Taxes in general can be divided into direct taxes and indirect taxes Direct taxes are those that are assessed and levied upon people, whereas indirect taxes are levied upon goods and services

The captain of a megayacht must have many skills, not the least being an ability to manage the yacht's money As a rule of thumb, the annual running costs of a large yacht can be as much as 10 percent of its capital value

The following are recommended steps for setting up a corporate gym Rather than paying for what can be costly corporate gym membership at a national chain or local sports centre, setting up your own inhouse gym can be a cost effective solution