Magic years augusta maine: Skcdc – Magic Years | Augusta ME Child Care Facility

Опубликовано: March 28, 2023 в 8:15 pm

Автор: alexxlab

Категории: Miscellaneous

Skcdc – Magic Years | Augusta ME Child Care Facility

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Stepping Stones Academy – Rosenberg TX Licensed Center – Child Care Program

About the Provider

Description: Dedicated to providing and supporting quality child development and education programs that are responsive to children, families and professionals.

Additional Information: Quality Rating – Step 4;

Program and Licensing Details

Capacity:
80
Age Range:
Open Infant Slots, 6 weeks to 1 year old: 0
Open Toddler Slots, 1-2 years old: 0
Open Preschool Slots, 3-5 years old: 0
Open School Age Slots, 5 years or older: 0
State Rating:
4
Enrolled in Subsidized Child Care Program:
Yes
Current License Issue Date:
Jan 29, 2021
District Office:
Maine Dept of Health and Human Services – Child Care Licensing
District Office Phone:
1-207-287-9300 (Note: This is not the facility phone number. )
Licensor:
KAYLA C RODERICK ([email protected])

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SKCDC – MAGIC YEARS, Child Care Facility

SKCDC – MAGIC YEARS

Program Type:: Child Care Facility
Capacity:: 80

General Information

SKCDC – MAGIC YEARS is a child care facility in Augusta, Kennebec County, Maine that welcomes your child and family. Sensitive, loving interactions with teachers are the active ingredients of high quality early care and learning programs. Children benefit socially, intellectually and physically from participation in quality group care experiences, with proven results that last into their school years. Quality child care/day care programs also involve parents—regularly telling you about your child’s daily activities, and sharing information about child development topics and activity ideas to enjoy at home.

Accreditations

No records

Educational Programs

No records

Hours of Operations

License Information

License number: Unknown

Expiration date: Jun 5, 2001

Staff Roster

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Schools in the area

PRECIOUS LITTLE ONES CHILD CARE CENTER

612 Civic Center Dr, Augusta, ME 04330

(207) 242-0377

View Details

PRECIOUS LITTLE ONES CHILD CARE CENTER II

608 Civic Center Dr, Augusta, ME 04330

(207) 242-0377

View Details

City of Augusta – Gilbert School

1 Sunset Ave, Augusta, ME 04330

(207) 592-3095

View Details

Industrial Dr, Augusta, ME 04330

(207) 582-3110

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90,000 films August 2022 – The United Cinema Cinema Park and Formula Formula

August 2022

04 August

9000 04 August

04 August

Enem

A sensational film that won the Special Jury Prize for Best Director at the San Sebastian Film Festival in 2021. Director – Lucile Hadzihalilovich – screenwriter, producer, winner of the Sande … film festival, wife and colleague of Gaspard Noe. Lucille became the first woman to receive the annual award of the Stockholm International Film Festival for the best film (“Innocence”). Also, Lucille Hadzihalilovich is the screenwriter of the world-famous film Gaspar Noe “Entering the Void”, which was nominated for the Palme d’Or at the Cannes Film Festival. After the San Sebastian Film Festival in 2021, the film “Earwig” did not leave anyone indifferent and became the reason for many discussions. Each critic emphasized the uniqueness and innovation, rich images, plot, musical arrangement, which, when combined, create a hypnotic composition: “Lucille Hadzihalilovich created an amazing, mysterious, atmospheric and sensual film. ” Ricardo Fernandez, The Guardian “Like Lucille’s earlier work, Earwig is exquisitely crafted.” Wendy Goes, The Guardian “From beginning to end, the film is visually beautiful. Watching “Earwig” you are convinced that the depth and richness of cinematography really hit the mark! Brian Tallerico, Film Carnage Alberta is hired to babysit Mia, a girl with ice teeth. Mia never leaves her apartment. One day, Albert is told that he must prepare the child for departure. nine0003

Genre

Drama

Director

Lucille Khadzikhalilovich

C with

Paul Hilton, Alex Lawter, Romola Garay, Peter Van Den Begin, Anastasia Robin

04 Aug

04 August 04

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Prequel to the hit “Child of Darkness”. The first film made a powerful impression on everyone, became a cult among horror fans and grossed more than $ 75 million at the global box office, and in Russia only in cinemas it was watched by more than 300 thousand viewers. The image of the “innocent orphan” Esther performed by Isabelle Furman firmly ingrained in viewers’ memory as one of the creepiest child villain characters, and the actress has been hailed as a worldwide “horror icon”. In “Dark Child: The First Victim” Isabelle Furman returns to the image of Esther and again plays the main role! ”, “Doll 2. Brahms”, “Obsessed” and the series “Lost”. The story was written by the writers of the first “Child of Darkness” and such hits as “Aquaman”, “The Conjuring 2” and “Scream”. Produced by Ethan Erwin (Dark Child, Sherlock Holmes: A Game of Shadows, Goodfellas). Dark Child prequel Lena escapes from a psychiatric hospital and moves to America, where she poses as Esther, the missing daughter of a wealthy family . As Esther, she faces an unexpected obstacle – the foster mother is determined to fight for the life of her family and win, no matter what. nineOl000

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Simply person

Sasha (Philip Avdeev) lives his simple but cool life: he works as a bartender, meets a beautiful girl Laura (Agata Muceniece), together they are preparing to move to Barcelona, where they are already waiting for … Read all his own apartment and his own bar, which Bought for the couple by Laura’s parents. On the surface, everything looks perfect, but no one knows what difficulties are hidden in the depths. A few days before the move, Sasha learns that there was a woman who left him in the hospital thirty years ago. A young man who has grown up as an orphan gets a chance to see his mother for the first time. Acquaintance with this woman completely changes Sasha’s life. On the threshold of her apartment, where he comes filled with desperate resentment, a lonely and sick woman appears, falling in front of a guy in an epileptic fit. Sasha sees a man who, probably, all these years was not easier than he was. Gradually, he learns that his mother lives very hard and anxious, trying, together with her elderly mother, Sasha’s grandmother, to solve financial problems that are getting worse every day. The choice between a new life and a return to the past is the most difficult decision that lies ahead take a simple man. nine0003

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Magic island.

How rich Russians use offshore to avoid paying taxes on private jets

OCCRP (translated from English)

6
November

2017

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Brothers Boris and Arkady Rotenberg are members of one of the richest families in Russia. Longtime friends of Vladimir Putin, they do business internationally and lead an active lifestyle. nine0003

They spent over $100 million on three state-of-the-art private jets, but they legally saved about $20 million in VAT on the purchase.

The brothers registered the planes on the Isle of Man, a state on the Irish Sea with a population of approximately 85,000. Maine residents are British citizens, but their tiny country is not part of the European Union.

But thanks to customs and tax agreements with the United Kingdom, anything imported into the Isle of Man is automatically considered to have entered the UK, and therefore the European Economic Area. At the same time, many processes on the island take place much faster, and the authorities are calm about some dubious transactions that would most likely raise questions from the tax authorities of any other European country. nine0003

Details of the Rotenberg plane deal and other usually covert transactions have come to light following a leak of documents from Appleby, one of the world’s largest offshore legal services firms.

The documents came into the possession of the International Consortium of Investigative Journalists (ICIJ), which shared them with dozens of media outlets around the world, including the Organized Crime and Corruption Reporting Research Center (OCCRP).

Appleby has helped register more than 50 aircraft worth over a billion dollars in the Isle of Man, OCCRP has found. nine0003

A tax that a mere mortal cannot avoid

VAT is a consumption tax that exists in 160 countries. For example, an ordinary resident of the UK pays 20% VAT on almost everything except medicines, cultural and educational services. In other European countries, the rate varies.

In 2007, the island launched its own aircraft registry, which quickly became popular with wealthy people around the world. With its help, it was easy to import aircraft to Europe and not pay VAT. nine0003

The Isle of Man describes its registry as the sixth largest in the world.

How does it work?

The scheme isn’t easy, but that’s why law firms like Appleby have built a lucrative business out of it.

Let’s say you buy a car: you have to pay the seller its cost, including VAT, then register it in your own name and pay for repairs and fuel out of your own pocket.

Buying an aircraft should look the same, but in practice the vast majority of expensive private jets are bought on behalf of carrier companies, not individuals. nine0003

If you register your company as a commercial carrier, it will be exempt from VAT under EU law. You can also formalize the ownership of the aircraft as a leasing business – then you can claim a VAT refund. Appleby develops similar schemes for its customers.

Photo:

kremlin.ru

First Vice-President of the Russian Judo Federation Arkady Rottenbreg receives the Order of Friendship from Vladimir Putin on October 9, 2013. nine0003

The experience of the Rotenberg brothers

Since Putin came to power, things have been going uphill for the Rotenbergs. Government contracts became the main source of their wealth. The brothers bought three planes – one each, and one more for corporate use.

The scheme used by Arkady Rotenberg when buying and registering a comfortable Global XRS is actually an instruction on how not to pay VAT on luxury vehicles.

In the first letter to Appleby, representatives of Arkady Rotenberg specifically specified that the aircraft would be used “for the personal needs of the owner”, his family, friends and subordinates. nine0003

“Can you help import into the EU and register (VAT-friendly) the new Global XRS in the Isle of Man? The ship is currently in Canada, but is ready to take off,” the letter says.

Appleby employees propose a complex corporate scheme that includes a whole chain of companies:

a company in the British Virgin Islands is the official owner of the aircraft. This company opens a branch in the Isle of Man;

The

Isle of Man branch registers as a taxpayer on the island and officially imports the aircraft into the Eurozone. But according to the securities, the third company is the end user; nine0315
A company in Cyprus leases a plane.

The aircraft thus officially becomes an asset in the rental business and the charter company is entitled to a refund of the VAT paid on purchase.
From transaction to transaction, the scheme may differ slightly, the company owning the aircraft may be registered in Bermuda or Cyprus, the jurisdiction of the company renting the aircraft may change. The key link in such a leasing scheme is a company on the Isle of Man, which is needed in order to have the right to register an aircraft in the island’s air registry and claim a VAT refund there. nine0003

Arkady’s brother Boris brought his Bombardier Global 5000 to the European Union in a similar way. With a wingspan of 29 meters, this long-haul aircraft is capable of taking off even from short runways and landing on hard-to-reach mountain airfields.

There are a lot of wealthy people among Appleby’s clients, including leaders of the Forbes list in many countries. So the “rental” scheme of Appleby took advantage of the pilot “Formula 1” Lewis Hamilton, Israeli businessman Idan Ofer and Lebanese banker and politician Adnan Kassar. nine0003

Lawyers and employees of the Federal Tax Service said on condition of anonymity that they are familiar with such schemes and do not consider them illegal. “This is more of an optimization than an evasion scheme,” said one of the interlocutors.

Alexander Orlov, managing partner at the Orlov and Sizov consulting company, assures that “registration of personal ownership not of oneself, but of the company is a common practice in the world. It is so widespread that until now the language has not turned to call it illegal. Formally, the company complies with the law and does not violate the law.” nine0003

However, he noted that this loyal attitude may soon change.

“Recently, the tax authorities have begun to pay more attention to the content of business activities. If the actual work of the company does not correspond to the declared purpose, then such expenses are not recognized as taxable. That is, such holding structures, which only pretend to be doing business, may have problems, ”Orlov said.

The Magic of the Isle of Man

The Isle of Man’s VAT legislation is generally the same as in other European countries and Russia: a company established to conduct business does not have to pay VAT on its assets. But the Isle of Man has significant advantages: the speed of the process and the apparent lack of tax audits. nine0003

In the Isle of Man, tax refunds are instantaneous. The owner of a private jet, in fact, does not have to spend a single cent on tax, on paper VAT is paid and refunded instantly.

According to a lawyer who provides services under the described scheme and wished to remain anonymous, “It’s a kind of magic of the Isle of Man. You just need to hire a local company and build the right corporate structure. Let’s say it won’t work in England.”

According to a lawyer who spoke to OCCRP anonymously, everyone knows what’s going on in the Isle of Man. nine0003

“This is a tax optimization scheme and everyone involved understands this. For the island government, this is an opportunity to attract aircraft owners, create an aircraft registration industry, and support related services. In this regard, the Isle of Man is a typical offshore jurisdiction that attracts capital with the promise of not taxing them.”

VAT refund in Russia can take months.

“At the same time, the tax authorities are very reluctant to approve refunds,” says Orlov. – Very rarely this happens out of court, most often you have to sue the tax office. Before the refund, the tax service will conduct a desk audit, and it may have big questions about this entire structure. The same awaits companies in other European countries.” nine0003

When importing his Global XRS, Arkady Rotenberg paid almost 13.5 thousand pounds for corporate services and then paid 4,000 pounds annually to maintain the corporate structure. At the same time, he saved about $8 million on VAT.

In addition, there are no taxes on assets and company income on the Isle of Man. If you register an aircraft in Russia in your name or for a company, you will have to pay tax on the asset.

Hundreds of millions in lost taxes

Assuming that all 50 aircraft found by OCCRP in the Appleby files are in fact used as private transport, the United Kingdom lost over $200 million in VAT. nine0003

However, these are all rather approximate calculations. “If the aircraft is used for corporate purposes, for example, to transport top management between work sites or for business trips, then the company really should not pay VAT,” Orlov notes.

It is not always clear from Appleby’s correspondence with customers whether the aircraft will be used exclusively for personal purposes or is required for business. But sometimes the board is issued for several family members at once.

For example, Oleg Deripaska registered the plane for his mother, Valentina Petrovna, and Alexander Skorobogatko and Alexander Ponomarev made their wives and children the ultimate owners of their planes – all this indicates that the planes were originally bought for personal purposes. nine0003

In addition, the Appleby documents show that some owners did not bother with lease payments at all, despite the fact that quarterly payment for the use of the aircraft is an essential requirement for VAT refund approval. There is no evidence in the Appleby filings that such delays elicited any response from Isle of Man regulators.

More than just taxes

Experts interviewed by OCCRP note that the “favorable” tax regime is not the only reason Russian customers register air transport on the island. nine0003

Sergey Shvalya, a representative of the public organization of pilots and aircraft owners, AOPA Rossiya, believes that the matter is also in a weak regulatory system: “In Russia, there is no airworthiness maintenance system — normal legislation, technical services, control system. Therefore, when registering in Russia, an aircraft immediately loses up to 30 percent of its value. Nobody trusts the Russian system of control.”

According to him, banks are not ready to give loans for the import of aircraft to Russia, and rich people are not ready to put up with the loss of the value of the vessel. nine0003

“If an aircraft is bought with borrowed funds, any European bank will require registration in the European Union. Even if a businessman buys with his own money, he will still consider the residual value. Wealthy people do not like to fly on the old one, the plane lives with one owner for a maximum of six years, or even less – 3-4 years.

“There, in the Wild West, it is an order of magnitude easier to operate and maintain an aircraft, it is easier to get qualification marks in a flight license,” he says. “No one wants to face the horrors of our legislators’ rulemaking.” nine0003

However, tax benefits remain an important factor for buyers of the most expensive aircraft.

Aviation Legal Group lawyer Derek Bloom of Fort Lauderdale, Florida, who has worked with Russian clients in Moscow for many years, describes the sentiment among wealthy people this way: “I knew some patriotic Russians who would prefer to register an aircraft in Russia . But they see taxes as a waste of money, and if there is a way to avoid them legally, they will.” nine0003

He believes that instead of letting profits and business go to tax havens, the Russian authorities should “introduce tax exemptions for aircraft imported and registered in Russia. Then there will be fair competition between Russian and European registries, and the Russian private jet market will get an incentive to grow.”

Indeed, in October, the Ministry of Industry and Trade of Russia came up with a proposal to abolish VAT for buyers of business jets when they are imported and registered in Russia. nine0003

When asked by the International Consortium of Investigative Journalists, a spokesman for the Isle of Man government replied that “probably no government in the world can rule out tax evasion or private error, and the Isle of Man is doing its best not to become a destination for those who is going to avoid paying taxes in a criminal manner. ”

Isle of Man Prime Minister Howard Quayle said his government had invited representatives of the British Treasury to review Manx aircraft import procedures. nine0003

Photo:

Pedro Aragao, CC BY-SA 3.0

Bombardier Global Express by Arkady Rotenberg, photo dated August 24, 2013.

Arkady Rotenberg

Bombardier Global XRS	M-ARRJ
Price	$43,935,000

Arkady Rotenberg is a Russian businessman with a fortune of $2.6 billion, according to Forbes. Rotenberg is a childhood friend and former judo sparring partner of Russian President Vladimir Putin. nine0003

In a 2016 ranking called “Kings of the State Order”, the Russian Forbes ranked Rotenberg in first place with contracts worth $7.4 billion. Many, if not all, of the orders that went to Rotenberg went to him without competition.

Rotenberg bought a Global XRS jet in 2011, and in February 2012 the plane arrived in the Isle of Man with legal assistance from Appleby. The Bombardier Global XRS is a long-haul aircraft capable of intercontinental flights without refueling. nine0003

Representatives of the buyer noted in letters to Appleby that the aircraft was purchased for personal use. According to Appleby data on the use of the aircraft in 2012, the jet often flew from Moscow to St. Petersburg, Nice, Phuket, Dubai and the province of Papua in Indonesia.

Several times in 2012, the plane landed at the airport of the French town near Biarritz, which is loved by the Putin family. OCCRP wrote that Putin’s ex-wife and a woman widely believed to be his daughter own villas in Biarritz. nine0003

These flights have all the hallmarks of private leisure travel and should be subject to VAT. An analysis of aircraft movements by OCCRP shows that about 40 percent of aircraft movements are of this type.

Photo:

Paul Denton

Bombardier Global 5000 by Boris Rotenberg, photo taken in Geneva on November 7, 2015.

Boris Rotenberg

Bombardier Global 5000	M-BRRB
Price	$36,986,000

Boris Rotenberg is the younger brother of Arkady. Forbes estimates his fortune at one billion dollars. In 2013, he bought a Global 5000 aircraft. In terms of its characteristics, it is similar to the Global XRS that his older brother flies. The purchase was financed with a Credit Suisse loan. The aircraft was registered to the Isle of Man in May 2013 under the lease scheme described above. But until January 2014, the rent was never paid, according to Appleby data. This means that the owner was obliged to pay VAT in full, but this did not happen. nine0003

Photo:

Remo Garone

Gulfstream G550 by Oleg Deripaska, photo taken in Geneva on April 3, 2017.

Oleg Deripaska

Gulfstream G550	M-SAWO
Price	$29,000,000

Aluminum magnate Deripaska chose Gulfstream-550 for his flights. The aircraft manufacturer calls it the most cost-effective business jet. It is capable of carrying up to 19passengers. Officially, the plane was bought in 2004 by a company owned by Valentina Deripaska, the mother of a businessman.

The aircraft was partly paid for with borrowed funds from Credit Suisse. Deripaska registered the aircraft in Bermuda, although he used it mainly in Russia. In 2013, Raiffeisen refinanced a Credit Suisse loan. The new bank demanded to change the country of registration, and in 2013 Deripaska asked Appleby to help “relocate” the jet from Bermuda to the Isle of Man.

Deripaska’s representatives stressed that the main thing in the operation was to avoid paying VAT. Appleby’s lawyers offered Derpiaska a leasing scheme, but after the plane was registered on the island, the businessman’s representatives simply stopped responding to Appleby’s letters. At least until 2015, there was not a single lease payment, which means that Deripaska’s company could not claim a VAT refund.