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Tax is payable on the "annual rental value" of property, other than owner occupied property. Such "annual rental value" is the higher of the rateable value and the actual rent received if the property is let. No tax is payable on vacant property or on owner-occupied property. Certain deductions for maintenance and repairs are allowed against the annual rental and the amounts of tax on property other than that let at a market rent are insignificant.
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In mainland China, anyone can apply to cancel a trademark that has been registered for three years on the grounds that the trademark has not been used for three consecutive years.
In 2005, Mr. Zulueta claimed that he invited Raoul Goco to open a Greek restaurant in the Philippines, and they conceptualized the name of the restaurant to be CYMA while on vacation in Greece.
Consumers are becoming increasingly environmentally conscious and focused on sustainability, especially within the fashion industry, which accounts for nearly 10 percent of global greenhouse gas emissions.