Contents:
Legend of the Mask is set an alternate , yet the shots of the Japanese capital city of Teito include a rusting Tokyo Tower. In the Kaiju movie Mothra , the title monster knocks over the Tower and then builds her cocoon in the ruins. In the Heisei Gamera , the Gyaos deftly evades killer missiles, lets them take out Tokyo Tower, and proceeds to build its nest in the ruins, almost mocking its human prey.
As you might guess, the tower snaps in two under their combined weight. The final battle in Vampire Girl vs. Frankenstein Girl happens on Tokyo Tower. Then exploded by the titular hero and reformed in the wrong location, where it will take a week to move it back to where it originally was. Kamen Rider Kamen Rider Kabuto , Tokyo Tower is located near where many of the big events happen and is even used on occasion.
For example, "a one-of-a-kind tulip". In the AU movie, it's even bent down from the explosion in Shibuya. Kamen Rider Decade reuses it. In Kabuto World, the Hikari Studios is placed right near the tower. Natsumi calls it "trendy". The tower is also used for the final battle. There is surprisingly little property damage.
Decade even lampshades the tower's prominence in Kabuto: Kabuto's backdrop is Tokyo Tower with Tendou's skyward-pointing finger next to it.
Onigashima battleship has our heroes successfully fool the villains with a fake Tricked Out Time sequence, creating a fake skyline outside the DenLiner with Momotaros manning the fake Tokyo Tower which he calls "MomoTower". Features prominently in the finale of Ultraman Orb when Juggler reveals Maga-Orochi is survived its first battle with Orb and is metamorphosing into Magata-no-Orochi underneath the Tokyo Tower, in order to dupe VTL into launching a missile at the tower that would feed the monster the energy it needed to finish its transformation.
Its combination of abilities make it both a very attractive target for alien invaders and the like to take over, and also serve as a big bullseye saying "Monster Goes Here" for when you question what exactly to body slam your enemy into. Arcana Heart uses the Tokyo Tower as the backdrop for Lilica's stage. Just the Takoshima Tower. Guess what it resembles The setting of Makai Toshi SaGa consists of four "worlds" connected by a huge tower, one of which the "World of Ruins" resembles a devastated Tokyo cityscape, with the tower represented on the world map by a likeness of the Tokyo Tower.
So, the Tokyo Tower actually does "mark an inter-universal nexus" in this game. Strife ensues as the Septentriones start showing interest in demolishing the towers Drakengard infamous last ending ends with the player seeing the reamins of Caim and Angelus skewered on the Tokyo Tower. Farewell Ruins of the Moon uses Tokyo Tower as the motivating reason for the male protagonist to leave the safety of his home and venture out to find other possible survivors in a seemingly Ghost Planet.
The Final Boss even takes place on the observation deck of the tower.
In an inversion of the usual rule, though, the Tower is one of the only remaining structures after God brings the Flood. The tower makes an appearance in the Transformers: Robot Masters web cartoon: The web comic Okashina Okashi "Strange Candy" does a major Lampshade Hanging of this in its opening episodes by doing an Everyone Meets Everyone where six different groups from six different alternate universes all get sucked into an interdimensional vortex from their own universe's version of Tokyo Tower.
Heck, one of the characters wanted to go there because all the crazy stuff happens there.
This is why the BEPS Project took up the problem of tax avoidance in the digital economy as a common challenge facing the developed world. Nexus Holidays acts as a co-ordinator for all persons taking these tours in the making of all arrangements for transportation, sightseeing, shopping and hotel accommodation. While Nexus Holidays strives to protect personal information from misuse and unauthorised access, we cannot guarantee the security of any information transmitted or received from our online products or services. The final battle in Vampire Girl vs. Admired as technological innovators and key drivers of global as well as US economic growth, these eight firms have distinguished themselves in another way as well—as international tax avoiders. The article can be found under the following Topics: In the story S.
In Phineas and Ferb: Summer Belongs to You , Dr. Doofenshmirtz drags his daughter Vanessa to Tokyo for one of his evil schemes, and she ends up falling from the Tokyo Tower and caught by Phineas and Ferb's plane. Tokyo's city hall is a distinctive building with two tall square-ish towers, each of which has an observation deck on top. In a pinch, it can function as a substitute Tokyo Tower.
Public criticism of tax avoidance by the global leaders of the digital economy has been escalating in the West in recent years, and measures to enforce closer links between the locus of value creation and that of tax payment have emerged as a topic of debate and deliberation in the Group of 7, the Group of 20, and other multilateral frameworks. Within Japan, however, the issue of tax avoidance by companies with worldwide value chains has received relatively little attention.
In the following, I hope to shed light on this phenomenon and discuss its implications for the global economy. Admired as technological innovators and key drivers of global as well as US economic growth, these eight firms have distinguished themselves in another way as well—as international tax avoiders. In Europe, the practices of US-based digital-economy businesses have come under growing fire over the past several years. In the United States, however, criticism of these tech companies has been fairly muted because their tax-avoidance schemes target income earned overseas, not domestically, and because they are powering US economic growth and creating American jobs.
Even within the United States, however, American firms are highly resourceful when it comes to reducing their tax bills, as suggested by their low effective corporate tax rate—the percentage of reported pretax income paid in corporate tax federal and state combined , on average. According to a survey by Citizens for Tax Justice, the top US corporations had an effective federal tax rate of Moreover, many of those top corporations paid no federal taxes whatsoever. These figures testify to the ingenuity of big American companies when it comes to minimizing their tax liability.
And with the rise of the global digital economy, US-based multinationals have discovered more and better ways to avoid taxes, particularly on income earned overseas. Let us begin by examining the case that set in motion current multilateral efforts to address tax avoidance in the digital economy. It was in that the international community began to get serious about developing comprehensive solutions to the problem of tax avoidance.
The main catalyst for this shift was the public furor over revelations that Starbucks UK had paid almost nothing to the British government in taxes. It did this by using costly intragroup transactions to minimize income booked in Britain and maximize the revenue booked in low-tax countries. For example, Starbucks UK purchased coffee beans at inflated prices from a Starbucks unit in Switzerland. The British unit also paid high royalties to a unit in the Netherlands—a well-known tax haven—for use of the Starbucks brand.
In addition, it wrote off high interest payments on loans from the US unit. Together, transactions of this nature reduced the income reported by Starbucks UK to almost nothing.
Prime Minister David Cameron, galvanized by the public reaction, raised the issue of tax avoidance at several international forums in The G7 and G20 put the problem on their agendas and called for action by the Organization for Economic Cooperation and Development. The Starbucks UK case though not involving an IT firm per se is a classic example of recent trends in offshore tax avoidance, which occupies an ethical gray area between perfectly permissible tax reduction techniques and illegal tax evasion.
If companies get too aggressive in their tax-planning strategies, tax authorities may challenge their accounting and force them to pay the difference. But owing to ambiguities and inconsistencies in tax rules and their enforcement, it is extremely difficult to predict whether any given scheme will be challenged. Reducing these ambiguities and inconsistencies through detailed, up-to-date international tax rules would benefit businesses and governments alike by enhancing predictability. Why should people in Japan or anywhere else be concerned about international tax avoidance by US multinationals?
First, it leads to unfair distribution of the tax burden and creates the perception that honesty does not pay. The wealthy have access to high-priced tax lawyers who can help them drastically reduce their tax bills, as the leaked Panama Papers and Paradise Papers attest; the same applies to big corporations.
The knowledge that those with the highest incomes are avoiding their taxes makes everyone else resentful about meeting their own tax responsibilities. Second, tax avoidance creates an uneven playing field for companies competing in the global economy. Through aggressive tax planning, US multinationals can boost their after-tax profits, gaining an advantage over other companies. For example, Amazon pays almost no tax on income from its sales to Japanese consumers, whereas Japan-based Rakuten, which follows the same basic business model, does. This puts Rakuten at an obvious disadvantage.
Third, tax avoidance deprives governments of badly needed revenues at a time of growing deficits. In the developed world, many governments are struggling to meet the costs of an aging society. Under the circumstances, sovereign states have a right and a duty to collect appropriate taxes on economic activity conducted in their countries. Finally, the profitability of international tax planning is fueling high demand for tax accountants and lawyers versed in such schemes, sucking talent into an industry that contributes nothing of value to society.
Ethical questions aside, it is a waste and a loss to the nation when its brightest accountants and lawyers, attracted by high salaries, devote their talents to helping companies avoid the taxes needed to pay for social security and other vital services.
Next, let us look at Amazon. Today Amazon surpasses all other e-commerce businesses in sales to Japanese consumers. Its wholly owned Japanese subsidiary, Amazon Japan G. What this suggests is that, from the standpoint of the digital economy, the PE concept itself is outdated. The rule that a business is subject to taxation only if it maintains a physical establishment made sense in an era in which such a presence was necessary to conduct cross-border retail transactions on a large scale.
But the Internet has made it easy to conduct and settle transactions without a PE. In some cases, all one needs on the ground is a few local employees for support and PR purposes. Japan is not the only victim. Transfers outside the set group arrangements or dates are at additional cost to the customer. A passport with a minimum of six months validity from the date of return is required for customers travelling to all countries in our programme. It is recommended that travellers have at least three blank pages in their passport.
All customers are responsible to check visa requirements with their local embassy or consulate and must ensure they obtain a visa valid for the duration of travel before departure. Non-Australian passport holders will incur additional fees. Visa costs are not included in tour packages unless otherwise explicitly stated.
If passports are not physically received by Nexus Holidays 30 days prior to departure, at the specified time the customer may be required to pay an urgent visa processing fee. Unless otherwise requested your passport will be returned with final documentation approximately two weeks prior to your departure date. Responsibility for documentation accuracy, passport validity and dispatch of documents rests with the customer. Nexus Holidays accepts no responsibility for any failure in this respect.
Nexus Holidays does not issue foreign visas. We only lodge passports and application forms for visas to be issued by the relevant authorities. Nexus Holidays cannot guarantee that any visa will be issued by the relevant authority and accepts no responsibility if a visa application is refused. Please be informed that as Nexus Holidays packages are group tours, all bookings will be processed together as a group when the name lists for air tickets, hotel reservations, coach assignments etc are finalised close to departure.
Therefore, documentation is issued on a group-by-group and sequential basis, with earlier departure dates taking priority, and we are unable to accommodate individual requests for early documentation. Standard documentation turnaround time: Barring any unforeseen delays, final documentation for all tours will be emailed out within 2 weeks of commencement, except Europe within 7 days of commencement.
We endeavour to release documentation earlier where possible or as soon as all information becomes fully available and confirmed for the entire group. However, during peak periods, we may encounter a higher than usual volume of bookings which will affect standard turnaround times. During your holiday, certain risks and dangers may arise beyond the control of Nexus Holidays, including not limited to: Nexus Holidays will not be liable for the provision of medical care or the adequacy of any that care that is rendered. Nexus Holidays strongly recommends the purchase of comprehensive insurance at the time of booking to ensure immediate protection of your deposit.
Please contact us for a quotation if you are an Australian resident. Nexus Holidays are not authorised to sell insurance to non-Australian residents. Nexus Holidays cannot be made liable for the loss of deposits, cancellation costs, and any other costs incurred by the customer on any tour if not adequately insured. Travel insurance policy details must be provided no later than 30 days before departure to avoid delays in the dispatch of final documentation.
Children under 12 years of age are not recommended on tours and cruises. Children under 18 years of age must be accompanied by an adult and share their accommodation with an adult. Child discounts are generally not applicable for our packages, however, may apply to infants under 2 years of age not requiring a seat, bed and breakfast.
Requests for interconnecting rooms cannot be guaranteed.
Triple share may not be available on all of our land and cruise packages. A single supplement is payable where triple share is not available. The following summary of visa requirements for Australian passport holders is a guide only and subject to change. Nexus Holidays are only able to lodge visas on behalf of applicants that are present in Australia at the time of application.
Nexus Holidays cannot be held liable for any failure in this respect. Cathay Pacific Airways Upgrade. Main contact Email recipients Add More Passengers. About you Important note: Any error in names or passport numbers will incur extra cost which are at passengers own expense.
Address 1 Address 2.
Suburb State Postcode Country. Insurance provider if applicable Insurance policy if applicable Add More Passengers. Upload your passport here. For vouchers purchased through a third party vendor The purchase of vouchers does not automatically guarantee availability of a given departure date. Booking Finalisation and Passport Copies All booking components and arrangements, including the selection of dates, tour extensions, optional programs, stopovers, early arrivals or stay behinds, upgrades and provision of passport copies etc, must be finalised within 30 days of booking, or 90 days before departure, whichever comes first.
Balance of Payment The final balance of all travel arrangements is due by 90 days prior to departure for China, Japan, South Korea, Taiwan, Vietnam, India, Europe, New Zealand and all tour packages shorter than 15 days in total duration, except for packages with Ocean Cruises. Late Payment Fees Bookings where deposits and final balances are not paid on time are subject to possible cancellation and incur the following late payment fees: Cancellation by Customer All cancellations must be made in writing to Nexus Holidays and will be subject to the following cancellation charges from the date the written cancellation is received: For bookings made directly through Nexus Holidays 90 days or more prior to departure; loss of deposit plus administration fees plus the cost of the air and cruise tickets.
Cancellation by Nexus Holidays Nexus Holidays reserves the right to cancel or vary a tour prior to departure due to insufficient numbers. Accommodation Accommodation will vary depending on the group size and cannot be confirmed until final documentation is dispatched or very close to departure. Addresses By providing email and postal addresses on the Booking Form you have agreed to receive correspondence from Nexus Holidays which may contain marketing, specials and promotional material.
Airline Fuel Surcharge Levy Since , all airlines levy a fuel surcharge in addition to the normal airline ticket price in order to cover the increased cost of aviation fuel. Airlines Airlines featured in this document do not by virtue of their endorsement represent themselves either as contracting with any purchaser of a holiday from Nexus Holidays or as having any legal relationship with such a purchaser.
Baggage The standard check-in baggage allowance for all airlines is limited to one piece per person and must not exceed 20kg, unless otherwise explicitly stated. Breakaway Policy It is a condition of participation on all Nexus Holidays group tours that all participants strictly stay with the group according to the predetermined itinerary at all times from beginning to end. Before departure The applicant must notify Nexus Holidays in writing of their intention to break away or deviate from the group before Booking Finalisation and well in advance of departure. Late applications cannot be considered.
The application must clearly explain the reason for the breakaway and include details of all passengers, dates, times and itinerary of the planned deviation. Prior consent must be provided in writing by Nexus Holidays. Any approval is subject to payment of a Breakaway Fee to be quoted at the time of application. Payment must be immediately remitted in full upon approval and acceptance.
Any change in circumstances or plans must be communicated to Nexus Holidays prior to departure and is subject to reassessment. After departure The applicant agrees to notify the local tour guide of the special arrangements while on tour with the group before the breakaway. The tour guide is not authorised to make exceptions to this policy. All Nexus Holidays group-based arrangements and services are deemed void and forfeited. The applicant agrees not to use any group services; such as but not limited to hotel accommodation, transfers, and air tickets, at any point or time during or after the breakaway, unless written consent is explicitly provided by Nexus Holidays before commencement of the trip.
The applicant agrees not to rejoin the tour, or use any group services provided by Nexus Holidays, at any stage during or after the breakaway, unless written consent is explicitly provided by Nexus Holidays before commencement of the trip. The applicant agrees that they are not entitled to any refund for any unused or partially used services arranged by Nexus Holidays.
The applicant agrees that all services undertaken upon breakaway from the group, including accommodation and transportation, are to be self-arranged and associated costs are borne by the applicant. Brochure Validity Tour itineraries and prices are accurate at the time of printing and prices are based on exchange rates as at 1 January Complaints or Claims Resolution At Nexus Holidays we are committed to ensuring that we deal with complaints effectively and efficiently.
Cruise Packages Nexus Holidays cruise packages are based on special group allotments whereby cabins are assigned by the cruise operator on a run of house basis close to departure. Erroneous Pricing Nexus Holidays reserves the right not to honour any published prices that we determine are erroneous due to printing, electronic or clerical error.
Flight Itinerary Flights are booked subject to group ticket and promotional fare availability and may involve up to 2 transits per leg. Flight Schedule Changes When airlines change schedules or delay flights, Nexus Holidays is unable to notify passengers as we are not advised of these changes by the airline. Health Requirements Our group tours tend to be moderately paced, with intervals of brisk walking and full days.
Invoicing Errors Customers are responsible for checking the booking and invoice thoroughly and to contact Nexus Holidays or your travel agent immediately if the invoice appears to be incorrect or incomplete. Itinerary All prices, itineraries, airlines, hotels, and cruise ships are subject to availablility and change without prior notice. Law of Contract This contract is governed by the laws of the state of New South Wales and any legal action arising therefrom shall be litigated only in the appropriate court in that state having jurisdiction in that claim.
Length of Tour The total length of the tour includes any time spent in flight and is subject to change depending on the flight schedule, choice of airline and departure city. Lost Property For security reasons, valuables should be kept to a minimum. Loyalty Discounts Nexus Holidays values repeat customers. Loyalty Memberships Nexus Holidays will associate any airline, cruise and supplier loyalty membership numbers to bookings, but cannot guarantee that points and other benefits are accruable or redeemable on our group packages.
Optional Programs Nexus Holidays offers a variety of optional programs to enhance the tour experience. Postage Nexus Holidays takes due care in handling travel documents in our possession but does not guarantee the security, reliability, suitability and punctuality of travel documents mailed by a third party contractor. Privacy Policy The collection of passports and passport information for ticket issuance, visa application etc, is a firm requirement by airlines and travel operators for identification purposes.
Refusal of Carriage Nexus Holidays retains the right to remove customers from our group for reasons that impact on the enjoyment or safety of other tour members, such as, but not limited to, the physical, medical or mental inability of customers to undertake the arrangements of the tour, unsocial or unruly behaviour, or the carriage of prohibited substances and materials. Refusal of Service Nexus Holidays reserves the right to refuse service at any stage before or after booking to any customer or agent that we reasonably determine: Is disrespectful or abusive to our staff; Is likely to disrupt the smooth running of our daily business or tour operations; Is likely to engage in anti-social, unethical or immoral behaviour, or any behaviour that may jeopardise the safety or enjoyment of other tour participants; Is likely to undermine the integrity, or bring into disrepute, our company in any way or form; Has expectations or demands that are: Responsibility Nexus Holidays acts as a co-ordinator for all persons taking these tours in the making of all arrangements for transportation, sightseeing, shopping and hotel accommodation.
Smoking For the comfort of other participants, smoking is not permitted on Nexus Holidays arranged transportation. Special Assistance Travellers requiring special assistance must be accompanied by a physically able companion. Special Requests Nexus Holidays will make every effort to pass on special requests such as dietary requirements, seat assignments, room locations and wheelchair requests to the airline, hotel and other suppliers but cannot guarantee such requests can be met. Single Travellers A single supplement applies to any customers travelling alone or requiring a single room for oneself.
Tipping Tipping is a firm and expected element in the tourism industry today. Transfers Group shared transfers are at designated times and destinations. Travel Documents A passport with a minimum of six months validity from the date of return is required for customers travelling to all countries in our programme. Travel Documentation Please be informed that as Nexus Holidays packages are group tours, all bookings will be processed together as a group when the name lists for air tickets, hotel reservations, coach assignments etc are finalised close to departure.
Travel Insurance During your holiday, certain risks and dangers may arise beyond the control of Nexus Holidays, including not limited to: Travel With Minors Children under 12 years of age are not recommended on tours and cruises. Triple Share Triple share may not be available on all of our land and cruise packages. Visa Requirements The following summary of visa requirements for Australian passport holders is a guide only and subject to change. China Visa 3 months validity If you are lodging the visa application yourself, Nexus Holidays will email you an application form and detailed instructions approximately 2 months before departure.
Please notify us to request provision of preliminary documentation for visa application purposes only. If Nexus Holidays is lodging the visa application on your behalf, detailed instructions will be emailed to you approximately 2 months before departure. Note that we require the passport to be delivered to our office.
Vietnam Visa Visa is required to enter Vietnam. An application form will be emailed to you approximately 2 months before departure. If lodged by Nexus Holidays, we require the passport to be delivered to our office.