An exemption from tax is provided under ORSTA [section] 7(1) 62 for a "custom" computer program, which is defined as one that is "designed and developed to solely meet the specific requirements of, and that is intended for the exclusive use of, a particular person."
ORST Guide #650--Computer Programs and Related Services, at 3 (February 2001).
ORST at 8% continues to apply to the sale of warranty, service and maintenance contracts, while the reduced rate applies only to the cost of the underlying repairs and replacements performed by the warrantor.
England tour manager Rob Andrew and his coaches could still prefer either Olly Barkley or Toby Flood against New Zealand, but Hodgson at least has
Orst chance to stake a claim.
The
ORST is designed to be a tax of single incidence levied on the consumer of a product.
The Italian's win comes after his victory in China last time out and makes him the
Orst rider in 2008 to claim back-to-back successes.
Reportedly, the purpose of the share buy-back programme is to meet obligations arising from
Orsted's share-based incentive programme.
This merged entity will consist of Deepwater Wind's longstanding expertise in originating, developing and permitting offshore wind projects in the US and
Orsted's track-record in engineering, constructing, and operating large-scale offshore wind farms.
Power company
Orsted A/S (CPH:ORSTED) announced on Monday the receipt of notification from EuroPacific Growth Fund (EUPAC), USA, that on 15 October 2018, it now owns 20,489,099
Orsted shares, corresponding to 4.8739 % of the share capital of
Orsted.
Offshore wind farm company
Orsted A/S (CPH:ORSTED) reported on Monday the completion of the acquisition of a 100% equity interest in Lincoln Clean Energy LLC (LCE) from I Squared Capital on 1 October 2018.
Orsted will follow up that feat by building bigger again, with Hornsea Two.