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Wine Rack Plans – Build Your Own Wine Rack

You can’t believe your ears and eyes. Your wine rack just splintered into pieces and you’re standing there watching as the red wine slowly spreads its ugly stain through your carpet. You are sure you followed the plans to the letter. The problem wasn’t in your construction, the fault could lie in choosing the wrong wine rack plans. Now your challenge is to convince your wife it is not your fault.

Hopefully this hasn’t really happened to you. If you have made the decision to build your own wine rack, you must consider the quality of the plans you are going to use. It may seem like an unimportant piece of home furnishings until the moment it fails. Then you are faced with the loss of money from all your wines, and the cost of a professional cleaner attempting to remove the stains from your carpet. In the worst case, you may even need to replace the carpet.

By choosing wine rack plans designed by a professional craftsman, you have two important assurances. Number one, you can be confident they know what they are talking about, and their instructions will be complete, accurate, and will include the proper material list. Secondly, you can be sure they will have tested their plans, and know their quality. A professional woodworker is not going to stake his reputation, and his livelihood on a set of substandard plans.

If you were considering just grabbing a set of free plans off of the internet, stop and ask yourself this important question. What does the free plan designer have to lose? When a designer does not have anything to lose, they may not be as worried about making sure every detail of their plan is perfect. They may have neglected to add in those little details of when they had to make adjustments as they built their own rack. Sometimes those little omissions can cause you major problems during building your own wine rack, and potentially further down the road.

A wine rack must be exceedingly strong. When you just look at a simple design, or stand in front of one, they may not seem to be constructed for strength. When you are reading through a carefully designed set of wine rack plans you’ll start to see how much attention goes into making sure every joint, and every piece of material is designed to be secure. While one wine bottle is not very heavy, twenty wine bottles together combine to be very heavy.

You want to make sure your plans take care of the second critical component, beauty. Your wine deserves to be displayed in style. Professional designers don’t neglect style when they are building for strength. They carefully combine the two factors into a beautiful piece of woodwork. A well designed wine rack will become a great asset to your home.

Don’t take a chance with a hysterical wife yelling at you about her stained carpet. Choose professionally designed wine rack plans and be secure in your decision. It’s not only your reputation on the line, it is the professional woodworkers reputation also and they won’t steer you wrong.

Service Permanent Establishment – Oecd, Un And Indian Approach

Introduction
The concept of Permanent Establishment (PE) is a fundamental idea, which is intrinsic to double taxation agreements. The very existence of a PE, only determines the right of a contracting state to tax the profits of an enterprise of the other contracting state. There are three major types of PE which usually exist in double tax treaties:
Fixed PE
Agency PE
Service PE
This article looks at the Service PE concept in the UN Model Convention (MC), OECD MC and Indian tax treaties.
UN Approach
The concept of Service PE exists in Article 5 of UN MC. UN MC, which favors source based taxation, though does not specifically use the expression Service PE, but its Article 5(3) (b), which deals with the concept of Service PE reads as under;
The furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any twelve month period
Developing and emerging economies, which are predominantly capital importing nations, generally try and negotiate Service PE clause in bilateral treaties, so as to tax profits of foreign enterprises operating within their territories, even in circumstances where no Fixed or Agency PE exists.
Indian Tax Treaties
Indias tax treaties are a combination of both OECD and UN MC. India does not follow a uniform definition of PE in its treaties, but is understandably more inclined towards UN approach, with emphasis on source taxation. In fact in certain treaties, for example, the one with United Kingdom, the definition of service PE is even wider than the one in UN MC. There is also a Service PE clause incorporated in the India-US Double Taxation Avoidance Agreement, even though no such concept exists in the US MC.
In recent years, most of the global businesses have entered India to profit from the growing market by way of joint ventures, liaison offices, representatives, branches, agents and also incorporation. This has resulted in spate of tax litigation, especially around the concept of permanent establishment, with the revenue taking a tough stance (fairly or unfairly) to protect and increase its tax coffers.
Indian Service PE
Service PE is attracted by the foreign enterprise in India, if the employees of the foreign enterprise furnish or perform services in India, other than the services covered under royalties or fee for technical services, for a specified period of time. Furnishing of services, and the time factor, are the most important check for attraction of Service PE.
There have been some landmark judgments on the Service PE concept in recent years. Two of those rulings are discussed below.
DIT Vs Morgan Stanley & Co
In this case, the Supreme Court of India had to determine, whether the deputation of employees by Morgan Stanley (MS), to its Indian affiliate Morgan Stanley Advantage Services Private Limited (MSAS), constituted a Service PE. Admittedly MS used to depute its employees to Indian Affiliate for a period exceeding one year. Supreme Court held, that though the US Company had no fixed PE in the country, but deputation of its employees for a period exceeding 90 days, as provided in the India-US Treaty, would attract Service PE in India, and thus MSAS would deem to be the Service PE of MS in India. The court held MSAS, the Indian Affiliate as the Service PE, and not the employees of MS.
Linklaters LLP Vs ITO
A recent ruling by the Mumbai Income Tax Appellate Tribunal has held Linklaters, a UK based global law firm, of having a Service PE in India. The Tribunal had to interpret the India-UK Article 5 dealing with PE, to arrive at the above conclusion. As per the Service PE clause in the treaty, a Service PE is deemed to exist, if there was any furnishing of services including managerial services through the employees or other personnel in the host country for a period exceeding 90 days in case of unassociated enterprise or 30 days in case of associated enterprise, within any twelve-month period.
Admittedly, several partners of the law firm visited India frequently for work, thus satisfying the above criteria. The Tribunal ruled, that the non-resident firm had a Service PE in India in light of above circumstances. The Tribunal also observed, that in order to constitute Service PE, permanence test need not be satisfied.

OECD Approach
Historically OECD has always expressed its preference for residence taxation and given justification for not including Service PE, but it now recognizes the growing role of developing nations, which is reflected in its commentary on Article 5. Though the 2008 update to the OECD Model did not change the definition of PE, but it did add in the commentary an alternative provision for states wishing to include it in their double tax conventions.
The Linklaters judgment is contrary to the OECD principle that a Service PE should not exist if the services are rendered outside the source country. In Linklaters, the services, which were rendered in UK, but utilized in India, were held to be taxable in India. The Tribunal also deviated from the OECD approach on partnership taxation and territorial nexus in the above ruling.
OECD has also stipulated, that Service PE should only exist in case of services provided to third parties only, but in the Indian treaties, Service PE is also deemed to exist even in case of services to associated enterprise.
Conclusion
It is crucial for multinational enterprises to carefully plan the movement of its employees and personnels across territories, so as to avoid giving rise to Service PE, especially in jurisdictions which have incorporated Service PE clauses in their double tax treaties. It is not necessary that deputation of employees would always give rise to Service PE unless there is furnishing of services through those employees.
With the labour becoming so mobile, it is likely that more nations would prefer having Service PE clause in their treaties. But on the contrary, it is possible, that with a few developing nations, especially emerging economies, becoming net exporter of capital rather than net importer, the service PE clause might not seem as attractive to them in future, as it seems now.

Furnishing Your Lawn with Garden Furniture

Social activities such as afternoon rendezvous with the neighbors, a casual tea in the evening or just reading a newspaper in the morning are most ideal to be carried out in the backyard. Many home owners are obsessed with the maintenance of the backyard. Even so, the choice of garden furniture is quite narrow as compared to other peripheral design decorations. The atmosphere for the garden furniture is often influenced by a certain theme.

For instance, there is the traditional theme where there chairs are made of heavy wooden sets such as mahogany or oak. The patterns which are drawn at the arms are very elaborate and extensive. Most of these are extremely expensive and are usually very heavy. There are typically two or three chairs per table.

The table could be made of very large plank of wood. The traditional table is habitually made of heavy timber therefore it is very solid. Wide arrays of designs are available for the choice of a traditional setting. The rustics are the most rugged-looking design of the table and chairs. The main theme of the rustic is to provide a natural and outdoorsy feel to the home which is very suitable to the backyard. Though heavy and expensive, the rustic convey vibes of warmth and hospitality.

The contemporary set of table and chairs is sometimes made out of plastic and chrome. The designs are somewhat more queer and interesting. The back-support of the chairs is exceptionally uneven but creative to the eyes. On the positive note, the choices of color for the contemporaries are plenty. Pastel green and earthy red often go hand in hand with the entire backyard, setting an au natural look. At the end, I’d like to share cool website with more information on topics like garden furniture and garden benches . Visit for more details.

Techniques On How To Create A Podium

Studying how to assemble a podium is among the least difficult carpentry related labor I’ve ever done. Most likely since it isn’t as detailed as some furnishings I’ve made in the past.

Podiums frequently called as pulpits or lecterns are necessary fixtures on a stage. There are variety of design that you can use for a podium in particular on its front area. Most usually the style is largely dependent on the purpose of which it is built for.

Construct a Podium the Easy Way

As I’ve mentioned earlier, building a lectern isn’t as hard as some other woodworking projects that is, if you have basic construction in mind. However, the good thing is that even if you are just able to build a basic structure, you always have the option of customizing it later on and adding some designs and embellishments once you have the basic construction done.

Making a Lectern – Issues to Keep in Mind

When I constructed a lectern for a function room late in the previous year, I’ve had several things to bear in mind to make sure the structure is precisely suited for the purpose it was created for.

Several of these are:

Height and Width

How high and wide would you like the lectern to be? In my case, I just have the average height of men in mind when making a podium as most speakers in that function room are men.

This is something that is entirely dependent on the height of the common user of the podium.

Standard Podium vs. Multi-purpose, Multi-compartment Lecterns

You have the decision of creating a fundamental design which is commonly very easy to create. You’ll just be in need of a 3 sided casing with measurements of your choice keeping the widest side for the front side of the podium you are making.

A multi-purpose podium however, would require to have some compartments installed to make some space for the materials that the speaker might be using. When I was making the structure I’ve added a sort of built-in cabinet in the podium as requested by the owner for storage purposes. Microphones and some equipment needed for the sound system is stored there.

Mobile Podium vs. Fixed Lectern

To construct a podium, specifically a movable one, you only need to attach an industrial strength wheels on the foundation of the structure. Just make sure they are locking wheels to make certain unwelcome motions when using the pulpit.

Furthermore, you may want to use lightweight materials for portability.

If you opt for a more fixed podium, you can just add more weight to its base to allow still for minor movements. However, you may also attach the podium to the floor for a more permanent fixture.

Plans for Making a Podium

To make a podium, a pulpit building plan will make the operation less complicated. With this, you would have the basic construction design all ready for you.

Of course the podium layout would have to be based wholly on the goal it is constructed for.

Personally, I made use of a very handy blueprint in constructing a podium. I’ve been making use of this source not just in building a podium but in my other woodworking projects as well.

Motorhome Reviews & Ratings

Class B motor homes look like pop-top camper vans and are self contained but cramped compared to their big motor home counterparts. The advantage of purchasing a Class B motor home is in terms of handling and size that is if you dont want spacious motor home. They are usually promoted as a place to sleep more than what is deemed comfortable by most people. The class B motor home can also be used as a second car. Its price ranges from $38,000 to $75,000.

Uses of Recreational Vehicles – The use of recreational vehicles offers a few advantages. Traveling is less expensive. You do not have to worry about where to stay for the night as with the RV, you are just at home. There’s flexibility and a sense of freedom of being on the open road. You can go anywhere and anytime you feel like it. You can travel light or bring along some amenities that will make your travel more comfortable.

Class B Motorhomes are also known as Campervan and are having the unique feature of making the insiders quite comfortable and relaxed as anyone can have their longer journey with the family and more of the luggage with the given space inside.

Class B Motorhomes are not only spacious but also are the luxurious choice for the buyers as they are reasonable in prices and having almost all the facilities which can be added in any of the luxurious homes!! So, very truly it can be said that Class B Motorhomes are the most lavish and at the same time most affordable Motorhome type which obviously make them as one of the most popular and searched vehicles of the automotive industries!

Frame Rail and Semi-Monocoque: The chassis under all Class A motorhomes today starts out as a basic Frame Rail, as the picture above shows. 99% of all RV manufacturers will take the basic frame rail chassis and incorporate cross braces and bridge-like construction in the bottom half of the chassis, so the strength lies not in the narrow center of the frame, but throughout its weight distribution. By doing this, the steel structure absorbs and resists the twist and turns of the road ahead without relying on non load-bearing components to do the work. This advanced engineering is challenging and time consuming but results in a safe, reliable and high-performance motorhome. This type of chassis is referred to as, Semi-Monocoque.

Class C’s range in side from 22 to 35 feet. With a starting rice, the class is affordable and you can get RV loans from either your bank or online. That is a good price for a new RV but if that is out of your range, consider looking for a used Class C for sale by an owner. You can save a lot of money this way since private owners are likely to be easier to bargain with.

The bus conversion is another RV type. It is actually a typical passenger bus installed with luxurious furnishing necessary for comfortable living on the road. Bus conversions are usually the biggest motor homes in the market. There’s also the Class B camper van. This is built using the typical van chassis with either a built-in coach at the back or a raised roof line. Another type of RV is the popular truck camper with back wood enthusiasts and hunters. The truck is converted into an RV by letting a camper temporarily go into the chassis or bed of the truck.

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