 36 months, renewable once (except for Community rules the maximum is 12 months, renewable one time). But the most important thing is that these workers remain affiliated to the French social security (as opposed to expatriates who leave the French social system).

tax And then ...

And all is well depend on your tax residency requirements. So if you actually respond despite your status seconded to conventional criteria in the UK, you will be considered non-French tax resident. So, if you exercise your professional activity in Britain, the tax on your wages and salaries will be due (except special rule of Remittance Basis). You will not be liable in France than any tax on your income from your property (rental income), on certain pensions or remuneration from a French source, or the value of your property (eg LAI or inheritance) .

Good posting!

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Meli-Melo by Amelie Guilleminot is set available under the terms of the Creative Commons Attribution - Noncommercial - No Derivative Works 3.0 Unported . Based
(e) on a work blog.
Permissions beyond the scope of this license may be obtained amel_940@hotmail.com .

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Distribution Network (AMAP Midi Pyrenees) Minutes of the Board of Directors 14-Oct-10

You will find by following this link the minutes of the board of 14-Oct-10.
Happy reading.

If you have any questions, feel free to tell us about it in future distributions

Delphine
For the steering committee

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Back in France? report your foreign accounts!

Individuals, associations and companies with no commercial form are required to declare in along with their tax returns or results, references open accounts, closed or used abroad during the reporting year (year of collection of revenues).

A return must be purchased for each of the accounts involved. This obligation weighs on residents or established in France (including overseas). Are also exempt from this requirement those French nationals who have established their residence in Monaco from 14 October 1957.

statement for all accounts opened, closed or used abroad for all or part of the tax year or the year ending during the tax year as holder or beneficiary of an attorney while acting for himself or for someone with resident status. The accounts to be reported are those available outside of France with a bank or other organization, government or person (lawyer, stockbroker, etc..) Receiving usually deposit securities, bonds or cash.

How?

Each year, the taxpayer must make a declaration account opened, closed or used abroad. The declaration is made on a form 3916 or on plain paper containing the particulars of this form. It must be attached to the declaration of income or results.

And if you do not?

addition presumption of income or are transferred from abroad, taxpayers do not comply with the reporting requirements described above are liable to a fine amounting to:

- 1 500 € in principle

- 10 000 € when the assets are located in a State or territory that does not cooperate on exchange of tax information and bank (that is to say in a state or territory which does has not concluded an agreement with France for assistance administration to fight against fraud and tax evasion for access to bank information).

The fine applies to each year statute of limitations under which the offense is highlighted.

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Workshop November 5, 2010 Workshop October 22

Be not ashamed of Malthus Mistakes and crimes make 'em. Do not be ashamed of your mistakes, do not turn into crimes.Confucius.

A thought from Confucius to think about: Does it say enough! The bridge is a game of mistakes. The day's winner is the one who made the fewest or also the one who actually commit most of his opponents. In two words: Do not moan too much (and too long) on your mistakes. They are part of the Game Accept, discuss them with your partners, pass them, do not commit twice the same, track down their sources, decrease and give you a goal to make each day a little less .

If you read English, read the story fact that this young world junior champion, Kevin Fay, about the deal above the last World Junior Championships in Philadelphia. He played in six hearts West. He is confident and knows her well sujet.Sans indications particular, to concede a trick in the trump suit, the correct handling with 9 assets is to cash the ace and play to the Lady. We do not concede two folds in 17% of cases. But stress or negligence, he handles the color on the basis of Dame.Heureusement for him, handling costs him nothing less here because the King is dry South and he concedes that the Jack of trumps. But not from a misfortune Never alone, he chained a second negligence, by cashing the king of clubs (after extracting the benefits)! He can not catch the 4 Clubs South. And yet it was enough to make them ponder quietly the only possible accident at Clover (the Clovers spread 4-0) and thus the only way to capture them in the South (you can not catch them if they are North) who is cashing the ace first. Two gross errors at this level of competition and a net loss of 17 IMPs! He ends his story by concluding that the hardest at this stage is to ensure that this error does not affect the rest of give. Must bind itself to distance with the emotional chaos and continue to battre.C is also what the brand champion.

Here is the training 5 for November 19. I the no workshop on November 12 . At the workshop on 5 November we talked about the convention and Trusccot Fits major after a call against the No. 2.You will find a comprehensive article Alain Levy on the subject. If you are participating in the workshops, you will find useful, the excellent initiative of Gérard Saurel, who wrote a chronicle of the first workshops of this année.Ce document entitled "Chronicle of a participant . It is read by Evelyn Chanvallon. I thank them both.

you soon