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Τρίτη 31 Μαΐου 2011
Τετάρτη 18 Μαΐου 2011
Property Tax Obligations in Thailand
Property Tax Obligations in Thailand
There is a general consensus that Thailand’s property tax regime is in need of reform but for years it has been a thorny issue for Thailand’s governments to address.
A draft of a new property tax law has been mooted but progress to date has been slow and any change will require careful planning and implementation over the long term. The election planned for this year will see the law’s introduction deferred until a new government is formed. In the meantime, property owners will this year once again need to consider their liability to file house and land tax returns.
Who needs to pay?
If you own real estate in Thailand that has been used in the last year for commercial purposes, including a holiday house or unit, you may be liable to file a return for house and land tax (HLT).
Villas owned by foreigners in Thailand may be structured with the land being leased on a long term basis. In this case the foreigner owns the villa building but not the land on which the villa is built. Where the owner of the building is not the same as the land owner, the law provides that the building owner shall be the person liable for HLT for both the land and the building.
Having an interest in Thai property by indirect means, such as fractional ownership or a leasehold condo unit, may also result in a liability to HLT. In this case, the liability would arise because of contractual terms agreed with the property owner, which allows him to pass on any HLT assessed against the property.
What property is exempt.
A number of exemptions are provided under the law. Where the property is used by the owner as their place of residence, then it shall be exempt from HLT under Section 10 of the HLT Act. An exemption is also provided under this Section if a representative of the owner resides in the building to take care of it and the building is not used for storing goods or for a commercial purpose.
It is conceivable that foreign owners may claim exemption for their holiday homes, if it is not used for a commercial purpose, such as short term lettings.
Foreign property owners might chose to invest in Thai real estate via an offshore holding company, typically in a tax haven jurisdiction, with a view to minimising taxes. Whether or not an offshore company is the right choice requires careful analysis of the costs and benefi ts, taking into account the particular circumstances of the owner. Buying a villa or condominium unit in Thailand using an offshore company opens up the buyer to a potential liability to HLT. In principle, a company cannot avail itself of the residency exemption. This principle was adhered to the Supreme Court when it ruled against a company that tried to avail itself of the residency exemption, on the grounds that the directors of the company resided in the building.
How much do I have to pay?
HLT shall be calculated on the yearly rent received for the property. If the property is not rented out e.g. the owner uses it in his business, an assessed rental value shall be determined instead. A reduction of the rental value may be requested in certain circumstances e.g. the property has been vacant, it has been damaged or is in a serious state of disrepair.
The real sting of HLT is the tax rate – 12.5% of the rental value of the property. The new property tax regime if introduced would calculate the tax on the official appraised value of the property instead. Land and buildings generally would be taxed at a rate of 0.5% under current proposals.
What are the filing requirements?
Persons liable to HLT shall submit Form Por.Ror.Dor.2 at the District office or Sub-district Administrative Organization where the property is located within the end of February. For new properties, supporting documents should also be provided, for example, title deed of the property, sale and purchase agreement, lease agreement, construction permit, house registration, map of the property etc.
A tax assessment shall then be issued and shall be payable within 30 days from the date of receiving the assessment. Surcharges apply for late payment.
What if I disagree with the assessment?
A taxpayer not satisfied with the assessment because the HLT is too high or the assessment is not made correctly, is entitled to appeal within 15 days from the date of receiving the assessment. If the taxpayer is not satisfied with the result of the appeal, he can bring the case to the court within 30 days from the date of receiving the verdict.
How are rental programmes taxed?
Some developments in Thailand, particularly those in resort areas, offer rental programmes as part of the package, including guaranteed rental returns. With HLT still likely to be around in the near future, property owners and managers will need to agree on how rental values should be declared and who will be responsible for filing the returns and making the tax payments.
Being part of a rental pool should make a property owner a soft target for a tax audit. Records of the rents received by owners are maintained in Thailand by the rental pool manager. It is important that owners and property managers alike understand and comply with Thailand’s tax laws if they are to avoid nasty surprises when the taxman eventually pays a visit.
This article was written by Paul Ashburn, Senior Partner, BDO Advisory Limited.
BDO Advisory Limited, a limited liability company incorporated in Thailand, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO International network and for each of the BDO Member Firms.
Visit BDO website at www.bdo.co.th
Δευτέρα 16 Μαΐου 2011
New Pattaya Police Chief Begins Promised Clean-up of City
New Pattaya Police Chief Begins Promised Clean-up of City
Pattaya, 9 March, 2010 [PDN]: Police Colonel Nanthawut Suwanla-ong, Pattaya ‘s new Police Commissioner, his deputy and their team held a meeting with 200 Baht Bus and motorbike taxi drivers at Cesar Palace Hotel, Pattaya 2nd Road, to concentrate on implementing tourist safety measures and crime prevention.Police Colonel Suwanla-ong announced to the gathering his alarm at the recent rise in crimes in the Pattaya region, particularly those involving theft, snatch and grab and robbery in general, especially as it affects tourists. Accordingly, the Police are doing their utmost to improve tourist protection, specifically by enlisting the help of over 10,000 baht bus and motorbike taxi drivers, who, being at the grass roots level, have a great part to pay in this new crime prevention campaign, by remaining constantly vigilant, reporting crimes and even preventing them before they happen. As an inducement, rewards of up to Bt2,000 per case are being offered, particularly if the culprits are successfully prosecuted.
The Pattaya Police Commissioner also pointed out that research has indicated the significant role that drug-taking plays in crime commission, due to the constant need to find the wherewithal to buy expensive drugs. As a result, urine testing will be stepped up to identify drug users; the results to be used subsequently as evidence in prosecutions or rehabilitation treatment as and where necessary.
The Pattaya Police Commissioner, who was interviewed recently by PDN’s editor-in-chief, also passed on the message to foreigners living or visiting Pattaya that they should pay more attention to their motor bikes, whether hired or their own, as regards self-vigilance. He said it would be a good idea if they took photos of their bikes to make for easy reporting, identification and follow ups in the event of theft and to always lock and park them properly. Police Colonel Suwanla-ong also wishes to warn foreigners that any drink and drive offenders will be dealt with severly, including being arrested if the case merits it.
New Stricter Rules Established For Baht-Bus Drivers
New Stricter Rules Established For Baht-Bus Drivers
general survey has been conducted regarding the tourism in Thailand. Results show that 84.7% of tourists were not concerned about the political conflict in the country. Thailand is worth visiting for 77.5% of tourists, meanwhile 71.4% would return to Thailand. Regarding activities in Thailand, 36.3% loves Thai beaches; 45.6% enjoy Thai food and 41.9% appreciates Thai spa and massages.However, the most concerning statistics is that 27.9% of 5000 tourists travelling to Thailand criticises the Thai transportation services, according to Suphol Sripan, the Director-General of Department of Tourism.
A common criticism about Thailand’s transportation such as hired cars, taxis or tuk-tuks is that the drivers deliberately overcharge their customers by taking indirect longer routes, Suphol says.
The tourism image in Pattaya City is also affected. In particular, many tourists experience unsatisfactory customer services and reckless driving from their rental cars in Pattaya.
Regular customer complaints are received via two Pattaya Hotline numbers: Pattaya City Hotline number 1337 or Chonburi Transportation Authority Office Hotline number 1556.
Pattaya Bus Cooperative has established new regulations to control misbehaving Baht-bus drivers and car rental owners. For example, the cooperative will impose a fine of 500B for any Baht-bus that overcharges their customers or abandons passengers at inappropriate destination. The bus drivers will receive 200-Baht fine if dressed inappropriately or behaved rudely. Furthermore if these misconducts recurred, the drivers will be suspended for 3-7 days and if the convicted drivers refuse to change their behaviour, their businesses will be permanently suspended.
On every Baht-bus, there will be attachments of a price list based on distance; feedback forms in Thai and English and Hotline numbers, the Chairman of Pattaya Baht-bus Cooperative states.
These ways are to improve the quality and services of Pattaya buses; ensure that customers are not overcharged and to intimidate misbehaving drivers, the Chairman adds.
Furthermore disorder parking of Baht-buses has contributed to the traffic congestion on the streets, especially Pattaya beach road. Therefore the Cooperative has established a new rule which states that red and yellow stamped buses will operate on alternate days. If the bus drivers violate the regulations, they will be fined 100 Baht.
According to Pattaya Deputy Mayor, Ronkit Ekasing, Pattaya is one of the most famous tourist destinations in the world, attracting both Thai and international tourists.
Therefore, Deputy Mayor Ronkit has encouraged all organisations to train their employees about customer service in order to improve the tourism industry in Pattaya.
Mayor Ronkit has emphasised customer service training because Hotline 1337 receives many complaints regarding impolite manners of bus drivers.
Pattaya City has also allocated a budget to train Baht-bus drivers about customer services, fare collections and traffic laws.
Several private companies have also established their own bus services. Earlier last year, the private air-conditioned buses were in operation for a short period. However, those buses cease their services due to several issues such as expensive fares, extended waiting hours and limited bus stops.
Therefore Baht-buses remains the preferable transportation for tourists because they are flexible, convenient and inexpensive.
Boy, 9, nicked for drink-driving
Boy, 9, nicked for drink-driving
The lad was breathalysed by police and taken into custody after they spotted him behind the wheel in Cumbria. But they were forced to let him back on the streets as his age meant he was not old enough to be held accountable for his actions. The child, who has not been named, was among thousands of under 18s arrested in the north of England over the past two years.
These included four 11-year-olds and a ten-year-old arrested in the Northumbria force area for car theft, and seven 12-year-olds arrested in Cleveland for the same crime.During the same period, Durham Police arrested one 12-year-old for aggravated vehicle taking and North Yorkshire Police arrested one ten-year-old for car theft.They were included in 2,467 juveniles arrested for crimes including car theft, aggravated vehicle taking, drink driving and underage driving.
Safety campaigners demanded more action to be taken about warning children about the dangers of drinking and driving.Brake spokesman Kath Hartley said: “It is incredibly concerning that young people are risking their own and other people’s lives on the road.”This has to be addressed as a matter of urgency.”Young people must be taught the dangers of getting behind the wheel without proper training.”
Northumbria Police tried to play down the shocking figures and insisted child car crime and motoring offences had dropped since last year.A spokesman for Cumbria Police, where the nine-year-old was arrested, said it was working hard to try and curb bad behaviour.He said: “It is of particular concern when young people drive under the influence of alcohol, but we are working hard to keep the roads safe.”
Report by : The Sun
Κυριακή 15 Μαΐου 2011
Lawsuit Filed Against Bangkok-Registered Taxi Drivers
Lawsuit Filed Against Bangkok-Registered Taxi Drivers
Pattaya, 11 May 2011 [PDN]: At 1 p.m., a group of Pattaya taxi drivers filed a lawsuit against Pattaya Co-Op Taxi, according to Police Colonel Nuntawut Suwanlaong (Superintendent of Pattaya Police Department).
Over 100 Pattaya taxi drivers claimed that the Co-Op Taxis, who were mostly registered in Bangkok, physically and verbally abused them as well as taking their customers, Colonel Nuntawut said.
According to a Pattaya-registered taxi driver, the Co-op Taxi group had interfered with her work and threatened her.
In one incident, a Co-op taxi driver pulled in front of her car and told her that she was not allowed to take any passengers, Narumon Kongthai said.
He even came to her house and threatened to harm her if she continued driving, Narumon said adding that she had reported this incident to the police.
Police Colonel Nuntawut stated that this issue had been an ongoing problem between Pattaya and Bangkok registered taxi drivers.
Based on the law, a taxi registered in Bangkok is permitted to take passengers in other provinces provided that there are less than or equal to seven passengers in the car, he said.
However, physical abuse of other taxi fellow is against the law, Colonel Nuntawut continued.
Police Lieutenant Colonel, Rut Pratumkeau said the police team will process the lawsuit against Pattaya Co-op Taxi drivers, while threatening cases will also be investigated
Tourist Released Although Found Guilty Of Fraud
Tourist Released Although Found Guilty Of Fraud
Pattaya, 11 May 2011 [PDN]: At 1 a.m., Pattaya Police Department was notified that a foreigner had used fraud money to exchange for Thai Baht at a money exchange booth on Walking Street, South Pattaya.
According to one of the tellers, Davis Henry Shakie, 33 approached the booth with several foreign $100 bills and enquired to exchange about 180,000 Baht in Thai currency.
One of the tellers gave the Liberian customer his Thai money, while the other counted the cash and discovered that there were many $1 banknotes hidden in a pile of $100 bills.
The cashier confronted the tourist but he ran away after denying that those $1 notes were among his pile of cash, the teller told the police who arrived at the scene within minutes.
The police caught Davis at Wat Chaimongkon intersection and found the cash as reported by the teller.
However, the currency exchange cashier did not wish to press charges against the Liberian tourist, the police said.
Thereofre Davis was released after he returned all the Thai cash to the teller upon request, the police added.
Thailand Patrols Internet For Royal Offence
Thailand Patrols Internet For Royal Offence
“My inspiration to be a cyber scout is the king. There are many ways to protect the institute, and this is one of them,” Thattharit Sukcharoen, a 39-year-old administrative worker at a school in Bangkok said.
“Sometimes there are just fun conversations among teenagers and they think it’s not important, but for those who love the royal institute, some comments that I see are not appropriate. I must report them to the authorities.”
According to a recent study by Freedom House, a US-based group campaigning for democracy and human rights, this shift “has provoked greater efforts by the government to control the free flow of information and commentary online.
“Ironically, the large-scale blocking of websites critical of the royal family has further deepened the politicization of the monarchy in the eyes of many Thais, while the increased content restrictions and legal harassment have contributed to greater self-censorship in online discussions,” it added.
In March a webmaster was jailed for 13 years after his Internet site, which connected to the opposition movement, allegedly published comments insulting the monarchy.
Another website editor is sentenced up to 70 years in prison for failing to remove reader comments about the Thai monarchy.
Anyone can make an accusation of insulting the monarchy and the police are duty-bound to investigate.
The monarchy is a very sensitive topic in Thailand. King Bhumibol Adulyadej is the world’s longest-reigning monarch and revered as a demi-god by many Thais.
The 83-year-old King has no official political role but is seen as a unifying figure in a country that has been frequently riven by political violence, particularly since a military coup in 2006.
Thailand has seen an explosion in the popularity of social networking sites, fuelled by fierce debate over a political crisis that erupted into deadly opposition protests in Bangkok last year which left 90 people dead.
In recent years the Thai government has removed tens of thousands of web pages from the Internet for allegedly insulting the monarchy, and the cyber scout initiative is the latest attempt to monitor online debate.
“I believe this project has a political motivation because this government sees the Internet as a threat. That’s why it is trying to control it,” said Supinya Klangnarong, a web freedom activist with the Thai Netizen Network.
“The authorities shut down websites and arrested people who posted messages that threatened state security or the monarchy but they couldn’t block them all and it also affected Thailand’s human rights image,” she said.
“So they had to find a new way of controlling information by coming up with this project.”
According to the project’s website www.justice-cyberscout.org, volunteers “will have a duty to monitor information and actions dangerous to the country’s security and will protect, defend and hold the royal institute in esteem.”
Thattharit attended one day of training to become a cyber scout.
“I learned about the history of the king, his majesty, and how divine he is … and also how to use a computer, the Internet and Facebook,” he said.
The project is in its infancy and so far Thattharit has not reported anybody to the authorities.
He explained that if he finds comments deemed offensive to the king he plans to contact the person who posted them first to warn them and give them a chance to change their views, before informing officials.
“Not many people know about the project. They may think they’re talking to a friend because I don’t tell them I’m a cyber scout,” he said.
“I feel I am doing an important job. I can give back to the country
April, The Month Of ‘Tidying’ Illegal Venues And Punishing Authorities
April, The Month Of ‘Tidying’ Illegal Venues And Punishing Authorities
On 20th April 2011, the Commander of the National Police ordered all superintendents in Bangkok and other provinces to inspect and arrest any entertainment facilities that are operating illegally.
Many venues were convicted especially in Bangkok Metropolitan region which is growing economically. These facilities are convicted for either operating without a permit or accommodating underage children or endorsing gambling machines or distributing illicit drugs to youths.
The command specified that local police would be hold accountable if these convicted facilities are not penalised according to their offense.
Therefore many superintendent officers were punished for neglecting National Police’s order. As the results most of the officers were repositioned to a lower status or department.
20th April 2011: Police Colonel Paskorn Klanwan (Police Superindendent of Poh Keaw police station in Bangkok) was transferred to another position as a temporary Assistance Police Officer at Nakorn Patom Province. Col. Paskorn was repositioned because he allegedly received 500B per month for covering illegal operation at Full Moon Pub. The Crime Suppression Division (CSD) also arrested 20 other police officers convicted of the same crime. The pub operated without an authorised license and permitted entrance of underage teenagers.
21st April 2011: Police Colonel Rungsan Pradit (Police Superintendent of Don Meung police station in Bangkok) was relocated to another position as temporary Assistance Police Officer at Metropolitan Police Bureau (MPB) for 30 days. The reposition occurred after the CSD discovered four karaoke restaurants and gambling venues operating without a permit in Don Meung area.
22nd April 2011: Police Colonel Poothapong Poopienlert (Superintendent of Bangplat Police Station in Bangkok) was transferred to Metropolitan Police Bureau working as a temporary Assistance Police Officer for 30 days. The relocation took place after The Sodiac pub was closed down when police unit team raided the facility on Sirindhorn street, near Tang Hua Seng superstore.
23rd April 2011: The Narcotics Suppression Division (NSD) and Office of Public Sector Anti-Corruption Commission (PACC) inspected Red Seed pub and closed it down after they discovered that the bar permitted entrance of several underage customers who also had guns. As the result, Police Colonel Surachai JetPee Nong RoumJai (Superintendent of Phasee Jaren Police station in Bangkok) was transferred to work as temporary Assistance Police Officer at Metropolitan Police Bureau for 30 days.24th April 2011: The NSD and PACC also inspected Night Speed Special pub in Bangkae area and shut it down for illegal operation. Police Colonel Teerapong Klaikeaw (Superintendent of Pet Kasem police station in Bangkok) was reposition to Metropolitan Police Bureau as temporary Assistance Police Officer for 30 days. Five more officers were suspected of being involved in the crime and hence will be interrogated by the police board.
25th April 2011: Police Colonel Manot Rattanachot (Superintendent of Pra Kanong police station in Bangkok) has been repositioned as temporary Assistance Police Officer at Metropolitan Police Bureau for 30 days, after the local pub Flip Pub was inspected and closed down by an external police unit team.
Pattaya pubs, night clubs and other entertainment venues open through the night, where children enter and exit these facilities illegally without fearing the law. Consequently crimes occur every night in these facilities throughout Pattaya.
25th April 2011: a former boyfriend shot the girl’s new partner in front of her friends before walking out of Kor Tor Mor Pub and restaurant freely. 29th April 2011: At 7:30 a.m. the police team from Region 2 closed down T & T pub in South Pattaya after discovering that the venue opened all night, past permitted time. The police also found a large number of adolescents, less than 20 years old. Illegal drugs were also distributed to customers at this pub.
1st May 2011: At 3.30 a.m. Pattaya police squad raided Jupiter Pub & Karaoke in South Pattaya after discovering that the venue operated and selling alcohols without a permit.
Pattaya is one of the most popular tourist attractions in Thailand. Hence there are a vast number of entertainment venues, pubs and bars throughout the area to accommodate for the demanding population. The police officers are outnumbered, as indicated by the increasing crimes and criminals in Pattaya.
The Commissioner of Region 2, Police Lieutenant General Tha-Ngai Prasajak Sattroo states that he has passed on the order to local police stations in 8 Eastern provinces of Thailand, after he received the instruction from the Commander of National Police.
Pattaya is the most difficult area to clean up because there are so many pubs opening secretly in the side-streets, General Tha-Ngai comments.
He adds that it is too much for Pattaya authorities to handle.
According to General Tha-Ngai, the convicted pubs must be closed down permanently as a warning to others.In addition, Genearl Tha-Ngai encourages local people to report any illegal operation in Pattaya, via his direct contact number: 08-1887-8563 or his office at 038-274-066.
The ‘clean-up’ operation of pubs and bars should be carried out all the time, in order to discipline the Superintendent Officers in performing their duties, Tha-Ngai comments.
He believes that this is one of the ways the country can protect the future of Thai children.
Individual’s Right to Die:
Individual’s Right to Die: Assisted Suicide
Each person deals with death in their own way which is determined by their personal living conditions, their health and most of all their health. The degree of physical pain and psychological distress that can be tolerated is different in each individual with life judgments being private and personal so only the sufferer can make any relevant decisions.
As suicide is no longer a crime, should it be acceptable to prosecute well meaning people for assisting the sufferer in his or her death. Should medically hastened death by request be made lawful as it now is in the Netherlands, Belgium, Luxemburg, Switzerland and the US states of Oregon and Washington, although they all have their own set of rules.
Living Wills and Durable Powers of Attorney for Health Care must be respectfully considered by medical professionals at all times. Electing to die by terminal sedation is a choice provided it is freely made by the sufferer, as is choosing to die by starvation and dehydration which should be accompanied by palliative care.
There is a lot of controversy over the best way to describe how a Doctor assists a terminally ill person to die under the Oregon Death With Dignity Act of 1994, with many people disliking the words suicide, euthanasia and Hemlock but at the same time wanting the name to be clearly spelled out as they think it will help their opposing case.
The death law became operative in 1988 in Oregon with the Department of Human Services DHS using the term ‘Physician Assisted Suicide’ in its annual reports on when and how the law is used.
The Oregon law was referred to as either suicide or assisted suicide by journalists and broadcasters, rarely mentioning that this could only be carried out by licensed physicians after observing the rules.
Numerous criticism from the right to live forces on whether to call the procedure ‘Physician Assisted Death’ which they said could mean a number of things, resulted in the DHS naming the procedure ‘Death With Dignity’. The flaw to this is that this term could also mean different things to different people. To one person Death With Dignity could mean an overdose, while to another it could mean dying while thinking of Christ’s suffering on the cross.
It is thought that the DHS should stick with ‘Physician Assisted Suicide’ with the physician assisted in front as it describes the action precisely in the humanitarian manner and its lawfulness is apparent to most people.
In the countries where assisted suicide is available, the death resulting from assisted suicide is not sad and depressive, because it is helped by a competent Doctor and is quick.
The Upper House of the Netherlands Parliament passed a law in April 2001, whereby the termination of life on request and assisted suicide will not be treated as a criminal offence if carried out by a physician and certain criteria of care fulfilled.
Netherlands have a variety of provisions prohibiting the intentional taking of human life in their criminal code although termination of life on request is permitted in certain defined circumstances by virtue of a non prosecution agreement between the Netherlands Ministry of Justice and the Royal Dutch Medical Association.
Before any termination is carried out, the physician must ensure that the request for termination of life or assistance with suicide is made by the patient and is voluntary and the patient’s situation of unbearable suffering must be established, bearing no hope of improvement.
Under the new legislation, a physician terminating a life on request or assists with a suicide must comply with two conditions to be exempt from criminal liability. The exemption criteria does not decriminalize other forms of termination of life, additionally under the legislation it clearly does not state that patients have a right to demand termination of life or assisted suicide, nor that physicians must abide by the request.
There are five regional review committees that are composed of an uneven number of members and must consist of a legal expert, a doctor and an expert in the fields of ethics and philosophy.
The legislation also covers requests for termination of life or assisted suicide by minors. A Physician may comply with a request by minors between the ages of 12 and 16 where they are deemed to be capable of making a reasonable appraisal of their own interests and the parents or guardians are unable to agree to the assisted termination. Minors between the ages of 16 and 18 the legislation provides that a physician may act on a request where they are deemed capable of making a reasonable appraisal of their own interests and the physician has consulted with the parents or guardians of the minor.
The majority of people of the Netherlands are in support of voluntary euthanasia and it is a fact that willing Doctors in the Netherlands have been participating in voluntary euthanasia for a considerable time, with research suggesting that Australians, including health professionals also supporting voluntary euthanasia.
Law enforcement in Holland will crack down on any non physician assisted suicide they find, recently sentencing an old man to six months imprisonment for assisting a sick old woman to die.
In 2003, a writer was charged with the assisted suicide of her mother that she had written about in her book. She was charged with manslaughter by administering excessive morphine and served only half her fifteen month prison sentence. She remained unrepentant.
The Supreme Court of Victoria Australia, in July 2003 a man was sentenced to 18 months in jail, but his jail sentence was totally suspended after he pleaded guilty to aiding and abetting in the suicide of his terminally sick wife, actions that the judge considered to be out of love, compassion and humanity, thus not deserving of imprisonment.
April 1999 Doctor Kevorkian was sentenced to 10 -25 years in jail for assisted suicide.
In the US today, we see yet another Doctor awaiting trial for similar offences in two states.
The committee of the European Council showed support in the need to change the law on assisted suicide or termination of life, with their approach shown in a draft.
1. Nobody has the right to impose on the terminally-ill and the dying the obligation to live out their life in unbearable suffering and anguish where they themselves have persistently expressed the wish to end it.
2. There is no implied obligation on any health worker to take part in an act of euthanasia, nor can
such an act be interpreted as the expression of lesser consideration for human life.
3. Governments of Council of Europe member states are asked to collect and analyse empirical evidence about end-of-life decisions; to promote public discussion of such evidence; to promote comparative analysis of such evidence in the framework of the Council of Europe; and, in the light of such evidence and public discussion, to consider whether enabling legislation authorizing euthanasia should be envisaged.
Patty Brown
The Ever Mysterious Bermuda Triangle
The Ever Mysterious Bermuda Triangle
For many years, alien interception have been blamed for the strange events, which have caused the disappearance of 1000 lives along with their ships and planes as there appeared to be no other reasonable explanations. Today however, there are other explanations besides those of aliens with some saying accidents happen and while they have happened inside the imaginary triangle, so have they occurred outside of it. Today, there are still those who believe it has something to do with the paranormal.
During WWI in March 1918, the USS Cyclops vanished in the Bermuda Triangle which was recorded as a possible casualty of war, but when in December 1945, Flight 19 a training squadron of five US Navy torpedo bombers along with 14 crewmen disappeared after sending out several distress messages, this became the most notorious of disappearances associated with the Bermuda Triangle. The aircraft that was sent out to search for the missing squadron also vanished.
Recordings indicated that there were some conflicts about which direction they were heading with some of the crew believing they were heading over the Atlantic Ocean instead of the Gulf of Mexico as reported. The search plane that had been sent out was reported to have disappeared into the Bermuda Triangle along with Flight 19, in actual fact, it had exploded seconds after take off.
There have been many documented disappearances that have occurred in the Bermuda Triangle some of which are, a four engine Tudor IV airplane with all 31 aboard, a DC-3 carrying 27 passengers disappeared in 1948 a C-124 Globe master with 53 passengers in 1951, a British York transport plane disappeared 1952 with 33 people aboard, an American freighter the SS Sandra which sunk with a trace, a Lockheed Constellation aeroplane vanished in 1954 along with 42 people, a US Navy seaplane in 1956 with a crew of 10 a French freighter in 1970 and a German freighter Anita lost in 1972 with a crew of 32.
The Mary Celeste disappeared in 1872, the Marine tank ship Sulphur Queen along with its 39 men disappeared in 1963 and in 1968 a nuclear powered submarine Scorpion with its crew of 99 was lost.
Some of the theories as to why so many ships and planes have disappeared in the Bermuda Triangle are; the lost continent of Atlantis, Alien Interventions, time warps, magnetic fields and holes in the sky.
Although there have been endless examinations and research into the disappearing crafts which have found that many of these incidents occurred during raging storms, story tellers and writers fail to mention this, stating the disappearances happened in calm weather and in daylight.
Richard McIver a geochemist introduced his theory in 1981 of the role of methane gas hydrate plays in the disappearances in the Bermuda Triangle. He wrote that to the North of the Bermuda Triangle huge landslides occur on the continental shelf which results in sludge and large stone falling rapidly to the sea bed and ultimately rupturing the sea floor which covers a layer of gas. Once the sea bed is ruptured the gas is released quickly as well as methane which causes a huge surge of gas erupting from the surface of the water without warning. Any ships or planes crossing this area at this time will be in immediate trouble because the water and air no longer have the same density causing the vessels to sink rapidly.
Although this theory is more viable, people still prefer to believe in the more extraordinary like a porthole into another dimension, world or even outer space.
What ever you choose to believe in, you will probably be apprehensive when traveling in the area just incase there is some truth in the stories.
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