Profile picture of Radio New Zealand
IRD targets construction businesses failing to pay taxes: Inland Revenue is giving those in the construction industry a last chance warning to pay their taxes or ...
rnz.co.nz/news/business/513844/ird-targets-construction-businesses-failing-to-pay-taxes
IRD targets construction businesses failing to pay taxes
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No recent complaints about DIR's business license renewal portal, says Chamber: The Bahamas Chamber of Commerce and Employers’ Confederation (BCCEC) said that ...
thenassauguardian.com/business/no-recent-complaints-about-dirs-business-license-renewal-portal-says-chamber/article_c4e4fc48-f6a2-11ee-9bcd-a7e71aa73c88.html
No recent complaints about DIR's business license renewal portal ...
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Inland Revenue says an Auckland mother of six has been jailed for tax evasion.
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Prime Minister Anwar Ibrahim today repeated his instruction to the Inland Revenue Board (IRB) to be strict in collecting taxes ... Show more   mk.my/YGLOWLp
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Wilson: DIR going after outstanding taxes: Financial Secretary Simon Wilson revealed today that the Department of Inland Revenue (DIR) has listed a number of ...
thenassauguardian.com/news/wilson-dir-going-after-outstanding-taxes/article_19c0fa72-d1b5-11ee-baa3-2f2b00755487.html
Wilson: DIR going after outstanding taxes
Profile picture of The Star (Malaysia)
Civil servants held for RM5mil bribe from smugglers: PUTRAJAYA: Graft investigators have arrested four civil servants for accepting bribes from a tobacco ...
thestar.com.my/news/nation/2024/03/13/civil-servants-held-for-rm5mil-bribe-from-smugglers
Civil servants held for RM5mil bribe from smugglers
Profile picture of The Star (Malaysia)
LHDN trains its guns on offshore accounts for tax compliance: KUALA LUMPUR: The Inland Revenue Board (LHDN) will monitor the information of individuals with ...
thestar.com.my/news/nation/2024/02/16/lhdn-trains-its-guns-on-offshore-accounts-for-tax-compliance
LHDN trains its guns on offshore accounts for tax compliance
Profile picture of The Star (Malaysia)
Shadow economy involving foreigners not exempted from tax - LHDN CEO: KUALA LUMPUR: The shadow economy involving foreigners who carry out business activities in ...
thestar.com.my/business/business-news/2024/02/15/shadow-economy-involving-foreigners-not-exempted-from-tax---lhdn-ceo
Shadow economy involving foreigners not exempted from tax - LHDN CEO
Profile picture of The Star (Malaysia)
Individual and non-individual taxpayers can submit their Tax Return Form for the Year of Assessment 2023 through e-Filing starting today ... Show more   mytax.hasil.gov.my   www.hasil.gov.my   www.thestar.com.my/news/nation/2024/03/01/income-tax-e-filing-starts-today   #TheStarMalaysia   #News
Profile picture of The Star (Malaysia)
The Inland Revenue Board (LHDN) should be stricter in its enforcement and everyone should pay their taxes regardless of position ... Show more   shorturl.at/pPU25   thestartv.com/c/news   cutt.ly/TheStar   fb.com/TheStarOnline
Profile picture of Free Malaysia Today
Take stern action against all tax evaders, Anwar tells LHDN: Prime Minister Anwar Ibrahim says the Inland Revenue Board must not give the impression that the ...
freemalaysiatoday.com/category/nation/2024/03/01/act-sternly-on-all-tax-evaders-anwar-tells-lhdn/
Take stern action against all tax evaders, Anwar tells LHDN
Profile picture of The Star (Malaysia)
Court strikes out Shafee’s bid to file counterclaim on tax arrears: PUTRAJAYA: An attempt by Tan Sri Muhammad Shafee Abdullah to resurrect his right to file a ...
thestar.com.my/news/nation/2024/03/01/court-strikes-out-shafees-bid-to-file-counterclaim-on-tax-arrears
Court strikes out Shafee’s bid to file counterclaim on tax arrears
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The Hong Kong Journalists Association (HKJA) will consider legal action against Inland Revenue (IRD) over a HK$450,000 profits tax demand ... Show more
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INTERACTIVE: RM6.34bil lost to tax evasion - LHDN: Tax dodgers deny a country much needed revenue, but how big is the problem in Malaysia? We take a closer look ...
thestar.com.my/news/nation/2024/02/22/interactive-rm634bil-lost-to-tax-evasion---irb
INTERACTIVE: RM6.34bil lost to tax evasion - LHDN
Profile picture of The Nassau Guardian
PM: Real property tax billings in excess of $340 million: The Department of Inland Revenue’s (DIR) crackdown on real property tax has meant a 36 percent increase ...
thenassauguardian.com/business/pm-real-property-tax-billings-in-excess-of-340-million/article_5f346088-d0f4-11ee-a7ce-dbc56967e255.html
PM: Real property tax billings in excess of $340 million
Profile picture of The Star (Malaysia)
QuickCheck: Are scammers phishing data from Rahmah Cash Aid applicants?: MESSAGES containing links to apply for Rahmah Cash Aid (STR) have been making the rounds ...
thestar.com.my/news/true-or-not/2024/02/21/quickcheck-are-scammers-phishing-data-from-rahmah-cash-aid-applicants
QuickCheck: Are scammers phishing data from Rahmah Cash Aid applicants?
Profile picture of The Star (Malaysia)
Less than four months left for voluntary disclosure, LHDN reminds taxpayers: PUTRAJAYA: Taxpayers nationwide have been reminded to use the ongoing Special ...
thestar.com.my/news/nation/2024/02/13/less-than-four-months-left-for-voluntary-disclosure-lhdn-reminds-taxpayers
Less than four months left for voluntary disclosure, LHDN reminds ...
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DIR portal operational in a matter of days, Halkitis says: Within the week, the Department of Inland Revenue (DIR) should have repaired its online system that ...
thenassauguardian.com/business/dir-portal-operational-in-a-matter-of-days-halkitis-says/article_53267c06-c9f4-11ee-a038-1bd6efeaf55a.html
DIR portal operational in a matter of days, Halkitis says
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Caribbean tax administrators to meet in St Lucia: CASTRIES, St Lucia (CMC) – The annual general assembly and technical conference of the Caribbean Organization ...
jamaicaobserver.com/2024/01/28/caribbean-tax-administrators-meet-st-lucia/
Caribbean tax administrators to meet in St Lucia
Profile picture of Radio New Zealand
Government to repeal Taxation Principles Reporting Act under urgency: "Additional annual reports would take extra resources at a time when our focus should be on ...
rnz.co.nz/news/political/505073/government-to-repeal-taxation-principles-reporting-act-under-urgency
Government to repeal Taxation Principles Reporting Act under urgency
Profile picture of The Nassau Guardian
No excuse for Inland Revenue failures, says Thompson: Member of Parliament for East Grand Bahama and the opposition’s Shadow Minister of Finance Kwasi Thompson ...
thenassauguardian.com/business/no-excuse-for-inland-revenue-failures-says-thompson/article_0b177b56-c155-11ee-8f8e-8796af868ea6.html
No excuse for Inland Revenue failures, says Thompson
Profile picture of Radio New Zealand
Parliament repeals tax principles reporting law under urgency: Parliament has repealed the Tax Principles Reporting Act under urgency. It would have required a ...
rnz.co.nz/news/political/505298/parliament-repeals-tax-principles-reporting-law-under-urgency
Parliament repeals tax principles reporting law under urgency
Profile picture of Hong Kong Free Press HKFP
Hong Kong press group says it received fresh HK$400,000 tax demand, with 6 years of accounts to be vetted
hongkongfp.com/2024/01/25/hong-kong-press-group-says-it-received-fresh-hk400000-tax-demand-with-6-years-of-accounts-to-be-vetted/
Hong Kong press group says it received fresh HK$400,000 tax demand ...
Quick Glance: Regina Ip Calls for Economic Boost in Hong Kong Through International Music Stars
  • Regina Ip urges the government to attract international music stars like Taylor Swift and Beyonce to Hong Kong to promote economic growth.

  • Last year, Swift's 66 concerts generated one billion US dollars.

  • Swift plans to go to Singapore, according to Ip in Cantonese.

  • Several international artists have excluded Hong Kong from their world tours in recent months, including Coldplay, Harry Styles, and Lewis Capaldi.
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The Inland Revenue is demanding HK$400,000 in profits tax from the Hong Kong Journalists Association, the press group said on Thursday ... Show more   buff.ly/3HCcFEo
Profile picture of The Star (Malaysia)
With new taxes come shared responsibilities: This year is set to be a year when Malaysia fortifies its fiscal foundations to ensure the people’s wellbeing ...
thestar.com.my/business/business-news/2024/01/15/with-new-taxes-come-shared-responsibilities
With new taxes come shared responsibilities
Quick Glance: Congress Plans Investment in Children
  • Republicans seek to renew corporate tax breaks, Democrats push for child poverty tax credit expansion.

  • The agreement includes about $33 billion in business tax breaks and a similar amount for expanding the child tax credit.

  • The changes to the child tax credit are estimated to benefit 16 million low-income kids and lift 400,000 children out of poverty.

  • The agreement focuses on families below or near the poverty line who currently do not receive the full child tax credit due to the way the tax code works.
Profile picture of The Star (Malaysia)
Rosmah Mansor’s representation set for March 1 by High Court: KUALA LUMPUR: The High Court here has fixed March 1 to know the outcome of a representation by ...
thestar.com.my/news/nation/2024/01/16/rosmah-mansors-representation-set-for-march-1-by-high-court
Rosmah Mansor’s representation set for March 1 by High Court
Profile picture of The Star (Malaysia)
Court orders Shafee to pay more than RM5.5mil in income tax arrears: KUALA LUMPUR: Lawyer Tan Sri Muhammad Shafee Abdullah was ordered by the High Court here on ...
thestar.com.my/news/nation/2023/12/21/court-orders-shafee-to-pay-more-than-rm55mil-in-income-tax-arrears
Court orders Shafee to pay more than RM5.5mil in income tax arrears
Profile picture of The Star (Malaysia)
Company director fined, hit with more than RM500,000 in penalties for failing to submit tax returns
thestar.com.my/news/nation/2023/12/20/company-director-fined-hit-with-more-than-rm500000-in-penalties-for-failing-to-submit-tax-returns
Company director fined, hit with more than RM500,000 in penalties for ...
Profile picture of The Star (Malaysia)
Ex-LHDN chief Sabin Samitah is Kota Kinabalu's new mayor: KOTA KINABALU: Former inland revenue board (LHDN) chief executive officer Datuk Seri Dr Sabin Samitah ...
thestar.com.my/news/nation/2024/01/02/ex-lhdn-chief-sabin-samiah-is-kota-kinabalu039s-new-mayor
Ex-LHDN chief Sabin Samitah is Kota Kinabalu's new mayor
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LHDN Return Form Filing programme now available on Hasil Portal: PUTRAJAYA: The Inland Revenue Board (LHDN) Return Form Filing Programme for 2024 has been ...
thestar.com.my/news/nation/2023/12/28/lhdn-return-form-filing-programme-now-available-on-hasil-portal
LHDN Return Form Filing programme now available on Hasil Portal
Profile picture of The Star (Malaysia)
Floods: LHDN satellite offices in Pasir Mas and Hulu T'ganu temporarily closed: PUTRAJAYA: The Inland Revenue Board’s (LHDN) satellite offices in Pasir Mas ...
thestar.com.my/news/nation/2023/12/26/floods-lhdn-satellite-offices-in-pasir-mas-and-hulu-t039ganu-temporarily-closed
Floods: LHDN satellite offices in Pasir Mas and Hulu T'ganu temporarily ...
Profile picture of The Nassau Guardian
Tax assessment process frustrating real estate sales: While there is no real property tax levied on property purchased in Freeport under the Hawksbill Creek ...
thenassauguardian.com/grand_bahama/tax-assessment-process-frustrating-real-estate-sales/article_20fdea68-9e6e-11ee-bc7e-1bc49067a5fc.html
Tax assessment process frustrating real estate sales
Profile picture of The Star (Malaysia)
Benedick to present Sabah 40% revenue payment framework next year: KOTA KINABALU: Datuk Ewon Benedick will submit a proposed framework to the Federal and Sabah ...
thestar.com.my/news/nation/2023/12/19/benedick-to-present-sabah-40-revenue-payment-framework-next-year
Benedick to present Sabah 40% revenue payment framework next year
Profile picture of The Star (Malaysia)
Summary judgment entered against lawyer Shafee in tax case: KUALA LUMPUR: The High Court has allowed an application by the Inland Revenue Board (LHDN) to enter a ...
thestar.com.my/news/nation/2023/12/15/summary-judgment-entered-against-lawyer-shafee-in-tax-case
Summary judgment entered against lawyer Shafee in tax case
Profile picture of The Star (Malaysia)
Datin Seri Rosmah Mansor has submitted a new representation to the Attorney General's Chambers seeking to strike out her 12 money laundering charges involving ... Show more   tinyurl.com/yy2p4n2a   thestartv.com/c/news   cutt.ly/TheStar   fb.com/TheStarOnline
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Gaming the system? Teens among highest earning beneficiaries of trusts - IRD: Special data published by Inland Revenue supports word on the street that trustees ...
nzherald.co.nz/business/teens-among-the-highest-earning-beneficiaries-of-trusts-inland-revenue/HXGLJ3LWMVHWZLH4SNTACNYS64/
Gaming the system? Teens among highest earning beneficiaries of trusts - ...
Profile picture of The Gleaner
The St Lucian government says it will be paying out an estimated EC$20 million in outstanding tax refunds dating back to 2015 ... Show more   jamaica-gleaner.com/article/caribbean/20231210/st-lucian-government-pay-out-millions-outstanding-tax-refunds   #GLNRToday
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Nic Watt’s award-winning Inca Newmarket owes creditors $1.1m: who wants money?: Nic Watt’s much-praised rooftop Newmarket restaurant owes creditors $1 ...
nzherald.co.nz/business/nic-watts-award-winning-inca-newmarket-owes-creditors-11m-who-wants-money/PUFT53BMHNAQLDABSYD76PCBO4/
Nic Watt’s award-winning Inca Newmarket owes creditors $1 ...
Profile picture of The New Zealand Herald
Pah Homestead cafe under new management, previous operator in liquidation: Auckland’s Pah Homestead cafe is under new management and Inland Revenue put the ...
nzherald.co.nz/business/pah-homestead-cafe-under-new-management-previous-operator-in-liquidation/VNXQFSI3TJBFLEJ4ONLHAPHTDM/
Pah Homestead cafe under new management, previous operator in liquidation
Profile picture of The Star (Malaysia)
Shafee, LHDN to settle RM9.41mil income tax suit: KUALA LUMPUR: Lawyer Tan Sri Muhammad Shafee Abdullah and the Inland Revenue Board (LHDN) are in the process of ...
thestar.com.my/news/nation/2023/12/04/shafee-lhdn-to-settle-rm941mil-income-tax-suit
Shafee, LHDN to settle RM9.41mil income tax suit
Profile picture of The Nassau Guardian
Non-compliant taxpayers continue to ‘push’ tax agency, says Halkitis: People continue to “push and push” the country’s tax enforcement agency by being delinquent ...
thenassauguardian.com/business/non-compliant-taxpayers-continue-to-push-tax-agency-says-halkitis/article_88b50b3c-92a7-11ee-8999-3f8f94a1cd02.html
Non-compliant taxpayers continue to ‘push’ tax agency, says Halkitis
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Former finance minister Lim Guan Eng contended that ex-economic affairs minister Azmin Ali had lied about allegations that the former had abused power by using ... Show more   www.malaysiakini.com/news/688142
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Sabah will recover 40% net revenue once nation's finances are stronger, state assembly told
thestar.com.my/news/nation/2023/11/29/sabah-will-recover-40-net-revenue-once-nation039s-finances-are-stronger-state-assembly-told
Sabah will recover 40% net revenue once nation's finances are stronger ...
Profile picture of The Star (Malaysia)
'Datuk Botak' approached me and those without cases, claims Wan Ahmad Fayhsal: SHAH ALAM: A Bersatu leader claims their MPs devoid of court cases and issues with ...
thestar.com.my/news/nation/2023/11/23/039datuk-botak039-approached-me-and-those-without-cases-claims-wan-ahmad-fayhsal
'Datuk Botak' approached me and those without cases, claims Wan Ahmad ...
Profile picture of The Nassau Guardian
Auto dealers president says govt should reconsider new audit requirements: As the end of the year approaches, medium and large businesses are feeling the ...
thenassauguardian.com/business/auto-dealers-president-says-govt-should-reconsider-new-audit-requirements/article_70159f46-879f-11ee-bcc6-a72d6eb030ea.html
Auto dealers president says govt should reconsider new audit requirements
Profile picture of The Star (Malaysia)
GST and SST – Just a difference in name?: THE call to bring back the goods and services tax (GST) has grown stronger, particularly after the pandemic depleted ...
thestar.com.my/business/business-news/2023/11/14/gst-and-sst---just-a-difference-in-name
GST and SST – Just a difference in name?
Profile picture of The Spinoff
The Winston Peters glossary: A beginner's guide to some of the NZ First leader's favourite historical references and most obscure catchphrases.
thespinoff.co.nz/politics/10-10-2023/the-winston-peters-glossary
The Winston Peters glossary
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Mary Holm: How to bypass Inland Revenue to supercharge your KiwiSaver: OPINION: There's a secret tip that can help you get ahead faster.
nzherald.co.nz/business/mary-holm-how-to-bypass-inland-revenue-to-supercharge-your-kiwisaver/AVV22X7CPBCFJGHIBJZZSZFIMM/
Mary Holm: How to bypass Inland Revenue to supercharge your KiwiSaver
Profile picture of The Star (Malaysia)
e-invoicing to bode well if GST reintroduced, says IRB: The implementation of the electronic invoicing system (e-invoicing) will bode well should the government ...
thestar.com.my/business/business-news/2023/10/27/e-invoicing-to-bode-well-if-gst-reintroduced-says-irb
e-invoicing to bode well if GST reintroduced, says IRB
Profile picture of Trinidad and Tobago Guardian
“Property tax will be effective in the 2024 financial year. The Valuation Roll for residential properties has been finalised and the Inland Revenue will be ... Show more   www.guardian.co.tt/news/imbert-defends-property-tax-again-6.2.1831642.c3e966f8bd
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Act leader labels Grant Robertson a gangster: Fresh from being labelled New Zealand's most dangerous man, the Act leader calls the Finance Minister a ...
newsroom.co.nz/page/seymour-labels-robertson-a-gangster
 Act leader labels Grant Robertson a gangster
Profile picture of The New Zealand Herald
The father of Mama Hooch rapist brothers Danny and Roberto Jaz has skipped New Zealand owing more than $235,000 to creditors. 🔗 bit.ly/3P85pDD
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Kiwis under economic pressure are delaying paying their tax bills — driving up New Zealand's tax debt. 🔗 bit.ly/3P6xGut
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$1b Christmas backpay: In a budget in which the Minister of Finance seemed to give more than he took, Colm Imbert announced a $1 billion Christmas backpay for 37 ...
trinidadexpress.com/news/local/1b-christmas-backpay/article_2b5af45e-6194-11ee-af6e-93f274d36c8f.html
$1b Christmas backpay
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Stellar new $5b fiscal hole in the government books: The Crown accounts will lose billions in tax receipts this fiscal year, as the tax collector takes the day ...
newsroom.co.nz/pro/page/stellar-new-5b-fiscal-hole-in-the-government-books
Stellar new $5b fiscal hole in the government books
Profile picture of The Star (Malaysia)
'We succeeded where others failed,' says Ewon: KOTA KINABALU: Datuk Ewon Benedick has hit back at critics who claimed Upko and Sabah Pakatan Harapan backed down ...
thestar.com.my/news/nation/2023/09/29/039we-succeeded-where-others-failed039-says-ewon
'We succeeded where others failed,' says Ewon
Profile picture of The Star (Malaysia)
Appointments of Sabah, Sarawak govt reps in LHDN to be institutionalised in law: KOTA KINABALU: The appointment of Sabah and Sarawak state government ...
thestar.com.my/news/nation/2023/10/02/appointments-of-sabah-sarawak-govt-reps-in-lhdn-to-be-institutionalised-in-law
Appointments of Sabah, Sarawak govt reps in LHDN to be institutionalised ...
Profile picture of The Star (Malaysia)
Penang ranks second in tax collection, also home to many tax dodgers, says LHDN: BUKIT MERTAJAM: While Penang has the second highest tax collection after Sarawak ...
thestar.com.my/news/nation/2023/09/18/penang-ranks-second-in-tax-collection-also-home-to-many-tax-dodgers-says-lhdn
Penang ranks second in tax collection, also home to many tax dodgers ...
Profile picture of The Star (Malaysia)
Sabah Pakatan withdraws revenue rights suit against Federal Govt: KOTA KINABALU: Sabah Pakatan Harapan has withdrawn its suit against the Federal Government on ...
thestar.com.my/news/nation/2023/09/20/sabah-pakatan-withdraws-revenue-rights-suit-against-federal-govt
Sabah Pakatan withdraws revenue rights suit against Federal Govt
Profile picture of Newsroom (website)
Unclaimed money doubles in three months: A law change has led to surge of unclaimed funds held by the government
newsroom.co.nz/page/unclaimed-money-doubles-in-three-months
Unclaimed money doubles in three months
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The Inland Revenue Board (IRB) has frozen bank accounts belonging to an opposition leader and his family members, according to news reports ... Show more
Profile picture of The Star (Malaysia)
Rosmah files application to strike out money laundering, tax evasion charges: KUALA LUMPUR: Datin Seri Rosmah Mansor has filed an application to strike out all ...
thestar.com.my/news/nation/2023/09/07/rosmah-files-application-to-strike-out-money-laundering-tax-evasion-charges
Rosmah files application to strike out money laundering, tax evasion ...
Profile picture of Trinidad Express Newspapers
Imbert: Over 33,000 to get tax refunds by next week: Minister of Finance Colm Imbert has autho­rised the Board of Inland Revenue (BIR) to pay all individual tax ...
trinidadexpress.com/news/local/imbert-over-33-000-to-get-tax-refunds-by-next-week/article_af8f2ebc-3989-11ee-9651-67307e060343.html
Imbert: Over 33,000 to get tax refunds by next week
Profile picture of Trinidad Express Newspapers
Legal issues shadow Atlas plant: THE mothballing of Titan is not the only issue facing Methanex locally as the company has highlighted an ongoing legal issue ...
trinidadexpress.com/business/local/legal-issues-shadow-atlas-plant/article_e4ee3680-3659-11ee-836a-774245ce0ec7.html
Legal issues shadow Atlas plant
Profile picture of Trinidad and Tobago Guardian
The 2023 tax amnesty has officially come to an end. On August 18, the Board of Inland Revenue put out a public notice stating the amnesty would officially end ... Show more   www.guardian.co.tt/business/2023-tax-amnesty-ends-6.2.1790642.30734cc457
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Opposition Leader Hamzah Zainudin has confirmed that the Inland Revenue Board (IRB) has frozen bank accounts belonging to him and his wife since yesterday ... Show more
Profile picture of The Star (Malaysia)
Use of revenue stamps, franking machines to end on Jan 1, 2024: KUALA LUMPUR: The use of adhesive stamps (revenue stamps) and postal franking machines as a ...
thestar.com.my/news/nation/2023/08/21/use-of-revenue-stamps-franking-machines-to-end-on-jan-1-2024
Use of revenue stamps, franking machines to end on Jan 1, 2024
Profile picture of The Star (Malaysia)
LHDN freezes bank accounts of Opposition leader, family, claim sources: KUALA LUMPUR: The bank accounts of an Opposition leader and his family members have been ...
thestar.com.my/news/nation/2023/08/23/lhdn-freezes-bank-accounts-of-opposition-leader-family-claim-sources
LHDN freezes bank accounts of Opposition leader, family, claim sources
Profile picture of The Star (Malaysia)
Use of online tax services mandatory from Sept 1, says LHDN: PUTRAJAYA: The Inland Revenue Board (LHDN) is mandating the use of e-services for taxation through ...
thestar.com.my/news/nation/2023/08/22/use-of-tax-e-services-mandatory-from-sept-1
Use of online tax services mandatory from Sept 1, says LHDN
Profile picture of The Punch
Anambra transporters protest extortions, harassment by revenue collectors, petition state Assembly
punchng.com/anambra-transporters-protest-extortions-harassment-by-revenue-collectors-petition-state-assembly/
Anambra transporters protest extortions, harassment by revenue collectors ...
Profile picture of Radio New Zealand
IRD tells woman she's 123 years old, she tells them ‘I'd be dead': "The tone they used was that I was wrong," Linda Lilly says. 'I think I know what date I was ...
rnz.co.nz/news/national/493210/ird-tells-woman-she-s-123-years-old-she-tells-them-i-d-be-dead
IRD tells woman she's 123 years old, she tells them ‘I'd be dead'