lottery usa online NoneSam Darnold completed 33 of 43 passes for a career-best 377 yards to go with three touchdowns and one interception, and the Minnesota Vikings escaped with a 27-25 win over the Green Bay Packers on Sunday afternoon in Minneapolis. Justin Jefferson had eight catches for 92 yards for Minnesota (14-2), which won its ninth game in a row. Jalen Nailor, Jordan Addison and Cam Akers had one touchdown reception apiece for the Vikings. Jordan Love completed 19 of 30 passes for 185 yards and one touchdown for Green Bay (11-5). Josh Jacobs and Emanuel Wilson each rushed for a touchdown and Malik Heath had a touchdown catch for the Packers, who lost to the Vikings for the second time this season. Minnesota's nine-game winning streak matches its third longest in franchise history. The Vikings are enjoying their longest stretch of success since 1975, when they won 10 straight. Green Bay rallied with back-to-back touchdowns in the fourth quarter to pull within two. Wilson scored on a 5-yard run to cut the Packers' deficit to 27-18 with 6:12 to go. Love brought Green Bay within 27-25 with 2:18 to play. He fired a 3-yard touchdown pass to Heath, who scored on a quick slant. The Vikings got the ball on the following kickoff and never gave it back to Green Bay. Darnold secured the win when he lobbed a pass to Akers for a first down to set up the victory formation. The Packers opened the scoring late in the first quarter with a 22-yard field goal by Brandon McManus. Minnesota responded to grab a 13-3 lead at the half. Darnold found Nailor for a 31-yard touchdown with 11:52 remaining in the first half. Nailor was wide open and made a basket catch near the back of the end zone. Reichard rounded out the first-half scoring with field goals from 25 yards and 50 yards. The Vikings increased their lead to 20-3 on the opening drive of the second half. Addison made a diving grab for an 18-yard touchdown. Green Bay pulled within 20-10 with 5:07 left in the third quarter. Jacobs scored on a 2-yard run. Darnold's third touchdown pass, this time to Akers, made it 27-10 in favor of the Vikings with 51 seconds remaining in the third quarter. --Field Level MediaGlobal Ship Lease Declares Quarterly Dividend on its 8.75% Series B Cumulative Redeemable Perpetual Preferred Shares

Lewandowski joins Ronaldo and Messi in Champions League 100-goal club. Haaland nets 2 but City draws

Raiders find winning formula again in topping Saints

Bianca Ojukwu speaks on Tinubu releasing IPOB leader Nnamdi KanuPresident of the Chartered Institute of Taxation of Nigeria (CITN), Samuel Agbeluyi, recently had an interactive session with members of the Finance Correspondent Association of Nigeria (FICAN), during which he shed some light on President Bola Tinubu’s tax reform bills and also explained why the proposals are for the overall good of the country’s economy. Tony Chukwunyem reports President Tinubu’s tax reform bills, currently before the National Assembly, have sparked a lot of controversy among various groups in the country, with some critics questioning the President’s decision to send the bills to the lawmakers at this time. What is your take on the issue? I’m not here to say whether the timing of the tax reform bills is right or wrong. I even believe that it is right and that we need those amendments passed as quickly as possible so that the Nigeria can actually benchmark its economy against other countries’. As we are speaking, a lot of people want to invest in Nigeria. The President is going all over the world, marketing the country. It is good to market the country, but the people who are coming into Nigeria, will do their background check; they will still do all the necessary findings before they come because you are just one of several countries in the world. So for them to come, there has to be certainty on what they want to put on the table. I will give you an example. Taxation is a major point; it is a major variable that they must be sure of before they come in. So for tax professionals, how do you advise an American or a French person that we have about 65 types of taxes; how do you explain that? You are already demarketing the country yourself. And if you don’t say it, you are telling lies and as a professional you are not supposed to tell lies. These 60 or 65 taxes, depending on the state you are visiting, exclude the activities of non-state actors; those ones who would come to your shop and ask you to do something (part with your money) otherwise they would disrupt your business. You are carrying goods from one point to another and they are not allowing you to do that. So for tax professionals we have been longing for this kind of bill so that we will have certainty of the law guiding and administering the tax arrangement in the country. Also, statistics reveal that only nearly five different types of taxes that we have among the 60 or 65, are actually bringing in over 90 per cent of our tax revenue. Now how do you bother the system, disturb a business, disturb a company, disturb the personnel working with company with about 60 different types of taxes that are not helping the country? If revenue is by the number of taxes that you collect, Nigeria’s tax to GDP will be over 30 per cent. So why are we struggling with a low tax to GDP ratio? So, it means that we just have those things as nuisance tax as we call them. You are not helping the system. President Tinubu mentioned his dislike for multiple taxation immediately after he assumed office and he walked the talk and set up a committee and we are where we are today. So to me, that we are bringing sanity to the tax space is a great thing. Imagine the fact that companies receive letters from local government that they want to check their books; states will write that they want to check their books for various tax responsibilities; FIRS will also write. The laws that set up these tax laws and responsibilities allow for audit. So you can’t say FIRS don’t come and audit me. FIRS can call you for audit and they can do investigation. The state has the same power. So when you subject somebody who is operating in a very hostile business environment to this kind of tax administration, you are not helping that system. And after sometime, people don’t want to do business again. They will prefer to put their money in treasury bills. They would say, let me invest somewhere else and I won’t need to bother myself with diesel, generator and these people coming from revenue office. That is not helping us because you can only create employment when people do business; when they set up companies. So the benefits of the tax reform bills are enormous. You have the benchmark for the threshold for small business being raised from 25 per cent to 50 per cent; that is a major move. What they are saying is that, have more money in your hand; go and do your business; once you are prosperous enough, then you can visit us or we can visit you. But if you are still operating between the 25 and 40 per cent threshold, most likely, your working capital will be impaired. And you know getting money from the banks, particularly for SMEs in Nigeria, is a tall order. Also, you know that you can’t drive economic activities with taxation because without economic activities there will be no taxation. The moment you put too much pressure on companies, they will fold up and they will not be there tomorrow for you to collect anything. Can you share your views on the debate over the proposed derivation of Value Added Tax (VAT) based on consumption? We have talked so much about derivation as if it is the only thing in the VAT bill. If you buy equipment, before now, the money you expend to put the infrastructure for the equipment and the like in place, let’s say N200 million, by virtue of what we have as at today, depending on the nature of that equipment, you can’t retrieve your money until five or 10 years. But what is being proposed in this bill is that your equipment, the amount you spend on assets, will be zero rated. Zero rated means that you can claim the input. So that in that year, you will claim the input and that is all and of course your turnover or whatever it is that is your output. Another aspect of the benefit of this bill is that before now, once you do the differential and government needs to refund money to you, under this bill, the process for refund is made simpler. But as we speak and I have been in practice for quite some time, no company can get refund from the FIRS until they subject you to another round of audit and that will take years. So the amount of relief that is being given to the tax payer under this proposal is enormous. And again I repeat that the derivation principle, if it would pose a problem, then it can dropped. Everybody must be carried along. If state A is not doing well the fall out of not doing well will get to the state that is doing well. So beyond economic activity you also need to look at the social aspects of the bill and the political balancing, that is fair. How would you react to the view that the reason there is so much controversy about the tax reform bills is that the Presidency didn’t consult widely enough before sending them to the National Assembly? There was a lot of consultation among tax professionals within the six geo political zones in the country, but evidently it is not enough. And I think it won’t be enough. What we tax professionals need to know is that we have talked to ourselves and those who were not part of the consultation have all the facilities to read what was going on. But for the political leaders, I was expecting a lot of consultations and buyin, because without buy in, this massive change will look strange to some people and that is what we are seeing. I expect that consultation at this level to be led by the President himself. This is because Nigeria has a lot to gain once this thing is successful and we have a lot to lose should it not be successful-God forbid. So I expect the Presidency, the political leaders to lead the consultations. Let’s not be carried away; and that is why as an Institute, we are sticking to the technical points. The political leaders know how they can actually talk to themselves. So we recommend that this should be done immediately so that everybody will be on the same page. Won’t low income earners be adversely affected by these bills as it appears they are not being consulted? I don’t see how it will adversely affect them. Even at the point of deliberation on the bill some state internal revenue chairmen asked questions about who would be paying personal income tax in form of PAYE in the their states under the new minimum wage. Now, let’s work with the statistics. What do you actually receive from somebody receiving N30, 000? In any country, the big people are the ones who actually pay personal income tax and statistics have shown that they are under 10 per cent. So we have all the big people in the country so what they need to do is to be good. Now there is another school of thought that says don’t exempt anybody; once they pay N1 or N2 into the pocket of the government it gives them the moral right; a sense of belonging. But ‘sense of belonging’ for somebody who is dying? So, I think that the voice for exception for low earners should be louder. Years ago, I represented this Institute-I was not the President then- at a public hearing held by the National Assembly on minimum tax. As an Institute we have spoken against minimum tax. This is because, minimum tax is capital erosion. Somebody has done his business for a year, he didn’t make profit (because you are supposed to subject his profit to tax computation), but he didn’t make profit and you say he must do minimum tax. Where is he getting the money from? From his capital. So you are eroding the capital. And in Nigeria, we have gone through a lot of trails, if I can use that word. As the President said: ‘Let the poor breathe’. If we must follow that slogan, then exempt the low earner so that Nigeria will be better. What is likely to be the impact of the tax reform bills, if passed, on financial inclusion? I will go back to the cashless economy policy of the Central Bank of Nigeria (CBN) and its naira redesign programme. For those of us who have travelled outside this country, how often do you see people carrying cash? God help you if you are a black man and you get to any store in London and you bring out 100 pounds or 50 pounds. I have met a Briton who said he has never sighted 50 pounds in his life time. And we are carrying cash up and down in Nigeria. Who benefits? I’m speaking to the benefits of cashless economy and the naira redesign programme. Whatever the immediate past CBN Governor has done right, we acknowledge; whatever he has not done right, we isolate and deal with it on its merit and not to throw everything into the dustbin. So let’s take the very reasonable conclusion on the cashless economy: many people should have access to banking services. However, to do that, you also need to talk to CBN. The outrageous charges are also one of the things driving people away from the banks. Thank God for the fintechs; those ones are doing better. And I say to the established banks; they’d better wake up on time before they drive all of us to the fintechs. I have entered major hotels in this country and I bring out my debit card and I see Moniepoint or Opay and I say, where are the big banks of this world? Let it not be like NITEL and the experience we are having now. So don’t drive away people from the banking sector through outrageous charges. Once you don’t do that many people will come into that space and of course it will be easy to trace transactions. Furthermore, government must hold consultations on the tax reform bills at a very senior level; it should not be left to technocrats alone. When they are in a meeting and there are aspects that are not too clear to them, they can bring in technocrats to make our presentations and we leave the hall for them. They understand their language; they know how to talk to themselves. They need to do that at this time. But the most important thing is this. Let us assume that all the issues are resolved and the bills become an Act. If we give our money in terms of our tax payments to the government and we still see this kind of lifestyle shown by Local government chairmen, spouses of local government chairmen, state governors and by the leadership at the Federal level, it will be difficult for you to have voluntary compliance. I say this with all emphasis. So we appeal to our political leaders- it is a fiduciary duty to the nation-before you leave large go and be a Dangote. And the Dangote himself is not even living large. So as a political leader stop living large at our expense; tone down the opulence. Once you do this, you will restore the trust deficit that has been lost. Once the trust deficit is restored then there will be voluntary compliance, once there is voluntary compliance, cost of collection will go down and revenue will go up. This is the way to go; this is what we recommend to government. We won’t be tired of giving our recommendations. This is because we are the ones advising people to go and pay your taxes; it’s the right thing to do; its what will make Nigeria great and so on. The Economic stabilisation bills, which we pray will turn into an Act, will not on its own make Nigeria an el dorado. What will make Nigeria an el dorado is very good usage of tax revenue.

Max Verstappen has admitted he came close to quitting Red Bull during his turbulent title-winning season in Formula 1 this year. Verstappen sealed his fourth world title at the Las Vegas Grand Prix after he finished ahead of Lando Norris to extinguish the McLaren man’s faint championship hopes for good. But Verstappen’s success has come against a political backdrop that led him to reconsider his place with the Milton Keynes squad. The 27-year-old was caught up in an internal investigation into team principal Christian Horner at the turn of the year, with his father Jos Verstappen embroiled in the bitter battle, a situation which the younger Verstappen labelled as “messy”. Consequently, the Dutchman was openly courted by Mercedes boss Toto Wolff, who made no secret of the fact that he wanted the Red Bull driver to replace Ferrari-bound Lewis Hamilton . Questions were raised as to whether Verstappen would quit the team and force through a move to the Silver Arrows. And while Verstappen admitted he did think about his options, he has now pledged his future to Red Bull, saying he is “loyal to the team”. When asked by Motorsport.com if there was any moment he considered leaving Red Bull for Mercedes, or indeed quitting altogether, he said: “I think in your life, every year there are always thoughts going through your head, from 'How long do I still want to do this? Where do I want to do this? How do I want to do this?' “There are things in your private life that happen, of course. In your racing life, there are always things that you have to deal with and think about. “But that's fine. [I'm] in general quite relaxed about these things because it's very important to split your private life and racing life. "But it's fine to have these thoughts in your head about what you want to do. Max Verstappen, Red Bull Racing RB20 Photo by: Andy Hone / Motorsport Images “But at the same time, I'm also not someone that makes very drastic decisions. And I'm just very happy where I'm at, at the moment. “I'm very loyal to the team. I appreciate, of course, what they have done for me from picking me up out of F3 and giving me an F1 seat and then going through all these emotions over all the years with these key people in the team. “So, when there are tough times, it's very easy to say goodbye or forget about it or ignore it. But I think it's actually way more important to actually face them and go through it together and deal with it and just try to just move on from there and focus back, of course, on the performance side of things and have fun out there. “That's at the end the most important. If you're not having fun, then there's no point to continue.” Horner had hailed Verstappen’s fourth title win as the best of his career, and when the Dutchman was asked if he agreed with his boss, he added: “I think so, too. “Last year, I had a dominant car, but I always felt that not everyone appreciated what we achieved as a team, winning 10 in a row. “Of course, our car was dominant, but it wasn't as dominant as people thought it was. I will always look back at [2023], because even in places where maybe we didn't have the perfect set-up, we were still capable – because in the race our car was always quite strong – to win races. "But I'm also very proud of this season because for most of the season, I would say for 70% of the season, we didn't have the fastest car, but actually we still extended our lead. So that is definitely something that I'm very proud of.” Formula 1 Red Bull shareholders to decide on Perez's future after Abu Dhabi GP Formula 1 Vasseur unconcerned by Leclerc radio rage after Sainz's Vegas pass Formula 1 Norris: Perfect season wouldn't have been enough to beat Verstappen to F1 title

Given everything that had occurred in the previous hour or two, it made bizarrely perfect sense that Sione Tuipulotu’s grandmother would hand him the Hopetoun Cup trophy after beating the Wallabies at Murrayfield. “She whispered in my ear and said, ‘we got them’,” Tuipulotu said post-game. Sione Tuipulotu is presented with the Hopetoun Cup at Murrayfield by his grandmother Jaqueline Thomson. Credit: Getty Images The Scotland captain’s answer came with a broad grin, and an even broader Australian accent. And it all came after a memorable afternoon at Murrayfield where Tuipulotu – and his 77-year-old grandmother – were in the middle of absolutely everything, much to the delight of an adoring Scottish crowd. But first to re-cap. Born and raised in Melbourne, Tuipulotu played for the Junior Wallabies but couldn’t crack a regular spot for the Rebels in Super Rugby, and so he moved to Scotland to play. The son of a Tongan-Australia father and a mother with Italian-Scottish heritage, Tuipulotu qualified as eligible for Scotland due to his maternal grandmother Jaqueline Thomson, who was born in Greenock in the Scottish lowlands but emigrated to Australia as a child and settled in Frankston. The nuggety centre debuted for Scotland in 2021 and quickly became a fan favourite, and Thomson became something of a cult hero, too, often getting thanked on Scottish rugby social media after a big game by Tuipulotu. The 27-year-old was made captain ahead of the November internationals, and last week, Thomson was flown to Scotland by a sponsor, for the first time in decades, as a surprise for Tuipulotu and his brother Mosese, who both play rugby in Scotland and are close to their gran. Tuipulotu hadn’t seen her in years and after the reunion video did the rounds in Scotland, Thomson was given a rousing cheer when the video – and Thomson – were shown again on the Murrayfield screen on Sunday just before kickoff. When her grandson later scored a try and pointed to her in the stand, the camera found the overwhelmed grandmother; this time shaking her head. Sione Tuipulou scores for Scotland. Credit: Getty Images “It was super special,” Tuipulotu said. “I don’t really score many tries, to be honest. Not for Glasgow, not for Scotland. But that one was pretty special to score while my gran was here and knowing how much she also wanted to beat Australia.” Divided loyalties have long been dealt with for Tuipulotu, but he appeared to set a physical, no-backward-step tone against Australia for his Scotland teammates. Early on he had a push-and-shove with Tom Wright, and Tuipuloltu was heard to say on the ref’s mic “you forget I know who you are”. “We know who you are too lad,” Wright said. The microphone didn’t pick up a feisty episode later with big-money recruit Joseph-Aukuso Suaalii, when the Wallaby belted Tuipulotu with a chest tackle but immediately grabbed his injured arm. When play broke down, Tuipulotu came back over to Suaalii and exchanged words about who’d come off worse. With insult added to his injury, an angry Suaalii then sought to scrap with Tuipulotu. “I’ll see you next time”: Joseph-Aukuso Suaalii and Sione Tuipulotu trade words at Murrayfield. Credit: Getty Images “I will see you next time,” Suaalii said, before departing and setting a potentially spicy Lions series soap opera next year. Tuipulotu said: “I didn’t really know it was him that hit me. I don’t know how it looks on camera, but it felt humongous. And when I popped up, I was just kind of looking around at who it was and then I saw that he was on the ground, so I said something to him. And then he went off the pitch. That’s all I can really say about it.” What did you say? “I said, I hope you’re OK,” Tuipulotu said with a grin post-game. Later Thomson was enlisted to give her grandson the Hopetoun Cup, the trophy contested between Australia and Scotland. Asked afterwards if it all felt a bit strange seeing his grandma being on the big screen, cheered by 68,000 people and handing out trophies, Tuipulotu choked up. “It does feel weird. But I feel really blessed because of this all happening,” he said. “And not just for me. Before the match, I was a little bit emotional about the fact that her life’s just gone full circle. That she’s back here watching me play for Scotland and watching me captain Scotland. I’m just happy that she gets to have that moment. “She moved over to Australia as a young girl and raised my mum with limited stuff. And now she gets to enjoy this, gets to sit in the stand and get some recognition. It makes me so happy.” Sports news, results and expert commentary. Sign up for our Sport newsletter .International Conference on Entrepreneurship discusses business transformations in the era of AIXavier Robinson had a five word response to playing LSU on Saturday

Raiders find winning formula again in topping Saints