The National Taxpayer Association of Kenya has proven success working with local authorities by assisting them with their accountability and responsiveness to taxpayers.

It saddens me to report the death of a life-long taxpayer leader who ran Citizens for Limited Taxation in Massachusetts, USA, Barbara Anderson. She was a stalwart for freedom in a very statist environment. May her example inspire us to have such a legacy.

“Among the successful ballot questions Ms. Anderson backed were Proposition 2½, in 1980, which capped property tax increases at 2.5 percent of fair market value; Question 3, in 1986, to remove a 1975 income-tax surcharge and put a cap on tax receipts; and Question 4, in 2000, which rolled back the state income tax rate from 5.85 percent to 5 percent.

https://www.bostonglobe.com/metro/2016/04/09/barbara-anderson-voice-limited-taxation-massachusetts-dies/FdITICwwo6OVFzEXhB1nkL/story.html

Many thanks to our German and Bavarian friends, especially Michael Jaeger, who hosted the 16th World Taxpayers Conference in Berlin in March 2016. Thank you also to Barbara Kolm and European Resource Bank for sharing the event! In all, we managed over 200 participants from over 40 countries (including six delegates from Africa and one each from Nepal and Mongolia) which is to my knowledge the broadest participation we’ve ever had at one of these events! New friendships were formed and connections made, and old ones renewed. The fight for liberty is a universal & global struggle. We are all in this together. Thank you to all who took the time and resources to attend and participate. Look forward to seeing you all again for the next WTA Conference in Australia in early 2019! ~ Troy Lanigan, Chairman & President of the WTA, elected at the WTA Conference March 2016

Pictures by TAE, Johannes Maruschzik and Prof Rudolf G Maier.

Troy Lanigan’s WTA Chairman’s Letter – April 2016

A newly elected and confirmed board from the World Taxpayers Conference in Berlin 2016.

Letter from the Chairman – January 2016

Read how your country ranks in the report in regards to regulatory quality and efficiency.

WTA Conference

16^th Biennial World Conference in Berlin, 17th-19th March 2016

Conference theme:
Good Governance and Low Taxes – Necessities in an Uncertain World?!

The World Taxpayers Associations cordially invites its members to its biennial worldwide conference in 2016, from the 17th – 19th March at the Mercure Hotel in Berlin.

Key stakeholders and globally acclaimed experts will discuss a wide range of important aspects of economic growth and growth of freedom and democracy. You will have a unique chance to meet with like-minded persons from all parts of the world (200-250), to learn and be inspired and build relations of future importance for your organization!

We hope you can attend!

Location:
Mercure Hotel Berlin Tempelhof
Hermannstrasse 214-216, D-12049 Berlin, Germany

Keynote Speakers
http://www.taxpayers.events/keynote-speakers/

Conference Agenda
http://www.taxpayers.events/program/

Hotel
Book your Hotel at a Discount – Extended deadline to 15th January 2016!
Use code WoConf  for your discount

E-mail: h1894-re@accor.com

Registration
Until the 15th January 2016 we are offering an Early Bird Special!

After 15th January 2016 the regular price will apply. REGISTER TODAY!

Visa Information
http://www.taxpayers.events/visa/

If You Need Visa Support from Conference Organizers – please email Daniel Junker, d.junker@steuerzahler.de and cc Michael Jaeger, michael.jaeger@steuerzahler-bayern.de, and Sarah Elliott at sarah.elliott@worldtaxpayers.org.

WTA Conference Scholarships

Please contact Sarah Elliott, sarah.elliott@worldtaxpayers.org, with “WTA Scholarship Application” in the subject line, answering these questions in the email: 1. Why are you interested in attending the WTA Conference? 2. What are your biggest goals for your organization in the upcoming year? 3. How much would you be able to contribute to your attendance?

World Taxpayers Associations’

16^th World Conference in Berlin, March 17-19th, 2016

Conference theme:
Good Governance and Low Taxes – Necessities in an Uncertain World?!

The World Taxpayers Association cordially invites its members to its biennial worldwide conference in 2016, from the 17th to the 19th March in the Mercure Hotel in Berlin.

Key stakeholders and globally acclaimed experts will discuss a wide range of important aspects of economic growth and growth of freedom and democracy. You will have a unique chance to meet with like-minded persons from all parts of the world, to learn and be inspired and build relations of future importance for your organization.

Location:
Mercure Hotel Berlin Tempelhof
Hermannstrasse 214-216, D-12049 Berlin, Germany

Program

Wednesday, March 16^th

From 1 pm until morning of March 17^th

TaxPayers Leaders Forum and Coalition Leaders Forum

Hosted by Americans for Tax Reform

Invitation only – please contact Lorenzo Montanari for more information – lmontanari@atr.org

Thursday, March 17^th
From 9 am until 1 pm

Free Market Road Show – one of more than 30 presentations and discussions around Europe by economic experts, commenting on current issues and economic prospects.

From 1 pm –general meetings of WTA and Taxpayer’s Association of Europe and the Asia Pacific Taxpayers Association.
Members’ up-date and presentation of new members.

Thursday, 7 pm
Welcome reception in a special location in Berlin.

Friday, March 18^th

Main themes – morning

• International stability – low taxes for economic growth. Future alternatives.
• Public-private partnerships. Alternatives to financing infrastructure and welfare.

Lunch presentation about currency changes and how the economies were stabilized in Eastern Europe after the fall of the Soviet Union.

Main themes – afternoon

• The need for good governance and good governance in practice.
• Interest policy, currency issues, cross boarder taxation and creating
  a growth climate.

Evening – Dinner with a typical Berlin variety show

Saturday, March 19^th

• Six workshops on themes like: Campaigning and fund raising, media coaching, alternative marketing and PR – trends and resources, styling and appearance, facts on the climate issue, up date on social media usage.
• From 3 pm Tour of Berlin and visits to point of specific interest.

Gala dinner with special speaker, award-winning journalist and controversial climate-change critic, James Delingpole.

European Resource Bank will also be held in parallel sessions at the same location with the WTA Conference. You must register for that separately  – click here.

Practical Information and Application

To facilitate our planning, could you already now indicate your interest – this is without final commitment. We will then also send you more detailed information on speakers and seminars.

If you need help with visa applications, let us know immediately.

Name

E-mail

Organization

Send to sarah.elliott@worldtaxpayers.org

Costs and Booking Information

Booking information: Conference fee €495, and get a €100 discount for a net fee of €395 for early bird registration (to be announced very soon!). There will be a reduced fee for accompanying persons of €200 to include all social events and dinners. The Conference fee includes all lectures and programs, lunches and transport to events, the welcome reception, the dinner Friday with a variety show, and the last night gala dinner. Registration site will be up and running very soon! Stay Tuned Here for Details!

Hotel

Book for €100 discount by December 31^st 2015!

We are getting close to the end of the year, and we urgently want an indication of your interest and the dates you want to participate. The hotel rates definitely go up January ^1st, so we are trying to at least make preliminary books for all who are interested. This will save you money and make the planning easier.

Book your hotel room with a discount before December 31^st!

MERCURE HOTEL BERLIN TEMPELHOF AIRPORT

Hermannstraße 214-216

D-12049 Berlin

Phone: +49 30 627 80 130

E-mail: h1894-re@accor.com   Use code WoConf  for your discount.

We advise you to arrive latest Thursday, March 17^th mid-day. Arrive Wednesday if you want to participate in extra events Wednesday afternoon and Thursday morning which include the Free Market Road Show and a special meeting with TaxPayers Leaders Forum, arranged by Americans for Tax Reform (invite only).

Do write to Sarah Elliott at sarah.elliott@worldtaxpayers.org with “Interest in WTA Conference” in the subject line.  Then we can catch your interest and can plan. Write as well if you have specific needs, are in need of some financial support to attend the conference etc. We have a few scholarship openings.

WTA Conference Scholarships

Please contact Sarah Elliott, sarah.elliott@worldtaxpayer.org, with “WTA Scholarship Application” in the subject line, answering these questions in the email: 1. Why are you interested in attending the WTA Conference? 2. What are your biggest goals for your organization in the upcoming year? 3. How much would you be able to contribute to your attendance?

VISA Assistance for the WTA Conference

Don’t wait until the last minute!

Do a need a Visa?

Please visit the following link for a list of countries whose citizens need a visa to enter Germany.

How do I apply for a visa?

Please visit the German Immigration Service website for general information about the requirements for applying for a visa and the application process.

Important note: A registration confirmation letter from Taxpayers Association of Europe be required when applying for a visa. Please see who to contact below.

When and where do I apply for a visa?

Please be aware that the visa application process can take a considerable amount of time. You may submit your visa application 3 months before your departure date to Germany; however, all necessary application paperwork must be obtained and completed in advance to ensure that you are prepared to submit your application exactly 3 months prior to departure.

Please consult the website of the relevant German Embassy for information about how and where to apply for visa. A list of all German Embassies can be found here

If you need Visa assistance from the conference organizers – please email Daniel Junker – d.junker@steuerzahler.de, and cc Michael.Jaeger@taxpayers-europe.org and sarah.elliott@worldtaxpayers.org with “VISA Assistance – WTA Conference” in the subject line, and what you need from the organizers in the body of the email. Be as specific as possible. Thank you.

Letter from the Chairman, no 16

Stockholm December 19^th 2015

Dear members and friends of the World Taxpayers Associations!

The news of an increase in interest rates from the Fed in the US is getting headlines this morning. What does it mean? The large economic answer is that in a normal economic cycle the consumer driven US economy picks up first, closely followed by the financially driven British economy. The countries depending on export of heavy, investment machinery lags 1.5-2 years behind, like Germany or Sweden. The difference today is of course the large importance of China both in the consumer and industrial side – and increasingly like the US depending on the attitude of the interior consumers.

The low price of oil also plays an important role – stimulating spending but holding back some investments. The Saudi rulers seem to want to keep the pressure on their political and religious opponents in Iran, Iraq, Syria – and Russia.

The new contacts between Russia and the US might be the road to peace in Syria. With a military cooperation between the US, EU and Russia in Syria the war could soon be over. But on the way, agreements would have to be made both on the future of the Assad regime in Syria and the Russian attitude and activities in eastern Ukraine. For 2016, it unfortunately seems that we will continue with the same uncertainties and problems.

On the Conference of Parties (COP21) final “agreement” (more of a letter of intent actually) companies are starting to get on the band wagon in a much larger scale not to be hurt by new policies and rather to get part of the government subsidies and investments in “green” projects. The economic rational seems to take a back seat as well as the effective use of tax money. The World Bank wants 100 billion dollars per year to invest in the developing world. The terms are more favorable than commercial loans, but most of the investments are still to be considered loans and make the receiving countries dependent on the support and directives of the Washington based institution and its 10,000 employees. More will be added to handle the increasing tasks. This may or may not be the fastest way to a higher living standard in these countries.

World Taxpayers Conference 2016 – 17-20th March 2016 – Berlin:

We are getting close to the end of the year, and we urgently want an indication of your interest and the dates you want to participate. The hotel rates definitely go up January 15^th, so we are trying to at least make preliminary books for all who are interested. This will save you money and make the planning easier.

You have a summary of the conference themes and dates on our web page under http://worldtaxpayers.org/conferences-events/

Do write to Sarah Elliott at sarah.elliott@worldtaxpayers.org with “Interest in WTA Conference” in the subject line. Then we can catch your interest and can plan. Write as well if you have specific needs, are in need of some financial support to attend the conference etc. We have a few scholarship openings.

WTA Conference Scholarships:

Please contact Sarah Elliott, sarah.elliott@worldtaxpayer.org, with “WTA Scholarship Application” in the subject line, answering these questions in the email: 1. Why are you interested in attending the WTA Conference? 2. What are your biggest goals for your organization in the upcoming year? 3. How much would you be able to contribute to your attendance?

VISA Assistance for the WTA Conference:

Don’t wait until the last minute!

Do a need a Visa?

Please visit the following link for a list of countries whose citizens need a visa to enter Germany.

How do I apply for a visa?

Please visit the German Immigration Service website for general information about the requirements for applying for a visa and the application process.

Important note: A registration confirmation letter from Taxpayers Association of Europe be required when applying for a visa. Please see who to contact below.

When and where do I apply for a visa?

Please be aware that the visa application process can take a considerable amount of time. You may submit your visa application 3 months before your departure date to Germany; however, all necessary application paperwork must be obtained and completed in advance to ensure that you are prepared to submit your application exactly 3 months prior to departure.

Please consult the website of the relevant German Embassy for information about how and where to apply for visa. A list of all German Embassies can be found here

If you need Visa assistance from the conference organizers – please email Daniel Junker – d.junker@steuerzahler.de, and cc Michael.Jaeger@taxpayers-europe.org and sarah.elliott@worldtaxpayers.org with ”VISA Assistance – WTA Conference” in the subject line.

Speakers

We have a very high number of experts to discuss the main themes of international stability and conditions for economic growth, public private partnerships and the future of infrastructure investments, good governance in practice and currency issues including cross border taxation.

Some of our confirmed speakers include Mark Littlewood, Director General of the Institute of Economic Affairs (IEA) in the UK, Prof Neville Norman, Professor of Economics at the University of Melbourne, Laurent Picheral, CEO Hotel Services Central and Eastern Europe ACCOR Hotels, Dr. Joachim Nagel, Member of Board of the German Central Bank, and James Delingpole, journalist, author and broadcaster, winner of the Bastiat Prize for Journalism.

The seminar side gives a wide selection for your interests – from the latest in social media, to fundraising and even styling and appearance coaching.

The conference also gives a unique chance of broadening you contacts as the European Resource Bank will be part of our activities and with a separate pre program including leading international economic experts.

But the most important part might be the exchange you can have with like-minded persons in your general geographic area, the interchange and sharing of experiences and the facilitating of future contacts of great value for your organization.

Member activities
The Swedish Taxpayers are putting the finger on the large number of very expensive infrastructure projects. The politicians generally love these to make their mark, they usually run way over original budget and there is little analysis of smarter and cheaper alternatives. The latest “fad” is high-speed rail connections even though the upkeep of current train lines could be better…

Jonathan Isaby, Chief executive of the British Taxpayers Alliance writes in the Daily Telegraph and other papers about the need for a robust Freedom of Information Act. Read his article here (sorry for the long link add it together if broken…). http://www.telegraph.co.uk/news/politics/council-spending/12041981/Public-bodies-are-trying-to-destroy-Freedom-of-Information-the-same-law-that-holds-them-to-account.html?utm_source=TPA+Supporters&utm_campaign=aa33001bed-151023_TPA_Bulletin10_23_2015&utm_medium=email&utm_term=0_fded8e0455-aa33001bed-417856741&mc_cid=aa33001bed&mc_eid=6bad081cb4

The freedom of public information is an important key to more transparency and lower taxes.

OECD tax pressure figures
The OECD’s figures of the tax pressure, or taxes share of GNP, are published in this article in the Wall Street Journal. These figures are sometimes questioned as compulsory pension payments are in some countries included in the taxes and in countries like Germany and probably Sweden at least partly not included depending on how they are paid – included in the direct taxes, paid as a tax by the employer or as a compulsory payment by the tax payer.

With this in mind, the figures still give a good indication how taxes within a country change in totality and how the countries compare. Read more here:
http://blogs.wsj.com/economics/2015/12/07/how-the-low-tax-u-s-stacks-up-against-other-countries/

The Human Freedom Index – reference and reading

This is an important document comparing the state of freedom in 152 countries around the world based on a number of factors. It is produced by the Fraser Institute in Canada in cooperation with other organisations. You can download or even order a printed copy here:
http://www.cato.org/human-freedom-index

Do write to me or Sarah with any questions on the conference or with questions how we might help you in your efforts. We want you to benefit from our exciting network and its wealth of experience and connections!

Finally we want to wish you a great holiday period and look forward to even closer contacts – and seeing you in 2016!

Staffan

Staffan Wennberg

Chairman World Taxpayers Associations

staffan.wennberg@worldtaxpayers.org

Phone+ 46 708 15 04 95

International Taxpayer Leaders Forum Newsletter, N.39 – Dec 7, 2015

Follow us on Twitter

@taxpayerforum

North America

Online Shopping Tops Stores on Black Friday Weekend

Holiday shopping isn’t what it used to be. A National Retail Federation survey on Sunday found that more people shopped online than in stores during the Thanksgiving and Black Friday weekend, a sign of how quickly and deeply American shopping habits have changed. Continue Reading

Pentagon Crew Lived Large in $150 Million Afghan Villas

A Pentagon task force established in 2006 to help lure private businesses first to Iraq and then Afghanistan allegedly blew as much as $150 million on lavish villas in Afghanistan for a few lucky members of its staff—instead of lodging them cheaply, or for free, at the U.S. embassy or any one of numerous large American military bases in the war-torn country. Continue Reading

GM / Chrysler Bailout Cost Canadian Taxpayers $3.7 Billion

The Canadian Taxpayers Federation (CTF) today released an analysis of the 2009 government bailouts of GM and Chrysler, finding that once the sale of stock and repayments are accounted for, the final cost to Ontario and federal taxpayers was approximately $3.7 billion. Continue Reading

War over soda taxes coming to a polling place near you

Government do-gooders and conservatives worried that America is becoming a nanny state have one more thing to fight about in 2016: Soda taxes. Public health advocates, flush from victories in Mexico and Berkeley, Calif., are plotting to bring voter referendums and legislation to tax soda in as many as a dozen U.S. cities in 2016. It’s all part of an international strategy backed by billionaires in New York and Texas, including former New York City Mayor Michael Bloomberg, to reduce consumption of sodas, juices and other sugary drinks in the fight against spiraling rates of obesity, diabetes and other diet-related diseases. Continue Reading

Four Principles to Boost America’s Economic Ladder of Opportunity

In conversations with statists, I’ve learned that many of them actually believe the economy is a fixed pie. This misconception leads them to think that rich people get rich only by somehow making others poor.In this simplistic worldview, a bigger slice for one person means less for everyone else. In reality, though, their fixation on the distribution of income leads them to support policies that hinder growth. Continue Reading

Everything You Need to Know about Deductions, Loopholes, and Special-Interest Tax Provisions

Why does the tax code require more than 10,000,000 words and more than 75,000 pages?There are several reasons and none of them are good. But if you had to pick one cause for all the mess, it would be the fact that politicians have worked with interest groups and lobbyists to create myriad deductions, credits, exclusions, preferences, exemptions, and other loopholes. Continue Reading

Millennials Pay Very Little in Income Taxes

Almost every day, I see another article about millennials – the cohort of Americans born between 1980 and 2000 that are “forging a distinct path into adulthood” and “reshaping America.” But surprisingly, not much has been written about millennials and U.S. tax policy. Continue Reading

CANADIAN TAXPAYERS FEDERATION CALLS ON ONTARIO GOVERNMENT TO SCRAP GREEN ENERGY ACT AND END CORPORATE WELFARE IN WAKE OF AG REPORT

The Canadian Taxpayers Federation (CTF) is calling on the Wynne government to scrap the Green Energy Act and end all corporate welfare payments in light of today’s Auditor General report. Among other findings, the Auditor General found that Ontario electricity consumers will pay a total of $9.2 billion more for solar and wind projects as a result of the Ontario government’s Green Energy Act, which provides 20-year guaranteed prices for wind and solar. Continue Reading

ATR Urges Lawmakers to Oppose the Solar ITC and Wind PTC

As lawmakers meet this week during negotiations over the tax extenders deal, Americans for Tax Reform (ATR) encourages them to oppose any efforts to extend the Investment Tax Credit (ITC) for solar past 2016 and also urges opposition to reviving the Production Tax Credit (PTC) for wind. American taxpayers have already been forced to pay billions in handouts to the wind and solar industries and the time has come to end such anti-free market practices. Continue Reading

Europe

EU to Announce Probe Into McDonald’s Tax Affairs

McDonald’s Corp. will become the fourth U.S. multinational to be targeted by European Union regulators as part of a widening investigation into alleged illegal tax deals, two people familiar with the matter said Wednesday. Continue Reading

Dixon: EU-Turkey deal is historic, if it sticks

The deal agreed between the European Union and Turkey on Nov. 29 is historic – provided it sticks. The EU has dangled the prospect that Turkey can join the Union, offered its citizens visa-free travel throughout most of the bloc and promised the government a chunk of cash in return for Ankara agreeing to stem the flow of migrants to Europe. Not all of the pact looks deliverable – but some big issues look closer to being addressed. Continue Reading

Sweden to return 22,000 migrants

Swedish police faced by the end of October a task of deporting 21,748 people from the country, reports daily Aftonbladet. It is the largest number ever. As many as 14,140 of the people have disappeared and are registered by the police as being “wanted.” Continue Reading

Finding The Best Management Accountant In Rotterdam

If you own an organization or work in one, you understand the importance of finding a reliable management consultant. You need someone who will help you to monitor the flow of cash in your organization so that you can track your expenditures and income apart from planning for the future. The following tips should help you to find a reliable management accountant in Rotterdam. Continue Reading

Taxation trends in the European Union

This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, plus Iceland and Norway, which are Members of the European Economic Area. The main body of the report is a set of ‘country chapters’ which give an overview of the main trends in taxation for each of the 30 countries covered by the report. The chapters have a standardized layout: the first page contains a summary table and graphs showing trends in the country’s tax revenues under the main tax headings for the period 2004 to 2013. Continue Reading

Sadly, The OECD Entirely Misunderstands Corporate Taxation

It’s OK, well it’s sorta OK, when politicians bloviating away shout that companies have to pay their fair share of taxes. It’s a great deal more worrying when an organisation supposedly there to give us all the accurate skinny on economics does the same thing. For it’s an absolutely standard part of the basic economics of taxation that corporations just do not pay taxes. Continue Reading

Asia

Start-up North Korea?

North Korea usually only makes the news due to renewed military aggression, or when a defector publishes an account of their escape. Rarely is there any positive news coming out of the most isolated economy in the world. But today, the Washington Post reports on a hopeful new development in the Hermit Kingdom: the establishment of 20 “economic zones”, where residents will be allowed to experiment with capitalism. Continue Reading

ASEAN issues await the next Philippine president

The 2016 presidential election in the Philippines may yet to be the most challenging in the country’s electoral history. Apart from varied domestic concerns and problems, divisive regional issues await the next president of the Philippines. Continue Reading

Ibero America

The big picture of Argentina’s elections

The results of the second round of Argentina’s presidential elections will very likely provoke a major reconfiguration both in the country and in South America. On the one hand, the very structure of power of the Peronist party has been severely damaged. On the other, Argentina has provided a region victimized by populism with a success story on overcoming the tragedy. Continue Reading

Venezuelan Opposition Wins Congressional Midterm Elections

Venezuela’s opposition, riding a wave of voter anger amid a deep economic crisis, swept to a big victory in midterm elections on Sunday, delivering a major blow to the ruling Socialist party and President Nicolás Maduro. Continue Reading

Venezuela Votes “No” to Socialism

After 17 years of economic and societal deterioration under the rule of the socialist party, Venezuelan’s took action. In yesterday’s elections, the Democratic Unity Roundtable (MUD) won 99 seats in Parliament compared to only 46 for the established United Social Party of Venezuela (PSUV). Continue Reading

Africa

What does China’s role in Africa say about its growing global footprint?

China’s ties to Africa are likely to get stronger this year as the world’s biggest economy appears poised to once again double its investments across the fast-growing continent. The run-up to the sixth Forum on China-Africa Cooperation (FOCAC) to be held early next month in South Africa is under way. The forum – in its 15th year and the first held under President Xi Jinping’s administration – has been the main venue for setting the investment, trade and integration agenda between China and countries in Africa. Continue Reading

Manufacturers say the innovation statement needs to include tax breaks for intellectual property

With the federal government about to unveil new policies in the innovation statement today, a new study suggests Australia needs more competitive taxation for intellectual property. The Australian Advanced Manufacturing Council (AAMC) report focuses on “knowledge-rich manufacturing”. Countries must compete with each other to attract investment, both by foreign and domestic companies, it says. Continue Reading

Australia

Manufacturers say the innovation statement needs to include tax breaks for intellectual property

With the federal government about to unveil new policies in the innovation statement today, a new study suggests Australia needs more competitive taxation for intellectual property. The Australian Advanced Manufacturing Council (AAMC) report focuses on “knowledge-rich manufacturing”. Countries must compete with each other to attract investment, both by foreign and domestic companies, it says. Continue Reading

Free Trade

Wilson Perspectives: The Trans-Pacific Partnership

By any measure, the Trans-Pacific Partnership (TPP) is the 21st century’s most significant trade agreement. In 30 chapters and more than 5,000 pages, it lays down new rules of the road for 12 countries, 40 percent of the world economy, and 26 percent of world trade. From Latin America to the Asia-Pacific, on issues from workers’ rights to digital commerce, this deal will have an impact. It takes a wide-angle, multidisciplinary lens to study all of its aspects. Continue Reading

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