Commercial debt excludes intercompany loans and some forms of payables.
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The proposed rules would recharacterize some intercompany debt as equity.
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Seele plans to manage refinancing of the $13 million via an intercompany loan.
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GE Capital has indirect access to the lines through intercompany loans from GE Industrial.
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But, from a U.S. tax perspective, this related party (intercompany) transaction is quite lucrative.
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The money will be used to help prop up working capital needs and repay outstanding intercompany loans.
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However, its sustainability is supported by ongoing trends of deleveraging and a relatively large share of intercompany lending.
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The new regulations also provided relief for intercompany loan documentation for U.S. borrowers by extending the deadline to Jan.
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He said a $365 million intercompany loan from Avolon to Bohai in the third quarter was unlikely to be repeated.
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The Treasury's new ruling on intercompany debt could prompt a giant and expensive rejig of foreign firms' American balance-sheets.
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The expected proliferation of joint ventures and informal relationships (interpersonal and intercompany) should increase the flow of deals, the report suggested.
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Heineken is paying some 305 million pounds for its shares and assumed intercompany debt and will take on some 1,900 pubs.
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The regulation also relaxed requirements for companies to document intercompany loans and delayed the documentation deadline for a year to Jan.
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Odebrecht said its total debt reaches 98.5 billion reais, including intercompany loans and debt that is not subjected to in-court restructuring.
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Odebrecht said its total debt reaches 13 billion reais, including intercompany loans and debt that is not subjected to in-court restructuring.
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Management also fielded several questions on the 1bn intercompany loan OHL Concesiones made to parent company OHL SA at the end of 2014.
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Fitch said it viewed positively the sale of the stake to Orix and the repayment of an intercompany loan between Avolon and Bohai.
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Since 2008, the CRA has disputed Cameco's corporate structure and the related transfer pricing methodology for certain intercompany uranium sale and purchase agreements.
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The Treasury will also lean on firms that use intercompany loans to allocate debt to the American operations and depress their profits there.
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This intercompany transaction affords the U.S. affiliate with a U.S. tax deduction that reduces the U.S. corporate tax liability of the U.S. affiliate.
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" Time Warner said its adjusted operating income grew 12 percent to $2.1 billion from increases at all its "operating divisions and lower intercompany eliminations.
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Fitch notes that the proposed amalgamation will provide opportunities for cost saves as intercompany transactions will be reduced as will quarterly and annual filings.
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Less Reliance on Parent's Funding: Swire Properties will continue to refinance its existing intercompany loans from Swire Pacific Limited (A-/Stable) with external funding sources.
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Through 2018, Fitch expects dividend contributions and management fees from Bolivia combined with the New Zealand intercompany loan repayment of $31 million to replenish holdco liquidity.
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Fall 20013's Hell on Earth collection (the sequel to spring's Streetgangs and Corporations) was imagined as an intercompany culture war waged between two rival gangs.
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Fitch's assessment of the banks' funding and liquidity profiles is also supported by limited intercompany funding, with subsidiaries being locally funded without recourse to the parent banks.
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The enlarged T-Mobile NL is expected to be capitalised with an intercompany loan receivable by Deutsche Telekom of around 1.1 billion euros, the two companies said.
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But under the proposed rules, a lot of intercompany loans would become equity, which could mean that one subsidiary has a new ownership interest in another subsidiary.
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Subsidiary OHL Concesiones made a 1bn intercompany to parent company OHL SA at the end of 2014, which IFR reported last year raised concerns around the company's transparency.
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The new notes are secured by pledges over certain share pledges, bank accounts and intercompany receivables and benefit from senior, joint and several guarantees provided by certain group entities.
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In May, British retailer Shop Direct's results disclosed that it paid £123m in intercompany loans during the nine months ending that month, leaving £12.3m in cash and bank balances.
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It is common for companies to do cash pooling, she said, where a subsidiary is treated as an intercompany bank that receives cash and loans money to other subsidiaries.
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That ruling endorsed a model that let Inter Ikea send a substantial portion of its franchise profit, via interest paid under an intercompany loan, to a company based in Liechtenstein.
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The intercompany payment in turn creates income in the hands of the low-taxed offshore affiliate that often escapes U.S. taxation and often avoids any meaningful taxation in the offshore jurisdiction.
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Fitch recognizes that in the event of a liquidity strain at Liberty, QVC could provide funding to support debt service (via intercompany loans), or the tracking stock structure could be collapsed.
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The tax office won a landmark case against Chevron earlier this year over a disputed A$340 million tax bill stemming from an intercompany loan with an exorbitantly high interest rate.
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The U.S. bankruptcies have been clouded by creditor complaints that the parent drained its foreign businesses of cash and assets, prompting demands for disclosure of financial documents and records of intercompany transactions.
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Fitch recognizes that in the event of a liquidity strain at Liberty LLC, QVC could provide funding to support debt service (via intercompany loans), or the tracking stock structure could be collapsed.
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Unfortunately, policymakers in the House and Senate are discussing a blunt excise tax on all intercompany payments to global affiliates, which will fundamentally disrupt the $2628 billion property and casualty insurance market.
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Upon completion of the sale, the intercompany debt owed to EZCORP (currently about $49 million) will be restructured to provide for quarterly interest payments and principal repayment in annual installments over three years.
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Deutsche Bank expects the IPO proceeds to strengthen Carrefour Brazil's balance sheet "by reimbursing gradually between 500 million and 1 billion euros of intercompany debt with Carrefour," and help fund possible acquisitions in Brazil.
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The EUR320m senior secured notes, which are secured by certain share pledges, bank accounts and intercompany receivables, are rated 'B', one notch higher than the IDR, with a Recovery Rating of 'RR643' (55% recovery rate).
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The proposed guarantors represented, after deducting intercompany eliminations, GBP88.1 million, or 0003%, of EBITDA (as defined in indenture) and GBP248.1 million, or 94.6%, of Ocado's net assets for the 52 weeks ended 27 November 2016.
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The net positive result for Petrobras of owning and selling the Argentine unit was $1.6 billion when taking into account intercompany loans, the sale of some of its assets and the distribution of dividends, Zacour said.
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OHL Concesiones made a 1bn intercompany loan to parent company OHL SA at the end of 2014, which IFR reported last year some investors believe was made in order to then meet the interest coverage test.
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GAFG's primary sources for debt service are cash at the holding company, which was approximately $134 million at year-end 2015, interest from intercompany surplus notes, and dividends from Bermuda-based subsidiary GA Re and CALIC.
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OHL includes in its "recourse Ebitda" dividends from its non-recourse subsidiaries, a controversial practice that ratings agency Moody's said last week it discounts in its analysis, as it believes these payments are netted against an intercompany loan.
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During the official public comment period for the proposed regulations, corporations including banks and manufacturers warned that the changes would play havoc with intercompany loans and other cash management measures intended to keep day-to-day operations moving smoothly.
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Covenant Review notes that OHL's 2023 bonds issued in March 2015 - shortly after the intercompany loan was made - explicitly allow the company to include these dividends, using the phrase "but for the avoidance of doubt" to clarify this point.
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PwC's probe found eight people, including former Steinhoff executives, were involved in a scheme where potential intercompany transactions worth 6.5 billion euros were fraudulently recorded as external income to prop up profits and hide costs in money-losing subsidiaries.
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The 11.25% senior secured PGNs due 2021 have a first-priority interest and a mortgage pledge in the stock of iHeart and the intercompany debt of wholly owned domestic subsidiaries of iHeart that are not restricted by the legacy note indenture.
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The loan market has until the end of 2021 to move away from Libor benchmarks, which are widely used to benchmark interest rates for syndicated loans, bonds and derivative products as well as intercompany loans and other types of commercial contracts.
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With the appeal withdrawn, a Federal Court ruling remains in place, which found Chevron had underpaid taxes by setting up a A$2.5 billion intercompany credit facility offshore with an abnormally high interest rate, effectively lowering its taxable income within Australia.
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Net external debt of 22.9% of GDP at end-0003 is higher than the peer median of 0.5%, but mostly reflects FDI-related indebtedness in the energy sector; 63% of private sector gross external debt was intercompany debt at end-2016.
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The full bench of the Federal Court dismissed the appeal against an earlier ruling that Chevron underpaid taxes by setting up a A$2.5 billion intercompany credit facility with an abnormally high interest rate which effectively lowered its taxable income within Australia.
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No intercompany reinsurance arrangements are currently in place and ivari does not share back-office functions, accounting, information technology or other systems with other Wilton Re group members although three senior executives from Wilton Re are on the board of directors of ivari.
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Following the liquidation of Taste's food businesses - Taste Food Franchising Proprietary, Taste Commissary Proprietary and Taste Food Trading 1 Proprietary Ltd - the company will have to fully impair the remaining intercompany loans, with the units valued at about 450 million rand ($27.38 million).
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As a result of the liquidation of Taste Food Franchising Proprietary, Taste Commissary Proprietary and Taste Food Trading 1 Proprietary Ltd, the company will have to fully impair the remaining intercompany loans, with the units valued at about 450 million rand ($27.38 million), Taste said.
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An investigation by auditor PwC released in March found that eight people, including former Steinhoff executives, were involved in a complex scheme where potential intercompany transactions worth 20.8954 billion euros were fraudulently recorded as external income to prop up profits and hide costs in money-losing subsidiaries.
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An investigation by auditor PwC released in March found that eight people, including former Steinhoff executives, were involved in a complex scheme where potential intercompany transactions worth 6.5 billion euros were fraudulently recorded as external income to prop up profits and hide costs in money-losing subsidiaries.
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An investigation by auditor PwC released in March found eight people, including former Steinhoff executives, were involved in a complex scheme where potential intercompany transactions worth 20173 billion euro were fraudulently recorded as external income to prop up profits and hide costs in money-losing subsidiaries.
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The Base Erosion Anti-Abuse Tax (BEAT), introduced by the U.S. Treasury Department in December, aims to prevent companies from reducing earnings of their U.S. operations by loading their businesses with costs and deductions, and then using intercompany transfers to shift profit to lower-tax locations abroad.
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The business community and some members of Congress pushed back, saying the rules are a blunt instrument that would harm companies' standard intercompany financing operations, including those of U.S. businesses that only deal with domestic transactions, as well as financial institutions and other heavily regulated industries.
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Ben la Grange is one of eight individuals named in an investigation of what an independent report by auditor PwC said was a complex scheme in which intercompany deals worth 6.4 billion euros ($7.3 billion) were wrongly recorded as external income to prop up profits and hide costs in underperforming subsidiaries.
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Full-line stores (337117% of total sales before intercompany eliminations; Fitch projects this at under 21750% by 21000): Fitch expects full-line store comps to be in the negative mid-single-digit range in 2110, similar to the negative 21000% in 211, due to share shift to the off-price and ecommerce channels.
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On June 12, Moody's downgraded the group, China's largest privately owned juice producer, by three notches to Caa1 from B1, saying the need for the company to provide the Hong Kong stock exchange with a full explanation of why it had failed to disclose an intercompany loan would delay the resumption of share trading and increase its liquidity risk.
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Funding requirements from an expanding loan book and declining reserves from the lower market value of assets are set to add pressure to IDC's debt-to-equity ratio, which Fitch sees weakening towards the internal target of 60% over the medium-term from an estimated 50% in FY16 (or 36% at the mini-group level, which excludes ZAR11bn intercompany loans).
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The notes will be secured by first-priority security interests in all of the equity interests of Trilogy in the guarantors and Trilogy's equity interests in the co-issuer along with a pledge of any intercompany indebtedness owed to Trilogy or any guarantor by 21500degrees or its subsidiaries or any indebtedness owed to the company by any minority shareholder in 21000degrees.
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Fitch's ratings and financial measures for GE's industrial businesses (GE Industrial) consider GE Capital on an equity basis, including approximately $50 billion of GE Capital debt as of March 31, 2017 maintained as intercompany debt with GE. The ratings for GE Capital incorporate support from GE. The ratings for GE incorporate the company's global presence, broad product portfolio, large market shares in its core infrastructure and healthcare markets, strong technological capabilities and substantial services revenue which dampens the impact on financial results from volatility in the company's energy and capital goods end-markets.
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GE's liquidity was offset by $103 billion of debt due within one year, which includes short-term debt and current maturities of long-term debt, net of intercompany receivables from GE Capital related to debt assumed by GE. FULL LIST OF RATINGS Fitch currently rates GE and its subsidiaries as follows: General Electric Company --Long-Term IDR 'AA-'; --Senior secured debt 'AA-' --Senior unsecured debt 'AA-'; --Senior unsecured bank credit facilities 'AA-'; --Subordinated guaranteed debt 'AA-'; --Subordinated debt 'A+'; --Junior subordinated debt 'A+'; --Preferred stock 'A'; --Short-Term IDR 'F1+'; --Commercial paper 'F1+'.
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Intercompany crossovers, between characters of different continuity, are also common.
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He collaborated with his brother on Adam Strange (1990) and the Batman versus Predator intercompany crossover (1992).
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There are also intercompany crossovers, where characters owned by two different companies meet, such as those from DC and Marvel.
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It also cooperated to establish intercompany brand as BreadTalk to run bakery business in Thailand with the Breadtalk Group, the Singaporean listed company.
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Under the 2009 Circular, taxpayers must disclose related party transactions when filing tax returns.China Circular 2 Art. 11. In addition, the circular provides for a three-tier set of documentation and reporting standards, based on the aggregate amount of intercompany transactions. Taxpayers affected by the rules who engaged in intercompany transactions under RMB 20 million for the year were generally exempted from reporting, documentation, and penalties.
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Characters from the Marvel Comics/DC Comics intercompany crossover series of one-shots and Amalgam Comics, created and published by Marvel Comics, are included with reference.
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Batman/Teenage Mutant Ninja Turtles is a six-issue intercompany crossover comic book miniseries featuring fictional heroes Batman and the IDW incarnation of the Teenage Mutant Ninja Turtles.
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Superman vs. Predator is an intercompany crossover pitting DC Comics icon Superman against the Predator creature first seen in the 1987 John McTiernan film Predator starring Arnold Schwarzenegger.
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Batman/Teenage Mutant Ninja Turtles Adventures is a six-issue intercompany crossover comic book miniseries featuring fictional heroes Batman and the Teenage Mutant Ninja Turtles. The miniseries is based on a previous intercompany crossover titled Batman/Teenage Mutant Ninja Turtles between DC Comics and IDW Publishing, which was first announced during IDW's panel at the 2015 San Diego Comic-Con and released as a six-part monthly miniseries in late 2015 and early 2016.
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In the 2003–2004 intercompany crossover JLA/Avengers, Man-Ape is among the mind-controlled villains who attack the heroes as they assault Krona's Stronghold and fights Big Barda.JLA/Avengers #4. DC Comics.
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Economic repatriation refers to the process of a company getting it's profits back into their own country. There are four main methods of repatriation: Dividends and Profits, Royalties, Management Service Fees and Intercompany Loans.
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DC vs. Marvel Comics was a 1996 comic book limited series intercompany crossover. In addition to the comics and other promotional material, trading cards were released by Skybox in 1995 to preview this event.
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In the summer of 1994, DC Comics and Milestone Media published an intercompany crossover called Worlds Collide. It featured a meeting between Metropolis- based superheroes from the DC Universe and Dakota-based superheroes from the Dakotaverse. Unlike many intercompany crossovers, it was intended to be part of the regular continuity and took place in the monthly issues of the involved series. The situation was somewhat complicated by the fact that in the Dakotaverse, DC superheroes such as Superman were known as fictional characters from comic books.
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Judge Dredd vs. Aliens is an intercompany crossover, featuring Judge Dredd and the Alien from the Alien franchise. It was published in 2003, weekly in 2000 AD and as a monthly mini-series by Dark Horse Comics.
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In the earliest licensed crossovers, the companies seemed to prefer shared world adventures. This was the approach for early intercompany crossovers, including 1976's Superman vs. the Amazing Spider-Man and 1981's Superman and Spider-Man. A number of other DC/Marvel adventures take place on a "Crossover Earth", but later intercompany crossovers tend to present the DC and Marvel Universes as alternate realities, bridged when common foes make this desirable, as the interest in overall continuity has become a major part of even crossover comic books.
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Batman/Hellboy/Starman is a DC Comics/Dark Horse Comics two-issue intercompany crossover comic book miniseries written by James Robinson with art by Mike Mignola published January to February 1999 featuring fictional superheroes Batman, Hellboy and Starman.
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Justice League/Mighty Morphin Power Rangers was a 2017 comic book intercompany crossover series featuring DC Comics' Justice League and Saban's Power Rangers, written by Tom Taylor with art by Stephen Byrne, published by DC Comics and Boom Studios.
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Dividends between group members are eliminated. Sales of property between members give rise to a deferred intercompany transaction.26 CFR 1.1502-13 . The effect on the selling member is deferred and recognized as the corresponding effects are recognized by the buying member.
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Spawn/Batman is a 1994 one-shot comic book written by Frank Miller with art by Todd McFarlane and published jointly by DC Comics and Image Comics.Spawn- Batman at the Grand Comics Database The comic is an intercompany crossover between Batman and Spawn.
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Further, the CAB regulated airline industry mergers and intercompany contracting -- but shielded the airlines from antitrust regulation. Additionally, within the airline industry, the CAB was assigned to prevent deceptive trade practices and unfair competition methods (similar to the role of the Federal Trade Commission).
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"Worlds Collide" is an intercompany crossover event presented in July 1994 in the Milestone Comics titles and the Superman-related titles published by DC Comics. A one-shot comic title of the same name was written by Dwayne McDuffie, Ivan Velez Jr. and Robert Washington.
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Characters are often licensed or sold from one company to another, as with DC acquiring such characters of Fawcett Comics, Quality Comics, and Charlton Comics as the original Captain Marvel, Plastic Man and Captain Atom, respectively. In this way, heroes originally published by different companies can become part of the same fictional universe, and interactions between such characters are no longer considered intercompany crossovers. Although a meeting between a licensed character and a wholly owned character (e.g., between Red Sonja and Spider-Man, or Evil Deads Ash Williams and the Marvel Zombies) is technically an intercompany crossover, comics companies rarely bill them as such.
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Andy Kubert started his comics career as a letterer at DC Comics in 1980. His first credited artwork for the company was the story "Old Soldiers Never Die" in Sgt. Rock #393 (Oct. 1984). He later drew Adam Strange and the Batman versus Predator intercompany crossover.
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Predator vs. Judge Dredd is an intercompany crossover featuring the galaxy's greatest lawman and the galaxy's greatest hunter. It was originally published in 1997 in serial form in the Judge Dredd Megazine and a three-issue mini- series by Dark Horse. It was then collected as a trade paperback.
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In 1995, Byrne wrote and drew the Marvel/DC intercompany crossover Darkseid vs. Galactus: The Hunger, which also featured the Jack Kirby creations the Silver Surfer and the New Gods. He wrote and drew another of DC's signature series, the long-running Wonder Woman, from 1995 to 1998.
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WildC.A.T.S/Aliens was a one-shot comic book and intercompany crossover event, published by Wildstorm (while still part of Image Comics) and Dark Horse Comics in 1998. The comic was written by Warren Ellis, pencilled by Chris Sprouse, with Kevin Nowlan inking and Laura Depuy as the colorist.
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Archie vs. Predator II is a comic book and intercompany crossover, written by Alex de Campi and drawn by Robert Hack. It is a sequel to the 2015 comic Archie vs. Predator published as a five-issue limited series in the United States by Dark Horse Comics and Archie Comics.
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At DC Comics, he is known for co-creating the superhero Firestorm, the creation of the character Jason Todd and the villain Killer Croc, and for writing the Justice League of America for eight years. Conway wrote the first major, modern-day intercompany crossover, Superman vs. the Amazing Spider-Man.
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Predator in 2015. Marvel also continued with intercompany crossovers, starting with a meeting between Punisher and the DC Comics character Batman in August 1994. In 2017, Tucker said that Archie Meets the Punisher remained one of Marvel's most left-field books. The story continued to surprise readers decades after it was published.
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In the intercompany crossover The Uncanny X-Men and The New Teen Titans, Deathstroke meets his equal in the form of Wolverine; the two fight to a near standstill. At the same time, however, he proved skilled enough to defeat Colossus in a one-on-one fight despite the latter's superior physical strength.
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JLA/The 99 is an American comic book limited series and intercompany crossover between DC Comics and Teshkeel Comics. The series chronicled a meeting between the superheroes of DC Comics' Justice League of America and Teshkeel Comics' The 99. It was written by Fabian Nicieza and Stuart Moore, and drawn by Tom Derenick.
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During an intercompany crossover, Galactus visited Apokolips, but was unable to feed on the planet, since all of the life force that had dwelled there had either left to New Genesis or had been burned in the fire pits long ago, in essence leaving the planet with no lifeforce and making it too corrupt for him to feed on.
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Marvel intercompany crossover in 1996.Manning "1990s" in Dolan, p. 272: "Written by Peter David and Ron Marz with art by Dan Jurgens and Claudio Castellini, this four-issue miniseries event consisted of five major battles voted on in advance by reader ballots distributed to comic stores." David enjoyed considerable runs on SupergirlManning "1990s" in Dolan, p.
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Spiess also purchased Midway's London publishing subsidiary on the same day. The European sales resulted in cash proceeds of $1.7 million and the elimination of related intercompany claims. In September 2009, Midway shut down its Chicago headquarters and terminated all but a few of its remaining employees. Many of the former Midway employees at the Chicago studio acquired by Warner Bros.
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In 1994, Grant co-wrote the Batman-Spawn: War Devil intercompany crossover with Doug Moench and Chuck Dixon.Manning "1990s" in Dolan, p. 267: "Fans were also treated to a companion special entitled Batman-Spawn...by writers Doug Moench, Chuck Dixon, and Alan Grant, and artist Klaus Janson." Other Batman storylines which Grant contributed to include "Contagion",Manning "1990s" in Dolan, p.
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Corporations 80% or more owned by a common parent corporation may file a consolidated return for federal and some state income taxes.26 USC 1501-1505 and extensive extensive regulations under 1.1502-1 et seq. See Crestol, et al cited below. These returns include all income, deductions, and credits of all members of the controlled group, generally expressed without intercompany eliminations.
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Arkon, Thundra, and all of Polemachus were last seen being wiped out by Krona during the JLA/Avengers crossover miniseries. However, since this took place in an intercompany crossover story, Arkon, Thundra, and Polemachus itself were all restored to normal when the miniseries ended.JLA/Avengers #4 This is further evidenced by Thundra's subsequent appearances in the Marvel Universe since the miniseries ended.
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Following the Final Crisis, he was with Cheetah III's Secret Society of Super-Villains at the time when Genocide was created. He was defeated by Wonder Woman. Shrapnel appeared in the intercompany crossover JLA/Avengers as one of the villains who attack the Vision and Aquaman in Metropolis. He actually makes the first attack, but the Vision blocks it by increasing his density.
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31–34 Conway also contributed ideas to the funny animal comic Captain Carrot and His Amazing Zoo Crew!, created by Thomas and Scott Shaw.Shaw, Scott "Captain Carrot and His Amazing Zoo Crew! Vol. 1, No. 1" , OddBallComics.com #1180, October 8, 2007 Thomas and Conway were to be the co-writers of the JLA/Avengers intercompany crossoverGeorge Pérez interview, David Anthony Kraft's Comics Interview #6 (Fictioneer, Aug. 1983).
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At Cisco, Rosenberg earned the rank of Cisco Fellow, the company's most senior technical position. He drove Cisco's Intercompany Media Engine (IME) product from concept through ship and set technology strategy for Cisco's service provider voice business. In 2009, Rosenberg left Cisco to serve as Chief Technology Strategist at Skype. At Skype, He pioneered the Facebook video calling integration, along with many other developments.
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His issue (#5, Aug. 2005) featured several different stories in different styles with a framing sequence featuring Slam Bradley, and was originally intended by Cooke to be his final mainstream comic before other palatable DC projects pulled him back. In 2006, Solo #5 won an Eisner Award for "Best Single Issue." In November 2006, Cooke and writer Jeph Loeb produced a Batman/The Spirit intercompany crossover.
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He produced covers for Cosmic Powers Unlimited and Elektra Magazine, drew Fantastic Four Unlimited from 1993 to 1995, and worked on the intercompany crossover miniseries, DC vs. Marvel. Art for Batman: Gotham Knights. Castellini others works include Spider-Man, Conan the Barbarian and Batman: Gotham Knights. He drew the 100-page comic book one-shot Man and Superman in 2019 with writer Marv Wolfman.
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1999), by writer-penciler Tom Lyle.Warlock (III) (1998-1999) at The Unofficial Handbook of Marvel Comics Creators The character was featured in the intercompany crossovers between Marvel Comics and the Malibu Comics "Ultraverse" in the one-shot Rune / Silver Surfer (April 1995 in indicia, June 1995 on cover); Rune vol. 2, #1-7 (Sept. 1995 - April 1996), and the two-issue Ultraverse Unlimited (June and Sept. 1996).
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The second series, Ash: The Fire Within ran for three issues. The final series to focus on the title character was Ash: Cinder & Smoke, which ran for a total of six issues. Ash also co-starred in the intercompany crossover Azrael/Ash, co- published with DC Comics in 1997. Another popular Event character was Painkiller Jane, who made her first appearance in 22 Brides #1 (1995).
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Marvel Treasury Edition is an American comic book series published by Marvel Comics from 1974 to 1981. It usually featured reprints of previously published stories but a few issues contained new material. The series was published in an oversized 10" x 14" tabloid (or "treasury") format and was launched with a collection of Spider-Man stories. The series concluded with the second Superman and Spider-Man intercompany crossover.
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Despite the success of the project, The Uncanny X-Men and The New Teen Titans represented the last new DC–Marvel intercompany crossover for over a decade. A planned "X-Men/Teen Titans" #2, by the Titans creative team of Marv Wolfman and George Pérez, was scheduled for publication near Christmas 1983."Titans Tower," The New Teen Titans #29 (March 1983)."Titans Tower," The New Teen Titans #38 (January 1984).
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Archie vs. Predator is a comic book and intercompany crossover, written by Alex de Campi and drawn by Fernando Ruiz. It was originally published as a four-issue limited series in the United States by Dark Horse Comics and Archie Comics in 2015. The single issues were released between April and July, a hardcover collection went on sale in November 2015, and a paperback collection became available in August 2019.
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In July 2016, prior to Comic-Con International, the New York Times ran a story about Dynamite Entertainment. In it, best-selling author Andy Mangels was revealed to be writing a prestigious new intercompany crossover mini-series for the company, in conjunction with DC Comics: Wonder Woman '77 Meets The Bionic Woman, bringing together the Lynda Carter television character with Lindsay Wagner's fellow 1970s television super- heroine. The series was released in December 2016.
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A.T.s/Aliens, featuring the Wildcats battling the Aliens. Green Lantern Versus Aliens, an intercompany crossover event between Dark Horse and DC Comics, features a plot beyond either continuity, where the Aliens residing on the Green Lantern planet Mogo get out of control and must be exterminated. In 2003, Dark Horse published Judge Dredd vs. Aliens, depicting an Alien invasion in Mega-City One, necessitating for Judge Dredd to intervene, to destroy the infestation.
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The law allows unions to conduct their activities without interference, and the government protected this right in practice. Temporary workers—those in agriculture and construction as well as port workers and entertainers—may form unions, but their right to collective bargaining is limited. Intercompany unions were permitted to bargain collectively only if the individual employers agreed to negotiate under such terms. Collective bargaining in the agricultural sector remained dependent on employers agreeing to negotiate.
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Consolidated financial statements show the parent and the subsidiary as one single entity. During the year, the parent company can use the equity or the cost method to account for its investment in the subsidiary. Each company keeps separate books. However, at the end of the year, a consolidation working paper is prepared to combine the separate balances and to eliminate the intercompany transactions, the subsidiary's stockholder equity and the parent's investment account.
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Continuing the trend of unusual crossovers between Archie Andrews and other characters in comics such as Archie Meets the Punisher (1994) and Archie vs. Predator (2015),Aguirre- Sacasa, Roberto (introduction). an intercompany publication with DC Comics was announced in July 2017. Co-written by Marc Andreyko and Paul Dini, the series brings DC Comics's Harley Quinn and Poison Ivy together with Archie Comics's Betty Cooper and Veronica Lodge in an out-of-continuity story.
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Millicom installed a new management team headed by John Tumelty, former CEO of Instaphone, and Chief Financial Officer David Ordman. On 22 January 2007, Millicom International Cellular S.A. stated that it would sell its 88.86 percent stake in Paktel Limited to China Mobile for $284 million, which includes the repayment of intercompany debt. The sale implies an enterprise value for Paktel of $460 million, Millicom said in its press release. Merrill Lynch advised China Mobile on the transaction.
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In some intercompany crossovers with DC Comics, Spider-Man has worked alongside Superman twice, once to defeat Doctor Octopus and Lex Luthor and the other to stop Doctor Doom from providing the Parasite with long-term access to the powers of both the Hulk and Wonder Woman. He also worked alongside Batman to defeat Carnage and the Joker, the two later collaborating to defeat the Kingpin and Ra's al Ghul, with Fisk eventually aiding the heroes in the end.
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Positive growth was restored in 2010 but intercompany debt exceeded $59 billion, meaning that 60% of all Bulgarian companies were mutually indebted. By 2012, it had increased to $97 billion, or 227% of GDP. The government implemented strict austerity measures with IMF and EU encouragement to some positive fiscal results, but the social consequences of these measures, such as increased income inequality and accelerated outward migration, have been "catastrophic" according to the International Trade Union Confederation.
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In it, best-selling author Andy Mangels was revealed to be writing a prestigious new intercompany crossover mini-series for the company, in conjunction with DC Comics: Wonder Woman '77 Meets The Bionic Woman, bringing together the Lynda Carter television character with Lindsay Wagner's fellow 1970s television super-heroine. The series was released in December 2016. A crossover comic book series with Charlie's Angels titled, Charlie's Angels vs. the Bionic Woman was released in July 2019.
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Joe Rosen (December 25, 1920 – October 12, 2009) was an American comic book artist, primarily known for his work as a letterer. Over the course of his career with Marvel Comics and DC Comics, Rosen lettered such titles as The Fantastic Four, Captain America, Daredevil, Spider-Man, G.I. Joe: A Real American Hero, The Incredible Hulk, The Further Adventures of Indiana Jones, and X-Factor. He also lettered the DC/Marvel intercompany crossover book Superman and Spider-Man.
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Harley & Ivy Meet Betty & Veronica is a six-issue American comic book miniseries co-written by Marc Andreyko and Paul Dini, illustrated by Laura Braga. The intercompany crossover was published by DC Comics and Archie Comics from October 2017 to March 2018. A hardcover edition collecting the series was released on August 29, 2018. The series brings together two fictional pairs of established friends: DC's Harley Quinn and Poison Ivy and Archie's Veronica Lodge and Betty Cooper.
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During the Marvel/DC intercompany crossover Darkseid vs. Galactus: The Hunger, when Orion is badly injured in a fight with the Silver Surfer – during a period when the Surfer still served as Galactus's Herald – the Black Racer briefly comes to claim Orion, but the Surfer, his original memories briefly restored by Desaad as part of a plan to stop Galactus, confronts the Racer in recognition of Orion's nobility, giving Orion's Mother Box enough time to heal the rest of his injuries.
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Superman vs. The Amazing Spider-Man: The Battle of the Century is a comic book jointly published by Marvel Comics and DC Comics in March 1976. It was the second co-publishing effort between DC Comics and Marvel Comics following their collaboration on MGM's Marvelous Wizard of Oz, and the first modern superhero intercompany crossover. In the story, Superman and Spider-Man must stop a world domination / destruction plot hatched in tandem by their respective arch-nemeses, Lex Luthor and Doctor Octopus.
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During this period, the character also featured in two intercompany crossovers DC vs. Marvel with DC Comics and Backlash/Spider- Man with Image Comics. Though the character has not been used in mainstream continuity since his death in Spider-Man #75, the character is often alluded to and provided the foundation to the backstory in the Spider-Girl mythology. In January 2009, Reilly returned to comics as Spider-Man in the third part of Marvel's X-Men/Spider-Man miniseries.
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In the DC Comics/Marvel Comics one-shot intercompany crossover Batman/Captain America (Dec. 1996), written and drawn by John Byrne and set during World War II, Bucky briefly takes Robin's place as Batman's sidekick, while Robin becomes Captain America's sidekick. In this alternate reality (set in one of DC Comics' numerous "Elseworlds" continuities), Bucky dies (off-page) as he had done in numerous Avengers and Captain America recollections. In the alternate reality of the five-issue Bullet Points miniseries (Jan.
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Archie Meets the Punisher or The Punisher Meets Archie is a one-shot comic book and intercompany crossover written by Batton Lash with art by Stan Goldberg, John Buscema, and Tom Palmer. It was published jointly by Archie Comics and Marvel Comics in June 1994. In the story, the murderous vigilante Punisher mistakes all-American teenager Archie Andrews for a criminal he is hunting. When he realizes his error, he works with Archie to rescue Archie's girlfriend Veronica Lodge, who has been kidnapped by the criminal.
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The employees also participate in intercompany competitions: bartenders compete in "The Real Bar" competition, and meat cutters in the annual "Meat Hero Competition". The Roadhouse Corporation supports the homebuilding programs Habitat for Humanity International and Homes For Our Troops.Roadhouse Habitat for Humanity The company also sponsors a road cycling team of about 20 cyclists, along with Willie Nelson tours.The South Beach Diet Dining Guide by Arthur Agatston (2005 Rodale) Page 129 Originally each restaurant had a table called "Willie's Corner", with pictures and memorabilia of Willie Nelson.
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"The Peter David-Todd McFarlane Debate: Topic: Has Image Comics/Todd McFarlane been treated fairly by the media?". Comics Buyer's Guide #1044, pp. 92, 98, 102, 108, 113, 116 In 1994 McFarlane and DC Comics collaborated on an intercompany crossover, each producing a book featuring Batman and Spawn. The first of the two books, Batman-Spawn: War Devil was written by Doug Moench, Chuck Dixon, and Alan Grant, drawn by Klaus Janson, and published by DC.Batman-Spawn:War Devil at the Grand Comics DatabaseManning "1990s" in Dolan, p.
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He was also interviewed by Durwin Talon for Panel Discussions, a nonfiction book about the developing movement in sequential art and narrative literature, along with, Will Eisner, Walter Simonson and Mike Mignola. Since November 1, 2004,Gary Gianni's Web site: "King Features partners two comic book greats to help Prince Valiant". URL accessed on June 29, 2007 he has been the writer for the long-running comic strip, Prince Valiant originally created by Hal Foster. He also wrote the two-issue intercompany crossover Superman & Batman vs.
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Adams did more work for the X-Men franchise, such as the 1997 intercompany crossover one-shot Gen¹³/Generation X. His 1990s Marvel work also included providing designs for a line of Hulk action figures.Wizard #57 (May 1996). p. 61. Adams became acquainted with Randy Stradley and other staff members of Dark Horse Comics, after which he illustrated a number of their books featuring the classic Universal Monsters he loved in his youth. His first Godzilla work was Godzilla Color Special #1 in 1992.
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"NYCC EXCLUSIVE: Gold Key Revived at Dynamite by Pak, Van Lente & More!" Comic Book Resources. October 11, 2013 In July 2016, prior to Comic-Con International, The New York Times ran a story about Dynamite Entertainment. In it, best-selling author Andy Mangels was revealed to be writing a prestigious new intercompany crossover mini-series for the company, in conjunction with DC Comics: Wonder Woman '77 Meets The Bionic Woman, bringing together the Lynda Carter television character with Lindsay Wagner's fellow 1970s television super-heroine.
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In comic books, an intercompany crossover (also called cross-company or company crossover) is a comic or series of comics where characters that at the time of publication are the property of one company meet those owned by another company (for example, DC Comics' Superman meeting Marvel's Spider-Man, or DC's Batman meeting Marvel's Wolverine). These usually occur in "one-shot" issues or miniseries. Some crossovers are part of canon. But most are outside of the continuity of a character's regular title or series of stories.
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Writer Batton Lash in 2007 During the 1990s, intercompany crossovers were a popular trend in the American comic book industry and management at Archie Comics wanted to participate to raise its visibility in specialty comic shops and boost sales. During a lunch in San Diego, top Archie editor Victor Gorelick discussed possibilities with writers Batton Lash and David Scroggy. After considering crossovers with Superman's friend Jimmy Olsen or Spider-Man, Gorelick mentioned Punisher as a joke. Lash immediately saw potential in the idea and gave a rough explanation for how it would work.
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He writes regularly for TwoMorrows' magazine Back Issue!. In 2012, Mangels was awarded the Inkpot Award for Achievement in the Comic Arts at Comic-Con International. Mangels has presented panels at Comic-Con International since 1988. In July 2016, The New York Times ran a story about Dynamite Entertainment, which revealed that Mangels was writing a new intercompany crossover mini-series for the company, in conjunction with DC Comics: Wonder Woman '77 Meets The Bionic Woman, bringing together the Lynda Carter television character with Lindsay Wagner's fellow 1970s television super-heroine.
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X-Men writer Claremont had shared details of future X-Men storylines with Wolfman to facilitate Wolfman's writing of the script.Wolfman interview, Amazing Heroes #50 (Fantagraphics Books, July 1984). Pérez was slated to draw the much-anticipated JLA/Avengers intercompany crossover due for publication in 1984, which was eventually scuttled due to editorial squabbling between the two companies. Continuing disagreements between Marvel and DC and Pérez's anger over the demise of the JLA/Avengers book resulted in the eventual cancellation of X-Men/Teen Titans #2 as well.
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Hellboy is a fictional superhero created by writer-artist Mike Mignola. The character first appeared in San Diego Comic-Con Comics #2 (August 1993), and has since appeared in various eponymous miniseries, one-shots and intercompany crossovers. The character has been adapted into three live-action feature films. Two starring Ron Perlman in 2004 and 2008 in the title role, and one in 2019 which starred David Harbour, as well as two straight-to-DVD animated films, and three video games – Asylum Seeker, The Science of Evil, and as a playable character in Injustice 2.
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Dark Horse Comics also published a number of other miniseries crossovers, featuring the Alien species as an enemy pitted against prolific characters from other continuities. In 1995, the miniseries Superman/Aliens featured Aliens fighting against Superman, while his powers are diminished. Between 1997 and 2002, a two-part miniseries called Batman/Aliens was published, depicting Batman fighting against a horde of Aliens in a jungle bordering Mexico and Guatemala. In 1998, WildStorm, (now a part of Image Comics), and Dark Horse Comics published an intercompany crossover event called WildC.
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That year also saw the character return to Epic Comics for a two-issue series pitting Marshal Law against Clive Barker's Pinhead character. Over the next few years, Marshal Law appeared in various intercompany crossovers with other characters, including the Savage Dragon and the Mask. In 2000, Mills and O'Neill took the character to the Cool Beans World website. The stories here were illustrated novellas, rather than actual comic strips, titled The Day Of The Dead (which was later published in a paperback edition) and Cloak Of Evil.
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The character returned in an alternate universe story in Captain Carrot and His Amazing Zoo Crew! #1 (March 1982) and appeared briefly in Crisis on Infinite Earths #9 (Dec. 1985). In the post-Crisis DC universe, Starro appeared in a five-part story in Justice League Europe #24–28 (March–July 1991) and was revamped and reintroduced in JLA Secret Files #1 (Sept. 1997) and JLA #22–23 (Sept. – Oct. 1998). Another version featured in the intercompany crossover JLA/Avengers #1–4 (Sept. 2003 – May 2004); Teen Titans vol. 3, #51–54 (Nov.
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After Green Lantern/Green Arrow, Adams' contributions to DC, apart from his work on Batman, were sporadic, limiting to draw a Clark Kent back-up story in Superman #254 (1972) and sharing credits with Jim Aparo pencilling the Teen Titans in The Brave and the Bold #102 (1972). Adams also drew a few stories for Weird Western Tales and House of Mystery and covers for Action Comics and Justice League of America as well. Adams worked on the first intercompany superhero crossover Superman vs. the Amazing Spider-Man.
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All-New X-Men, also written by Bendis, had a story where the main characters got stranded in the Ultimate universe and teamed-up with Morales. However, Bendis and Fialkov agreed that crossovers should be done sparingly, to keep them interesting, and cited the creative decay in the Marvel/DC intercompany crossovers as a justification. The Age of Ultron crossover, between the mainstream comics, ended with Galactus displaced into the Ultimate universe. This premise started the "Cataclysm" crossover in the Ultimate imprint, which was followed by a new relaunch.
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Accessed Jan, 4, 2020."Racer X: Now (1989 series)," Grand Comics Database. Accessed Jan, 4, 2020. A miniseries adapting The New Adventures of Speed Racer was also released, which included art by Oscar González Loyo."The New Adventures of Speed Racer (Now, 1993 series)," Grand Comics Database. Accessed Jan, 4, 2020. In 1993, NOW Comics and Antarctic Press also published a four-issue intercompany crossover between Speed Racer and the characters of Ben Dunn's Ninja High School."Speed Racer Featuring Ninja High School," Grand Comics Database. Accessed Jan. 4, 2020.
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Firestorm was drafted by Batman into a "replacement" Justice League that was commissioned in case something befell the original team (in this case, being stranded in the distant past in "The Obsidian Age" storyline). After the original team returned, Firestorm stayed on as a reserve member and participated in events such as a team-up with the Justice Society of America (in JLA/JSA: Virtue and Vice) and the intercompany crossover JLA/Avengers. He was also briefly a member of the Power Company. Ronnie Raymond was killed during the Identity Crisis mini-series.
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Breeding got his first professional comics work three months after graduating high school in 1979 as Bob Layton's background assistant. He started out inking backgrounds on the popular David Michelinie/Layton first run of Iron Man, and also worked on the 1981 intercompany crossover book Superman and Spider-Man.Marvel Treasury Edition #28 at the Grand Comics Database Breeding began his career at DC Comics in 1980 on Weird War Tales, moving on to The Superman Family and Green Arrow backup stories, and eventually working with Don Heck and George Pérez on Justice League of America.
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Jason vs. Ash, an intercompany crossover with Dynamite Entertainment. The story serves as a sequel to Freddy vs. Jason and The Evil Dead trilogy, based on the original Freddy vs. Jason vs. Ash film treatment by Jeff Katz. The comic book series was written by James Kuhoric and illustrated by Jason Craig. A six-issue sequel titled Freddy vs. Jason vs. Ash: The Nightmare Warriors followed in 2009 and featured a large cast of supporting characters from both the A Nightmare of Elm Street and Friday the 13th film franchises.
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The Wonder Woman in this timeline started off with a limited power set, but gained her lasso and the power of flight during the fourth installment of the story. In addition, the new Wonder Woman costume was used in the intercompany crossover series, JLA/The 99. Despite wearing the new costume, the Wonder Woman in this series is stated to be an Amazon ambassador, indicating that she does not share the same backstory as her counterpart in Straczynski's storyline. In the Justice League: Generation Lost miniseries, Wonder Woman is shown helping the heroes search for the resurrected Maxwell Lord.
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As a result, it is most effective as between two countries with reciprocal investment flows (such as among the OECD member countries), but can be unbalanced when one of the signatory countries is economically weaker than the other (such as between OECD and non-OECD pairings). Additionally, the OECD has published and updated the Transfer Pricing Guidelines since 1995. The Transfer Pricing Guidelines serve as a template for profit allocation of intercompany transactions to countries. The latest version, of July 2017, incorporates the approved Actions developed under the Base Erosion and Profit Shifting (BEPS) project initiated by the G20.
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In 1982, Simonson and writer Chris Claremont produced The Uncanny X-Men and The New Teen Titans intercompany crossover between the top-selling Marvel and DC titles.Manning, Matthew K. "1980s" in Dolan, p. 199: "The issue, written by longtime X-Men scribe Chris Claremont and drawn by Walter Simonson [was]...one of the most well-received crossovers of its time - or of any time for that matter - the team-up was a huge success." Simonson is best known for his work on Marvel Comics' Thor which he began writing and drawing with issue #337 (Nov. 1983).
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In late 2003, they appeared in the fourth issue of the Marvel-DC intercompany crossover miniseries JLA/Avengers, which was written by Kurt Busiek and illustrated by George Pérez. In 2007, they appeared in Teen Titans #70, and in 2011, they appeared in DCU: Legacies #9, a story by Len Wein and Rob Leigh. In "Smallville: Titans", a story arc in the series Smallville season 11, Zan and Jayna are members of the team with Conner Kent/Superboy, Speedy, Blue Beetle and Miss Martian at Jay Garrick's school for the "gifted."Rogers, Vaneta (October 3, 2013).
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These characters lived in a universe separated from the DC Universe (known as the Dakotaverse or Milestone Universe). The event known as Worlds Collide presented one of the first modern intercompany crossovers within the established continuity of the Universes instead of being "imaginary" and showed that there could be other universes or even multiverses outside the new DC Universe. In a similar way to Worlds Collide, the crossover event DC vs. Marvel showed another in-continuity crossover with another reality completely separated from the DC Universe and that has a Multiverse of its own: the universe of Earth-616 of the Marvel Multiverse.
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In the DC Comics/Marvel Comics one- shot intercompany crossover Batman/Captain America (Dec. 1996), written and drawn by John Byrne and set during World War II, Bucky briefly takes Dick Grayson/Robin's place as Batman's sidekick, while Robin becomes Captain America's sidekick. In this alternate reality (set in one of DC Comics' numerous "Elseworlds" continuities), Bucky dies (off-page) as he had done in numerous Avengers and Captain America recollections. In the alternate reality of the five-issue Bullet Points miniseries (Jan.-May 2005), James Barnes never teams up with Steve Rogers as the Super-Soldier program was never activated.
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Superman and Spider-Man is an intercompany comic book jointly published by DC Comics and Marvel Comics in July 1981. Number 28 (and final) in the Marvel Treasury Edition series, it is the "spiritual sequel" to 1976's Superman vs. the Amazing Spider-Man. Like the earlier Superman - Spider-Man crossover, the issue is noncanonical, as it assumes that the heroes and their respective cities of residence, Metropolis and New York, exist in the same universe, with no explanation given as to why they had never before met or been mentioned in each other's individual stories.
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Green Lantern versus Aliens is a four-issue comic book intercompany crossover mini-series published jointly by DC Comics and Dark Horse Comics monthly from September 2000 to December 2000. It is written by Ron Marz and illustrated by penciller Rick Leonardi and inker Mike Perkins, with covers by Dwayne Turner. The series stars several Green Lanterns, primarily Kyle Rayner, and the titular xenomorphs from the Alien movie series. Whether the series takes place in the continuity of the DC Comics Universe is unclear, as Brik and Salaak are alive in current Green Lantern continuity, and no mention of Mogo's Xenomorph inhabitants is ever made.
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1990 - Jan. 1991); 267 (April 1991) & 270 - 275 (July-Dec. 1992), and returned in Iron Man vol. 3, #15-18 (April–July 1999). An alternate version appears in Mutant X Annual 2001. Foom briefly appeared in the intercompany crossover JLA/Avengers #1 (Sept. 2003). The villain Nightmare changed a creature called a Mindless One into a copy of Foom to battle the Hulk in Hulk vol. 3, #79 (May 2005). The character's origins and early days are developed in Marvel Monsters: Monsters On The Prowl #1 (Dec. 2005) and Fin Fang Four #1 (Dec. 2005). Foom also appeared in Nextwave #1-2 (March–April 2006), Marvel Holiday Special 2006 (Jan.
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Gorelick sent the proposal to DeFalco, who shared it with Daley and Mark Gruenwald, another editor. It was Marvel's first intercompany crossover in years. Fearing the project might be derailed if too many people learned about it, only seven people at Marvel were told about the crossover, which was referred to internally as "Project A". It was formally announced at a press function at the Empire Diner in New York City shortly before publication. The novelty of the unlikely crossover drew attention from general news media, and NPR aired an interview between Weekend Edition host Scott Simon and Lash on Saturday, July 9, 1994 discussing the project.
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Many of the economic advisors accompanying the Supreme Commander of the Allied Powers administration had experience with the New Deal program under President Franklin Roosevelt, and were highly suspicious of monopolies and restrictive business practices, which they felt to be both inefficient, and to be a form of corporatocracy (and thus inherently anti-democratic). During the occupation of Japan, 16 zaibatsu were targeted for complete dissolution, and 26 more for reorganization after dissolution. Among the zaibatsu targeted for dissolution in 1947 were Asano, Furukawa, Nakajima, Nissan, Nomura, and Okura. Their controlling families' assets were seized, holding companies eliminated, and interlocking directorships, essential to the old system of intercompany coordination, were outlawed.
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Promotional art for Tellos #1 (May 1999), by Wieringo After having penciled the Spider-Boy #1 (April 1996) one-shot, which combined Spider-Man and Superboy as part of the Marvel Comics–DC Comics intercompany crossover series of one-shots Amalgam Comics,Manning "1990s" in Gilbert (2008), p. 279 Wieringo became the regular artist on Marvel's The Sensational Spider-Man, beginning with issue #8 (September 1996). Teaming with writer Todd Dezago, Wieringo penciled all but eight issues from #8–31 (September 1996 – October 1998), and some covers on issues he did not pencil. Additionally, Wieringo co-plotted several issues and penciled the quirkily numbered flashback issue, # −1 (July 1997).
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He appears again in Batwoman #11, in which Batwoman saves her ally Julia Pennyworth from Pyg after Alice leaks her secret identity to him. Professor Pyg is among the villains who feature in the intercompany crossover The Shadow/Batman, in which Batman and The Shadow team up to combat a conspiracy. Pyg makes his film debut voiced by James Urbaniak in the 2018 animated film Suicide Squad: Hell to Pay, in which he is depicted as an underground surgeon-for-hire for supervillains. In the limited series Doomsday Clock, a sequel to the seminal 1986 Watchmen, Pyg is among the supervillains who attend an underground meeting held by Riddler.
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Jigsaw appears in both Batman/Punisher intercompany crossover books. In the first crossover, Jigsaw allies with the Joker and they both fight the Punisher and Batman (Jean Paul Valley). In the sequel, Jigsaw's face is repaired by one of the world's foremost plastic surgeons, extorted by the Joker (although the result is never seen as his face is heavily bandaged for most of the story), whom Jigsaw allies with again to take over Gotham. At the end of this crossover, Jigsaw's reconstructed face is destroyed by one of the Punisher's fragmentation grenades, and he is knocked out and left for the police by Batman (Bruce Wayne).
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153 Giordano drew several backup stories in Action Comics featuring the Human Target character as well as the martial arts feature "Sons of the Tiger" in Marvel's black-and-white comics magazine The Deadly Hands of Kung Fu. He was a frequent artist on Batman and Detective Comics and he and writer Denny O'Neil created the Batman supporting character Leslie Thompkins in the story "There Is No Hope in Crime Alley" in Detective Comics #457 (March 1976). Giordano inked the large-format, first DC/Marvel intercompany crossover, Superman vs. the Amazing Spider-Man (1976), over the pencils of Ross Andru.McAvennie "1970s" in Dolan, p.
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On 30 July 2009, American private education company Apollo Group-run Apollo Global acquired BPP in a deal worth approximately $607 million, funded by an intercompany loan of approximately $104 million from Apollo Group to Apollo Global, $375 million in capital contributions from Apollo Group and $55 million in capital contributions from Apollo Global’s minority shareholder, the Carlyle Group. In June 2019, Times Higher Education reported that BPP owners, the Apollo Education Group, were looking to sell the University just two years after ownership changed hands in 2017,Morgan, John (19 June 2019). "BPP sale set to test appetite for for- profit investment". Times Higher Education.
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Andru and writer Gerry Conway introduced the Punisher,Manning "1970s" in Gilbert (2012), p. 72: "Writer Gerry Conway and artist Ross Andru introduced two major new characters to Spider-Man's world and the Marvel Universe in this self-contained issue. Not only would the vigilante known as the Punisher go on to be one of the most important and iconic Marvel creations of the 1970s, but his instigator, the Jackal, would become the next big threat in Spider-Man's life." who would become one of Marvel Comics' most popular characters. In 1976, Andru penciled the first large-scale comic book Intercompany crossover, Superman vs.
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Bob Larkin began his career as an illustrator in 1969 and his many credits include titles such as Crazy Magazine, Deadly Hands of Kung-Fu, Marvel Preview, Marvel Super Special, Planet of the Apes, Savage Sword of Conan, and The Tomb of Dracula. Larkin painted covers for many of the Marvel Fireside Books paperback collections, lending them a simple, movie-poster feel. He did the same thing for the cover to the second major intercompany crossover, Superman and Spider-Man. In addition, Marvel occasionally tapped Larkin to paint covers for premiere issues of such comic book titles as Dazzler (March 1981) and The Saga of Crystar (May 1983).
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Judge Kevin Gross wrote that his decision was "not an endorsement of any of the defendants' actions. ... The defendants oversaw the ruin of a once highly successful company, only to hide behind the protective skirt of Delaware law, which the court is bound to apply." The court permitted other creditor claims to continue. In February 2010, Midway filed its proposed plan of liquidation with the bankruptcy court. Under the plan, intercompany claims would be extinguished and a partial recovery would be allowed to the unsecured creditors of Midway Games (who held $155 million of claims) to the extent of about 16.5%, and to the unsecured creditors of Midway's subsidiaries (who held $36.7 million of claims) of about 25%.
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In June 2018, Kuoni Group, also known as Kuoni Travel Holding, after selling all the travel agency businesses and licensed the brand "Kuoni Travel" to the new owners of the former subsidiaries, had merged with VFS Global, its major business at that time. In January 2019, The parent company of VFS Global, EQT Partners, had declared to sell VFS. In August 2019, a financial investigation by the British newspaper The Independent revealed that VFS Global had experienced exponential growth in recent years and its shareholders had "extracted about £567m via 'distribution to owner' payments and writing off intercompany loans in the past two years." The newspaper attributed this growth to the outsourcing company's "exploitative" business practices.
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If issued by a bank holding company, they are treated as capital rather than liabilities under banking regulations, and may be treated as the highest quality capital (tier 1 capital) if they have certain characteristics. Since the amount of liabilities (such as deposits) that a banking institution may have is limited to some multiple of its capital, this regulatory treatment is highly favorable and is why the trust preferred structure is favored by bank holding companies. To be eligible as Tier 1 capital, such instruments must provide for a minimum five-year consecutive deferral period on distributions to preferred shareholders. In addition, the intercompany loan must be subordinated to all subordinated debt and have the longest feasible maturity.
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For the five issues of the comic he was obligated to write he took his name off the credits, instead demanding an "Alan Smithee" credit (an official pseudonym used by film directors who wish to disown a project). Despite being fired from the title, Chichester was later given the opportunity to write the 1997 Daredevil/Batman intercompany crossover, "An Eye for an Eye", and accepted. Chichester has had no major comics writing credits since 1999, the same year he joined the advertising agency Ogilvy & Mather as an associate creative director. Chichester is currently the Chief Experience Officer (CXO) for the Ogilvy Health division of Ogilvy & Mather based in both New York City and Parsippany, New Jersey.
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In 1982, Dark Phoenix resurfaced in the DC/Marvel intercompany crossover one-shot The Uncanny X-Men and The New Teen Titans, written by regular X-Men writer Chris Claremont. The story (which is not part of DC or Marvel canon) has the cosmic villain Darkseid resurrect Jean Grey in her Dark Phoenix persona as part of his quest to discover the secret of the Anti-Life Equation. In the end, Dark Phoenix is betrayed by Darkseid and sacrifices her life yet again to stop Darkseid. Also in 1983, shortly after beginning a freelance writing career, Kurt Busiek attended a comics convention in Ithaca, New York, staying at the home of Marvel writer Roger Stern.
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279: "Super-Soldier (an amalgam of Superman and Marvel's Captain America) returned in his second Amalgam one- shot, by writer Mark Waid and penciller Dave Gibbons." a character born from the merging of the DC and Marvel Universes after the events of the 1996 intercompany crossover DC vs. Marvel/Marvel vs. DC. Among many other covers, one-shots and minor works, Gibbons worked with Alan Moore again briefly on the latter's Awesome Entertainment Judgment Day miniseries, providing (variant) covers to all three issues, on the first issue of Kitchen Sink Press' The Spirit: The New Adventures revival and within the pages of the Alan Moore Songbook. He designed the logo for Oni Press in 1997.
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It took the combined might of the Justice League led by Captain Atom, and the returned elemental Firestorm, to restore Ronnie's health. Firestorm began to appear regularly in a number of DC titles, though lacking the guidance and knowledge necessary to use his skills wisely. Firestorm was drafted by Batman into a "replacement" Justice League that was commissioned in case something befell the original team (in this case, being stranded in the distant past in "The Obsidian Age" storyline). After the original team returned, Firestorm stayed on as a reserve member and participated in events such as a team-up with the Justice Society of America (in JLA/JSA: Virtue and Vice) and the intercompany crossover JLA/Avengers.
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FIN 46 was an interpretation of ARB 51, an accounting principle issued in August 1959 defining the situations where Consolidated Financial Statements must be prepared. Whenever a company has a controlling financial interest in another entity it must consolidate the assets and liabilities of the other entity - that is, it must add the assets and liabilities of the other entity to its own, canceling any intercompany interests. The traditional ARB 51 approach assumed that equity - usually common stock - would receive the residual economic interest generated by a business, which is why ARB 51 focuses on equity-based majority voting interests. The traditional criterion for a controlling financial interest under ARB 51 is a majority voting interest.
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Japanese cheerleaders who are part of the Waseda University Cheerleading Club Ōendan or ōenbu can be found in high schools, colleges and universities, as well as in non-academic settings such as intercompany sports clubs, professional sports fan clubs, and so on. Many schools hold competitions during their sports day events, and students often spend weeks perfecting their presentations after being divided up into teams. Many members of an ōendan will dress in long happi and wear hachimaki emblazoned with team logos, inspirational sayings, or the names of their favorite players, something adopted by some fans of Japanese idol groups. Especially with professional baseball teams, the ōendan for each team will come up with unique cheers to help the fans become involved.
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After completing his military service, he went back to work with the family business. During the 1960s and 1970s, Tishman was president and chief executive officer of Tishman Realty and Construction, where he oversaw the construction of Madison Square Garden, the World Trade Center, the Tishman Building at 666 Fifth Avenue, and other projects. Expanding outside of New York City, the firm's projects included the Century Plaza Towers in Los Angeles commissioned by Alcoa, the John Hancock Center in Chicago, and Detroit's Renaissance Center. In a 1968 interview with Business Week magazine, Tishman described the company as "an intercompany conglomerate" that could identify building sites and help in all phases of design, financing and construction, offering "capabilities that no other owner-builder or general contractor matches".
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Marvel Zombies vs. The Army of Darkness is a five-issue 2007 comic book limited series published by Marvel Comics in association with Dynamite Entertainment, an intercompany crossover in which Ash Williams, hero of the popular Evil Dead film and comic book, finds himself in the Marvel Zombies setting, a world of flesh-eating zombified Marvel Comics heroes. The crossover is continuous with the Marvel Zombies prequel Marvel Zombies: Dead Days and explains events happening in the prequel (such as information regarding the zombified Sentry, which initially spread the plague). Prior to the release of the first issue, Newsarama published a preview,PREMIERING MARVEL ZOMBIES VS. THE ARMY OF DARKNESS #1 , Newsarama revealing the birth of the zombified Avengers, Ash's descent into the Marvel Zombie universe, and the infection of Spider-Man.
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An intercompany crossover between Marvel and Dynamite Entertainment, published from May to September 2007 provided information as to the source of the zombie infection in the five-part limited series titled Marvel Zombies vs. The Army of Darkness (Marvel) and Army of Darkness (Dynamite). In July of the same year, a one-shot graphic novel, Marvel Zombies: Dead Days provided more story details, and the zombies also appear in a three-part storyline in Black Panther (vol. 4) #28 – 30, although they make their appearance in the last page of #27 first, and encounter the Earth-616 Fantastic Four. A sequel to the original series, the five-issue Marvel Zombies 2, was published from October 2007 to February 2008, and Marvel Zombies 3 a four-issue series, commenced October 2008.
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Archie Meets the Punisher (1994) — In 1994, Archie was the focus of a one-shot comic book intercompany crossover published under two separate covers by Archie Comics and Marvel Comics as Archie Meets the Punisher and The Punisher Meets Archie respectively. Written by Batton Lash, with artwork by Marvel's John Buscema and Archie's Stan Goldberg, it saw the vigilante Punisher tracking down an Archie doppelganger named "Red" to Riverdale. The comic features cameos from various teen and superhero comics published by both companies, including Josie and the Pussycats, Sabrina, the Teenage Witch, Millie the Model, Katy Keene, Hedy Wolfe, and Patsy Walker. In addition, references are made to That Wilkin Boy, and a passing comment — "So I asked the Doctor if the Hosts of Hoggoth were really hoary" — refers to the perennial catchphrase associated with Doctor Strange.
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All-American's first superheroes began their run in Flash Comics #1 (Jan. 1940), cover art by Sheldon Moldoff. During All- American's existence, much cross-promotion took place between the two editorially independent companies, so much so that the first appearance of the Justice Society of America, in All Star Comics #3 (Winter 1940/41), included in its roster All-American characters the Atom, the Flash, Green Lantern and Hawkman, and the National characters Doctor Fate, Hour-Man (as it was then spelled), the Spectre, and the Sandman — creating comics' first intercompany crossover,National's top stars, Batman and Superman, had first crossed over as "honorary" Justice Society members in All Star Comics #7 (Dec. 1941), making cameo appearances in the three-page introduction and four-page conclusion of the story "$1,000,000 for War Orphans". See: All-Star Comics #7 at the Grand Comics Database.
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278: "This eight-issue series was written by Karl Kesel with art by 2099 veteran penciller Rick Leonardi." Leonardi drew the 2000 intercompany crossover miniseries Green Lantern Versus Aliens. He drew one of the tie-in one-shots for the Sentry limited series in 2001.Manning "2000s" in Gilbert (2008), p. 302 His subsequent series work includes Nightwing,Manning "2000s" in Dougall, p. 263 on which he was the regular penciler for issues #71-84 from 2002 to 2003 and Batgirl, of which he drew issues #45–52 from 2003 to 2004. Subsequent miniseries he drew include Star Wars: General Grievous in 2005, and the 2006 movie tie-in, Superman Returns Prequel #3. He followed up that with other superhero titles such as Superman #665 and #668 (2007), JLA: Classified #43 (November 2007), Witchblade #112 (January 2008), and the 2008 miniseries DC Universe: Decisions.
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From 1993–1994 she penciled issues #1–10 of Peter David and Richard Howell's creator-owned series, Soulsearchers and Company, which was published by Claypool Comics. In 1994 she penciled Barbie Fashion #43, a Marvel Comics title that was licensed from the Mattel doll. That same year she did her first Vampirella work with Vengeance of Vampirella, a mini-comic that was bundled with an issue of Wizard magazine. The following year she pencilled issues 2 - 11 of Marvel's Gargoyles, which was based on the Disney animated television series of the same name. In 1996 she pencilled Kid Death & Fluffy Spring Break Special #1 for Topps Comics and Tomoe #3 for Billy Tucci's Crusade Comics. She also returned to Vampirella with Harris' Vampirella Lives #1–3, which teamed her with writer Warren Ellis. In 1997 she illustrated the intercompany crossover Painkiller Jane vs. The Darkness for Event Comics.
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Under the terms of the agreement, as GM Financial expands its product portfolio and grows its business, GM committed to provide funding to GM Financial if its earning assets leverage ratio rises above pre-determined thresholds. GM extended an intercompany revolving credit facility to GM Financial to provide up to $1 billion of liquidity if needed. This facility, which is subordinate to GM Financial’s senior unsecured and secured debt, will replace an existing $600 million line of credit from GM. The agreement also provides that GM will use its commercially reasonable efforts to ensure that GM Financial will continue to be designated as a subsidiary borrower on up to $4 billion of GM’s corporate revolving line of credit. Since being acquired by GM in 2010, GM Financial has significantly increased its share of GM’s business which now represents 75 percent of GM Financial’s consumer loan and lease originations.
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Due to the nature of the masquerade parade, these issues often saw people dressed as Marvel heroes appearing in DC publications, and vice versa, marking some of the first (unofficial) intercompany crossovers in comics. Caution was exercised, however, over widespread use of the competition's characters — Fagan (who in real life typically hosted the parade dressed as Batman), was usually drawn as Nighthawk in Marvel-published Rutland Halloween stories. In the fall of 1972, writers Steve Englehart, Gerry Conway, and Len Wein crafted a loose three-part story spanning titles from both companies. Each comic featured Englehart, Conway, and Wein (and Wein's first wife Glynis) interacting with Fagan and Marvel or DC villains (and heroes). Beginning in Amazing Adventures #16 (by Englehart with art by Bob Brown and Frank McLaughlin), the Beast hitches a ride from Englehart, who is driving the Weins and Conway to Rutland.
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Ex. Dutch Minister Joop Wijn credited with introducing the Dutch Sandwich IP-based BEPS tool (which is often used with the Double Irish BEPS tool), and the "Dutch Double Dip" Debt-based BEPS tool While the focus of corporate tax havens continues to be on developing new IP- based BEPS tools (such as OECD-compliant knowledge/patent boxes), Ireland has developed new BEPS tools leveraging traditional securitisation SPVs, called Section 110 SPVs. Use of intercompany loans and loan interest was one of the original BEPS tools and was used in many of the early U.S. corporate tax inversions (was known as "earnings-stripping"). The Netherlands has been a leader in this area, using specifically worded legislation to enable IP-light companies further amplify "earnings-stripping". This is used by mining and resource extraction companies, who have little or no IP, but who use high levels of leverage and asset financing.
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Manning "1990s" in Dolan, p. 259: "'Knightfall' was a nineteen-part crossover event that passed through the pages of...the Showcase '93 Two-Face feature scripted by Doug Moench and drawn by Klaus Janson." In 1994, Janson drew the Batman- Spawn: War Devil intercompany crossover which was written by Moench, Chuck Dixon, and Alan Grant.Manning "1990s" in Dolan, p. 267: "Fans were also treated to a companion special entitled Batman-Spawn...by writers Doug Moench, Chuck Dixon, and Alan Grant, and artist Klaus Janson." Janson wrote a short story in the anthology miniseries Batman: Black and White #3 (August 1996). Janson drew part of the "Cataclysm" crossover as well.Manning "1990s" in Dolan, p. 283: "The seventeen-part 'Cataclysm' storyline showed a Gotham City devastated by an earthquake." Janson and writer Mike Baron introduced the character Microchip as an ally of the Punisher in The Punisher #4 (November 1987). In 1993, Janson drew a three-part story featuring Electro for Spider- Man #38–40.
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A naming convention was established and followed this time in the format Earth, hyphen, numeral, from Earth-0 to Earth-51. Even with a new Multiverse, not every published or related work had an "Earth" within the 52 and there were no in-continuity intercompany crossovers. Taking advantage of the fact that many of these universes were mostly unchronicled or merely glimpsed and that Final Crisis also changed the Multiverse slightly, many stories featuring alternate worlds and their interactions were published, which led certain inconsistencies and retcons to appear, such as Earth-1 being originally a "mirror" of Earth-One and later being the reality of J. Michael Straczynski's Superman: Earth One or Earth-16 being the home of an alternate Superman/Christopher Kent, the home of the Super-Sons, and later the reality of the Young Justice TV series. Also, some universes appearing in the new continuity were never given a proper place within the 52 Universe, such as Prime-Earth.
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Goldberg drew the Archie Sunday newspaper comic strip for a time beginning in 1975. In 1994, Goldberg was chosen to pencil Archie Comics' portion of the intercompany crossover Archie Meets the Punisher, a one-shot in which the gritty, homicidal Marvel vigilante finds himself pursuing an Archie Andrews look-alike into bucolic Riverdale. The following year, he drew the Archie gang for the cover of the Long Island weekly newspaper Dan's Papers. He penciled a six-page Betty story, "I'll Take Manhattan", published August 17, 2003, in The New York Times' Fashion of the Times magazine supplement. He ended his nearly 40-year relationship with Archie with two three-part, alternate-future stories in Archie #600-605 (Oct. 2009 - March 2010), "Archie Marries Veronica" and "Archie Marries Betty", followed by some additional, final work including two pages of a flashback sequence in the 25-page "Love Finds Archie Andrews: Archie Loves Betty" in the comics magazine Life With Archie #1 (Sept. 2010), and the cover of, and an 11-page story in, Tales from Riverdale Digest #39 (Oct. 2010).
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Accessed Jan. 2, 2020. During the period Eternity was publishing the title, the company published several NHS limited series and spin-offs, including a two-issue intercompany crossover with NOW Comics' Speed Racer in 1993. When Eternity shut down, Antarctic Press took over publication of NHS starting with an issue #0 in May 1994. Resuming the numbering with issue #40, Antarctic published 137 issues, ending with issue #175 in August 2009. Story continuity was "reset" three times, between issues #57 and #58, issues #74 and #75, and issues #129 and #130.Ninja High School (Antarctic Press 1994 series), Grand Comics Database. Accessed Jan. 2, 2020. During this period, NHS crossed over with its fellow Antarctic Press title, Gold Digger; Antarctic has since published many associated one-shots and limited series. Issue #74 (publication date April 2000) of the original series completed the Jeremy storylines, and in 1999–2000, Antarctic published a twelve-issue NHS Volume 2, focusing on Jeremy's younger brother, Ricky. Set four years after Ninja High School #74; Volume 2 reset continuity so that Ninja High School #1-74 took place in 1989, not 1986.
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