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Herbal breast enlargement is promoted as a non-surgical solution to increase breast size. It is a natural breast enlargement formula that promises fuller, firmer breasts with no adverse side effects. Herbal enlargement products are available in the form of pills that use one or more combinations of herbs and food plants. These various plant ingredients are in the form of naturally occurring non-hormonal plant estrogens, which have hormone like activity that stimulate a female body to produce new breast tissues. Herbal breast enlargement products contain ingredients that are obtained form herbs such as saw palmetto, fenugreek seed extract, wild yam, fennel seed, dong quai root, and dandelion root.
During puberty, the female body naturally produces estrogens that help to develop new tissue that makes breasts grow. Based on this fact, manufacturers of herbal products have come up with natural herbs that contain high level of estrogens. For example, saw palmetto, wild yam, and fennel seed contain high levels of natural estrogens that the manufacturers claim promote the growth of breast tissue. Fenugreek is also recommended by naturopaths to promote the growth of breast tissues.
Users claim that the use of herbal product has increased their breast size. The results can be seen after a couple of weeks, but this treatment may not necessarily be effective for every woman. The effectiveness differs from individual to individual depending upon the authenticity of the product, strict adherence to the schedule, individual metabolic rates, and the women’s body chemistry.
Herbal breast enlargement provide hope for the women who want to increase their breast size without surgery. But how many the claims made by its manufacturers are true? There are no conclusive studies done to prove that these herbs work, nor are there many studies done to examine the risk and side effects of consuming herbal products. The claims of the companies of having conducted their own research has not been reported in any medical journal, thus putting a question mark on the authenticity of their claim.
It is a known fact that excess exposure to hormones causes cancer. These herbal products contain estrogens that promotes hormone like activity. This may cause cancer if the products are taken at the recommended doses of the manufacturer.
None of the herbal products have been evaluated or approved by FDA. The FDA and the Better Business Bureau have warned the customers to be alert about words and phrases such as, “miracle, secret remedy, breakthrough and clinical studies prove that…” that may be hard to back up with results.
Though many of the manufacturers provide guarantee of results for their products, it is important for the customers to thoroughly search for factual information on the products and let the doctor know about the product before consuming it. Individuals who are allergic to herbal compounds must not use these products.
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For many women, the size of their breasts causes constant self-consciousness. Breast enlargement provides many women with the boost in self-confidence that they need by giving them the body shape they want or need.
“I help many women achieve their appearance goals,” says Dr. Reid in Austin, Texas. “Breast enlargement allows many women to walk taller, smile more, and be more confident.”
As women age, the size of their breasts can change, age can affect skin elasticity, and gravity can cause breasts to sag. Also, after pregnancy and breast-feeding, a woman’s breasts may not return to the size and shape they once were.
Some women never develop breasts proportionate to the rest of their body. Having breasts that are too small can make a woman self-conscious about the way they look when they are in public, and clothes may not fit correctly.
Also, women can have asymmetrical breasts that can cause them to be very self-conscious. When a woman has one breast that develops significantly more than the other, it can cause serious self-consciousness.
Breast enlargement can correct all of these problems and provide women who suffer from being too self-conscious a much-needed boost in self-confidence. Women who are self-conscious about the size of their breasts should contact an experienced breast enlargement plastic surgeon.
During your initial consultation, your plastic surgeon will discuss with you what problems you have with your breasts. After determining what goals you would like to reach through breast enlargement, your plastic surgeon will be able to prescribe a breast enlargement treatment that will correct you problems.
Often times, women choose to increase their breast size so that they are more proportionate to the size of their body. Other times, women want to restore their breasts so that they are returned to their original size after breast-feeding, growing older, or pregnancy.
Candidates for breast enlargement surgery are almost any women who are unhappy with the appearance of their breasts. Breast enlargement surgery is a way to provide breasts with improved shape, size, and firmness so that women can be happy about the way they look.
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To have sex is a natural instinct. Right from the moment an individual reaches puberty his or her view on sex goes on transformation. There comes a moment in life when one is not able to have sex as he or she is aging.
For youthfulness one has to have young mind. Mind is the centre of all things. And there is no better medicine to rejuvenate an old individual’s mind than having sex. But to have sex both partners must be psychologically and physiologically be ready. But if the male partner has erectile dysfunction (ED) problem then it is useless even to think about having sex. ED is a commonly found in aged males. It renders his penis useless while having sex. ED can be even found in other non aged males due to several reasons. So, taking of a drug which can get him out of ED is the best option he can choose.
Levitra is such an erectile dysfunction treatment pill. Its constituent is Vardenafil Hydrochloride. It is marketed by Bayer Pharmaceuticals Corporation and GlaxoSmithKline.
It works by relaxing the penile muscles which in turn leads to increase in blood flow to penis. As the blood is pumped into the penis, it gets harder and gets an erection. The erection lasts long enough to complete love making. Once the male partner ejaculates the erection should fade away. In case erection does not fade after having sex or the erection stays for more than four hours then the person should consult a doctor.
The dose for Levitra is a pill a day or as directed by the doctor. If both the instruction is contradictory then doctor’s direction should be followed. The ED pill too can be used by persons with high cholesterol, type 1 or type 2 diabetes or high blood pressure.
It is not for use by women or children below 18 years and persons above 65 years. A person with blood pressure, heart ailments or any other diseases whose medication may contain nitrate is not advised to take the pill.
Possible side effects of Levitra which are mild and short-term are chest pain, swelling of limbs or ankles, shortness of breath, dizziness, painful erection and allergic reaction to the drug etc. In case of side effects do not hesitate to consult your doctor.
Levitra is an ED treatment prescription drug formulated so as that you enjoy your sexual life. But you must have a sexual arousal for having it. It helps you in getting an erection and maintaining it and not in getting you an arousal.
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"My girlfriend dumped me because she says I 'wasn't there' when we made love. She's not the first to say this. I know something's wrong. Can hypnotherapy help me?"
Your sexual dysfunction means you engage in sex more as an observer than as a participant.
You hold yourself back from entering a trance state; you have difficulty "letting go."
There are several ways in which a qualified hypnotherapist can help you to conquer this problem. Before using hypnosis it is essential that you receive competent medical advice.
Hypnotherapy will have a particular focus depending on whether the problem is organic or psychological.
Organic sexual problems require medical intervention. Hypnotherapy may be used as an adjunct, for instance, in helping you to heal faster after an operation.
More frequently, sexual difficulties treated by a hypnotherapist concern psychological issues.
Since the process deals with your mind all sexual activity during hypnotherapy takes place only in your imagination.
What you learn through hypnotherapy is practiced privately elsewhere.
Hypnotherapy may be used to heighten your sensual involvement and to help you to be fully present while engaging in sex.
A common, effective use of hypnotherapy is to lower your anxiety.
The anticipation of failure (particularly for men anxious about their ability to have or to maintain an erection) brings on anxious feelings.
These in turn bring about the failure. Hypnotherapy ends this vicious circle and replaces the anticipation of failure with the certainty of success and confidence.
Traditional sex therapy methods are more readily accepted by you when in hypnosis because the conscious, judgmental, analytical part of your mind is temporarily set aside.
Your subconscious then absorbs the new, positive messages you've asked the hypnotherapist to create.
Precisely because hypnosis taps into the autonomic nervous system, a person can use it to improve or alter functions that normally happen without conscious control, e.g., a man's erection.
Charles, a 27-years-old former sailor and currently an electrician, consulted a hypnotherapist because he was too fearful to have sex with his wife.
They'd been married three years and had had sexual difficulties since the birth of their daughter eight months previously. Charles was afraid he'd been embarrassed once again if he tried to make love.
"Kim laughed at me the first time and now she just gives me a look of disgust." Why? Because he couldn't maintain an erection.
Charles felt humiliated and frustrated; he worried that he'd never again have satisfactory sex with his wife. His dream of fathering a son seemed unattainable.
He told the hypnotherapist that he had no problem masturbating when alone. This was a likely indicator that Charles' problem was psychological, not organic.
As was Charles' report that he always had a firm erection when having sex with the occasional housewife in whose home he was doing electrical work.
To be on the safe side, the hypnotherapist advised Charles to be examined by a medical specialist to be absolutely sure there was no organic cause for his ED.
The doctor confirmed that Charles' trouble was "100 per cent psychogenic," meaning that for some emotional or psychological reason, he could not maintain an erection.
Of course, the more Charles tried, and the more he worried, the more flaccid was his penis.
The hypnotherapist explained to Charles that hypnosis could be used to uncover the cause of his trouble, or to tackle the symptom, or both.
Charles, being the impatient type, and of course eager to end his humiliating experiences, opted for the "quick fix."
Over the course of three sessions of hypnotherapy, Charles relived successful love-making episodes from his younger years as a Navy "stud."
Then the therapist used a melding technique to encourage Charles to see himself (in his imagination, while hypnotized) from now on once again enjoying a full, firm erection well beyond the time needed to satisfy his partner.
Positive suggestions were also made by the hypnotherapist to Charles about his prowess, his confidence and his desirability to his wife.
For three months Charles and Kim had a wonderful sex life. Then he lost an erection just as foreplay had become hot and heavy.
Kim, hurt and disappointed, reacted with sarcasm. All Charles' fears and anxieties rushed back. He returned to the hypnotherapist.
This time Charles agreed to investigate the cause of his impotence.
The hypnotherapist used various approaches -- age regression, age progression (in which the "future" Charles was to explain how he'd conquered the problem) analogue symbolic imagery -- but nothing worked.
In a subsequent session, with Charles relaxed in hypnosis, the therapist told Charles he'd have a dream. His subconscious would provide this dream as a way, either directly or symbolically, to explain the origin of his impotence.
Three nights later Charles dreamed he was outside a factory. It was night time and the factory loomed dark and mysterious.
Charles felt a strong urge to scale the steel fence that surrounded the factory. Then he tried to find away in. All the doors were shut and padlocked. A security guard ("very scary, because he had my face," said Charles) told him to go away.
But Charles persisted in his eagerness to enter the factory. He ran from the guard, to the back of the building. Here was the loading dock. Charles saw a bulldozer there. He jumped into its cab and began to operate the controls.
The guard reappeared, feebly told Charles to get off the property, to go to his own place. In the distance, Charles could see a stately castle which he somehow knew belonged to him.
But his only interest was in the dark factory. The guard shrugged. Charles started up the bulldozer and charged the heavy machine toward the small back door of the factory.
As the bulldozer began to rumble forward, Charles awoke -- with a massive erection.
The dream puzzled Charles. But it enlightened the therapist. To him it revealed that Charles was in the grip of the Madonna/Whore complex.
This is the attitude that divides women into "good" and "bad." Thus, a man's wife and especially mother, are "good." Prostitutes, other men's wives and and women of ethnic groups other than the man's own, are "bad."
"Bad" women are exciting; "good" women are boring. Sex is forbidden with "good" women but possible with the "bad."
A man with this complex may have sex with his wife occasionally, or until she becomes a mother, or while a post-hypnotic suggestion lasts. But his heart is not in it. Neither is his penis.
However, with a "bad" woman he has no commitment, no respect. She is there to be used.
His conscience (the security guard) barely bothers him about penetrating the stranger (the dark factory) but, perversely, does prevent him enjoying "his" woman (the castle).
When Charles heard this explanation, he nodded in agreement. This was indeed his view. And that of his father, uncle and most of his friends. He had no serious interest in changing this outlook, especially since Kim had announced she was pregnant. The hypnotherapist's suggestion that Charles and Kim seek marriage counselling fell on deaf ears.
A lawyer we shall call Mathilde did seek help from a psychotherapist. She had told the referring doctor that she rarely had an orgasm. The truth was that Mathilde never had an orgasm -- with her husband.
She'd been faking it for years. But she had climaxed with previous boyfriends. Also during a two-night stand a few months ago.
Mathilde had been a speaker at a lawyers' convention a thousand miles from home. There she met Roger, a brooding electrical engineer who had been trouble-shooting the hotel's elevators.
"He was not particularly good-looking but he had these soft grey eyes," Mathilde confided to the therapist. She smiled. "He was brutal in bed."
Mathilde was mildly surprised to find herself telling the male therapist details she had not felt comfortable confiding to her female doctor.
There was no question of her wanting to leave the marriage. She loved her husband, had a marvellous life. All that was missing ws the joy of orgasm. It was something she yearned for.
Until she met Roger the lack of orgasms with her husband had not bothered her much. Mathilde had become used to pretending -- and to satisfying herself in secret.
The therapist faced two dilemmas:
i) perhaps, despite Mathilde's conscious denials, there was some problem between her and her husband
ii) the therapist usually worked with couples, not individuals, on such sexual challenges.
He decided that, given the husband was not present and would be unlikely to come to future sessions, he would work with Mathilde, and he would use hypnotherapy. If the outcome was successful, there would be no need to explore possible conflicts between husband and wife.
First the therapist explained a little about hypnosis and how it could help Mathilde. Her first session was devoted to her simply relaxing into hypnosis, and becoming familiar with how safe and peaceful it felt.
In Mathilde's second and third sessions of hypnosis the therapist suggested Mathilde silently relive an earlier experience of orgasm.
In her mind she was to take particular note of the physical and emotional feelings which allowed her to climax.
When the orgasm in her imagination was over she would open her eyes, though remain in hypnosis.
Then the therapist pointed out, and Mathilde confirmed, that she had been internally very relaxed just prior to making love. And that during foreplay and intercourse, she became "lost" in the pleasure.
The therapist asked Mathilde to again close her eyes and this time to imagine herself in bed with her husband. Again she could relive the details silently, no need to tell the therapist anything, except when the imagined lovemaking was over.
When Mathilde compared the earlier experience with how she felt when making love with her husband she immediately noticed her tension.
"I am not relaxed and I don't get lost in the act." Sometimes she thought about cases she was working on and at other times she focused on making sure her husband was satisfied.
In the next part of the session the therapist first gave Mathilde suggestions that she could allow herself to relax with her husband, that she could allow herself to climax with him.
The therapist again waited silently while Mathilde played the scene through in her mind.
When she signalled (with a broad smile) that the scene had reached a successful end, the therapist closed the session with positive suggestions about Mathilde allowing herself to be relaxed, focused on pleasure and allowed to climax when making love with her husband.
And so it was.
* * *
Hypnotherapy has also been used successfully to overcome other sexual problems such as overlubrication, exhibitionism, and to uncover the reason a client became a transvestite.
Before seeking help with a sexual difficulty it is important to be sure it really is a problem. For example, a man may go to a therapist because he believes he suffers from premature ejaculation. But if the man is married to a woman who dislikes sex, indeed "wants it over with as soon as possible," that's exactly what is happening, so where's the problem?
Twenty-five years old Eugene's problem was real enough: he could not become erect. A handsome, single, bus driver, Eugene had had several medical examinations; all the doctors had concluded there was no medical cause for his impotence.
At first, hypnotherapy did not help Eugene. He became more and more despondent about his failure, scared to date and unable to sleep at night.
The hypnotherapist had used approaches one or more of which usually resolve psychogenic impotence:
> positive suggestions
> aversive therapy
> satisfying imagery
> arm rigidity
But nothing worked.
The hypnotherapist finally decided to enlist the guidance of Eugene's subsconscious through finger signalling and direct relay of images in response to questions.
(With finger signalling -- also known as an ideodynamic technique -- a hypnotized person allows the subconscious to answer questions with predesignated fingers that represent "Yes," "No," "Don't Know," and "Not yet ready to answer").
This approach proved fruitful, although at first puzzling.
Hypnotherapist: "I'm going to ask your subconscious some questions. There's no need for you to think about the questions or the answers. Simply allow your subconscious to respond through the fingers it has selected.
You will probably feel a tingling begin in the finger that the subsconscious selects. Then it will lift as though of its own accord.
Now, I'd like to ask your subconscious if there is a purpose served by Eugene's impotence?"
[This question is often answered "yes" and subsequently leads to an explanation such as a desire to punish self or partner for some reason].
[Fimger responses are indicated with ( )].
Eugene: (No).
H: "Does the cause of the problem lie in Eugene's past?"
E: (Yes).
[This response steered the hypnotherapist along the wrong path. He took no account of the literalness with which the subconscious absorbs information. Consequently, the hypnotherapist understood the "Yes" response to mean that there was a specific event, a trauma or a message, that began Eugene's impotence. As was later revealed, the "cause in the past" referred, not to a particular event, but to an ongoing process.]
H: "Did the cause happen before Eugene was 20?"
E: (Yes).
H: "Did the cause happen before Eugene was 15?"
E: (Yes).
H: "Before 10?"
E: (No).
[Now the hypnotherapist, who erroneously assumes some single event happened, switches from finger responses to image responses].
H: "Okay. I'm going to ask the subconscious to present to your mind an image that is somehow connected to the problem we're dealing with."
E: "I'm in a shop. I don't know how old I am but a man picks me up. I'm very scared. He holds me to him. Someone else comes in and tells the man to put me down."
[The hypnotherapist thinks that it is possible something happened in the shop to subsequently cause Eugene to become impotent. However, further questioning reveals that Eugene sees little more than he has already reported. There appears to be no abuse, no negative messages (such as "You'll never be a man.")
The session is drawing to a close so the therapist reverts to ideomatic questioning. He decided to check the medical verdicts].
H: "Does the problem have any medical basis to it?"
E: [Long pause]. (No).
H: "Is there something physical that would help?"
E: (No).
H: "Is there something missing in Eugene's diet, or something he should not be eating or drinking?"
E: (Don't know/don't want to answer yet).
[Eugene snaps out of hypnosis, much to his own surprise. In previous sessions for other problems Eugene had enjoyed hypnosis so much he had been reluctant to emerge. He puts himself back into hypnosis].
H: "Okay. Our time is nearly up. I want to thank your subconscious for its help. I'm now asking it to provide you with a dream that will give you a strong indication on how to solve the problem that brought you here."
[Eugene once again snaps out of hypnosis].
H: "Wow. We're clearly close to something significant, otherwise you wouldn't come out so suddenly."
E: "I don't understand why. But while you were talking about me having a dream something floated into my mind: smoking."
H: [Incredulous]. "You smoke!"
E: "Yes, a lot."
H: "There you are. That's what your subconscious was telling us: the cause of your impotence is smoking! Have you stopped before?"
E: "Yes. For a while."
H: "And did you have erections okay then?"
E: [Thinks back]. "Yes, I did. I did."
[And the shop? Why did the subconscious throw that memory into Eugene's mind? Perhaps because the shop sold cigarettes.]
Copyright (c) 2005 Bryan M. Knight
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Question: Dr. Vaknin – is it true that you are the father of the Law of Free Economic Zones?
Answer: I participated in the dedicated and professional team, from many ministries and state organs, which prepared the law. The initiative – in collaboration with the delegation of the government of the Republic of China (Taiwan) – belongs to Dr. Milijana Danevska, the Minister of Development. Most of the work was done by her advisor, Ms. Zorica Doncevska long before I arrived on the scene. I did suggest a few amendments, some of which were accepted.
Question: What is a free zone?
Answer: There is an important distinction which the media is not aware of between FREE ZONES and FREE ZONE SITES.
To quote from the law:
"A free zone site represents a detached, enclosed and marked area of the territory of the Republic of Macedonia on which commercial activities are conducted under conditions prescribed by this and other laws and on which custom and other tax incentives determined by this law shall be applicable."
"A Free Zone shall be established as trade associations conducting economic, technical, administrative, expert and other activities supporting the operations in the free zone sites."
Question: Do other countries have free zones?
Answer: Dozens of other countries have free trade zones, free industrial zones, free industrial or technology parks, customs free zones, free transhipment zones and many other types of free economic zones. Our law allows for all these types of activities to exist. It is very broad and flexible and one of the best and most complete laws I have seen. As opposed to popular opinion, free zones exist even in rich countries such as the United Kingdom or the USA (although they are not called "free zones" there). It is true, though, that to poor and middle income countries, such as Macedonia, a free zone can be an important tool for economic development.
Question: Why do you use such cautious language, "can be"?
Answer: Because it is never enough to have a law. What matters is how it is implemented. There are free zones in countries as diverse as the Philippines, Tunisia, Costa Rica and Taiwan. In some places they are the engine of the economic locomotive, in other they are a drag on the local economy.
Question: So, the critics are right, free zones can be a bad thing?
Answer: The critics are wrong. Anything that has the potential of generating investments, encouraging entrepreneurship, creating new working places, enhancing exports and improving the balance of payments – should be implemented without delay. Free zones are potentially powerful economic engines of exports and growth and employment. Would it have been wise of us to ignore their potential?
Question: Can't free zones be used as tax havens, for smuggling or other criminal activities?
Answer: If the free zones are run by criminals AND (this is a cumulative condition) the authorities are inefficient or corrupt – of course it can. But our law is very strict on WHO will own and run the free zones. It is also very explicit about the precise functions and procedures to be performed by the authorities intended to ensure that the free zones are not abused. Free zones will be established only where and when they can increase employment, bring new technology and know how to the country and increase exports. An average of 65% of the goods and services produced in the zones MUST be exported or the developer might lose its licence. Additionally the law says that the businesses operating in the zone must use local manpower and prefer domestic suppliers where economically feasible.
Question: What is the Free Zones Directorate?
Answer: This is my favourite part of the law, the one I am most proud of. We introduced, for the first time in Macedonia, not only in theory, but in practice, the concept of "One Stop Shop". All the business entities in the free zone will have one address to go to. They will no longer have to run for weeks between ministries, authorities, agencies and state organs. They will get everything they need from one central authority, from one address. All the relevant ministries and state organs will be represented there, with full authority to render all the services required by the free zones users. This is unprecedented. The ministers are worthy of the highest praise for being willing to participate in such an innovative approach. The law says:
"The Free Zone Directorate shall be responsible for… granting approvals of requests of developers for the establishment of free zones; provision of supervision and management of free zone sites through its branches; coordination of the activities of state organs and authorities and public enterprises within the free zone sites; planning and developing free zone sites and making sites available to developers; public relations, advertising and promotion of free zone sites; attracting developers and users to the free zone sites; registration of businesses and structures within the free zone sites; coordination of issuance of licenses, permits and approvals where and as needed, of product quality control and the issuance of certificates of origin by the members of the Directorate; Inspection of installations and working conditions within the free zone sites; convening a labour relations committee in which all labour disputes between employees and employers in the free zone sites are to be settled; the coordination of the issuance of export and import licenses; coordination of the prevention of smuggling; coordination of the safety and security of people and property in the free zones sites; Provision and maintenance of all public goods and utilities … conducting other activities associated with the functioning of free zone sites and especially the implementation of the "one stop shop" concept of management of the free zone sites; raising the required start-up capital."
Question: So, from now on, any trade association can open a free zone?
Answer: Absolutely not. The developer must satisfy very strict and rigorous criteria to qualify. The law demands that it "…provide written proof of their financial ability matching their financial obligations under this Law either in the form of a performance bond or a bank document substantiating the availability of unencumbered funds in their account or audited financial statements" and "demonstrate previous experience and track record in trading or in the operating of free zone sites".
The developers, in their application, must provide an environmental impact assessment, a marketing plan and a business plan or a feasibility study.
And the developer loses his approval if it enters bankruptcy procedures, if it is proven that he provided false material information in his request, If he failed to build and operate the free zone site in accordance with the stipulations of this Law or failed to submit one annual report.
Additionally, the developer pays 0.3% of the total turnover of the business entities in his zones.
I think these are relatively reasonable terms.
It will also not be that easy for the developer to do in the zone something other than what he undertook to do. Almost every substantial change requires a new approval. The law states: "Each change of a free zone shall be subject to the procedure for the establishment of a free zone … "Change" in this law shall mean: enlargement of the approved free zone site area; change in location of the free zone site; new activities are to be conducted in the approved free zone; each change in the composition of the developers (addition of new developer, change of corporate structure, take over, merger, acquisition, etc.) of the free zone; change of the period for existence of the free zone.
Question: Still, inside the zone – the developer is king. Actually, it is a kind of ex-territorial area, like an embassy?
Answer: I want to say it once and for all (because I heard this argument before):
A free zone is NOT an ex-territorial area. It is an integral and inseparable part of Macedonia. All the domestic laws of Macedonia apply there. It simply has different rates of customs and taxes. The over-riding status of the Macedonian domestic law is stated numerous times throughout the law. One example:
Article 20 says: "Free zone developers shall enact rules or pose conditions (hereunder referred to as "developer rules") under which their free zone site will be operated and activities conducted, regulate internal order and prescribe separate measures for protection of the working and living conditions and the environment. BUT…
The developer rules shall not contradict all the applicable laws of the Republic of Macedonia, including their by-laws and regulations and all the international obligations of the Republic of Macedonia…. AND The developer rules shall be announced in the Official Gazette of the Republic of Macedonia after the approval given by the Free zone Directorate."
Question: Aren't we offering too much by way of tax incentives? Aren't the revenues lost by the state worth more than the free zone will ever generate?
Answer: It is a very narrow point of view. Tax revenues are not the only thing we should consider. What about unemployment, technology transfers, export enhancement? These are invaluable in that they can revive the economy.
Compared to other free zones in other countries, we are offering mid-way concessions. We are by no means too generous. Additionally, to qualify to receive the tax incentives, the user must satisfy certain annual export quotas. It must prove that it generated NEW activities, not merely transferred activities from "mainland" Macedonia to the free zone "island". It must show that it is not involved in criminal activities or bankruptcy procedures and so on. Only then is it eligible to enjoy the tax incentives.
Question: Which are?
Answer: The law says it best:
"Free zone users meeting the terms as in article 21 of this law shall be exempted from:
Sales tax on products within the free zone site except for those products sold for final consumption within the free zone;
Sales tax and VAT on goods imported into the free zone site for production purposes and for performing other approved activities in the free zone;
Sales tax on services provided in the free zone immediately linked with export of goods and services;
Profit tax for a period of ten (10) years from the day of commencement of activities in the free zone;
Property tax for a period of ten (10) years from the day of commencement of activities in the free zone;
All taxes otherwise applicable to any transfer of property or rights thereof between developers and users within the free zone.
Free zone users reinvesting in the capital assets of the free zone site shall be entitled to a reduced profit tax base for the amounts invested after the expiration of the 10-year period.
Free zone users shall be exempted from paying participations (contributions), taxes and other duties pertaining to use of land for construction, connection to the water supply, sewerage, heating, gas and power supply networks.
Free zone land may be leased to foreign investors for a period of fifty (50) years, with a possibility to extend the term to another twenty-five (25) years, pursuant to the law.
The developers of the free zone shall have the full right to sublet or rent parts of the free zones or structures thereon or rights thereof to the users."
Question: Are the economic activities within the free zone restricted?
Answer: Every type of economic activity is allowed EXCEPT the activities explicitly forbidden by the law. These include: the trading of decayed, rotten, expired or infected goods or waste material detrimental to the environment or not fit for human or animal consumption; radioactive materials except those which are needed for industrial, medical and scientific research purposes under a valid license from the competent authorities; drugs, chemicals and biological materials and chemical and biochemical derivatives with the exception of those used in industrial, manufacturing, medicinal and pharmaceutical preparations, according to certificates issued by the Ministry of Health; arms, munitions, weapons and military explosives; goods or services which originate from countries or firms subject to boycotts, embargoes or blockades imposed by the competent national and international organs and authorities; goods or services that violate public morals, public defence, public safety and the security of the state; goods or services that violate the domestic laws and international treaties pertaining to intellectual and commercial property; practices, services and activities in contravention or violation of treaties, laws, regulations and directives regarding the protection of the environment in Macedonia.
Free zone users may apply standards, technical and quality norms of the destination country when manufacturing goods in the free zone intended for export.
Free zone users may set prices for their goods and services and will not be subject to laws and regulations pertaining to prices in the Republic of Macedonia.
Question: Will workers' rights be protected in such an environment?
Answer: Workers' rights are protected only by a good economy. In Macedonia, we have a lot of theoretical workers' rights. But the right to work is violated by mass unemployment and by gigantic wage and pension arrears. All the employers in the free zone shall sign a collective agreement with their employees. The collective agreement will oblige the employers and the employees to settle labour dispute through arbitration or mediation. The Directorate shall set up a labour relations committee to provide the employers and the employees with an arbitration and mediation mechanism.
Question: Thank you very much. Let's hope that free zones will fulfil all the expectations …
Answer: I will settle for half the expectations …
Thank you.
