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Encyclopedia results for Bar (establishment)

Bar (establishment)





Encyclopedia results for Bar (establishment)

  1. Bar (establishment)

    their establishment. Thus, a bar originally intended for one demographic profile can become popular ... . A music bar is an establishment specializing in live music . Entertainment Bars categorized ... establishment, one that derived from the public bar will be more downmarket while the other deriving ... Alcoholic beverages DEFAULTSORT Bar Establishment Category Types of drinking establishment Category ...Refimprove date August 2008 Image Bar P1030319.jpg thumb right 375px A bar in Switzerland. A bar is a Business business establishment that serves Alcoholic beverage alcoholic drinks beer , wine , Distilled ... ref Bars provide Bar stool stools or chairs that are placed at tables or counters for their patrons ... bars or nightclubs. Types of bars range from dive bar s ref name dive Todd Dayton, cite book ..., which may be a Musical band live band or a disk jockey playing recorded music. The term bar is derived from the bar counter specialized counter on which drinks are served. Patrons may sit or stand at the bar and be served by the bartender , or they may sit at tables and be served by cocktail servers. The back bar is a set of shelves of glasses and bottles behind that counter. In some establishments, the back bar is elaborately decorated with woodwork, etched glass, mirrors, and lights. History Image A cross roads store, bar, juke joint, and gas station in Melrose, Louisiana, 1944.jpg thumb left 350px A Great Depression Depression era bar in Melrose, Louisiana . There have been many names ... an establishment uses a different name, such as tavern, the area of the establishment where the bartender pours or mixes alcoholic beverages is normally called the bar. The sale and or consumption of alcoholic ... Minor law minors from entering a bar. Cities and towns usually have legal restrictions on where bars ... Emirates , do allow bars but only permit non Muslims to drink in them. Types of bars A bar s owners and managers choose the bar s name, d cor, drink menu, lighting, and other elements which they think ...   more details



  1. Establishment

    wiktionary Establishment can mean the act of establishing permanently setting up something, as well as that which has been established, by such an act or otherwise. In human society, establishment or The Establishment may refer to The Establishment , the dominant group or elite holding the effective power or authority in an organization, society, or field of endeavour, in particular when viewed as being opposed to change Establishment church , the official sanction and support of a church by a nation s government Establishment Clause of the First Amendment , pronouncements in the United States Constitution forbidding the Congress from involvement in the establishment of a religion Freedom of establishment , the right of EU nationals to establish themselves economically in any member state Establishment Pakistan a term referring to Pakistan s dominant military civil oligarchy The Establishment club , the English satire club founded in the early 1960s by Peter Cook The Establishment comic book , the comic book produced by Wildstorm comics in 2001 2003 featuring a British team of superheroes In biology, seedling establishment is a stage in the developing independence of a plant seedling . disambig ...   more details



  1. The Establishment

    Other uses Establishment disambiguation The Establishment is a term used to refer to a visible dominant group or elite that holds power or authority in a nation. The term suggests a closed social group which selects its own members as opposed to selection by inheritance, merit or election . The term can be used to describe specific entrenched elite structures in specific institutions, but is usually informal in application and is more likely used by the media than by scholars. United Kingdom The term is most often used in the United Kingdom , where it includes leading politicians, senior civil servants, the most important financiers and industrialists, governors of the BBC , and the British monarchy Royal Court . For example, candidates for political office are often said to have to impress the party establishment in order to win endorsement. The term in this sense was coined by the British ... of prominent, well connected people as the Establishment , explaining By the Establishment ... Fairlie famous. He had not been the first to use The Establishment in this fashion Ralph Waldo Emerson ... , one who does not belong to The Establishment is an outsider . ref Norbert Elias , The Established ... to as the Establishment in American sociology . ref Alan Barcan, Sociological theory and educational ... Government are labelled most often self labelled pro establishment . The term first appeared around ... language spoken by a majority in the territory, whereas pro establishment is usually ..., amongst others. facts date November 2011 See also Anti establishment Disestablishmentarianism Established ... Babylon References reflist Further reading Campbell, Fergus. The Irish Establishment 1879 1914 2009 ... democracy elites, special interests, and the betrayal of public trust 2001 DEFAULTSORT Establishment ... stub ar cs Establishment de Establishment es The establishment fr Establishment it Establishment kk nl Establishment pt Establishment ru sh Establi ment uk ...   more details



  1. Drinking establishment

    thing, there is a definite difference between pubs, Bar establishment bars , inn s, tavern s and lounges ... an inn , bar establishment bar or public house pub varies by location, in some places being identical ... of Japan ese bar establishment drinking establishment which also serves food to accompany the drinks ...A drinking establishment is a business whose primary function is the serving of alcoholic beverage s for consumption on the premises. ref http www.thefreedictionary.com cocktail lounge Cocktail Lounge definition from http www.thefreedictionary.com The Free Dictionary ref Some establishments may also serve food, or have entertainment, but their main purpose is to serve alcoholic beverages. There are different types of drinking establishment ranging from seedy bars or nightclubs, sometimes termed dive bars , to 5,000 seat beer halls. Bar Main Bar establishment Types of bars range from seedy bars or nightclubs, sometimes termed dive bars , ref Todd Dayton, cite book url http books.google.com books?id LpUSVjBPHRwC&pg PT7&dq the ideal dive&hl en&ei HcZITNrrE4HNjAeu5IDDDg&sa X&oi book result&ct result&resnum 4&ved 0CDMQ6AEwAw v onepage&q the 20ideal 20dive&f false title San Francisco s Best Dive Bars , page 4 publisher Ig Publishing, 2009, ISBN 097031258X accessdate 2010 07 22 ref to elegant places of entertainment for the elite. Many bars have a happy hour to encourage off peak patronage. Bars ... Bar stool stools or chairs that are placed at tables or counters for their patrons. Some bars have ... strippers . The term bar a synecdoche is derived from the bar counter specialized counter on which drinks are served. The back bar is a set of shelves of glasses and bottles behind that counter. In some establishments, the back bar is elaborately decorated with woodwork, etched glass, mirrors, and lights. Pub Main Public house A public house, informally known as a pub , is an establishment licensed ... garden See also Tea house Coffeehouse Juice bar References reflist 2 Drinking establishments Bartend ...   more details



  1. The Canadian Establishment

    The Canadian Establishment is the first reference book published in Canada to catalogue the richest families and individuals in the country. It was published in 1975 by economic journalist, Peter C. Newman . The book was published in two parts, and introduced Canadian and world readers to little known figures who defined the Canadian economic community of the last quarter of the 20th century. cite book year 1975 title The Canadian Establishment Volume One The Old Order publisher McClelland and Stewart location Toronto isbn 0 7710 6755 0 cite book year 1981 title The Canadian Establishment Volume Two The Acquisitors publisher McClelland and Stewart location Toronto isbn 0 7710 6784 4 cite book year 1998 title The Canadian Establishment Volume Three The Titans publisher McClelland and Stewart location Toronto Category 1975 books Canadian Establishment, The Category 1981 books Canadian Establishment, The Category Books by Peter C. Newman DEFAULTSORT Canadian Establishment, The ref book stub ...   more details



  1. Date of establishment

    Unreferenced date September 2010 The date of establishment or date of founding of an institution is the calendar date date on which that institution chooses to claim as its starting point. Often the criteria that define a date of establishment or founding are ill defined or more specifically, are ill defined in general, although each institution tends to adopt a rather rigid definition of its own date of establishment. Government establishment A government of a nation state may define its date of establishment by Declaration of independence from a now foreign power, e.g. July 4, 1776 of the United States of America Ratification of its constitution Citation needed date February 2007 Signing of a treaty ending a revolution ary war Citation needed date February 2007 Yet still more definitions of establishment are possible in the case of each nation state s history and culture. University establishment Likewise, a university may define its date of establishment by The date at which the papers of its Incorporation business incorporation was approved The date on which it first opened for the teaching of classes If the university derived from a previously established institution, either the reorganization or the establishment of the parent institution. Yet still more variations on the definition of the date on which a university was established are possible as considered reasonable by each university s governing body or executive officers. Institution establishment Ultimately an established date of an institution either is decided upon as an internal matter by that institution or is decided for that institution by a normative higher authority outside that institution. For all institutions falling into a particular type metaphysics type of similar institutions, if the date of establishment is not decided by the same authority using the same criteria variations in the definition of the date of establishment can arise. DEFAULTSORT Date Of Establishment Category Anniversaries af ...   more details



  1. The Establishment (club)

    refimprove date May 2010 The Establishment was a London nightclub which opened in October 1961, at 18 Greek Street , Soho and was famous in retrospect for satire although actually more notable at the time for jazz and other events. It was founded by Peter Cook and Nicholas Luard , both of whom were also important in the history of the magazine Private Eye . The name The Establishment is a play on the meaning of establishment as in institution, i.e. the club itself, and the Establishment the broader definition meaning the prevailing social order of the time, which the satirists who founded, funded and performed at the club typically undermined. Peter Cook called it the only good title I ever came up with. The venue allowed the opportunity for budding comedians and satirists to perform new material in a nightclub setting, outside the jurisdiction of the Lord Chamberlain , whose censorship of language and content was a problem for many performers. Some who appeared included Lenny Bruce , Barry Humphries as Edna Everage , and musically, The Dudley Moore Trio. A second club was established in New York in 1963. However, both folded after only a few years. The Establishment in London closed in 1964. In March 2008, the site of the club was renamed Zebrano s but after a small group of Peter Cook devotees pressured the management for some recognition of the old club s importance in satire, the owners agreed to replace The Establishment in writing above the door. The Establishment was referenced ... of Conroy s own life, and he mentions getting drunk at The Establishment, and then racing his car home to his apartment outside London while he was living in England with his wife in the 60 s. The Establishment ... Cook plaque unveiling Feb 15th 2009 The old Establishment Club http www.youtube.com watch?v 2Hanulj5heg Video of Peter Cook reminiscing about the Establishment on Clive James Postcard from London coord 51 30 50 N 0 07 50 W display title DEFAULTSORT Establishment Category Nightclubs in London London ...   more details



  1. Establishment of a port

    Orphan date February 2009 Establishment of a Port , the technical expression for the time that elapses between the moon s transit across the meridian astronomy meridian at new or full moon at a given place and the time of high water at that place. The interval constant at any one place may vary from 6 mins. Harwich to II hrs. 5 mins. North Foreland . At London Bridge it is Ihr. 58 mins. update date November 2010 1911 DEFAULTSORT Establishment Of A Port Category Time in astronomy nn Hamnetid ...   more details



  1. The Leaky Establishment

    The Leaky Establishment is a novel by David Langford , first published in June 1984 by Frederick Muller ISBN 0 584 31167 2 and re issued, with an introduction by Terry Pratchett , in 2001 by Big Engine, then July 2003 by Cosmos Books ISBN 1 59224 125 5 . The book draws on some of Langford s own experiences working at the United Kingdom UK government s Atomic Weapons Research Establishment at Aldermaston , Berkshire . Plot introduction Roy Tappen works for the Robinson Heath Nuclear Utilisation Technology Centre, a nuclear weapons facility in Britain. He fights bureaucracy while trying to use it for his purpose, which is to undo the potentially disastrous results of a practical joke gone wrong. Smuggling plutonium out of a nuclear research centre turns out to be surprisingly easy. The difficult part is smuggling it back in again without getting caught. External links http www.ansible.co.uk books leaky.html The Leaky Establishment &ndash information on Ansible ansible.co.uk http www.amazon.com exec obidos tg detail 1592241255 The Leaky Establishment &ndash review on amazon.com DEFAULTSORT Leaky Establishment Category 1984 novels Category British novels 1980s novel stub ...   more details



  1. Anti-establishment

    Distinguish antidisestablishmentarianism Globalize date September 2006 An anti establishment view or belief ... Anti establishment figures in the United Kingdom In the UK anti establishment figures and groups are seen ... has a clearly definable The Establishment Establishment against which anti establishment figures ... establishment satire include much of the humour of Peter Cook and Ben Elton novels such as Rumpole ... . Anti establishment themes also can be seen in the novels of writers such as Will Self . ref cite web ... establishment or counter culture figures can be difficult. ref cite news url http news.bbc.co.uk 1 ... papers, but in the process have been described as having anti establishment views that have weakened ... hand, as time passes, anti establishment figures sometimes end up becoming part of the Establishment ... Anti Establishment in the United States Unreferenced section date October 2006 Individuals who were anti establishment often spoke of fighting the man , selling out to the Establishment, and tearing down the Establishment. Many historical figures innovated great changes to society by standing up to the Establishment ... Tyndale . The Establishment to these, and to modern day liberals Citation needed date July 2009 , was not simply ... Usage The anti Establishment push began in the 1940s and simmered through the 1950s. Many World War ... as little hipsters . 1960s Anti Establishment became a buzzword of the tumultuous 1960s. Young ... the Establishment . Contentious issues included the ongoing Vietnam War with no clear goal or end point ... generation as spoiled, drugged out, sex crazed, unambitious slacker s. Anti Establishment debates ... simmered, the anti Establishment adopted conventions in opposition to the Establishment. T shirts ... . Dancing was free style, not learned in a ballroom. Over time, anti establishment messages crept ... values . As the 1960s passed, society had changed to the point that the definition of the Establishment had blurred, and the term anti establishment fell out of use. The pop term Anti Establishment ...   more details



  1. 1706 Establishment

    of the 1706 Establishment. Infobox Ship Class Overview Builders Operators navy Kingdom of Great Britain br navy Kingdom of France Class before Class after 1719 Establishment Subclasses Built ... preserved The 1706 Establishment was the first formal establishment of dimensions for ships built ... shipbuilding programmes the 1706 Establishment was intended to be permanent. ref name Lavery, SoLv1 ... need to change them. An additional establishment of dimensions was laid down for the 1691 ... 1706 Establishment can be traced to February 1705, when Prince George of Denmark Prince George ... of the Establishment the first of many essentially declared the Navy s intention to not develop ... Ship complement 680 officers and men Ship armament 96 guns 1703 Establishment ul li Lower deck 26 ... Seven existing second rates were rebuilt to the 1706 Establishment, including three whose reconstruction ... of 1716. These ships were originally armed as 96 gun ships under the 1703 Establishment of Guns. They were re armed as 90 gun ships under the 1716 Establishment of Guns, with heavier 32pdrs and 9pdrs ... rigged ship Ship complement 520 officers and men 360 in peacetime Ship armament 80 guns 1703 Establishment ... as three deckers under the 1706 Establishment the HMS Boyne 1708 Boyne and HMS Humber 1708 Humber ... Establishment of Guns shown in the table to the right. The 1716 Establishment of Guns replaced the 24pdr ... Ship armament 70 guns 1703 Establishment ul li Lower deck 24 24 pdrs li li Upper deck 26 9 pdrs ... . The ships were initially armed with 70 guns as per the 1703 Establishment of Guns shown in the table to the right. Under the 1716 Establishment, a thirteenth pair of 24pdrs was added on the lower ... rigged ship Ship complement 365 officers and men 240 in peacetime Ship armament 64 guns 1703 Establishment ... Forecastle 4 6 pdrs li ul Ship notes Four 60 gun ships were newbuilt to the 1706 Establishment the Plymouth ... and Nottingham. The ships were initially armed with 64 guns as per the 1703 Establishment of Guns ...   more details



  1. 1745 Establishment

    before 1719 Establishment Class after ul li sclass Sandwich ship of the line 0 second rate li li sclass ... retired Total ships preserved The 1745 Establishment was the third and final formal establishment ... Establishment , which had subsequently been modified in 1733 and again in 1741 but not formally replaced ... to the earlier Establishments, the ships of the 1745 Establishment proved just as unsatisfactory, and important ... to the end of the establishment era by around 1751. ref name Lavery, SoLv1 p86 97 Lavery, The Ship of the Line Volume 1, p86 97. ref Origins When the 1706 Establishment had come into effect, British naval ... to the 1719 Establishment 1741 proposals 1741 proposals . ref name Lavery, SoLv1 p86 97 ref name Lavery ..., there was little more standardisation than had been present before the 1706 Establishment came into being. The new Establishment of 1745 was intended to correct this situation, and at the same time ... to the 20 gun sixth rate s although with effect from the 1719 Establishment this was augmented by defining ..., under the new 1745 Establishment the responsibility for preparing designs draughts for all ships ... the rejection of their proposal that 74 gun ships should replace 80s in the new establishment, the Admiralty ... of Establishment dimensions was defined for each size of ship, other than the smallest i.e. the unrated ... remained that set out under the 1743 Establishment of Guns created by Order of the King in Council ... plan Ship complement 850 officers and men Ship armament Ship notes As provided for under the 1743 Establishment ... 750 officers and men Ship armament Ship notes As provided for under the 1743 Establishment ... and men Ship armament Ship notes As provided for under the 1743 Establishment of Guns, the 80 gun third ... armament Ship notes The 1743 Establishment of Guns had provided for the former 70 gun third rate to be reduced ... 9 pounder guns on its forecastle. Under the 1745 Establishment they were restored to 70 guns and were ... complement 420 officers and men Ship armament Ship notes The 1743 Establishment of Guns had provided ...   more details



  1. Establishment Clause

    US Constitution article series The Establishment Clause is the first of several pronouncements in the First ... shall make no law respecting an establishment of religion Together with the Free Exercise Clause ... or prohibiting ... First Amendment , Findlaw.com. ref The establishment clause has generally been interpreted to prohibit 1 the establishment of a national religion by Congress, or 2 the preference by the U.S. ... the purposes of the Free Exercise Clause. Origin The establishment clause arose during James .... 74. ref Incorporation of the Establishment Clause in 1947, ref Everson v. Board of Education , 330 ..., J., concurring The absorption of the Establishment Clause has, however, come later and by a route less easily charted. ref ref William K. Lietzau, Rediscovering the Establishment Clause Federalism and the Rollback of Incorporation, 39 DePaul L. Rev. 1191 1990 arguing against incorporation of the Establishment ... of Religious Freedom ch. 2 1995 arguing against incorporation of the Establishment Clause . ref ... that the Free Exercise Clause . . . applies against the States through the Fourteenth Amendment. But the Establishment Clause is another matter. ref The controversy surrounding Establishment Clause incorporation primarily stems from the fact that one of the intentions of the Establishment Clause ... ref a fact conceded by even those members of the Court who believe the Establishment Clause was made ... is understood to incorporate only individual rights found in the Bill of Rights the Establishment ..., quote The establishment of religion clause of the First Amendment means at least this Neither a state ... or groups and vice versa. In the words of Thomas Jefferson Jefferson , the clause against establishment ... on establishment clause grounds. The Supreme Court decided Committee for Public Education & Religious ... away an Establishment Clause challenge. mergefrom school prayer . State sanctioned prayer in public ... to determine compatibility with the establishment clause. Essentially, the law in question must have ...   more details



  1. 1719 Establishment

    navy Kingdom of Great Britain Class before 1706 Establishment Class after 1745 Establishment ... ships retired Total ships preserved The 1719 Establishment was the first formal Establishment mandatory ... 20 carriage guns which were unrated vessels . It superseded the previous 1706 Establishment , which ... the 100 gun first rates . The new 1719 Establishment was applied to all new ships from first rates down ... Volume 1, p78 79. ref More important was that the new Establishment in 1719 was not simply limited ... and planking. The Establishment adopted in 1719 was subject to substantial revisions in both 1733 and 1741, although on neither occasion was the 1719 Establishment replaced. A new Establishment was finally adopted in 1745 Establishment 1745 . Before the 1745 centralised all design work in the office ... Shipwright in the dockyard in which that vessel was built thus ships built to one Establishment has to conform to the dimensions and other measurements specified by that Establishment, but were to varying ... Dockyards , and was almost exclusively a wartime occurence. Background When the 1706 Establishment ... became populated by men who had learnt their trade during the formative years of the Establishment system. A very significant factor in the formation of the 1719 Establishment and its subsequent longevity ... of a new Establishment of Guns in 1716. Previously, gun establishments had catered for each ... they could carry. The 1716 gun establishment was intended to overturn that situation, so that all ... all ships rebuilt to common designs to facilitate the new gun establishment. ref name Lavery, SoLv1 p75 1719 arrangements The new Establishment of dimensions, finalised in December 1719, was significantly more detailed than its predecessor. The 1706 Establishment had sought to constrain only the basic dimensions gundeck length, keel length, breadth, and depth in the hold , whereas the 1719 Establishment detailed everything from the keel length to the thickness of planks on each deck. The new Establishment ...   more details



  1. The Establishment (comics)

    Infobox comics team and title Wikipedia WikiProject Comics Group section name The Establishment image The Establishment 1 cover.jpg imagesize default 250 caption The Establishment 1 publisher Wildstorm group y debuthead debut The Authority 24 debutmo July debutyr 2001 debuthead debut debutmo debutyr creators Ian Edginton br Charlie Adlard type Team business organisation organization y team y base owners employees members Jon Drake, Mister Pharmacist, Equus, Scarlet, George Bulman, Christopher Truelove, The Golden br The Baron KIA fullroster Series section title The Establishment cvr image filename format only cvr caption schedule Monthly ongoing Y Superhero y pub series 1stishhead 1stishyr 2001 1stishmo November endishyr 2002 endishmo November 1stishhead 1stishyr 1stishmo endishyr endishmo ... Category section cat teams subcat Wildstorm Publications altcat hero y villain sortkey Establishment, The addgrpcat addpubcat The Establishment is a super hero group that was operated by the British ... Jon Drake Not much is known about Jon Drake or his past. He is apparently been a member of The Establishment ... Dee and the man known as Mother during the creation of the first incarnation of Establishment. His ... into The Establishment and married him, but her origins still remain a mystery. Her powers seem to include ... . Mother and Dee gathered metahumans and founded the first Establishment. They also started ... Spartan. The Establishment and Charlie Arrows unwittingly foiled his first attempt, but Orwell recruited Arrows later to help him. Bibliography The Establishment 1 13 November 2001 November 2002 Notes Reflist References refbegin comicbookdb type team id 1616 title The Establishment gcdb series id 9817 title The Establishment comicbookdb type title id 1747 title The Establishment refend External links http www.comicbookresources.com ?page article&id 347 Edginton Speaks For The Establishment , September 4, 2001, Comic Book Resources DEFAULTSORT Establishment Category Comics by Ian Edginton ...   more details



  1. Foreign establishment

    Unreferenced date December 2009 Orphan date December 2009 Foreign establishments are not legally part of a country s territory under its laws, but are under the physical control of the country. Foreign military base s, and embassies are common examples. Another relevant example is the Panama Canal currently under the state of Panama . Under United States U.S. control, the canal was still a part of the country of Panama, and the laws of the United States did not apply there. The New Territories of Hong Kong under the United Kingdom before 1997 is also an example. List of foreign establishments United States U.S. current Guantanamo Bay Naval Base Guantanamo Bay , historical Panama Canal Zone United Kingdom UK historical Hong Kong New Territories only See also Embassy Colonialism DEFAULTSORT Foreign Establishment Category Colonialism ...   more details



  1. Establishment (Pakistan)

    The Establishment , is a cooperative federation and an intelligence community that is an academically defined terminology commonly used by Pakistan s Political science political scientists and historians to address the powerful military dominant organization in Pakistan. This terminology is frequently used by political scholars and analysts around the world for the powerful military dominant oligarchy in Pakistan. This group of individuals, while not exclusively Military of Pakistan military , are considered key decision makers in major policy decisions ranging from national security to the defence policy and the use of intelligence agencies in Pakistan. Since the 1988, at time when the Benazir Bhutto s government was in effect, the Establishment attracted the conservative and nationalistic policies which were led under Nawaz Sharif ref Without a trace The Guardian Friday March 16, 2007 http www.guardian.co.uk pakistan Story 0,,2035478,00.html ref Since Prime minister of Pakistan Prime Minister Benazir Bhutto appointed General Abdul Waheed Kakar Abdul Waheed Kakar as the Chief of Army Staff Pakistan Chief of Army Staff , since then, it clearly shows that the support for democracy and the civil liberties roughly depends on the attitudes of Chief of Army Staff Pakistan Chief of Army Staff . General Kakar s appointment was highly crucial for Benazir Bhutto who gave the civil liberties to the people of Pakistan. However, during the 1980s, the Establishment under General Zia ul Haq whose idea of religious conservatism was the primary line of his military government, opposed any idea of Freedom of Speech and media independence as the suppression of media was continued during this period. However, in 2002, the military government of General Pervez Musharraf who as part of his Enlightened Moderation Enlightened Moderation , passed laws giving the news media more freedom ref Musharraf ... of making secret deals with the west public support for the establishment increases. ref MQM calls ...   more details



  1. Permanent establishment

    A permanent establishment PE is a fixed place of business which generally gives rise to income or value added tax liability in a particular jurisdiction. The term is defined in many income tax treaties and most European Union Value Added Tax systems. The tax systems in some civil law countries impose income and value added taxes only where an enterprise maintains a PE in the country. ref E.g., Germany taxes non German companies only on income from a PE. Citation needed date April 2010 ref Definitions of PE under tax law or tax treaty may contain specific inclusions or exclusions. Fixed Place of Business The starting point for determination if a permanent establishment exists is generally a fixed place of business. The definition of permanent establishment in the OECD Model Income Tax Treaty ref http www.oecd.org dataoecd 14 32 41147804.pdf OECD Model Convention on Income and on Capital Article 5 OECD Model and commentary thereon Commentary . ref is followed in most income tax treaties. ref See, e.g., the http www.ustreas.gov offices tax policy library uktreaty.pdf U.S. UK treaty Article 5, which is virtually identical to the OECD Model Article 5. The http www.info.gov.za view DownloadFileAction?id 87999 Nigeria South Africa treaty Article 5, is nearly identical to the OECD Model Article 5, with the addition of a provision clarifying that a fixed place of business used as a sales outlet is a PE, notwithstanding exclusions elsewhere in the article. ref The commentary indicates that a fixed place of business has three components Fixed refers to a link between the place of business and a specific geographic point, as well as a degree of permanence with respect to the taxpayer. An office hotel may constitute a fixed place for a business for an enterprise that regularly uses different offices within the space. By contrast, where there is no commercial coherence, the fact that activities may be conducted within a limited geographic area should not result in that area being ...   more details



  1. Bar

    wiktionary bar Bar bar Bar may refer to tocright Food and drink Bar establishment , a retail establishment that serves alcoholic beverages Bar establishment Bar counter Bar counter , the counter at which drinks are served by a bartender Dessert bar , a type of cookie Law Bar law , in a legal context ... of qualifying to practice law and the legal profession Bar examination , an examination conducted ... Bar association , a professional body of lawyers. Some bar associations are responsible for the regulation ... dedicated to serving their members in many cases, they are both Science and computing Bar computer science , a metasyntactic variable Bar tropical cyclone , a layer of dark cloud near the horizon Bar unit , a unit of measuring pressure BAR domain , a protein domain Base Address Register , a concept in computer hardware design Media and entertainment Bar dance , a form of dance that originated in Western Armenia and continue to be found in modern Turkey. The word Bar means dance in the Armenian language Bar music , a segment of time in musical notation The Bar painting The Bar painting , by John Brack The Bar book The Bar book 1906 , a book by Margery Williams Bay Area Reporter , a newspaper Biblical Archaeology Review , a journal The Bar TV series , a Swedish reality television program The Bar radio network , a 24 hour music network produced by Waitt Radio Networks Places Bar gate , as in Potters Bar and the York city walls Bars Bars of York Bar landform Bar river morphology , in a river is an elevated region of sand or gravel that has been deposited by the flow Bar river , France Bar, Corr ze , France Bar, Meuse , France, former seat of the Counts and Dukes of Bar Bar, Montenegro , a coastal town in Montenegro. It has a population of 13,719 2003 census . Bar is the centre of Bar Municipality and a major seaport of Montenegro Bar, Tibet Bar, Ukraine B r , Hungary Bar, a historic duchy of both the Holy Roman Empire and the crown of France see Counts and Dukes of Bar People ...   more details



  1. Bar-Or

    Bar Or and Bar Or may refer to People Dorit Bar Or born 1975 , Israeli actress Nimrod Shapira Bar Or born 1989 , Israeli swimmer disambiguation ...   more details



  1. At the Bar

    Infobox Film name At the Bar image Barda poster.jpg image size caption Theatrical film poster director Serdar Akar producer Serdar Akar br G ner Koral br Alev Gezer writer Serdar Akar narrator starring Nejat ler br Hakan Boyav br Erdal Be ik io lu cinematography Mehmet Aks n music Selim Demirdelen editing studio Kenda Film distributor released film date 2007 02 02 runtime 90 minutes country FilmTurkey language Turkish budget gross preceded by followed by At the Bar lang tr Barda is a 2007 in film 2007 Cinema of Turkey Turkish horror film , written and directed by Serdar Akar based on a real life event that happened in Ankara, Turkey in 1997, featuring Nejat ler as the head of a gang which brutalises, murders and rapes a group of young friends. The film, which went on general release across the country on start date 2007 02 02 , was shown in competition at the 26th Istanbul International Film Festival and marketed as the most violent Turkish film ever made. ref name HDN01 cite web title And justice for all first Yasemin Sim last Esmen coauthors url http www.hurriyetdailynews.com h.php?news and justice for all 2007 02 02 work H rriyet Daily News and Economic Review date 2007 02 02 accessdate 2010 03 08 ref Plot A group of young high society friends, aged between 18 and 25, are gathered at a friend s bar that they regularly frequent for the night. But when they finish of their last beer and prepare to head home they find themselves held captive at gunpoint by five strangers. With their mouths, hands and feet tied, they are tortured, raped and murdered until the next morning. The gang who have captured them have no clear reason, they just want to punish these young people for everything left incomplete in their lives. Cast Nejat ler Egzozcu Selim Hakan Boyav Patlak Osman Serdar Or in 45 Erdal Be ik io lu Nas r Volga Sorgu rak Do u Alpan Nail Burak Altay TGG Melis Birkan Nil Nergis zt rk evgi Sezen Aray Pelin Meltem Parlak Aynur amil Kafkas Ali Salih Bademci Cenk ...   more details



  1. HMS Ferret (Shore establishment)

    Two shore establishment s of the Royal Navy have borne the name HMS Ferret HMS Ferret shore establishment 1940 6 was the Royal Navy s Derry Londonderry base during the Second World War , established in 1940 and closed in 1947, becoming HMS Sea Eagle . HMS Ferret shore establishment 1982 6 is a training unit of the Royal Naval Reserve established in 1983 and currently active. See also HMS Ferret Shipindex DEFAULTSORT Ferret Shore Establishment , Hms ...   more details



  1. Admiralty Research Establishment

    Infobox government agency agency name Admiralty Research Establishment type Establishment nativename nativename a nativename r logo logo width logo caption seal seal width seal caption picture Old Admiralty Research Establishment Portland geograph.org.uk 719311.jpg picture width picture caption Old Admiralty Research Establishment, Portland in 2008 formed Start date 1984 preceding1 Admiralty Surface Weapons Establishment preceding2 Admiralty Marine Technology Establishment preceding3 Admiralty Underwater Weapons Establishment preceding4 dissolved End date 1991 04 01 superseding Defence Research Agency jurisdiction headquarters latd latm lats latNS longd longm longs longEW region code coordinates ... name chief2 position etc. agency type Establishment parent department parent agency child1 agency ... The Admiralty Research Establishment commonly known as ARE was formed on 1 April 1984 from various ... parts on formation Admiralty Surface Weapons Establishment ASWE , Portsdown, Portsmouth 1959 1984 ref ... 3&FullDetails True&accessmethod 7 title Admiralty Admiralty Surface Weapons Establishment and predecessors Records date accessdate 22 April 2010 ref Admiralty Signal and Radar Establishment, Portsmouth 1948 1959 . Admiralty Signal Establishment, 1941 1948 . Admiralty Experimental Department, 1917 1941 . Admiralty Gunnery Establishment, Teddington. AGE 1943 1959 . Admiralty Research Laboratory ARL ... Marine Technology Establishment 1978 1984 formed from amalgamation of other research departments in 1977 Naval Construction Research Establishment. Admiralty Materials Laboratory 1947 1978 . Admiralty Underwater Weapons Establishment AUWE , Isle of Portland Portland , Dorset 1960 1984 . ref cite ...&Highlight &FullDetails True title Admiralty Royal Navy Torpedo Factory and Torpedo Experimental Establishment Reports and Technical Notes date accessdate 22 April 2010 ref Torpedo Experimental Establishment ... 1960 . Underwater Detection Establishment 1960 . References reflist Qinetiq Category Government munitions ...   more details



  1. Signals Research and Development Establishment

    The Signals Research and Development Establishment SRDE was a United Kingdom British government military research establishment, based in Christchurch, Dorset from 1948 until it merged with the Royal Radar Establishment RRE in Malvern, Worcestershire to form the Royal Signals and Radar Establishment RSRE in 1980. Its focus was military communications signals . Topics of research Satellite communications Battlefield communications Optical fibre s Image intensifier s for night vision equipment External links http www.srde.co.uk Information site coord 50.740 1.736 type landmark region GB DOR display title Category 1948 establishments Category 1980 disestablishments Category Military communications Category History of Dorset Category Military history of Dorset Category Military research facilities of the United Kingdom ...   more details



  1. Marine Aircraft Experimental Establishment

    The Marine Aircraft Experimental Establishment was a United Kingdom British military research and test organisation. It was originally formed as the Marine Aircraft Experimental Station in October 1918 at RAF Isle of Grain , a former Royal Naval Air Service seaplane base, to design, test and evaluate seaplane s, flying boat s and other aircraft with a naval connection. It was renamed as the Marine and Armament Experimental Establishment on 16 March 1920 to recognise that weapons and other equipment were evaluated as well as complete aircraft. It was renamed again on the 1 March 1924 to the Marine Aircraft Experimental Establishment . Relocations On 16 June 1924 the Establishment moved to the site of the former Seaplane Experimental Station seaplane base at Felixstowe . In 1936 the Establishment came under the control of RAF Coastal Command . In 1937 the Fleet Air Arm was returned to Royal Navy control and the test and evaluation of carrier borne aircraft ceased. With the start of the Second World War the Establishment was moved to the more secure and safer location of Helensburgh in Scotland and it came under the control of the Royal Aircraft Establishment and was part of the Ministry of Supply ref http www.secretscotland.org.uk index.php Secrets MaritimeAircraftExperimentalEstablishment Maritime Aircraft Experimental Establishment ref . In August 1945, the MAEE returned to Felixstowe. The link with the Royal Air Force ended in 1953 but the MAEE continued as a civilian manned unit and did not shut until 1958. ref http www.portoffelixstowe.co.uk publications documents 2006Spring.pdf Port of Felixstowe ref References references Sources Ray Sturtivant, RAF Flying Training and Support Units since 1912 , Air Britain Historians , England, 2007, ISBN 0 85130 365 X See also Aeroplane & Armament Experimental Establishment at Martlesham Heath Airfield Martlesham Heath Seaplane Experimental Station UK mil stub coord 51.9456 1.3210 type landmark region GB SFK display title Category ...   more details




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