Whether it is for business or pleasure, Michele Frazier’s frequent travels have given her the ability to
develop a comprehensive philosophy with regard to innumerable subjects. Of those subjects, one of the more interesting has to do with her advice on finding the best pizza in any city, with some of her recommendations coming as something of a surprise. As a pizza connoisseur, I find her insights absolutely fascinating and believe they are worthy of sharing. So if you travel often and can appreciate a good slice of pizza, the following advice will likely serve you quite well the next time you find yourself in unfamiliar territory.
On Finding the Right Local Pizzeria
According to Frazier, the best pizzerias are almost always the small family-run restaurants that are not so easily found by visitors. In order to find out which hole-in-the-wall pizzeria is really a hidden treasure, Frazier suggests asking several locals for their opinion. Everyone has different tastes and some people have odd preferences, so arriving at a consensus among the locals is the best way to guarantee a great slice. Obviously, anyone who suggests a national chain should be dismissed, but it is important to remember that if most locals agree that such a chain is best, they are really trying to tell you that the local pizzerias are not anything worth writing home about.
On the Cities Famous for Pizza
When traveling to New York and Chicago, it seems natural to seek out a slice of pizza that is true to the tradition of the city. This does not mean, however, that every pizzeria in Manhattan is outstanding, so Frazier suggests seeking out the establishments that have been around the longest. There are several pizzerias in Chicago that have been around for decades, and any one of these is a safe bet for a great slice.
While it may seem counterintuitive, Frazier offered an interesting idea when it comes to these famous pizza cities: If there is a New York-style pizzeria in Chicago, then there is a fairly good chance that the proprietor has quite a talent for pizza considering the level of hubris required to open a New York-style shop in a city that is so loyal to its own style. She also noted some off-the-radar cities for pizza, including New Haven and Portland, both of which have unique pizza options that are just as good as anything you might find in New York or Chicago.
Трехуровневая система налогообложения: федеральный уровень, кантональный уровень, муниципальный уровень.
ReplyDeleteНа федеральном уровне ставка 8,5 процента.
Ставки швейцарского кантонального налога значительно различаются (зависят от выбранного кантона). В целом они как правило являются прогрессивными в зависимости от различных факторов.
Поскольку в большинстве других стран нет такого разнообразия в налогообложении, швейцарские налоговые ставки ошибочно сравнивать с иностранными налоговыми ставками в пропорции 1 : 1. По сравнению с другими странами, правильнее подсчитывать эффективную налоговую ставку.
Ниже указана эффективная налоговая ставка на прибыль, уплачиваемая предприятием в разных кантонах, это сумма федерального налога и кантонального.
Наиболее привлекательным кантоном для иностранных компаний признан Нидвальден, где предприятия платят государству сборы в размере 10,1 процента.
Третье и четвёртое места поделили между собой швейцарские кантоны Аппенцелль-Аусерроден и Люцерн с показателем 10,3 процента каждый. Ставка корпоративного налога в Обвальдене составляет 10,9 процента, в Ури – 11,8 процента. Цуг взымает с компаний налог по ставке12 процентов, Кантон Швиц требует уплатить несколько больше – 12,1 процента.