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108- Buffett + $Bil = Burger King- "INVERSION" Deal
115- Simon Cowell MIPCOM- Honored
101- Emmy Awards - 2014 Winners
102-The "MAGIC Of Clicks"


















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108- Buffett + $Bil = Burger King- "INVERSION" Deal
101- Celebrity Scene's PeteAllman honors Mother
115- Simon Cowell at MIPCOM 2014
101- Emmy Nominees - 2014Winners

108- Buffett + $Bill = Burger King- "INVERSION" Deal
••• TVI's Person of theWeek, Warren Buffett greases $3 Billion to make the Burger King Inversion deal happen
••••The $11.4 billion dollar transaction for Canadian warrenbuffettPoM108w.jpgcoffee-and-doughnut chain Tim Hortons Inc., with headquarter in Canada is the latest company to undergo an inversion, which happens when an American company uses a merger to reincorporate as a foreign one.
•••In such a maneuver, which is legal, a U.S. company buys a foreign competitor in a nation with a lower corporate tax rate and shifts its headquarters to that country.
•••• As inversions have gained in popularity in recent years, the US administration has been pushing for new restrictions. The latest in a series of corporate offshore tax-reducing moves, also puts the Obama administration in a difficult spot as it tries to stem the flow of U.S. companies moving to foreign countries with lower tax rates..
•••• Burger King's purchase of Tim Hortons, creating the world's third-largest fast-food company, is one of the highest-profile tax inversions so far..
•••• Some have suggested boycotting the fast food chain, while others have directed their criticism and anger toward the billionaire investor Warren Buffett, whose company Berkshire Hathaway is partly financing the deal with investing $3 billion..
•••• Industry experts said Burger King is especially vulnerable to a backlash because it is a popular consumer brand, unlike some of the pharmaceutical companies that have undertaken other recent high-profile inversions..
•••• But a backlash against Burger King will be short-lived because most people will not be thinking about their patriotism when they are pulling through the drive-through at Burger King, to get a Whooper..
•••• Buffett is famous for arguing that our tax code should be fairer and that the rich and powerful should not get more breaks than middle-income Americans -- views that some say are incongruous with his involvement in.
•••• He has been a staunch advocate of companies and citizens paying their fair share of taxes &emdash; so much so that the administration's proposal to force millionaires to pay the same share of their income in taxes as middle-class families is known as the Buffett Rule..
•••• "How can you hammer a deal for tax policies when the very person your signature tax policy -- the Buffett Rule -- is named after is involved and argues that [the deal] is not tax-motivated?".
•••• Buffett said it made sense for the combined company's headquarters to be in Canada. The companies are roughly equal in market value, and Tim Hortons had sales of $3.2 billion last year, compared with $1.1 billion for Burger King..
•••• "Tim Hortons earns more money than Burger King does," Buffett told the Financial Times. "I just don't know how the Canadians would feel about Tim Hortons moving to Florida. The main thing here is to make the Canadians happy.".
•••• Anger toward Warren Buffett is misdirected. He cannot close loopholes that allow Burger King to claim Canadian citizenship any more than he can close the loophole that allows him and fund managers to pay a smaller percentage of their income in taxes than their secretaries.
•••• The real culprits are members of Congress, who have failed to close these loopholes and have allowed Burger King to claim that it is becoming a foreign corporation for tax purposes even when common sense tells us it is as American as any company could be..
•••• You see, Burger King will continue to serve U.S. customers. It will not undergo much change in ownership. And it will likely continue to have its managers based in the United States. But when it's time to pay taxes, it will claim to be a newly restructured company based in Canada, which has a lower corporate tax rate..
•••• Burger King Worldwide Inc. executives said the move to create a corporate holding company in Canada was not a tax dodge. Instead, they said, it was justified because Canada would be the new company's largest market. They noted that Burger King would remain a stand-alone brand with its headquarters still in Miami..
•••• Proposed restriction curbs probably wouldn't apply to the Burger King-Tim Hortons deal. A House bill has an exception when a company has "substantial business activities," such as 25% of its employees or assets, in the country where it plans to place its headquarters..
•••• Burger King Executive Chairman Alex Behring, who would hold the same role for the combined company, insisted that the deal was "not driven by tax rates.".
•••• Burger King, which is controlled by Brazilian investment firm 3G Capital, saw an opportunity to expand Tim Hortons globally, he said..
•••• The headquarters for the new firm will be in Canada, which would be its "natural home," Behring said. Two-thirds of the new company's revenue will come from Canada, with 20% from the U.S. and 13% from the rest of the world..
•••• The combined federal, provincial and local corporate tax rate in Canada is 26.3%; The combined U.S. corporate rate is 39.1%..
•••• Burger King's overall effective tax rate last year was 27.5%, according to its annual report. Tim Hortons' effective tax rate for the same year was 26.8%..
•••• "We don't expect there to be meaningful tax savings, nor do we expect there to be a meaningful change in our tax rate," Burger King Chief Executive Daniel Schwartz told reporters.
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115- SIMON COWELL, NAMED MIPCOM 2014 PERSONALITY OF THE YEAR
Paris, Sept. 1, 2014
••••• Entertainment industry creative icon Simon Cowell is to be honored as the MIPCOM 2014 Personality of the Year.
••••• The TV and film producer, music label boss and internationally-renowned talent show judge will receive his award at a gala dinner for industry executives at the Carlton Hotel in Cannes on Tuesday 14 October. On Monday 13 October, Cowell will give a keynote interview in the Grand Auditorium of the Palais des Festivals.
•••••One of the best-known faces on TV screens in the world, Cowell has transformed popular culture in the 21st century through his wide-reaching TV and music enterprise.
•••••"Simon Cowell is a visionary producer whose television franchises are on air in almost 200 territories around the world, underlining his status as a global creative icon. In recognition of his amazing career as a creator of international formats and his formidable impact on the entertainment industry as a whole, we are honoured to welcome him to Cannes as the MIPCOM 2014 Personality of the Year," said Paul Zilk, CEO of Reed MIDEM, organiser of MIPCOM.
•••••Cowell's Syco Entertainment is a world-renowned music, film, and television production company responsible for some of the most successful global music and television franchises. Syco's television assets include the two international phenomenon formats: "Got Talent" and "The X Factor" both created by Simon Cowell. The Syco Music roster includes stars such as One Direction, Little Mix, Susan Boyle, Ella Henderson, Il Divo, Labrinth, Cher Lloyd, Fifth Harmony, Alex & Sierra, and Collabro. 
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101-CELEBRITY SCENE - PETE ALLMAN HONORS MOTHER ON HER 93rd BIRTHDAY WITH MUSICIAL CELEBRATION - (TVI Magazine2006/Imagespeople/%23PeteAllmanCSLogo108w.jpg)
•••• Celebrity Scene's Pete Allman, known as ''the man on the scene,'' has been involved in the entertainment business for years, in helping escalate the careers of Lyn Ashley, The Oscar Martinez Dancers and Kirby Van Burch, known as The Prince of Magic.''
•••• Allman first arrived in Las Vegas in 1978 where he opened his own review, ''The Pete Allman Revue,'' which opened at The Fremont Hotel, later moving up the strip to The Marina Hotel, now The MGM.
•••• Allman, who can still belt out a song, segued from singing and journalism for over 40 different publications such as The Las Vegas Tribune, The Hollywood Gazette, Showbiz Magazine, The Las Vegas Hollywood Magazine, lasvegas.net, newsblaze.com, into hosting radio shows in California and Las Vegas, later finding his true love in producing half hour television shows such as The Las Vegan Report, The Las Vegas Hollywood Report, CMX Sports and Entertainment and currently Talk Back at West L.A. College.••••
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101- Emmy Nominees - Award ceremonies Winnerss

"Game of Thrones" earned the most nominations when the 2014 Emmy nominees were announced. The HBO show received 19 nominations, including one in the coveted drama series category. 

Actor in a drama: Bryan Cranston ("Breaking Bad")
Actress in a drama: Julianna Margulies ("The Good Wife")
Drama series: "Breaking Bad" (AMC)
Comedy series: "Modern Family" (ABC)
Mini series: "Fargo" (FX)
TV Movie: "The Normal Heart" (HBO)
Variety Series: "The Colbert Report"
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NEWS PAGE- A Smart90.com Website • >
Smart90.com/news.tvi September- Person of the Week • Warren Buffett

Smart90.com NEWS - 36th Week of 2014NEWS - 37th Week of 2014 NEWS - 38th Week of 2014
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