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DNB Nor plan of setting up a Carlson Funds as a “Societe Anonyme” (S.A.) to initially save taxes and write of their subsidiary in Luxemburg; they might claim differently to save face, but the agreement with Luxemburg Authorities says otherwise!

Biathlon Ad Vital DNB

The Company in Scandinavia famous for getting George Clooney to be parts of their commercials and being synonymous with the Norwegian National Team of biathlon, making Ole Einar Bjørndalen wearing a Vital hat to the races and competition as a display of one of the main sponsors of the National Team. That is ordinary in sports, and is ordinary in the time we live in. So that a big bank is supporting a National Team is everyday event, but that is not what I will write about and discuss. As I got to read one of the papers in the Panama Papers leak. Here it is and hope you can see how DNB Nor ASA used the opportunities for meager taxation and higher earning for their subsidiary.

Before you continue her is a classy ad from the company:

Now we will see how the Norwegian Company can also be a little greedy and trying to avoid taxes in Norway, but still earning the profits and having accounts, but using the PriceWaterCoopers (PWC) offer for a Shell Company in Luxemburg to save taxes and still keep the funds in safety in Luxemburg. That is the grand DNB Nor who is the largest bank group in Norway.

Here is how they do it, and it is epic ways of using the shell-companies to avoid Norwegian tax regime and use a Corporate Fund that is a S.A. “Societe Anonyme” as financial company in Luxemburg to simply benefit from the specific tax status for a company in Luxemburg instead of the Norwegian one. Let me take you for a ride!

What is the Carlson Fund Management Company S.A.:

“Carlson is a Luxembourg resident company incorporated on August 14, 1990 as a limited company (“Societe Anonyme”) in order to develop the German and other European markets” (…) “Carlson is a company of DnB Nor group (hereafter the “Group”). The Group is Norway’s largest financial services group with total combined assets of NOK 1,834 billion. It includes strong brands such as DnB NOR, Vital, Nordlandsbanken, Cresco, Postbank.en, DnB NORD and Carlson” (…)”Carlson is part of the life and asset management branch of activities of the Group, DnB NOR Asset Management. It is Norway’s largest fund manager and has a leading position within discretionary asset management for institutional clients in Norway and Sweden” (…)”Until July 28, 2006, the purpose of Carlson was the creation, management and administration of a unique fund, Carlson Fund, created in Luxembourg on August 31, 1990. In this respect, based on the Luxembourg law on UCis, Carlson benefited from a specific tax status exempting the company from Luxembourg corporate income tax, municipal business tax and net wealth tax”.

You think that is saga in the making just see what more they did to secure lesser tax in Norway and close to none in Luxemburg, because corporate greed is what makes the world run like Ussain Bolt!

“By resolution of the Extraordinary General Meeting (“EGM”) held on July 28, 2006, Carlson has amended its by-laws in order to comply with the law of December 20, 2002 transposing the UCITS III Directive 85/611/EEC into Luxembourg law. Since the EGM, Carlson has been responsible for the management and administration of several investment funds. Carlson currently manages a portfolio of funds under 3 fund umbrellas: Carlson Fund, DnB NOR Fund and more recently DnB NOR Part II Fund since February l, 2008 (hereafter the “Funds”)” (…) “As from the date of the EGM (i.e. July 28, 2006), Carlson became subject to an unlimited tax liability and is considered as a newly incorporated entity for tax purposes”.

DNB Bankkort

You think that is bad and telling how the Carlson entity of Luxemburg, which funds and fueling money from the DNB Nor and their subsidies and banks in Norway. As he Tax is high here for any profitable business, this kind of transaction and order clears lots of funds from the Company and banks, which gives higher profits, because of less tax as they follows through consultation to follow the exemptions laws in the tax-haven. Here we go!

How do they secure the tax-exemption with the laws in Luxemburg?  

“Based on article 35 (4) of the Luxembourg Income Tax Law (“LITL”), when a company becomes taxable, all its assets and liabilities have to be valuated, at the time of the conversion, at their fair market value The assets and liabilities concerned are those “contributed” to the fully taxable entity, including intangible assets (article 59 (2) LITL)” (…)”the tax balance sheet has to take into account all the assets and liabilities of Carlson (i.e. the whole assets and liabilities whose, by nature, intend to serve the activity of the company2) including the valuation of the management contract. The administrative doctrine precises that is assimilated as an asset all the potential assets that can be exploited in the context of the activity of the company and with an individual economic value” (…)”Carlson has to revalue its capital in its opening tax balance sheet. The revalued capital includes the share capital of the formerly tax exempt company, the reserves accumulated by Carlson until the moment of the conversion, as well as the revaluation reserves resulting from the step-up at the moment of the conversion. The revalued capital is treated as “fiscal capital” in the hands of Carlson from a tax point of view. Any repayment (of part) of this “capital” to Carlson’s shareholders will therefore not be subject to withholding tax in line with the provisions of article 97 (3) b LITL”.

Now we have seen how the DNB Nord have put a S.A. Society Anonyme with the Carlson Funds to drop money into the Tax-Haven of Luxemburg as the DNB thinks the suits of Luxemburg to perfection and wondered if Barney Stinson bought suits made for Luxemburg.

DNB set up the Society Anonyme is set up with a new “EMG” to get unlimited tax-liability in Luxemburg. So the advice made the funds from the company under the Carlson from the time of the board-meeting by law of the 28. July 2006. The continued thing they did was to take their assets and monies fueled into the Carlson Funds, so the liabilities together with all of contracted value and management in the tax-balance sheet. So there fueling of moneys into the Fund is also fiscal capital and because of the status of the S.A. hide more in the secret company there.

DNB Nor

Then the control of Carlson Funds is by all means controlled by DNB Nord as written here:

“As an example, a major part of the support activities (e.g. accounting) is done in close collaboration with the members of the Group located in Sweden/Norway. Moreover, the members of the team managing Carlson in Luxembourg are all senior officers originated from the Group. Consequently, the distribution of the Funds in Luxembourg is mainly performed thanks to the support of the Group”.

Here is what the group is supposed to pay in tax:

“Taking into account the total 2006 and 2007 value of the business compared to the total 2006 and 2007 annual profit before tax, Carlson will pay an annual and arm’s length remuneration in accordance with articles 56 and 164 (3) LITL to the Group for its support representing 65,92% of its annual profit before tax” (…) “Carlson will benefit from such retrocession of fees over a period of 10 years. As the taxable activity of the Company started in 2006, we propose to recognize such retrocession as from August I, 2006 until the financial year 2016” (…)”The computation of the percentage of notional retrocession of fees will be subject to a supervision period of 4 years (2006-2010). In case of significant/major changes in the business in Luxembourg, Carlson commits itself to inform the Luxembourg tax authorities of any significant changes that would modify its business and/or its tax position in order to agree on the more appropriate tax treatment”.

If you wonder what retrocession means that is planned underwritings of the earnings of the company. Underwritings or retrocession is usually a volunteer act of a company to return property or ceding property, though usually by request and not by forced transaction. Also the underwriting is also done to diversifying assets by consolidating them amongst the stakeholders. That means the last one the percentage of the company which is 65 % of the profits of DNB NORD’s Carlson Funds will dived 65% of the funds to the stakeholders of the company. Initially meaning that the Stakeholders or the Owners  of the DNB NORD and that before any tax in Luxemburg, which is beautiful business model for the Stakeholders and for the ones owning DNB, and by literal controlling Carlos Funds.

The Company found another way to dodge a little more tax:

Net Wealth Tax: As no intangible asset is recognized in the tax balance sheet of the Company, there is no increase of the unitary value of Carlson for net wealth tax purposes”.

This is initially saying that since they have not written any assets of value when they started to operate, therefore they does not have assets or monies worth to be classified for the Wealth Tax Purposes in Luxemburg. Here was yet another way of using the loopholes in Luxemburg to get even less taxation and a favorable way of using the tax-system there.

This article in the middle of the charter of Carlson Funds says the truth of the company:

The purpose of the corporation is the creation, administration and management of one or several Luxembourg and/or foreign collective investment funds in transferable securities authorized according to the Directive 85/611/EEC, as amended (”UCITS”) and of other Luxembourg and foreign collective investment funds not covered by trus Directive (“UCI”) (all together the “Funds”) on behalf of their unitholders or shareholders in accordance with the provisions of chapter 13 of the Luxembow-g law of December 20, 2002 on undertakings for collective investment, as it may be amended from time to time (the “2002 Law”) , and the issue of certificates or statements of confirmation evidencing undivided co-ownership interests in such Funds. The corporation shall manage any activities connected with the management, administration and promotion of the Funds. It may on behalf of the Funds, enter into any contracts, proceed to any registrations and transfers in its nam~ or jn third parties’ names in the register of shares or debentures of any Luxembourg or foreign companies, and exercise on behalf of the Funds and the holders of certificates of the Funds, all rights and privileges, especially all voting rights attached to the securities constituting assets of the Funds. The foregoing powers shall not be considered as exhaustive, but only as declaratory”.

EuroOK

This here says enough of the practices of the Norwegian Banking group of DNB Nor or DNB Nord ASA had a subsidiary for recess their tax-operation and use the lucrative opportunities for keeping the profit without having issues with the Tax-regime in Norway. As the Norwegian rules and tax-regulation without studying them is stricter and has to be stricter than this. Because the end of the Tax contract with Luxemburg disclose the information where they are planning not to pay for their “Net Wealth Tax Due”. So even if the funds grow massively and the monies invested in the Carlson Funds, the opportunity to underwrite 65 % before the tax on its profit and that is possible with the “underwriting” method. In that sense the taxation of the will always is 10% on very little part of the funds, as the stakeholders can theatrically take 65 Euros on the 100 euros. Leave behind 35 Euros of it profit and pay 3, 5 Euro on the 100 Euros of Profit, that is a beautiful operations. If it wasn’t for the underwriting of the revenue then the company would have by the standard tax of Luxemburg paid 10 Euros of tax. 10 Euros is not much of a profit of 100 Euros, but still vastly more than 3, 5 Euros, the difference by quick calculation is 6, 5 euros. That is nearly a price of a Big-Mac Combo-menu that cost around 8 Euros in Luxemburg.

That is because of the technic of underwriting and sharing that with the shareholders and stakeholders of the Carlos Funds S.A. in Luxemburg which is their subsidiary. As written so nicely to the Luxemburg Department of Tax Collection in 2nd July 2008:

“on behalf of our client Carlson Fund Management Company S.A. (hereafter also referred to as “Carlson”), we respectfully request you to confirm, in writing, the content of this letter as to the Luxembourg tax treatment applicable to the situation described herein”.

That the Carlson was supposed to get the reasonable Tax Treatment for the company so there was a hashed plan from the get-go together with the Company of PriceWaterCooper. The plan was made an acted upon. This would not been possible if the DNB Nor did not use the guidance and setting up the charter after the laws there and follow the guidelines of the company setting it up for making sure of having less tax.

As explained with the 100 Euros scenario. The certainty is not any excuse from the DNB Nor can tell away.  As they explained in 2016 to the Norwegian Press:

“No, DNB Luxemburg does not help the costumers to avoid tax. The Advisors function as discussion and talking-partners when it comes to financial questions, which offers legal and legitimate tax-plan for the costumers who live abroad. It could for example be about advice about financial-solution, cross-border transactions, complicated inheritance-regulation and other taxing environment that would be different from the ones who are living in Norway” (…)”DNB does not operate in Luxemburg because of taxation (Foss, 2016).

Well, I have already explained there operation and how they get to pay as little tax as possible through their operation. So DNB Nor had or still have the Carlson Fund Management Company S.A. in Luxemburg to save taxes and earn more monies in their operation and company there. Something they would be able to do in Norway or under Norwegian taxing regulation. Peace.

Reference:

MF I/ECCi/ AEGN/C21108001 M-PEWR – “Carlson Fund Management Company S.A. – Identification tax number: 2006 2240 378- Recognition of a license fee for tax purposes” (02.07.2008) – PriceWaterCooper (PWC)

Foss, Andres Bakke – ‘DNB i redegjørelse i 2014: DNB Luxembourg hjelper ikke kundene med å unndra skatt’ (08.04.2016) link: http://www.aftenposten.no/okonomi/DNB-i-redegjorelse-i-2014-DNB-Luxembourg-hjelper-ikke-kundene-med-a-unndra-skatt-8422413.html#xtor=RSS-3

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Guyana-Norway Cooperation on the deforestation, the Low-Carbon Development-Strategy(LCDS) and REDD+ Program in Guyana

Virgin Forest Resource

Today is the day after we have celebrated our Constitutional Day here in Norway. This is the day after the giant national party. Last week it just happened to be an election in the small South-American state Guyana which is in-between Surinam and Venezuela. As the Corruption Perception Index shows the magnificent position that Guyana in the world that there in the place of number 124 of 175 countries. Here is the chart from Transparency International:

Guyana Transparency

 

To follow the story, I have looked for sources and how it has gone. This I had to do after reading Chris Lang’s report ‘Why did Norway agree to pay US$40 million just before Guyana’s election?’. That he published on the internet page red-monitor.org. As a Norwegian I haven’t really heard anything about the election or the funding of the rainforest projects in Guyana. We have seen our development minister Erik Solheim travelling to Brazil and looking at the crazy animals and green trees in the rainforest. So I had to check what has been said. Here is what I have found. And hope it’s worth five minutes of your day.

The now former president of the Republic of Guyana H. E. Donald Ramotar on the 5th payment on the 7th of May 2015 stated this: “Fellow Guyanese, I am pleased to announce today that Guyana has received a payment of $8 billion (Guyana) from the Government of Norway. This is a billion more than last year’s payment, and brings the total received from Norway to $38 billion” (…) ”All Guyanese should feel proud of the vote in confidence expressed by Norway in announcing that they are willing to pursue a second agreement up to 2020, a policy that only the PPP/C supports in Guyana. And all Guyanese should feel proud that we have earned the most money from a forest partnership in the world, after Brazil. Money that is being directly spent on the people” (…) ”the LCDS has done a lot. Guyana has now deployed US$120 million into projects, which are enabling the rehabilitation of Cunha canal that will protect Georgetown, and the communities and farms along the Mahaica River from floods like we saw back in 2005” (…) ”First, the opposition tried to stop Norway from paying Guyana the money that we earned from keeping our forests standing. When the opposition failed to achieve this, they tried to stop us from spending this hard earned money on the Guyanese people by cutting the entire LCDS budget!” (…) ”we have always been fighting to protect our nature so that we can leave an even more beautiful Guyana as a legacy to our children – and today we are leading the world in showing how finances can flow to forest countries. Guyana was once known for rigged elections and economic decay – today we are known for global environmental leadership. The benefits are for all our people, and we must not throw them away”.

On the 8th May “The Government of Guyana this morning announced the receipt of US$40 million from the Government of Norway for maintaining low deforestation rates and improving forest governance” (PRNewswire).

To the Antigua Observerer President Ramotar is quoted on the agreement with Norway: “(This is) a policy that only the PPP/C (People’s Progressive Party/Civic) supports in Guyana. And all Guyanese should feel proud that we have earned the most money from a forest partnership in the world, after Brazil, money that is being directly spent on the people.” (…) “believe that not a single Guyanese living on the coast should need to worry when there’s heavy rainfall that their community will flood. And not a single Guyanese in the hinterland should need to worry about not having water during droughts. Nor should any Amerindian community need to worry about having enough economic opportunities to support their development.” (…) “Today, Guyana is one of the leading countries in the world in managing natural resources sustainably. And every Guyanese is benefitting from this. Our most recent deforestation rate was even lower than the previous year.” (…) “All Guyanese should feel proud of the vote in confidence expressed by Norway.” (…) ““I urge every Guyanese to think hard about what is at stake and to make the best decision next Monday to continue down a path of development and progress,” (Antigua Observerer).

On the 12th May reports was saying: “Guyana has received $40 million for climate services and intends to use part of the money for a transformational hydroelectric project in order to reduce the cost of electricity” (…) “The payment was made by the Government of Norway and represents earnings from the Guyana-Norway partnership which in total now amount s to $190 million out of a potential $250 million” (Caribbean News Service).

On the 16th May this new has arrived: “HIS Excellency, Brigadier (rtd) David Arthur Granger, is Guyana’s duly elected and sworn 8th Executive President, Commander-in-Chief of the Armed Forces and Head of State of the Cooperative Republic of Guyana. President Granger was administered the Oath of Office yesterday at the Public Buildings by Chancellor of the Judiciary, Carl Singh, in the presence of the thousands that converged to witness history. The Oath was administered following the reading of the Official Proclamation by Chairman of the Guyana Elections Commission (GECOM), Dr. Steve Surujbally” (…) “The official Inauguration Ceremony for the new Government is slated for May 26, at the Guyana National Stadium, and as had been promised by then coalition presidential candidate, Brigadier (rtd) Granger, Guyanese will celebrate the nation’s 50th Independence Anniversary from its colonial masters, under an APNU+AFC Government of National Unity” (Eleazar).

Newly elected David Arthur Granger said on the inauguration: “I extend the arm of friendship to former president, Donald Ramotar, and the members of the PPP to join this great movement of national unity.” (…) ”let us embrace each other regardless of religion, regardless of race, regardless of class, regardless of occupation…as fellow Guyanese let us work together to realise our inspiring national motto, One People, One Nation, One Destiny” (…) ”Guyanese, the elections are over, the people have chosen their representatives, the Constitution has been respected, our democracy has been fortified, let us now put past rivalries behind us and work in unity to banish poverty, ignorance, fear and hatred” (Eleazar).

Tweedie of the Morning Star tells the story of how close the election in Guyana really was: “GUYANA’S ruling party has alleged fraud in the general election, with just 43 votes separating the two main presidential candidate” (…) “It claimed that the opposition Partnership for National Unity and the Alliance For Change (APNU+AFC) received almost twice as many votes as there were voters in some regions” (…) “The PPP also expressed concern over the “extremely high” number of rejected ballots and accused the APNU of intimidating its representatives and chasing them away from polling stations” (…) “And the APNU declared victory for its candidate David Granger on Tuesday, long before the vote was complete” (Tweedie).

Former Speaker of the National Assembly, Ralph Ramkarran has commented: “No longer motivated by his high ideals, it (the PPP/C) allowed one-man rule, arrogance, crime, corruption, nepotism and high living to flourish and become dominant features of its governance” (…) “Ramkarran said that the PPP/C ignored the fact that it lost a significant percent of its support at elections held in 2011. “It deluded itself by a self-serving analysis that apathy caused its supporters to stay away from the polls in 2011. This prompted an expectation that elections with a divisive political strategy will restore its majority. Thus it rejected any idea of a coalition government.”(Rockecliffe).

Guyana timelines_0

Afterthought:

If this isn’t getting your minds to think and I understand the thoughts of Chris Lang and Redd Monitor. I am just thinking. What is the real measure of the money spent into the saving of the rainforest? How will this sizeable funding scheme really be governed? We now can read reports of possible election frauds in Guyana, also considering the number and place of the country considering their position as the 124 of 175. There are expected that the former President will be happy for the agreement between Norway and Guyana. This is the 6th Payment and also building a Hydroelectric plant in Guyana for 40$B. If this doesn’t make your mind boggle a bit and how this doesn’t seem right. I get worried when the politicians and campaign talks about this funding of deforestation. If you don’t mind I will snip out the most questionable quotes from the ‘Joint Concept Note’ that both government agreed on 6th May 2015. Also the letter from Guyana Forestry Commission from 13. Januar 2015. Hope you enjoy! Peace.

GuyanaJCNGuyanaJCN2 GuyanaJCN3GuyanaJCN4GuyanaJCN5GuyanaJCN6GuyanaJCN7

GuyanaJCN8GuyanaJCN9

 

GuyanaJCN10GuyanaJCN11

The letter from Guyana Forestry Commission:

GFCP1GFCP2GFCP3

PS: If  that wasn’t cool enough for you. Peace!

Reference:

Antigua Observer – ‘Norway pays over $8B to Guyana – signals willingness to partner with Gov’t until 2020’ (08.05.2015) Link: http://antiguaobserver.com/norway-pays-over-8b-to-guyana-signals-willingness-to-partner-with-govt-until-2020/

Caribbean News Service – ‘Guyana $40 Million Fund to Help Develop Hydroelectric Project’ (12.05.2015) Link: http://caribbeannewsservice.com/now/guyana-40-million-fund-to-help-develop-hydroelectric-project/

Eleazar, Gary –  Guyana Chronicle Online – ‘David Arthur Granger sworn in as Guyana’s 8th Executive President …extends ‘Olive Branch’ to ousted PPP/C administration …says let us put past rivalries behind us and work in unity’ (16.05.2015) Link: http://guyanachronicle.com/david-arthur-granger-sworn-in-as-guyanas-8th-executive-president-extends-olive-branch-to-ousted-pppc-administration-says-let-us-put-past-rivalries-behind/

Rockcliffe, Abena – Kaieteur News – ‘A Guyana void of poverty, corruption and nepotism awaits – Ramkarran’ (18.05.2015) Link: http://www.kaieteurnewsonline.com/2015/05/18/a-guyana-void-of-poverty-corruption-and-nepotism-awaits-ramkarran/

Tweedie, James – Morning Star – ‘Guyana Election: Ruling Party Alleges Fraud as Candidates Lie 43 Votes Apart’ (15.05.2015) Links: http://www.morningstaronline.co.uk/a-81e1-Guyana-elections-Ruling-party-alleges-fraud-as-candidates-lie-43-votes-apart

PRNewswire – ‘Guyana receives US$40 million payment from Norway for climate services and continued low deforestation’ (08.05.2015) Link: http://www.prnewswire.com/news-releases/guyana-receives-us40-million-payment-from-norway-for-climate-services-and-continued-low-deforestation-300080282.html#

Celtic confirms Ronny Deila as their new manager

Here is the confirmed news from Sports News on Youtube. Where he tells what he expects and how he forsee being a part of Cetlic’s new future. Secondly, is how his gone from being a assisten manager under Dag-Eiliv Fagermo to become the hero in Drammen. I am Strømsgodset fan. So I am bit sad of losing the one who gained the first title in the Norwegian Premiership in 43 years and also a cup title. I want to wish him goodluck with the new job. An hope that David Nielsen will take charge and continue to the path and be on the top of the league. Ronny Deila thanks for the 9 years in Strømsgodset! Here is the report from Sports News:

Here is the one from yesterday:

 

Norwegian viser grådighet og kynisme!

Grådighet, vises på mange vis. Noen med direkte korrupsjon. Andre med å jevnlig klage på priser men samtidig har rikelig av alle nødvendige ting. Noen viser grådighet ved å ta betalt mye for tjenester som koster lite. Andre derimot bruker sine ansatte som billige brukere av bedriften. Fordi de trenger jobben, fordi de enten har store lån eller må jobbe.

Norwegian Air Shuttle. Norske flyselskapet med Bjørn Kjos i spissen. Finner et lovlig smutthull. Han og selskapet har skaffet seg mangfoldige nye fly. Som har en annen standard enn den eldre. Dermed fordi luftfarten er heldigvis veldig regulert. Så må de som er Piloter. Ha kursing og bevis for å fly diverse store fly. Noe som innebærer at Norwegian.. Må kurses eller leie inn andre. Mens andre større selskap betaler og ordner dette for sine ansatte. Så må de innleide Pilotene betale gildet. Noe som er 200k NOK. SAS og Wideroe gir dette til sine ansatte. Disse leide inn pilotene får bare tre års kontrakt via byråene. Noe som gjør at de mister en ordinær årslønn ved å ta kurset før de får jobben hos Norwegian. Allmenn praksis tilsier at dette er grådighet. At innleid personell i de fleste bransjer er blitt vanlige. De er ansatt via andre: Dette gjør at de som virkeligheten har ansett deg står som ansvarlig. Ikke der du er utleid og virkelig jobber. Norwegian kan komme unna med alle reguleringer innen arbeidslovgivningen for vikarer. Vet ikke om dette passer det nye direktivet fra EU. Som vi får om ikke lenge. Allikevel viser dette hvor langt Bjørn Kjos går får å tjene penger, ikke bare på deg som kunde, men også på sine ansette. De ansette er de som skal sikre inntjeningen ikke være å gående lommebok for selskapet. Er det slik det skal være? Var det dette vi søkte etter når vi skulle lage et bedre samfunn? (Sjekk på NA24.no å finn saken om du ikke tror meg).

Er det et slikt samfunn vi vil ha. Der store-selskaper som bare det utnytter lovgivningen til kjapp fortjeneste og ikke er til glede for de ansette? Eller var det omvendt!?! Jeg blir bare provosert av hvordan man kan utnytte smutthull på sine egne ansette. Jeg vil bare stille spørsmål. For hvis alle ting blir gjort og godtatt. Da er det ikke lenge til.. at en ansatt kan få livsforsikring av selskapet og når du dør. Vil ikke pengene gå til familien, de vil gå til selskapet som har tatt ut livsforsikringen. Dette har selskaper gjort i utlandet, vil vi bli like kyniske? For Norwegian viser hvor langt de kan gå med innleid personell. Peace.

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