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Home › News › Government responds to TWG recommendations
Government responds to TWG recommendations
Today the Government released its response to the recommendations of the Tax Working Group. For details of the announcement see the Ministers' statement and the full list of responses to recommendations.
Hon Grant Robertson
Hon Stuart Nash
Minister of Revenue
Govt responds to Tax Working Group report
The Coalition Government today released its response to the recommendations of the independent Tax Working Group report.
The report found that on the whole New Zealand's tax system was working well, but made a number of recommendations to improve fairness, balance and structure.
The Government is not adopting any of the recommendations on capital gains taxation and has agreed no further work is necessary on that aspect of the report.
"The final report covered all aspects of the tax system, and a number of the recommendations will now be considered for inclusion in the Government's Tax Policy Work Programme," Grant Robertson said.
"That includes exploring options for targeting land speculation and land banking.
"We intend to direct the Productivity Commission to include vacant land taxes within its inquiry into local government funding and financing," Grant Robertson said.
"Officials have been directed to prioritise work on the TWG's recommendations on ways to encourage investment in significant infrastructure projects and improve the integrity of the tax system to crack down on tax dodgers," Stuart Nash said.
A refreshed tax policy work programme will be released mid-year.
The Coalition Government reiterated it will not introduce resource rentals for water or a fertiliser tax in this term of Parliament.
Other priorities for the Government this year include progressing legislation for research and development tax incentives; GST on low-value goods from offshore suppliers; a discussion document on a digital services tax, and further work to ensure multinationals pay their fair share of tax.
Grant Robertson and Stuart Nash thanked the Tax Working Group members for their work
A summary of the Government's responses to the recommendations is attached.
The Government's response to the recommendations of the Tax Working Group – 17 April 2019
Printable version: PDF (454 KB) | Word (48 KB)
Today the Government released its response to the recommendations of the Tax Working Group. For details of the announcement see the Ministers' statement.
Endorse the TWG recommendation The TWG recommended retaining the current tax settings and the Government agrees with this recommendation.
Agree no further work The Government considers no further work is necessary.
Note work already underway Work is already underway within Government to consider the recommendation.
Consider for work programme The recommendation should be considered for inclusion in the 2019/20 tax policy work programme (TPWP) and/or other agency work programme.
Consider as a high priority for work programme The recommendation should be considered as a high priority for progression in the 2019/20 tax policy work programme (TPWP) and/or other agency work programme.
Capital gains taxation
Capital and wealth
Environmental and ecological outcomes
The taxation of business
International income taxation
Personal income tax
Integrity of the tax system
Administration of the tax system
GST and financial transactions tax
Corrective taxes
Rec #
Tax Working Group Final Report recommendation
Government's response
The majority of the TWG recommends a broad extension of the taxation of capital gains.
If a broad extension of capital gains taxation was adopted, the TWG recommends that it have the characteristics detailed in Volume II of the TWG report.
Agree no further work required on these recommendations.
The Government intends to explore options for taxing vacant land including as recommended by the TWG, directing the Productivity Commission to include vacant land taxes within its inquiry into local government funding and financing and seek a review of the current rules of taxing land speculators as a high priority for the work programme (TPWP). (see response to recommendations 96 and 97).
3 Do not introduce a wealth tax. Endorse the TWG recommendation
4 Do not introduce a land tax. Endorse the TWG recommendation
5 Adopt the TWG's framework for taxing negative environmental externalities. Consider for inclusion on work programme (TPWP and Ministry for the Environment)
Agree that the Government will not be advancing new environmental tax proposals beyond the current work programme.
a) Support for a reformed Emissions Trading Scheme (ETS) as the centrepiece of emissions reduction efforts, but there should be greater guidance on price and auctioning emissions units to raise revenue.
b) Periodic reviews of the ETS to ensure it is fit for purpose.
c) Emissions should face a price, including from agriculture, either from ETS or a complementary system.
Note work already underway – considered as part of the Climate Change Response Act Amendment Bill. The Interim Committee on Climate Change is also considering the treatment of agricultural emissions.
Water abstraction and water pollution
a) Tax instruments could be considered to address water pollution and water abstraction challenges.
b) Further develop tools to estimate diffuse water pollution.
c) Introduce input-based tax instruments, including on fertiliser, if significant progress is not made in the near term on output-based approaches.
Note work already underway – The Water Taskforce is working to achieve improvements in water quality.
There will be no resource rentals for water in this term of Parliament as per the Coalition Agreement.
These are no plans in this term of Parliament to introduce input-based instruments, including on fertiliser (i.e., a fertiliser tax).
a) Supports the Ministry for the Environment's review of the rate and coverage of the Waste Disposal Levy.
b) Expand the coverage of the Waste Disposal Levy.
c) Reassess the negative externalities associated with landfill disposal in New Zealand to ascertain if a higher levy is appropriate.
d) Review hypothecation of the Waste Disposal Levy to ensure funds are being used in the most effective way to move towards a more circular economy.
Note work already underway – The Ministry for the Environment is currently reviewing the scope and rate of the Waste Disposal Levy.
Supports current reviews by the Government and Auckland Council into introducing congestion pricing.
Note work already underway – There is a project ("The Congestion Question") between Government and Auckland Council to investigate whether or not to introduce congestion pricing in Auckland.
17 Costs associated with the care of land subject to a QEII covenant or Ngā Whenua Rāhui be tax deductible. Consider for inclusion on work programme (TPWP)
18 Consider a fringe benefit tax exemption for public transport. Consider for inclusion on work programme (TPWP)
19 Review various tax provisions specific to farming, forestry and petroleum mining with a view to removing concessions harmful to natural capital, while also considering new concessions that could enhance natural capital. Consider for inclusion on work programme (TPWP)
Other environmental recommendations
20 Recycle some or all of the revenue raised by environmental taxes into measures that support the transition to a more sustainable economy. Consider for inclusion on work programme (TPWP and Ministry for the Environment)
21 Over the longer term, consider an environmental footprint tax or a natural capital enhancement tax. Defer for now, but consider for inclusion on work programme in the longer term (TPWP and Ministry for the Environment)
22 The Government should strengthen its environmental tax capabilities, including with the Parliamentary Commissioner for the Environment. Consider for inclusion on work programme (TPWP, Parliamentary Commissioner for the Environment, and Ministry for the Environment)
23 Commission incidence studies on environmental taxes. Consider for inclusion on work programme (TPWP and Ministry for the Environment)
24 Undertake further work to assess how taxes can complement other environmental policy measures and to work through the design principles in the TWG's framework for taxing negative environmental externalities. Consider for inclusion on work programme (TPWP and Ministry for the Environment)
25 Retain the imputation system. Endorse the TWG recommendation
26 Do not reduce the company tax rate at the present time. Endorse the TWG recommendation
27 Do not introduce a progressive company tax. Endorse the TWG recommendation
28 Do not introduce an alternative basis of taxation for smaller businesses, such as a cash flow or turnover taxes. Endorse the TWG recommendation
29 Retain the 17.5% rate for Māori authorities. Endorse the TWG recommendation
30 Extend the 17.5% rate to the subsidiaries of Māori authorities. Consider for inclusion on work programme (TPWP)
31 Consider technical refinements to the Māori authority rules, as suggested by submitters, in the Tax Policy Work Programme. Consider for inclusion on work programme (TPWP)
32 Change the loss continuity rules to support the growth of innovative start-up firms. Consider for inclusion on work programme (TPWP)
33 Reform the treatment of black-hole expenditure by spreading such expenditure over five years with a $10,000 safe-harbour threshold of upfront deductions for feasibility expenditure. Consider for inclusion on work programme (TPWP)
Consider restoring depreciation deductions for buildings if there is an extension of the taxation of capital gains (subject to fiscal constraints). To manage the fiscal costs, the Government could reinstate building depreciation on a partial basis for:
a) seismic strengthening only;
b) multi-unit residential buildings; or
c) industrial, commercial, and multi-unit residential buildings.
Consider for inclusion on work programme (TPWP)
Consider seismic strengthening work as a high priority for inclusion on work programme (TPWP)
35 Consider tax measures that encourage building to higher environmental standards. Consider for inclusion on work programme (TPWP, MBIE, and Ministry for the Environment)
36 Consider developing a regime that encourages investment into nationally-significant infrastructure projects. Consider as a high priority for inclusion on work programme (TPWP)
Examine the following options to reduce compliance costs:
For immediate action:
a) Increase the threshold for provisional tax from $2,500 to $5,000 of residual income tax.
b) Increase the closing stock adjustment from $10,000 to $20,000 - $30,000.
c) Increasing the $10,000 automatic deduction for legal fees, and a potential expansion of the automatic deduction to other types of professional fees.
d) Reduce the number of depreciation rates, and simplifying the process for using default rates.
Subject to fiscal constraints:
e) Simplify the fringe benefit tax, and simplifying (or even remove) the entertainment adjustment.
f) Remove resident withholding tax on close company-related party interest and dividend payments, subject to integrity concerns.
g) Remove the requirement for taxpayers to seek the approval of the Commissioner of Inland Revenue to issue GST Buyer Created Tax Invoices.
h) Allow special rate certificates and certificates of exemption to be granted retrospectively.
i) Increase the period of validity for a certificate of exemption or special rate certificate.
j) Remove the requirement to file a change of imputation ratio notice with Inland Revenue.
k) Extend the threshold of 'cash basis
l) person' in the financial arrangement rules which would better allow for the current levels of personal debt.
m) Increase the threshold for not requiring a GST change of use adjustment.
The Government should also review and explore opportunities to:
n) Adjust the thresholds for unexpired expenditure, and for the write-off of low value assets.
o) Help small businesses reduce compliance costs through the use of cloud-based accounting software.
p) Consider compensation for withholding agents if additional withholding tax obligations are imposed.
q) Review the taxation of non-resident employees.
r) Review whether the rules for hybrid mismatches should apply to small businesses or simple business transactions.
38 Give favourable consideration to exempting the New Zealand Superannuation Fund from New Zealand tax obligations. Consider for inclusion on work programme (TPWP) – noting the significant economic and fiscal implications associated with this proposal.
39 New Zealand should continue to participate in the OECD discussions on the future of the international tax framework. Note work already underway – New Zealand is currently participating in discussions at the OECD on the future of the international tax framework
40 The Government should stand ready to implement a digital services tax if a critical mass of other countries move in that direction, and if it is reasonably certain that New Zealand's export industries will not be materially impacted by any retaliatory measures. Note work already underway – Officials have been directed to draft a discussion document on the options for taxing the digital economy that will come to Cabinet in May.
41 New Zealand should actively monitor developments and collaborate with other countries with respect to equalisation taxes. Note work already underway – as above
42 Ensure, to the extent possible, that our double tax agreements and trade agreements do not restrict our taxation options in these matters. Note work already underway – as above
Consider encouraging the savings of low-income earners by carrying out one or more of the following:
a) Refund the Employer Superannuation Contribution Tax (ESCT) for KiwiSaver members earning up to $48,000 per annum. This refund would be clawed back for KiwiSaver members earning more than $48,000 per annum, such that members earning over $70,000 would receive no benefit.
b) Ensure that a KiwiSaver member on parental leave would receive the maximum member tax credit regardless of their level of contributions.
c) Increase the member tax credit from $0.50 per $1 of contribution to $0.75 per $1 of contribution. The contribution cap should remain unchanged.
d) Reduce the lower PIE rates for KiwiSaver funds (10.5% and 17.5%) by five percentage points each.
This work would sit alongside the Government's broader work on KiwiSaver, which includes the default provider review and a consideration of options to increase KiwiSaver uptake and contributions.
44 Consider ways to simplify the determination of the PIE rates (which would apply to KiwiSaver). Consider for inclusion on work programme (TPWP)
Recommendations on personal tax are dependent on the objectives of the Government:
a) If the Government wishes to improve incomes for very low income households, the best means of doing so will be through welfare transfers.
b) If the Government wishes to improve incomes for certain groups of low to middle income earners, such as full-time workers on the minimum wage, then changes to personal income taxation may be a better option.
It is proposed to not adopt any of the recommendations on capital gains taxation. As a result there is no revenue to recycle. Consequently it is agreed no further work is necessary.
46 Consider increases in the bottom threshold of personal tax to increase the progressivity of the personal tax system.
47 Consider combining increases in the bottom threshold with an increase in the second marginal tax rate.
48 If (47) is adopted, consider a reduction of the abatement rate of Working for Families tax credits to offset the impact of the increase.
49 Prefer increasing the bottom threshold to introducing a tax-free threshold.
50 Consider an increase in net benefit payments to ensure beneficiaries receive the same post-tax increase as other people on the same income.
51 Consider changes to tax rates and thresholds alongside any recommendations made by WEAG.
52 Do not reduce the top marginal tax rate because it is already low by international standards and it would not increase progressivity of the tax system. Endorse the TWG recommendation
53 The TWG notes that many submissions called for increasing tax personal tax rates to make a material reduction in income equality through the personal tax system. These increases are precluded by the TWG's Terms of reference and the TWG did not undertake an analysis of the options (and their effectiveness). Endorse the TWG recommendation
54 Support Inland Revenue's efforts to increase the compliance of the self-employed, particularly expanding the use of withholding tax as far as practicable, including to platform providers.
Note work already underway – additional operational funding for Inland Revenue is being put towards increasing investigations capability, public awareness campaigns, and new policy initiatives.
Inland Revenue officials are undertaking targeted consultation on a number of proposals to expand the scope of the Schedular Payments rules and address non-compliance of self-employed workers. An update on this work will be provided in the second half of 2019.
55 Support the facilitation of technology platforms to assist the self-employed meet their tax obligations through the use of 'smart accounts' or other technology based solutions. Note work already underway – as above
56 Continue (through Inland Revenue's current work) to use data analytics and matching information for specific taxpayers to identify underreporting of income. Note work already underway – as above
57 Review the current GST requirements for contractors who are akin to employees. Consider for inclusion on work programme (TPWP)
58 Align the definition of employee and dependent contractor for tax and employment purposes. Note work already underway – MBIE
59 Provide more support for childcare costs, with this support best provided outside the tax system. Cross-agency advice should be sought.
60 A review of loss-trading, potentially in tandem with a review of the loss continuity rules for companies. Consider as a high priority for inclusion on work programme (TPWP)
Inland Revenue should have the ability to require a shareholder in a closely-held company to provide security to Inland Revenue if:
a) The company owes a debt to Inland Revenue; and
b) The company is owed a debt by the shareholder; and
c) There is doubt as to the ability/and or the intention of the shareholder to repay the debt.
Consider as a high priority for inclusion on work programme (TPWP)
Further action in relation to the hidden economy, including:
a) An increase in the reporting of labour income (subject to not unreasonably increasing compliance costs on business).
b) A review of the measures recently adopted by Australia in relation to the hidden economy, with a view to applying them in New Zealand.
c) The removal of tax deductibility if a taxpayer has not followed labour income withholding or reporting rules.
Note work already underway – see recommendation 54.
63 That Inland Revenue continue to invest in the technical and investigatory skills of its staff. Note work already underway – see recommendation 54.
Further measures to improve collection and encourage compliance, including:
a) Making directors who have an economic ownership in the company personally liable for arrears on GST and PAYE obligations (as long as there is an appropriate warning system).
b) Departure prohibition orders.
c) Aligning the standard of proof for PAYE and GST offences.
65 The establishment of a single centralised Crown debt collection agency to achieve economies of scale and more equitable outcomes across all Crown debtors. Objectives may be better achieved through greater alignment of agency policies on debt prevention and collection. Cross-agency advice should be sought.
66 That Inland Revenue strengthens enforcement of rules for closely-held companies. Consider as a high priority for inclusion on work programme (TPWP)
67 Explore options to enable the flexibility of a wider gap between the company and top personal tax rates without a reduction in the integrity of the tax system. Consider for inclusion on work programme (TPWP)
Tax secrecy and tax transparency
The Government should:
a) Fund oversampling of the wealthy in existing wealth surveys.
b) Include a question on wealth in the census.
c) Request Inland Revenue regularly repeat its analysis of the tax paid by high wealth individuals.
d) Commission research on using a variety of sources of data on capital income, including administrative data, to estimate the wealth of individuals.
69 The TWG strongly encourages the Government to release more statistical and aggregated information about the tax system (so long as it does not reveal data about specific individuals or corporates that is not otherwise publicly available). The Government could consider further measures to increase transparency as public attitudes change over time. Consider for inclusion on work programme (TPWP)
70 The TWG encourages Inland Revenue to publish or make available a broader range of statistics, in consultation with potential users, either directly or (preferably) through Statistics New Zealand. Consider for inclusion on work programme (TPWP)
71 The TWG encourages Inland Revenue to collect information on income and expenditure associated with environmental outcomes that are part of the tax calculation. Consider for inclusion on work programme (TPWP)
72 Any further expansion of the resources available to the Ombudsman should include consideration of provision for additional tax expertise, and possibly support to manage any increase in the volume of complaints relating to the new Crown debt collection agency proposed by the TWG. Agree no further work required at this stage unless there is an unsustainable increase in complaints.
Taxpayer advocate service
73 Establish a taxpayer advocacy service to assist with the resolution of tax disputes. Agree no further work required.
74 Consider a truncated tax disputes process for small taxpayers. Consider for inclusion on work programme (TPWP)
The development of tax policy
The following principles should be applied in public engagement on tax policy:
a) Good faith engagement by all participants.
b) Engagement with a wider range of stakeholders, particularly including greater engagement with Māori (guided by the Government's Māori/Crown engagement framework).
c) Earlier and more frequent engagement.
d) The use of a greater variety of engagement methods.
e) Greater transparency and accountability on the part of the Government.
Note work already underway – officials have provided Ministers with a public engagement framework which incorporates the principles recommended by the TWG. Ministers are considering releasing this framework for public feedback.
76 The TWG notes the need for the Treasury to play a strong role in tax policy development, and the importance of Inland Revenue maintaining deep technical expertise and strategic policy capability. Note work already underway – Inland Revenue continues to be committed to investing in the technical skills and capability of their investigation staff.
77a The TWG encourages the continuing use of purpose clauses where appropriate. Agree no further work required
77b Include an overriding purpose clause in the Tax Administration Act 1994 to specify Parliament's purpose in levying taxation. Agree no further work required
78 Periodically review the charitable sector's use of what would otherwise be tax revenue to verify that intended social outcomes are being achieved.
Note work already underway – the Government added a review of charities and non-profit organisations to the TPWP in 2018.
Department of Internal Affairs (on behalf of the Minister for the Community and Voluntary Sector), is currently modernising the Charities Act 2005.
79 The TWG supports the Government's inclusion of a review of the tax treatment of the charitable sector on its Tax Policy Work Programme, as announced in May 2018. Note work already underway – on the TPWP
80-81 The TWG notes the income tax exemption for charitable entities' trading operations was perceived by some submitters to provide an unfair advantage over commercial entities' trading operations. The TWG notes, however, that the underlying issue is the extent to which charitable entities are accumulating surpluses rather than distributing or applying those surpluses for the benefit of their charitable activities. Note work already underway – see rec 78
82 Consider whether New Zealand should apply a distinction between privately-controlled foundations and other charitable organisations Consider for inclusion on work programme (DIA)
83 Consider whether the deregistration tax rules could be amended to more effectively keep assets in the sector, or ensure that there is no deferral benefit through the application of these rules. Note work already underway – on the TPWP
84 Review whether it is appropriate to treat some not-for-profit organisations as if they were final consumers, or, alternatively, whether it is appropriate to limit GST concessions to a smaller group of non-profit bodies such as registered charities. Consider for inclusion on work programme (TPWP)
85 Consider whether the issues identified by the TWG in relation to charities have been fully addressed or whether further action is required, following the conclusion of the review of the Charities Act 2005. Consider for inclusion on work programme (TPWP)
86 No reduction in the GST rate. Endorse the TWG recommendation
87 No introduction of exemptions to GST. Endorse the TWG recommendation
88 The Government should monitor international developments in the area of applying GST to financial services. Endorse the TWG recommendation
89 No application of GST to explicit fees charged for financial services. Endorse the TWG recommendation
90 No financial transactions tax at this point in time. Endorse the TWG recommendation
91 The TWG has already reported to Ministers on the issue of GST on low-value imported goods, and the Government recently introduced legislation in December 2018 advancing proposals to address the issue. Note work already underway – the Taxation (Annual Rates for 2019-20, GST Offshore Supplier Registration, and Remedial Matters) Bill was introduced in December 2018.
92 The TWG supports developing a framework for deciding when to apply corrective taxes. Agree no further work required
93 Review the rate structure of the alcohol excise with the intention of rationalising and simplifying it. Agree no further work required
94 Prioritise other measures to help people stop smoking before considering further large increases in the tobacco excise rate beyond the increases currently scheduled. Note work already underway – The Ministry of Health is leading cross-agency work on tobacco policy, looking at both tax and non-tax measures to support Smokefree Aotearoa 2025.
95 Develop a clearer articulation of the Government's goals regarding sugar consumption and gambling activity. Agree no further work required
96 The Productivity Commission should include vacant land taxes within its review of local government body financing.
Consider taxing vacant land held by land-bankers as a high priority for inclusion on work programme (TPWP).
The Government intends to direct the Productivity Commission to include vacant land taxes in its inquiry into local government funding and financing.
97 Consider that vacant land taxes are best levied at the local rather than the national level.
98 Repeal the ten-year rule regarding selling property for a gain caused by changes in land use regulation. Consider as a high priority for inclusion on work programme (TPWP)
99 Require disclosure of IRD numbers on the Land Transfer Tax Statement when transferring a main home. Consider as a high priority for inclusion on work programme (TPWP)


The Arc of Katy Board of Directors cordially invites you to be part of our 2019 Gala on Friday, May 3, 2019, at the Omni Houston Hotel at Westside, 13210 Katy Freeway, Houston, Texas. This year's Gala committee is planning a memorable evening of fine dining and entertainment while raising funds to help us maintain programs that empower and enrich the lives of individuals with intellectual and developmental disabilities (I/DD) and their families.
Please consider supporting those with I/DD by becoming a Gala Sponsor or Underwriter or as a donor for our Live or Silent Auctions. Your commitment between now and March 6, 2019 will guarantee recognition in our pre-Gala promotions. We also will acknowledge your support in our print material the evening of our event.
Because of the generosity of community members like you, The Arc of Katy continues to open the doors of opportunity for individuals with I/DD and their families. Since the Gala is our major fundraiser for the year, your participation is critical to success of ongoing and planned programs. The funds generated from our Gala support high quality, safe, affordable programs that provide skills development, social enrichment and community service activities. Your support allows The Arc of Katy to continue our current day program, social and recreational events, and other programs for individuals with I/DD. Further, with your support, we hope to expand and provide new programs and resources for youth and adults with I/DD and their families in our community.
We will again this year, recognize and celebrate some of our Katy Hometown Heroes who make Katy a great place to live, work and thrive. We also will celebrate, honor, and recognize the many accomplishments of our participants in The Arc of Katy programs. Together we can make a difference in the lives of individuals with I/DD.
Thank you for being heroes for The Arc of Katy participants!
The Arc of Katy is a non-profit 501(c)(3) corporation (tax-exempt ID 76-0354104) that works to provide opportunities for individuals with intellectual and developmental disabilities (I/DD) that enable each person to be included as a respected and active member of their community throughout their lifetime.
The Arc of Katy works to create opportunities for all children and adults with cognitive, intellectual and developmental disabilities that enable each person to be a participating and respected member of our community and to grow in mind, body and spirit.


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LEARN MORE Nicéphore Niépce House Photo Museum The world Oldest Photographic Studio and Lab LEARN MORE Nicéphore Niépce House Photo Museum The Invention of Photography LEARN MORE PRESENTATION, 27 SEPTEMBER 2018 The Pyréolophore invented by the Niépce brothers appears into le Musée des Arts et Métiers
A National Heritage Site preserved by the Photography School Spéos, labelled "Maisons des illustres" by the French Ministry of Culture, with the sponsorship of the Académie des sciences & de l'Académie des beaux-arts
The reference website about the inventor of Photography
"Point de vue du Gras", first photograph by Niépce.
In 1999, by investigating this historical house that had remained unexplored until then, Pierre-Yves Mahé, Director at the Spéos Photography School, wanted to walk in the footsteps of Niépce, so as to rediscover the path of the man who made the very first photograph.
Free Access to "Niépce correspondance et papiers"
The two volumes of the print edition of "Niépce correspondance et papiers"
Put online by the Niépce House with the sponsorship of the Académie des sciences and the Académie des beaux-arts, "Niépce correspondance et papiers" by Manuel Bonnet and Jean-Louis Marignier contains
the largest number of documents ever assembled on the inventor of photography.
The world's Oldest Photographic Studio and Lab
The world's oldest photographic studio and laboratory
The photographic studio and lab of Fortuné Joseph Petiot-Groffier is the oldest existing we know of at present (thanks to the receipts, the chemicals can be dated back as far as 1840-41). Since the summer of 2010, the last pieces of this laboratory are on show in the Nicéphore Niépce House.
Initiated by the museum Maison Nicéphore Niépce, with the collaboration of Jean-Louis Bruley, Manuel Bonnet and the mairie de Saint-Loup-de-Varennes, the " Route de la Photo " — a series of photo spots — invites you to discover Burgundy following the footsteps of Nicéphore Niépce, the inventor of photography. To take a picture of the place linked with Niépce and the invention of photography, please put your camera on the monopod! The first 5 photo spots are already set up in Saint-Loup-de-Varennes. Until the remaining photo spots are set up, you can check out the entire "Route de la Photo" on our interactive map.
Learn photography in Paris, Biarritz and London with Spéos, International Photography School
Prepare your visit to the Nicéphore Niépce House Museum
The house where Niépce took the first photograph in history
Adults: €6 / Children: €3 / Students: €4,50
For off-season visits, please consult Spéos for a quote.
The Invention of Photography
The Pyreolophore

redpajama_set_name: RedPajamaCommonCrawl


On Tuesday 12th September, President Michael D Higgins hosted a wonderful reception for learners and tutors from Adult Learning Centres around the country at Áras an Uachtaráin. Representing KWETB were students Lee Mitchell, Tanya Byrne and Liz Corkish and Adult Literacy Organiser Niamh Maguire. President Higgins is the Patron of the National Adult Literacy Agency and the event was organised to mark Adult Literacy Awareness week.
All of those present have participated in events promoting adult learning and encouraging others to take the first step back to education. President Higgins welcomed the group to the Áras and congratulated the students for their commitment and courage both in returning to education and in supporting others to do the same. President Higgins told the group that reading is fundamental to our independence and sense of well-being, it clears our thoughts and widens our perspective.
It was a very special occasion that Lee, Tanya, Liz and Niamh will remember for many years to come!


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Three More William and Mary Students Join Right to Vote Lawsuit; Court Hearing Set for Tomorrow Morning
Case to be heard at 11:30 a.m., Tuesday, March 2, in U.S. District Court in Norfolk
Three William and Mary students have joined forces with the ACLU of Virginia and another student who filed a lawsuit last Thursday to compel the Williamsburg registrar to allow him to vote in local elections. The four students, all of whom intend to run for the Williamsburg City Council in May, must be registered to vote and have collected 125 signatures by March 2 in order to be on the ballot.
Tomorrow morning, U.S. District Court Judge Raymond Jackson will hear oral arguments on behalf of three of the students (one was allowed to register shortly after his case was filed on Friday). He is expected to decide immediately after the hearing whether or not to issue a temporary injunction compelling the registrar to allow the students to register.
"Our plaintiffs are typical of many college students," added Willis. "They leave home for school and become politically involved in their new communities. But when they try to vote there, they are told to register at their parents' address -- in a community where they do not live, where they have no intention of living in the future, and where they have no interest in local affairs."
The four William and Mary students are Seth Saunders, Luther Lowe, Serene Alami, and Robert Forrest. Saunders lives in Williamsburg, but his mother lives in Tappahannock and his father lives in Hanover County. He was told to register in Hanover because his father claims him as a dependent for income tax purposes.
Lowe is from Arkansas but has established residency in Williamsburg. He pays instate tuition and is a member of the Virginia National Guard. He was told to register using his parents Arkansas address because they claim him as a dependent.
Alami lives in Williamsburg but was told to register in at her parents' address in Roanoke. Forrest , who did not complete a special questionnaire designed for suspected temporary residents, was first denied the right to vote, but told that he could last Friday after informing the registrar that he was no longer a student.
Under Virginia's voting laws a person must have an abode and be domiciled in the place where they register to vote. Domicile is defined as the place where one lives and intends to remain for an indefinite amount of time, but the courts have made it clear that even homeless people have a right to vote.
ACLU of Virginia legal director Rebecca K. Glenberg represents the four students. She is joined by Williamsburg attorney Richard E. Hill, Jr. in representing Lowe, Alami, and Forrest.
Contact: Kent Willis, Executive Director, ACLU of Virginia, 804-644-8022
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I began explaining some style definitions and descriptive terms commonly used by winemakers as they discuss and evaluate the labors of their fruit. Here I continue on with the topics of taste and smell that were cut from my last column to be pasted here for your enjoyment.
What many people run in fear of when mistakenly saying a wine (particularly reds) is too dry are overly tannic wines that leave a bitter flavor and extreme puckering astringency. Many people confuse bitterness and astringency. Bitterness is a flavor. It's somewhat difficult to describe without making you taste something bitter, but if you've ever swallowed one of those gigantic horse-pill medicines, you've experienced bitterness.
Astringency on the other hand is a textural sensation. It's that roughened feeling you get in your mouth where it seems like all your saliva has mysteriously vanished and been replaced with gritty sandpaper. The two are easy to confuse as things that are bitter tend to be astringent, and vice versa. Just remember, one's a flavor, one's a sensation.
That brings us to tannins, which are the compounds in red wine that give it that drying, mouth roughening sensation. In well made wines, the tannins provide a rich, full, dense mouthfeel to the wine, and are often referred to as supple. Wines that have been over-extracted tend toward that harsh finish that produces tasting room moments which would make the producers of the bitter beer face commercials proud.
I've heard many a wine taster ask, "How do they get the apple in there? Do they just add some in?" Grapes are fruit, so it's not all that peculiar to have a wine that has a fruity flavor. Grapes are interesting in that they can produce a wide range of aromatic compounds that are similar to other fruit in how they smell and taste.
Toss in the compounds produced by yeast during fermentation, and the range of possibilities is huge. So all those pompous wine descriptions you read where the wine snob talks about cherries, and plums, and all sorts of other fruit terms, well there is some credence to that.
The same goes for spicy flavors like black pepper and anise. Since many wines are aged in charred oak barrels, you also tend to get many flavor compounds that are smoky, or have a sweet vanilla essence, which is formed when certain compounds in the wood break down during the roasting process in charring the barrels.
The trick to this descriptive method is training yourself to associate what, for instance, say a strawberry smells like with the word strawberry, since most people simply haven't trained themselves to rely on smell as a distinct sense in defining things.
To prove the point, wear a blindfold the next time you rummage through your spice cabinet, and see how many smells you can associate with the name of the spice you stick under your nose (and this is with obvious standards that have no competition from other smells).
When in Sedona, be sure to visit: Javelina Leap Vineyards and Winery, 1565 Page Springs Road, Cornville, AZ 86325 (928) 649-2681 • www.javelinaleapwinery.com Open weekends or by appointment.


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IN : 5G commercial launch
Sunrise launches 5G in Switzerland, Swisscom announces its plan
Sunrise 5G network is live in more than 150 cities across Switzerland
In April 2019, Sunrise announced its 5G network is live in more than 150 cities across Switzerland. This is a fixed wireless access service using the 700 MHz and 3.5 GHz bands. First customers are free of charge as an introductory offer. PCs, laptops, tablets and smartphones simply connect to the Sunrise Internet Box via Wi-Fi at home or in the office. Its mobile and business mobile users can upgrade to 5G for an additional CHF10 (USD10) per month. 5G mobile data package with unlimited download and priced at CHF59 per month will also be made available for both business and residential subscribers. The company announced that that customers will initially benefit from Internet speeds of several hundred Mbps. And as the rollout of the network continues, bandwidths will continuously reach fiber speeds of 1 Gbps. 5G coverage includes 152 cities, towns and villages across the country, with each location aiming for between 80% and 98% population coverage
Earlier in March, Sunrise, Swisscom and Salt, acquired several frequencies in the auction organized by the Confederation. The auction covered blocks of frequencies within the 700 MHz, 1400 MHz, 2.6 GHz and 3.5 GHz ranges. Swisscom will pay 195.6 million, Sunrise 89.2 million and Salt 94.5 million. Dense Air – a British operator controlled by the US group Airspan – the fourth company to have applied to the auction, didn't purchased any 5G frequencies.
Swisscom announced plans to offer 5G throughout Switzerland by the end of the year and the first commercial 5G smartphone model which is expected to be available from May. The 5G device comes from the manufacturer Oppo, and will be followed by other brands such as LG (from May), Samsung (from July) and Huawei (third quarter). The service will be available for an additional fee of 10 or 20 Swiss francs (9 and 18 euros) to the 4G monthly subscription.
← Verizon's commercial 5G network went live
Canada concluded 600 MHz spectrum auction raising 2.30 billion euros →


I can't believe it's almost Christmas. Time flies in Brazil! It has become increasingly difficult to speak and type in English so I will apologize in advance for my grammatical errors. Luckily I have spell check still. The culture here in Brazil is very different than that in the US and as I have been here 4 months I have learned a lot about this Brazilian culture. Just like the US, Brazil is a very large country with many sub-cultures and different social norms so when I speak of my opinions and experiences with Brazilians I am not talking about all of Brazil or all of the Brazilians in general.
My Portuguese is coming along quite well. I have had my first dream in Portuguese a couple of weeks ago. I can understand people and their conversations in the streets when I walk by without trying too hard. I also have to write journals for my Rotary district here in Brazil and I completed the second one in complete Portuguese. The Brazilians here never think that I'm an American! When I talk to someone I have never met before and they notice my accent they always ask if I'm from Portugal or Argentina. I consider that a compliment because those countries are a lot more similar than the US is. What's even better is to see their reaction when I explain how I learned how to speak almost fluently in four months.
It's amazing what just talking can get you, all the things you can learn. I was on the way back from a Rotary RYLA event in the largest city in my state, Joinville, on the bus a met a German man. We talked for the whole two hours to his city and I got his contact and he said that if I was ever in the city I could come over. This is just one of the examples but for sure it's better to talk than just stay on facebook. Thank God my phone was dead.
I changed host families at the end of December. I have my parents who each have their own business. I have a 19 year old host brother, his name is "Deyvid". I also have a 17 year old host sister, Paola. She already went on exchange to Thailand the last year. I'm liking my new host family, but I feel more like a friend here than an actual part of the family. I still talk to my first host family and sometimes eat lunch with them.


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Leadership Diversity is Crucial for Small Business
Leadership diversity becoming more important for small business owners. Check out this powerful article from Puget Sound Business Journal. #diversity #diversityandinclusion #smallbusiness
Pride is Culture
June is #pridemonth. Check out this fascinating digital series from Colorlines. It highlights the contributions of a diverse range of cultural and artistic icons - from Frida Kahlo to James Baldwin to Gladys Bentley.
There Is No Culture Without LGBTQIA+ Pride | Colorlines
Last week, a group of leading Asian American executives launched the Asian American Foundation, an organization aimed at increasing opportunities for Asian Americans and Pacific Islanders (AAPI) and putting a stop to anti-AAPI violence and discrimination. The foundation's board pledged $125 million—the biggest philanthropic commitment ever made in support of AAPI groups and causes—and a range of partners (including McKinsey) together pledged another $125 million.
A 2019 McKinsey analysis showed that Asian leaders made up just 3 percent of Fortune 500 CEOs—half the Asian American share of the US population. To advance workplace equity, organizations should start by tracking representation along the promotion pipeline, identifying where there are drop-offs, and asking why those drop-offs are occurring. Experiences can vary significantly across subgroups—which means collecting disaggregated data can yield important insights.
Source: McKinsey & Co, May 12, 2021 #stopasianhate
Growing Black Wealth
An inaugural group of leading national CEOs and organizations from across business, nonprofit, philanthropy, and academia have come together to combat the racial wealth gap with the launch of NinetyToZero. Driven by the goal to transform the economic landscape that has led to a 90% racial wealth gap between white and Black Americans,
NinetyToZero seeks to bring deliberate, collective action to counteract centuries of discrimination, segregation, and financial exploitation -- so that all Americans have the opportunity to thrive. Closing the racial wealth gap could increase the U.S. GDP by $1.5 trillion in the next 10 years.
Source: NinetyToZero You can view the announcement here: https://tinyurl.com/nt2mczy8
#blackwealth #blackbusinessmatters
Stop Asian Hate
Violence and hate speech against Asians and Asian Americans have increased sharply since the start of the coronavirus pandemic, but unfortunately the United States has a long history of marginalizing and othering people of Asian descent.
The insightful and though-provoking documentary series Asian Americans was first presented in 2020. In light of recent events, PBS is now streaming all episodes for free.
https://www.pbs.org/show/asian-americans/
Voices of the Civil Rights Movement
Celebrate #BlackHistoryMonth - discover new perspectives and deepen your knowledge by checking out Comcast NBCUniversal's Voices of the Civil Rights Movement platform. Launched in 2013 to commemorate the 50th anniversary of the March on Washington, today the project presents more than 17 hours of gripping firsthand accounts, historical moments and stories submitted by the public .https://voicesofthecivilrightsmovement.com/
Boss: The Black Experience in Business
In honor of #BlackHistoryMonth, let's celebrate the innovations of America's Black #entrepreneurs. This PBS series, first aired in 2019, highlights the achievements of inventors, business builders and executives of African descent. You can stream many episodes now at https://lnkd.in/gdFP2ac
As we move beyond the tumult of 2020, here's to a Healthy & Happy New Year in 2021!
Brands go pop!
When I first wrote about Pop Up stores in 2009, I noted these temporary brick & mortar locations as responses to important market trends - widespread recession driven retail vacancies and the launch of unique fashion brands such as Gucci sneakers and Rachel Roy.
Nearly eight years later, as more shopping increasingly takes place online - at Amazon.com, Walmart.com or the virtual world of your favorite mall-based retailer - Pop Up stores are providing shoppers and brands with important opportunities to connect.
Pop Ups allows brands to create a unique shopping event for their customers, aligning the brand's positioning with an IRL experience.And we know consumers are more likely to be interested in brands that provide an experience, not just the acquisition of "stuff". When GOOP (Gwyneth Paltrow's lifestyle brand) opened a popup location for four weeks in Dallas, brand aficionados lined up around the block to experience the GOOP lifestyle the brand advocates in its online positioning.
Pop Ups can reinforce the customer's connection through exclusivity.E-commerce is mass commerce – anyone with a credit card and an internet connection can shop online, even for the most luxurious products.But a popup styling shop is available for just a lucky few Parisians, helping to solidify consumers' alignment with the super-premium attributes of those brands.
A Pop Up shop can create opportunities for re-branding or re-positioning.Manufacturers can use these temporary retailers as a controlled environment for testing new products or service concepts.Amazon's popup stores offerings have expanded from locations that focused a data-curated selection of books to outlets now highlighting the company's devices such as the Kindle and Echo.
These brand driven strategies are aligning with increased interest from commercial landlords in taking on temporary tenants. While the general economy has improved, property owners in cities like New York are facing rising retail vacancies. And malls across the US are suffering shuttered stores and declining foot traffic. The result is a greater willingness to consider (and even seek out) popup retail as a way to bring in some rental income.
Some thoughts for marketers:
Do you think this sales channel will increase in the future?
Are Pop Ups a way for brands to address the desire for "high-touch" among some consumers?
owning the experience
There is growing evidence that consumers are becoming less interested in conspicuous consumption. From Millennials, who are (sometimes unwillingly) slow to launch their own independent households to Baby Boomers who are downsizing into smaller, more urban locations to the growing impact of Mari Kondo's KonMari method of decluttering - living with less is an important new cultural trend.
Coupled with this trend away from consumption of stuff is the trend toward using our time and money for Experiences. You can look to social media - when was the last time a friend shared an image of a new purchase, such as a car or house? Yet our newsfeeds are full of pictures of exotic trips, restaurant visits, concerts and sporting events.
The new campaign from Groupon highlights this insight. The TV ads compare the "Haves" and their mansions full of gaudy stuffy and the "Have-Dones" who are engaged in life through experiences like sky-diving, dining out, getting spa treatments or visiting a fun-park. In a press release for the campaign launch, Vinayak Hegde, Groupon's CMO highlighted that this new focus is based on research findings that experiences been scientifically proven to make consumers happier.
Two immediate takeaways from the new campaign:
The "Haves", with their collections of gaudy stuff are cast as older and unsociable. "Have-Dones" by contrast are youthful and spirited. Which portrayal is more aspirational is pretty obvious.
Experiences are shareable - participants are shown enjoying activities with a good friend, a spouse, children - evidence of the experience is shared with the larger group of friends and family via selfies and social media.
The TV ads close with "If you're going to own something, own the experience." Some thoughts for marketers
Are there ways to enhance the experiential qualities of your product/service?
How important is shareabilty for your consumer?


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Peter Brant
Harry Brant, Socialite Son of Top Art Collector Peter Brant, Is Dead at 24
He was a prominent socialite within the New York fashion and art worlds.
Alex Greenberger
Brant Foundation Will Open Manhattan Space in March with Basquiat Show
The space, formerly the home of Walter de Maria, will be open in March of 2019.
Sep 6, 2018 9:01 am
Vincent Fremont Named CEO of ARTnews, Ltd.
Vincent Fremont, a cofounder of the Andy Warhol Foundation, has been named CEO of ARTnews Ltd., the parent company of this magazine.
Art in America and ARTNews Team Up as Worlds Largest Art Media Platform
Today it was announced that Art in America, along with our sister publications (The Magazine Antiques and Modern) will join forces with ARTNEWS S.A. Peter M. Brant, who has owned Art in America since…
Lindsay Pollock
Jul 29, 2015 4:09 pm
City Slicker: Cowboy Fanatic Dylan Brant Curates Show at Venus Over Manhattan
On a recent afternoon, Dylan Brant, stepson of media mogul and art collector Peter Brant, whom he refers to as "Dad," was in the office at Venus Over Manhattan, Adam Lindemann's gallery on the Upper…
M. H. Miller
Brant Sets Down in the East Village, Opening With a Dan Colen Blowout
Collector Peter Brant's decision to use Walter De Maria's palace of a home and studio in the East Village as an exhibition space, for a show of new work by Dan Colen, seems likely to elicit some…
Morning Links: Construction Edition
The board of the performing arts center planned for ground zero has scuttled the design for the building by Frank Gehry. Said Gehry: "They should do what they want. I don't want to go where I'm not…
The Editors of ARTnews
Qatar May Have Purchased Warhol's 'Eight Elvises'
A few days ago the video for the Foundation for Art and Preservation in Embassies' impressively stacked Andy Warhol panel—moderated by Bob Colacello Peter Brant, Donna De Salvo, Larry Gagosian, Jane H…
Dan Duray
Q + A With David Altmejd
For 37-year-old, New York-based artist David Altmejd, sculptures, like human bodies, generate a certain energy. Altmejd's current show, at the Greenwich, Conn., Brant Foundation-established by Brant
Brienne Walsh


This lovely and spacious neighborhood is located near Barbourmeade in the east end of Louisville. With wonderful homes with character and charm, this is an ideal place for anyone. Near the Gene Snyder Freeway there is great access to the downtown Louisville area. Also very close to The Summit Shopping area, shopping, dining, entertainment and work are very convenient. For more information visit www.summitonline.com for upcoming events and activities in the area.


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Author: Robert Louis Stevenson
When young Jim Hawkins meets Billy Bones, he quickly becomes intrigued by the mysterious former pirate. But little does Jim know that their meeting will soon send him on a path of swash-buckling adventure across the ocean in the attempt to track down the treasure marked on a pirate's map...
NOT AVAILABLE TO PURCHASE SEPARATELY
Jim Hawkins is the son of the innkeepers of the Admiral Benbow near Devon and becomes fascinated by a mysterious lodger, the old seaman Billy Bones. It soon becomes apparent to Jim that Billy Bones is in hiding from a man with one wooden leg and he is also in possession of a much sought after pirate's treasure chest. When Billy Bones suddenly drops dead, Jim flees, taking with him an oilskin packet from within the chest. It turns out that Jim has taken a map detailing the whereabouts of Captain Flint's treasure. A swash-buckling adventure aboard the Hispaniola ensues as Jim attempts to track down the treasure with the help of a one-legged sea cook Long John Silver, Captain Alexander Smollett, Squire Trelawney and Dr. Livesey among others. But all is not as it seems. Is Long John Silver really trustworthy? After all Bones did warn him of a man with one leg...
Only sold as part of the following collections:


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Lie Like a God
by Daniel Walker | Feb 8, 2021 | Feel the Burn
SATAN IS A LIAR, THAT'S HOW YOU KNOW HE'S HONEST
Another tactic of Anti-Satanists is to allege you can't believe what Satanists say about Satanism, since Satan is a liar and thus we must be lying.
This seems to pose the question of why we publicly admit to Satanism at all, and surely the outwardly faithful should be under suspicion of secret Satanism instead? In Children of Lucifer, Rubin Van Luijk even writes that medieval manuals for hunting heretics warned to watch for "outstanding piety, care for those in need, and seemingly god-fearing way of life" to catch the true unbeliever.
Poorly thought out though it may be, this is still a better vector for Anti-Satanists than the more common arguments about "evil," because a lie may be tangible. You can't prove whether someone is "evil" in concrete terms (barring a routine soul smear, of course), but you CAN catch them in a lie.
Or at least, you'd think. As we all know from lived experience, actually attempting this usually results in not much at all except denialism, cognitive dissonance, and being blocked by Ben Shapiro fans on Twitter.
And the real kick in the ass is: In many cases, the most effective way to be branded a liar is actually to tell the truth.
Title: "Truth Coming From the Well Armed With Her Whip To Chastise Mankind." So, not much left to the imagination.
I'm sorry to break it to you, but the reason I'm bringing this up is topical: In a Guardian opinion piece this week, UK doctor Rachel Clarke testified "I've been called Satan" for her public statements about the COVID-19 pandemic. Not because she's lying, but because she's not.
"Last night a charming 'skeptic' sent me this," Clarke writes: "'You have clearly sold your soul and are nothing more than a child abuser destroying futures. […] I do not consent to your Satanic ways." (Which of course that party will have to bring up with the Satanic ways and means committee.)
Her disclosures aren't remarkable: Mostly just that the pandemic is real and doctors are having a hard time, all things that are not only true but self-reinforcing, like the rules about not petting the animals at a non-petting zoo. You can try to disregard them, but something will solve for that variable sooner or later if you do.
And yet they call her a liar and also the devil. Because while you can objectively prove the truth or falsity of empirical statements, in most cases you won't.
This is not a recent problem. Writing in 1845, American abolitionist William Lloyd Garrison noted that although the truth about slavery was right in front of people's eyes, they simply chose not to believe it.
To be clear, I'm not comparing being a doctor in the UK to being a slave in the American South–I've spent too much time in the lab developing cancel cultures to trip into that. I just happened to read both of these sources on the same day, and they both happen to reflect on this theme.
"They are stubbornly incredulous whenever they read or listen to any recital of the cruelties which are daily inflicted," Garrison writes. Anti-abolitionists just didn't believe slavery was that bad, "And they affect to be greatly indignant at such enormous exaggerations, such wholesale misstatements, such abominable libels on the character of the southern planters."
Abolition skeptics were of course perfectly aware that slaves were, you know, enslaved. They just posed incredulity at the suggestion that being a slave was an unpleasant or violent experience–as if, once crossing the moral boundary of slaving, slavers remained arbitrarily squeamish about other violence.
"This is a bit of a cliche down here, Colonel, but in your case you really did bring this on yourself."
Frederick Douglass (for whose autobiography Garrison was writing a preface) testified that the lives of black slaves exposed a highly transitive quality about truth as well. Observing that his anonymous father was very likely his first master, Douglass noted that so many men forcibly fathered children by their slaves that it actually undermined the religious underpinnings of slavery. Or at least, it should have.
Such abuses "will do away the force of the argument that god cursed Ham, and therefore American slavery is right," Douglass wrote. See, Noah curses his son Ham's descendants in Genesis, and American slavers insisted that the whole continent of Africa descended from this one cursed man, and thus slavery had its roots in scripture.
But "if the lineal descendants of Ham are alone to be scripturally enslaved, it is certain that slavery at the south must soon become unscriptural, for thousands are ushered into the world, annually, who, like myself, owe their existence to white fathers." And so the slave-owning class had no choice but to admit that the institution had strayed outside the bounds of Genesis.
Or so you'd think. In practice of course, they did no such thing. The facts were undeniable, but in the process of transitioning to an unavoidable conclusion the facts just kind of got lost for several hundred years.
So despite the technical definition of the word, a lie is not necessarily a falsehood. In practice if not on paper, a lie is that which is most inconvenient or (pardon the phrase) damning for the person making the judgment–whether it's true or not.
And doubtless you've observed this is also the nature of the people's discourse about Satan and Satanists, who always happen to most resemble whatever or whomever the Anti-Satanist is already the most likely to vilify. As we know from reading Pagels, this is precisely how the devil myth developed to begin with.
So of course we're to believe that Satan is the "Prince of Lies." He's prince of whatever they want to safely undermine. Even the word devil derives from the Greek "diablos," which can mean "slanderer."
But as we also know, a lot of things they call lies turn out to be true in the end. Or more honestly, in the beginning.
"People are going to get the wrong idea about this, aren't they?"
John T Gallagher on February 18, 2021 at 2:18 am
Amazing and Enjoyable article…


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Excess sodium increases the production of sweat and makes you lose valuable minerals and trace elements.
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The German MountainBIKE Magazine took a closer look at the new, acid-free X-NUTRIO® Hypotonic Fuel. Their result: four of five possible stars.
2/2012 (Nr. 148) "Running", one of the leading running magazines in Germany tested X-NUTRIO® Hypotonic Fuel.


Senaryo : Laurent Tuel, Simon Moutairou.
Oyuncular : Jean Reno, Gaspard Ulliel, Vahina Giocante, Sami Bouajila , Isaac Sharry, Alberto Gimignani, Eric Challier, Julian Negulesco, Franco Trevisi, Albert Goldberg, Mirza Halilovic, Vladimir Milivojevic, Nicolas Bridet, Tony Gaultier, Jean-Paul Zehnacker, Philippe Leroy, Gisèle Casadesus, Jeff Hatchikian, Yan Brian, Jean-Michel Chapelain, Anton Yakovlev, Michel Ferracci, Fabrice Bagni, Kevork Alexanian, Ruben Bakar, Alain Zef, Jean-Yves Freyburger.
Yapımcı Firma : Alter Films, Thelma Films.