Rabu, 31 Juli 2013

The green djinni 1 Page Business Plan

Head shop Business Plan

The green djinni 1 Page Business Plan

Overview

The green djinni has a clear business objective to distribute Counter cultural products. These products have been developed over 1 month with a core focus on addressing the key customer problem and associated opportunities.

The Business Objectives

When as a key component of our growth strategy we consider it critical to identify and outline our business objectives, and align these objectives with clear and measurable development milestones. Our key long term business objective is to acquire new customers. Customer acquisition is considered to be the critical activity and we are seeking to grow the number of customers. We understand that customer growth could be at the expense of profitability, and that there is a cost associated with customer acquisition. Our long term objective is to build a clear customer acquisition process.

The Customer

The green djinni has been created with a clear focus on the needs of our customers. Through a structured customer discovery process, we have validated the key customer problem as The need to find counter cultural merchandise in there general area. This is a critical issue for our selected target market of Counter cultural society.

The Value Proposition

The green djinni is uniquely positioned to deliver value to Counter cultural society. "The green djinni will Provide products that deliver quality and personalization to them.." In order to be deliver on this value proposition, Our knowledge and connection with the area and the people in it drive us to do our very best in achieving customer
satisfaction. This capability has taken considerable time and resources to develop and forms the cornerstone of our competitive advantage.

Competitors

We have a number of competitors within the Counter cultural market. We consider our key competitors to be: Internet shops. Our understanding of these competitors has been used to refine our strategy and value proposition. We believe that we can compete effectively with Internet shops by Personal experience, being able to talk to someone about the products.

Key Strategies

Over the next 6 months our focus will be to open our own shop in a high traffic area to expand customer acquisition.. This task will be undertaken in the context of our broader strategy to Keep my customers satisfied and returning with a variety of merchandise and exceptional customer service.These strategies are a tactical implementation of our overall business goal as outlined above.

About this document
Head shop Business Plan
This document was created by Steph of The green djinni using the 5 minute Business Plan App. This technology and approach is powered by HyperQuestions.

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ARS Realty and Management Company 1 Page Business Plan

Retail real estate brokerage services and shopping center management Business Plan

ARS Realty and Management Company 1 Page Business Plan

Overview

ARS Realty and Management Company has a clear business objective to develop, produce, promote and distribute Retail real estate brokerage services and shopping center management services. These services have been developed over Eight years with a core focus on addressing the key customer problem and associated opportunities.

The Business Objectives

When as a key component of our growth strategy we consider it critical to identify and outline our business objectives, and align these objectives with clear and measurable development milestones. Our key long term business objective is to grow revenue. Rapid revenue growth is considered the most critical and measurable business goal. At this stage of our development, we consider this to be more important than profitability growth, although both are important long term objectives.

The Customer

ARS Realty and Management Company has been created with a clear focus on the needs of our customers. Through a structured customer discovery process, we have validated the key customer problem as Provide property owners with a clear and manageable plan to stabilize and enhance revenue and maximize net operating income. This is a critical issue for our selected target market of Owners Of mid-sized shopping centers and institutional investors.

The Value Proposition

ARS Realty and Management Company is uniquely positioned to deliver value to Owners Of mid-sized shopping centers and institutional investors. "ARS Realty and Management Company will Provide an innovative approach to upgrade retail tenancies, thereby increasing revenue while reducing expenses." In order to be deliver on this value proposition, we The management leadership of ARS has more than 70 years of combined experience in shopping center management, adaptive re-use and creative site selectiob. This capability has taken considerable time and resources to develop and forms the cornerstone of our competitive advantage.

Competitors

We have a number of competitors within the Retail real estate brokerage services and shopping center management market. We consider our key competitors to be: Several shopping center management companies compete with ARS in third party management services, but none have the experience and track record that demonstrates hoe ARS can achieve results for their clients. Our understanding of these competitors has been used to refine our strategy and value proposition. We believe that we can compete effectively with Several shopping center management companies compete with ARS in third party management services, but none have the experience and track record that demonstrates hoe ARS can achieve results for their clients by Our reputation in the retail real estate industry has allowed us to stand apart from our competition.

Key Strategies

Over the next 6 months our focus will be to Expand its shopping center management portfolio. This task will be undertaken in the context of our broader strategy to Promote third party management assignments and expand project leasing assignments. These strategies are a tactical implementation of our overall business goal as outlined above.

Milestones

Measurement of the successful implementation of our strategies will be governed by measurable development milestones. The milestones that will be achieved over the next 2 years are: 250,000 square feet of shopping center management $2 million in annual brokerage revenue Become the out source property manager for chain store retailers

About this document
Retail real estate brokerage services and shopping center management Business Plan
This document was created by Larry of ARS Realty and Management Company using the 5 minute Business Plan App. This technology and approach is powered by HyperQuestions.

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Clarke's Standard Commercial 1 Page Business Plan

Classic American Burgers Business Plan

Clarke's Standard Commercial 1 Page Business Plan

Overview

Clarke's Standard Commercial has a clear business objective to develop, produce, promote and distribute Classic American Burgers services. These services have been developed over 1 Year with a core focus on addressing the key customer problem and associated opportunities.

The Business Objectives

As a key component of our growth strategy we consider it critical to identify and outline our business objectives, and align these objectives with clear and measurable development milestones. Our key long term business objective is to acquire new customers. Customer acquisition is considered to be the critical activity and we are seeking to grow the number of customers. We understand that customer growth could be at the expense of profitability, and that there is a cost associated with customer acquisition. Our long term objective is to build a clear customer acquisition process.

The Customer

Clarke's Standard Commercial has been created with a clear focus on the needs of our customers. Through a structured customer discovery process, we have validated the key customer problem as the need of quality food at a decent price. This is a critical issue for our selected target market of professionals on the go.

The Value Proposition

Clarke's Standard Commercial is uniquely positioned to deliver value to professionals on the go. "Clarke's Standard Commercial is quick and efficient service with genuine hospitality." In order to deliver on this value proposition, we are new-age with old fashioned values. This capability has taken considerable time and resources to develop and forms the cornerstone of our competitive advantage.

Competitors

We have a number of competitors within the Classic American Burgers market. We consider our key competitors to be: McDonald's, Wendy's and Burger King. Our understanding of these competitors has been used to refine our strategy and value proposition. We believe that we can compete effectively with McDonald's, Wendy's and Burger King with the experience of a home-cooked meal.

Key Strategies

Over the next 6 months our focus will be to Promote Coupons . This task will be undertaken in the context of our broader strategy to expand into a new product. These strategies are a tactical implementation of our overall business goal as outlined above.

About this document
Classic American Burgers Business Plan
This document was created by Ibn of Clarke's Standard Commercial using the 5 minute Business Plan App. This technology and approach is powered by HyperQuestions.

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Professional Pat Tester 1 Page Business Plan

Pat test all electricals Business Plan

Professional Pat Tester 1 Page Business Plan

Overview

Professional Pat Tester has a clear business objective to develop Pat test all electricals services. These services have been developed over 1month with a core focus on addressing the key customer problem and associated opportunities.

The Customer

Professional Pat Tester has been created with a clear focus on the needs of our customers. Through a structured customer discovery process, we have validated the key customer problem as Electrical safety. This is a critical issue for our selected target market of Business premise.

The Value Proposition

Professional Pat Tester is uniquely positioned to deliver value to Business premise. "Professional Pat Tester will Test all electicals legal standards." In order to be deliver on this value proposition, we Offer Efficient service. This capability has taken considerable time and resources to develop and forms the cornerstone of our competitive advantage.

Competitors

We have a number of competitors within the Pat test all electricals market. We consider our key competitors to be: Pat testers.co.uk. Our understanding of these competitors has been used to refine our strategy and value proposition. We believe that we can compete effectively with Pat testers.co.uk by Local .

Key Strategies

Over the next 6 months our focus will be to Advertise. This task will be undertaken in the context of our broader strategy to Expand. These strategies are a tactical implementation of our overall business goal as outlined above.

About this document
Pat test all electricals Business Plan
This document was created by Mustafa of Professional Pat Tester using the 5 minute Business Plan App. This technology and approach is powered by HyperQuestions.

Plan your next project at http://www.chartgantt.com for the best excel gantt charts.

Every Seasons Service 1 Page Business Plan

Season specific purchases Business Plan

Every Seasons Service 1 Page Business Plan

Overview

Every Seasons Service has a clear business objective to distribute Season specific purchases products and services. These products and services have been developed over 0 months with a core focus on addressing the key customer problem and associated opportunities.

The Customer

Every Seasons Service has been created with a clear focus on the needs of our customers. Through a structured customer discovery process, we have validated the key customer problem as The need to conveniently recieve different itemsfor different items in different seasons an. This is a critical issue for our selected target market of The average homeowner.

The Value Proposition

Every Seasons Service is uniquely positioned to deliver value to The average homeowner. "Every Seasons Service will Bring products directly to your door that you would buy anyway at a store for the same price." In order to be deliver on this value proposition, we I bring products that people would buy at stores directly to their door at the same price. This capability has taken considerable time and resources to develop and forms the cornerstone of our competitive advantage.

Competitors

We have a number of competitors within the Season specific purchases market. We consider our key competitors to be: All stores that sell season specific products. Our understanding of these competitors has been used to refine our strategy and value proposition. We believe that we can compete effectively with All stores that sell season specific products by It's delivered straight to the customers doorsteps.

Key Strategies

Over the next 6 months our focus will be to Cold call, advertise over the Internet, . This task will be undertaken in the context of our broader strategy to Reach $500 of net profit a month. These strategies are a tactical implementation of our overall business goal as outlined above.

Milestones

Measurement of the successful implementation of our strategies will be governed by measurable development milestones. The milestones that will be achieved over the next 2 years are: Obtain enough income to support myself Develop to the point of hiring another employee Sell the business

About this document
Season specific purchases Business Plan
This document was created by Matthew of Every Seasons Service using the 5 minute Business Plan App. This technology and approach is powered by HyperQuestions.

Plan your next project at http://www.chartgantt.com for the best excel gantt charts.

Sugar rush 1 Page Business Plan

Brunch Business Plan

Sugar rush 1 Page Business Plan

Overview

Sugar rush has a clear business objective to distribute Brunch products and services. These products and services have been developed over 1 day with a core focus on addressing the key customer problem and associated opportunities.

The Business Objectives

When as a key component of our growth strategy we consider it critical to identify and outline our business objectives, and align these objectives with clear and measurable development milestones. Our key long term business objective is to launch a new product. Whilst our existing products have been useful for testing the customer problem, new products are required to fully capitalise on our business potential. Our growth path is clearly oriented around the addition of new products, the development of these new products and the subsequent marketing of these. It is understood that costs will be associated with product development and marketing and these have been allowed for in our budget.

The Customer

Sugar rush has been created with a clear focus on the needs of our customers. Through a structured customer discovery process, we have validated the key customer problem as Create something different. This is a critical issue for our selected target market of Quality and taste

The Value Proposition

Sugar rush is uniquely positioned to deliver value to All about happiness. "Sugar rush will A place where you can find a great embient local quality products for reasonable prices." In order to be deliver on this value proposition, we got Swiss education an living in Malaysia. This capability has taken considerable time and resources to develop and forms the cornerstone of our competitive advantage.

Competitors

We have a number of competitors within the Brunch market. We consider our key competitors to be: The loaf, chocolatine, English tea room. Our understanding of these competitors has been used to refine our strategy and value proposition. We believe that we can compete effectively with The loaf, chocolatine, English tea room by professional working with heart .

Key Strategies

Over the next 6 months our focus will be to Open a street saling point . This task will be undertaken in the context of our broader strategy to Long therm enterprise . These strategies are a tactical implementation of our overall business goal as outlined above.

About this document
Brunch Business Plan
This document was created by Laurent of Sugar rush using the 5 minute Business Plan App. This technology and approach is powered by HyperQuestions.

Plan your next project at http://www.chartgantt.com for the best excel gantt charts.

Sweet and Savoury Pie Co. 1 Page Business Plan

Fresh homemade pies Business Plan

Sweet and Savoury Pie Co. 1 Page Business Plan

Overview

Sweet and Savoury Pie Co. has a clear business objective to develop, produce, promote and distribute Fresh homemade pies products. These products have been developed over 5 years with a core focus on addressing the key customer concerns and associated opportunities.

The Customer

Sweet and Savoury Pie Co. has been created with a clear focus on the needs of our customers. Through a structured customer discovery process, we have validated the key customer problem as Lack of tasty pies in the area. This is a critical issue for our selected target market of Waterloo residents.

The Value Proposition

Sweet and Savoury Pie Co. is uniquely positioned to deliver value to Waterloo residents. "Sweet and Savoury Pie Co. will We produced fresh pies daily with local ingredients and no preservatives.." In order to be deliver on this value proposition, we We have the best pastry recipe in Ontario. This capability has taken considerable time and resources to develop and forms the cornerstone of our competitive advantage.

Competitors

We have a number of competitors within the Fresh homemade pies market. We consider our key competitors to be: Zehrs, Sobeys, The Bakery, Norris Bakery, and other bakeries. . Our understanding of these competitors has been used to refine our strategy and value proposition. We believe that we can compete effectively with Zehrs, Sobeys, The Bakery, Norris Bakery, and other bakeries. by Our pastry recipe is the best and we specialize in only pies. .

Key Strategies

Over the next 6 months our focus will be to focus on Location, location, location. We need to find a store front in order to acquire clients. Free pie giveaways to businesses. Radio and print ads. . This task will be undertaken in the context of our broader strategy to Explore to handheld pie market and expand to grocers and other food business. . These strategies are a tactical implementation of our overall business goal as outlined above.

Milestones

Measurement of the successful implementation of our strategies will be governed by measurable development milestones. The milestones that will be achieved over the next 2 years are: Find a location, Handheld pies distribution, Frozen pie manufacturing and distribution

About this document
Fresh homemade pies Business Plan
This document was created by Henry of Sweet and Savoury Pie Co. using the 5 minute Business Plan App. This technology and approach is powered by HyperQuestions.

Plan your next project at http://www.chartgantt.com for the best excel gantt charts.

Release of offshore records draws worldwide response

.... and this one didn't get directed to me in time to make the previous article.... but was so good I wanted to get it out to you guys.

http://www.icij.org/blog/2013/04/release-offshore-records-draws-worldwide-response

Release of offshore records draws worldwide response

ICIJ’s investigative series on offshore secrecy – which draws from a cache of 2.5 million secret records – has ignited reactions around the globe.
Since the initial release of stories by the ICIJ and its media partners across the world, public officials have issued statements, governments have launched investigations, and politicians and journalists have been debating the implications of the records and the reporting.
Among the latest reactions and responses:

The OECD has proposed what Bloomberg News describes as “a blueprint” for cracking down on tax-dodging strategies used by international companies such as Google, Apple and Yahoo. The new report by the Organization for Economic Cooperation and Development was released during a meeting in Moscow of the Group of 20 government finance and banking authorities. AFP reports the move, in part, follows widespread public anger over the “Offshore Leaks” revelations.
South Korean authorities have raided the home of former President Chun Doo-hwan along with businesses connected to his eldest son. Some 90 prosecutors, tax collectors and investigators ransacked the former president’s home in Seoul, carrying away paintings and other big-ticket items, The New York Timesreported. The raids come in the wake of an investigation by ICIJ and its “Offshore Leaks” reporting partner, the Korea Center for Investigative Journalism, into the offshore activities of the older son, Chun Jae-kook.

Australian tax authorities said they are stepping up efforts to crack down on corporate tax dodging and taking a hard look at wealthy Australians and small companies with offshore holdings following “Offshore Leaks”. The Australian Tax Office’s plan includes 680 reviews and 115 audits of individuals and small businesses suspected of using offshore hideaways help them avoid taxes.
India’s Finance Minister said government probes into the offshore holdings of hundreds of Indians have made significant headway. “I am reviewing the progress every fortnight and can say that not a single case will go unpursued,” Finance Minister P Chidambaram said. The government’s effort was sparked by a joint investigation by ICIJ and The Indian Express.

In the wake of ICIJ’s reporting about large numbers of Israelis using tax havens, a top tax official says Israel is stepping up efforts to crack down on offshore tax dodging. Israel Tax Authority chief Moshe Asher urged citizens with money hidden offshore to voluntary declare these funds. “If you have black money abroad now is the time to report it,” he said. Asher noted that the authority is setting up a unit of analysts who will focus on tracking down black capital overseas.
A joint declaration by the G8 leaders at their Northern Ireland summit has agreed to an automatic exchange of tax information and to share ownership information of offshore companies and trusts with tax authorities, but these registers will not be made public. The declaration also says the use of bearer shares and nominee shareholders and directors "should be prevented."

Leaders of Britain’s overseas territories – long known as key cogs in the global tax haven system – have agreed to begin sharing tax information with other countries. UK Prime Minister David Cameron said officials from Britain’s network of territories and dependencies have pledged to sign on to an international convention that provides for automatic exchange of information among tax authorities. “I commend their leadership and I look to other international partners to work with their own territories to reach similar agreements,” Cameron said. He called the agreement a “very positive step forward” in the fight to ensure that “those who want to evade taxes have nowhere to hide.” The British Virgin Islands, Bermuda and other UK overseas territories and dependencies also agreed to begin working to remove the veil of secrecy that often hides who owns offshore companies, Cameron said.

Philippine authorities said the launch of ICIJ’s Offshore Leaks Database will prompt them to review the tax records of Philippine residents whose names appear in the data. Kim Jacinto-Henares, commissioner of the country’s Bureau of Internal Revenue said she welcomes the public release of the database, saying it can aid the agency’s efforts to gather information that could lead to tax investigations and cases. “We will look into it and match (the information on Philippine residents in the database) with income tax returns,” Henares told the Philippine Center for Investigative Journalism, an ICIJ reporting partner.
Algirdas Semeta: wants ICIJ and partners to keep digging.EU Commissioner Algirdas Semeta says the Offshore Leaks investigation by ICIJ and its partners has transformed tax politics and amplified political will to tackle the problem of tax evasion.

"I personally think Offshore Leaks could be identified as the most significant trigger behind these developments ... It has created visibility of the issue and it has triggered political recognition of the amplitude of the problem", he told EU Observer. He added that tax transparency overrides the principle of data privacy.
South Korean financial regulators have opened an investigation into possible illicit fund transfers by hundreds of Koreans whose names are included in ICIJ’s “Offshore Leaks” database. “We will investigate every one of them,” a top regulator said. “When doing capital transactions, they’re required to report to the authorities prior to the trades, so now we are investigating whether they violated the law.” ICIJ’s investigative partner, the Korea Center for Investigative Journalism, revealed that it had identified at least 245 Koreans who established companies in the British Virgin Islands, Cook Islands and other offshore havens.
Canadian Senator Vern White has called for a probe into a fellow legislator’s role in her husband’s use of an offshore hideaway in the South Pacific. The conservative Senator said he has asked the Senate's ethics officer to look into Liberal Senator Pana Merchant's role in the matter, saying there are "serious questions" to be dealt with. The Senate ethics office said in a statement that will give Merchant a chance to respond before deciding whether to launch a formal investigation. CBC News and ICIJ revealed last month that Merchant's husband, famed class-action lawyer Tony Merchant, had shifted some CA$1.7 million (US$1.1 million) into a Cook Islands trust while he was locked in battle with Canadian tax authorities.

Herbert Stepic. Photo: APThe Chief Executive Officer of eastern Europe’s second-biggest lender, Raiffeisen Bank International AG, has resigned a day after officials began a probe into his investments revealed through Offshore Leaks.
Documents show Herbert Stepic, who has worked with the Raiffeisen banking group for four decades and took its eastern European division public, used companies in Hong Kong and the British Virgin Islands (BVI) to conduct property deals he did not report to his employer.
Stepic did not answer any questions at a press conference called by the bank this morning. In a statement, he referred to the potential damage to the bank because of the "media debate" around the Offshore Leaks revelations and that he took the responsibility to resign to avoid this.
He repeated an earlier statement that he made his offshore investments with income that had been taxed in Austria, and said he was resigning "for personal reasons".
European Council President Herman Van Rompuy says there has been a "real breakthrough" in the EU's efforts to combat offshore tax evasion. At the council's May 22 meeting, Reuters reports, Rompuy said the current aggressiveness of the EU's push is "unprecedented. We couldn't speak in those terms on those issues, let's say, a month or two months ago. . . . There is a strong political will by the leaders, not only the Europeans but also on a global level, to go forward in attacking tax fraud and tax evasion."
Luxembourg has announced that it will begin automatically sharing information with U.S. tax authorities about bank accounts held by American citizens. The tiny western European nation, long known as a haven for banking secrecy, had previously pledged to do the same in regards to citizens of European Union members. “Luxembourg wishes to see the same conditions apply to all competing financial centers and to see the automatic exchange of information accepted as the international standard,” Luxembourg’s finance ministry said. Reuters news service said that the U.S. had stepped pressure on Luxembourg to become more transparent after the release of ICIJ’s high-profile investigation of offshore financial secrecy.
The Council of the European Union issued a statement May 14 calling for efforts at the national, EU and international levels “to combat tax fraud and tax evasion” and “aggressive tax planning.” The statement noted that the council’s presidency plans to ask ICIJ to supply EU member states “with the names and details regarding all EU citizens on the ‘offshore leaks’ list.” ICIJ has said that it will not turn over the data to government agencies, but that it is exploring the possibility of publicly releasing some entity ownership data.

After meeting with President Barack Obama at the White House, British Prime Minister David Cameron made a strong call to tackle what he called “the scourge of tax evasion,” one of the key topics in next month’s G8 meeting in Ireland. “We need to know who really owns a company, who profits from it, whether taxes are paid. And we need a new mechanism to track where multinationals make their money and where they pay their taxes so we can stop those that are manipulating the system unfairly,” Cameron said.
British, U.S. and Australian tax authorities
announced
that they are pursuing tax evasion investigations based on a cache of offshore documents that link to the Cook Islands, Singapore and the Cayman Islands, among other jurisdictions. The secret records are believed to include those obtained by ICIJ
and that are the basis of the Offshore Leaks investigation. British tax authorities said the files “reveal extensive use of complex offshore structures to conceal assets by wealthy individuals and companies.” The three agencies plan to share the information with their counterparts from other countries in what could be the beginnings of one of the largest tax investigations in history.
Canada's revenue minister Gail Shea announced a $30 million commitment to fight tax evasion and target the practice of hiding money in offshore accounts, and the formation of an international tax expert "SWAT team". Asked if her department now has the list of 450 Canadian names contained within the documents obtained by ICIJ, Shea said: "We currently don’t have the list and I can assure you that we’re looking at all of our options. We’re working with our international partners to get that list."
The UK Treasury announced that following the lead of the Cayman Islands, all British overseas territories – including Bermuda, the British Virgin Islands, Anguilla, Montserrat and the Turks and Caicos Islands – have agreed to share information about individuals holding bank accounts in their jurisdictions with the UK, France, Germany, Italy and Spain.
The South China Morning Post reported that the new information exchanges will have real implications for Hong Kong and China companies, which do significant business through the Cayman islands, the British Virgin Islands and other offshore locales.

European finance ministers may reach an agreement to eradicate tax havens on May 13, after a meeting in Helsinki between finance ministers from Finland, Luxembourg, Greece, Slovakia, and Lithuania as well as the European Commissioner on Taxation to discuss measures against tax evasion.
The European Commissioner on Taxation Algirdas Šemeta and Irish Finance Minister Michael Noonan sent a letter to all EU Finance Ministers, setting out 7 key areas for immediate action in improving the fight against tax fraud, evasion and avoidance. Member States were asked to agree on these actions at the ECOFIN in May. The letter credits the offshore leaks investigation with "sharpening the focus" on tax fraud, and says it will ask ICIJ to supply names and details of European citizens from its data.
Finance ministers and central bankers at the G20 meeting in Washington said in a communiqué that automatic exchange of tax-relevant bank information should be adopted as the global standard to overcome international tax evasion. Skeptical European leaders reportedly "became more enthusiastic" after the public outcry over ICIJ's offshore leaks revelations.
Bayartsogt Sangajav, deputy speaker of the Mongolian Parliament, has been dismissed from his post following ICIJ's revelations about his undeclared offshore company and bank account. In a parliamentary session he was asked to explain his actions. Several MPs called for further disciplinary action, including expelling him from Parliament entirely.
Santosh Kumar Agarwal (Kedia), a member of the board of directors for the Antwerp World Diamond Centre, has resigned from the organization after his offshore dealings were revealed. “In the interest of the integrity of the Antwerp World Diamond Centre as [an] organization and the industry as a whole, Kedia has taken the initiative to withdraw from the AWDC's board of directors, awaiting the outcome of a potential investigation,” said a statement released by the company.”
French president Francois Hollande has published the personal financial details of government ministers on the official government website, following the Jerome Cahuzac and Jean-Jacques Augier offshore assets scandals. The list of assets includes details of bank accounts, life insurance, property and other expensive items such as cars, art works and antiques. Various properties in Paris and the south of France have already been itemized by ministers, as well as designer lounge chair (Industrial Renewal Minister Arnaud Montebourg) and a David Beckham t-shirt (Culture Minister Aurelie Filippetti).
European Council president Herman Van Rompuy announced that tax evasion will be discussed at the next European Council in May, saying "we must seize the increased political momentum to address this crucial problem."
BVI government officials have announced they are opening a new business headquarters in Hong Kong, with Orlando Smith, BVI Premier and Finance Minister, confirmed to officiate the opening. Executive director of BVI International Finance Centre, Elise Donovan, said the data obtained by the ICIJ was "a small fraction" of the total number of BVI firms. She later added, "We want to reassure clients in Hong Kong and the region that this is an isolated incident. We remain committed to clients' privacy and confidentiality."
The Swiss and U.S. governments are investigating a possible solution to the dispute over wealthy Americans using Swiss banks to hide their money . These talks come at time when Switzerland’s banking sector is under increased pressure to surrender personal information about suspected tax evaders. Swiss Finance Minister Eveline Widmer-Schlumpf said all countries should be treated equally in the drive for bank transparency. "We consider it very important that rules must apply to all and are engaging ourselves for a level playing field in multilateral forums," Widmer-Schlumpf said.
German Chancellor Angela Merkel urged UK's PM David Cameron to crack down on tax havens during talks in Berlin, following a public outcry in Germany over the "offshore leaks." Sources "close to Cameron" claim he was actually the first to raise the issue, spelling out how his government was cracking down on tax avoidance in places such as Jersey and Guernsey.
Russian Deputy Prime Minister Igor Shuvalov.Russian Deputy Prime Minister Igor Shuvalov is moving his offshore assets back to Russia after ICIJ's revelations that Shuvalov's wife Olga Shuvalova was either a shareholder or owner of several secretive offshore entities. The Shuvalovs had a declared income of $12.7 million in 2011, most of which was earned by Olga.
Spanish political party Unión Progreso y Democracia submitted written questions to the Spanish Congress today in the wake of French president François Hollande's announcement that French banks had to declare their tax haven subsidiaries. The questions read: Is the government going to present in the European institutions any initiative to eradicate the tax havens within the Member States? and Is the government going to force banks to disclose the subsidiaries they have in tax havens and what are their activities?

Francois Hollande: called for tax havens to be "eradicated."French president François Hollande called for "eradication" of the world's tax havens and told French banks they must declare all of their subsidiaries. He also announced the creation of a special prosecutor to pursue cases of corruption and tax fraud. French government ministers have been ordered to declare their assets publicly within days.
Luxembourg's Prime Minister Jean-Claude Juncker announced his country plans to lift bank secrecy rules for European Union citizens who have savings based in the country, ending decades of bank secrecy in Luxembourg. "We are following a global movement," Juncker told parliament in a state-of-the-nation address. The new transparency regime would begin in January 2015. Austria is now the only EU country not sharing data about bank depositors. In a recent interview, Austrian Vice Chancellor and Finance Minister Spindelegger Fekter said: “How much money someone has in the bank is a matter between the bank and the customer and is no one else’s business."
Algirdas Semeta, European Union Tax Commissioner stated in a recent interview that it is time to move “quicker and harder” against tax evasion. He said the “growing willingness to act” increases the likelihood of a more coordinated EU stance against tax havens.
Europe’s five biggest economic powers — Britain, France, Germany, Italy and Spain — announced they would begin regularly exchanging banking and tax information as a way of identifying tax dodgers and other financial wrongdoers.
Meanwhile, the British Virgin Islands (BVI) authorities are not fans of the ICIJ investigation. The BVI premier and Finance Minister Orlando Smith told the South China Morning Post that "BVI authorities are actively investigating how this private information has been illicitly obtained and used to attack the BVI financial services industry, which operates compliantly within international guidelines and the law."
Athens’ district attorney Panayota Fakou has started a preliminary probe to find out if Greeks who own offshore companies unearthed by the ICIJ investigation have evaded taxes or laundered money. According to the Greek newspaper Ta Nea, prosecutors will send information requests to British Virgin Islands’ financial authorities asking them to turn over records of 107 entities connected to Greek citizens.
An investigation by Finnish State Televisionand ICIJ exposing the offshore connections of state-owned postal company Itella has been received with surprise by the Finnish Finance Minister, Jutta Urpilainen. The minister said that “state owned companies should be an example for other companies. That is why it is especially unacceptable that Itella owns a company in a tax haven.” Urpilainen said the Finnish government should adopt clear rules on the use of offshore jurisdictions by state-owned corporations and called tax havens “one of the biggest threats to the Finnish welfare state.”

Canada's national revenue minister Gail Shea says the government may pursue the Canadian Broadcasting Corporation in court to force it to share the offshore leaks records.
Quebec Premier Pauline Marois has declared that neither she, nor any other elected officials in her government have dealings in the offshore world. Marois also supported the handover of internal documents to Canadian authorities, stating the Quebec government would not hesitate to use "all legal means" to ensure this.
French budget minister Bernard Cazeneuve joins the clamor from governments around the globe in urging ICIJ and its media partners to release the offshore tax haven files to them, to "aid justice and help them do their job." Le Monde's response: "It is up to the justice system to establish responsibilities at a time when the law might have been broken ... It is up to the press to enlighten the reader..."
Austrian Chancellor Werner Faymann says he is ready to make concessions on banking secrecy, to bring the nation in step with Switzerland and Luxembourg. "Austria should participate in talks on banking secrecy,” Austrian Chancellor Werner Faymann declared to Die Presse.
The European Commissioner for Taxation, Algirdas Šemeta, called for an automatic exchange of information between countries and a "tough common stance." "Recent developments, fuelled by the outcome of the Offshore Leaks, confirms the urgency for more and better action against tax evasion .... Now it is time to put words into action." He said he was "very pleased" to see many of the Member States reviewing where they stand on the issues and "intensifying their political will to act."
The Swiss government has distinguised itself from other world governments by publicly stating it does not want access to the offshore leaks records. Finance minister Eveline Widmer-Schlumpf said Switzerland has worked hard in recent years to curb fraud and tax evasion and that much of the activity pointed to in the leaked documents can be perfectly legal. She says the Swiss government does not want access to the data as "it was acquired illegally and Bern wants no part of that".
The Philippine Presidential Commission on Good Government probe into the disclosure that Maria Imelda Marcos Manotoc, the eldest daughter of the late dictator Ferdinand Marcos, was a beneficiary of a secret offshore trust in the British Virgin Islands, will release its report within two weeks. “We are duty bound to investigate and, depending upon informed preliminary findings, decide whether to pursue the matter,” said Andres Bautista, the chairman of the Presidential Commission on Good Government, tasked with recovering the Marcos family’s alleged ill-gotten wealth.
The president of the Association of German Banks denied that his group’s members had helped customers engage in tax evasion. “First in line are the individuals and the organizations that invest their money in tax oases,” Andreas Schmitz said."
The Berne internal revenue service authorities announced they will re-open the Gunter Sachs case after ICIJ's revelations about the former Mr. Brigitte Bardot's intricate offshore scheme.
In Canada, a Liberal senator urged his caucus colleague, Senator Pana Merchant, to answer questions in the wake of CBC News and ICIJ reports that she has been listed as beneficiary of an offshore trust created by her husband, a well-known class-action attorney. "We're all innocent until proven guilty in this country, but I want to hear her explanation," Senator Percy Downe told CBC News in an interview.
In the Philippines, two lawmakers dismissed a report by an ICIJ media partner, the Philippine Center for Investigative Journalism (PCIJ), that they had offshore holdings. Senator Manuel Villar said his offshore entity was a “1-dollar shell company” that he wasn’t required to report, because he hadn’t made any real investment in it. Villar said that he hadn’t conducted business with the British Virgin Islands company “because I decided to concentrate in the Philippines.” Congressman Joseph Victor ‘JV’ G. Ejercito suggested the story about him was politically motivated. “To the best of my knowledge, I have truthfully and accurately declared all my assets, liabilities, and net worth” on required disclosures forms for public officials, he said in a statement.
Germany's Economics Minister Philipp Rösler urged the media to pass the data on to the government, stressing that tax evasion was a "criminal act."

Luxembourg's Finance Minister Luc Frieden says he is open to greater transparency of its banks in order to cooperate further with foreign tax authorities.
The Indian Finance Minister P. Chidambaram said an inquiry had been initiated by the authorities against individuals whose names figured in the global media report. “Yes. We have taken note of the names and inquiries have been put in motion in respect of the names that have been exposed,” he told a press conference.

The Mongolian Deputy Speaker, Bayartsogt Sangajav, admitted to an "ethics failure" over his undeclared million-dollar Swiss bank account. He told a press conference: “It is true that there is 1,658 Euros or 2.9 million MNT in a Swiss bank account. I opened the account to trade in international stocks with three other acquaintances in 2008. My failure of responsibility is that I did not include the company in my declaration of income. I have admitted my ethic failure and I am ready to take responsibility."
Philippine government officials said they will investigate evidence that Maria Imelda Marcos Manotoc, a provincial governor and daughter of the late dictator Ferdinand Marcos, was the beneficiary of a secret BVI offshore trust.
George Mavraganis, the Deputy Finance Minister of Greece announced that the Greek government is moving to address offshore-driven tax dodging. Greek members of parliament asked Mavraganis what he planned to do about the 103 offshore companies that ICIJ found hadn’t been registered with Greece’s tax authorities.
George Sourlas from Greece’s Ministry of Justice said the revenue loss caused by offshore was huge. “By the actions of offshore companies in Greece, the revenue loss to the Greek government is in the order of 40% or more of the debt of our country,” Sourlas said. “The offshore companies cast a shadow at this time of great crisis, when some get rich and many get poor.”
In France, President Francois Hollande denied knowledge of the offshore accounts held by his 2012 campaign manager, Jean-Jacques Augier, asserting that it’s up to the tax administration to monitor Augier’s private activities. Reports about Augier’s offshore dealings by Le Monde, the BBC and other ICIJ partners came in the wake of news about tax fraud charges against Hollande’s ex-budget Minister, Jerome Cahuzac.
The office of Azerbaijani President Ilham Aliyev asserted there was nothing unusual about the information in the leak – which showed that his two daughters were shareholders of three offshore companies. The statement said the President’s daughters “are grown up and have the right to do business.” A spokesperson for Azersun – a holding company controlled by Hasan Gozal, a corporate mogul who was listed as the director of the daughters’ companies – said the report was biased and based on inaccurate information. “I regret that authority of Press Council doesn't go beyond Azerbaijan and there is no such institution worldwide to fight racketeer journalists,” the spokesman said.
Ex-Colombian President Álvaro Uribe Vélez publicly defended his sons’ involvement in offshore business. Uribe stated that his sons Tomás and Jerónimo are entrepreneurs and “have participated in business dealings since they were children” and “they are not tax evaders.”
In the UK, David Cameron is facing renewed pressure to take action over Britain’s entanglements within the offshore world. Lord Oakeshott, a senior Liberal Democrat said that the secrecy haven of the British Virgin Islands “stains the face of Britain.” Oakeshott and others are questioning whether Cameron will raise the issue in June of at the G8 summit of wealth nations. "How can David Cameron keep a straight face calling for the G8 to make big business pay tax when we let the BVI use British law and British protection to suck in billions in dirty money?" Oakeshott asked.
German Finance Minister Wolfgang Schäuble stated on public radio that he was “pleased” with the ICIJ reports. He went on to say, “I think that such things as have been made known will increase the pressure internationally, and we will be able to increase the cooperation with those who have been more reticent,” a sentiment reflected in Germany’s previous lobbying to stamp out tax avoidance.
Canadian Federal Revenue Minister Gail Shea called the released of offshore banking information as “good news” for Canadians and bad news for tax evaders. Ms. Shea urged ICIJ or anyone else with information on tax cheats to come forward.
Pascal Saint-Amans, director of the Organization of Economic Cooperation and Development, said: "Secrecy is no longer acceptable. We need to get rid of it. If the rules make it possible, then we'll change the rules.”

Sweet Memories 1 Page Business Plan

Sweets and Gifts Business Plan

Sweet Memories 1 Page Business Plan

Overview

Sweet Memories has a clear business objective to distribute original Sweets and Gifts. These products have been developed with a core focus on addressing the key customer problem and associated opportunities.

The Business Objectives

A key component of our growth strategy is to consider the identify of our business objectives, and align these objectives with clear and measurable development milestones. Our key long term business objective is to grow profitability.
It is critical that we balance revenue growth with the growth in our cost base. Whilst the desire for profitable growth may constrain our growth rate, it is more important that revenue growth in isolation.

The Customer

Sweet Memories has been created with a clear focus on the needs of our customers. Through a structured customer discovery process, we have validated the key customer problem is to provide unique products for occasions as well as providing interesting and commercial sweet products. This is a critical issue for our selected target market of Children and Parents.

The Value Proposition

Sweet Memories is uniquely positioned to deliver value to Children and Parents. "Sweet Memories will aim to provide the customer with top quality and unique sweets and the opportunity to buy unique gifts at affordable prices." In order to deliver on this value proposition, we will sell products that are original and different from other similar service providers. This capability has taken considerable time and resources to develop and forms the cornerstone of our competitive advantage.

Competitors

We have a number of competitors within the Sweets and Gifts market. We consider our key competitors to be: Supermarkets such as Tesco, Best Wishes - a local card and occasion shop - and other card and craft shops. Our understanding of these competitors has been used to refine our strategy and value proposition. We believe that we can compete effectively with Supermarkets, Best Wishes, Local card and craft shops due to our selling of unique sweets from USA, our products quality and orginality.

Key Strategies

Our key strategies will be to A) Expand store size and B) the variety of products. These strategies are a tactical implementation of our overall business goal as outlined above.

Milestones

Measurement of the successful implementation of our strategies will be governed by measurable development milestones. The milestones that will be achieved over the next 2 years are:
Expand the variety of products, such as gift sets and selling local crafts and products.
Develop our online market base - to sell products to individuals and business.
To expand store space.

About this document
Sweets and Gifts Business Plan
This document was created by Cathy of Sweet Memories using the 5 minute Business Plan App. This technology and approach is powered by HyperQuestions.

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