Kyle Portanier, Author at ZD - Page 10 of 15

Articles VAT

VAT Article 4: Intra-Community acquisitions and importations

The terms ‘intra-Community acquisition’ and ‘importation’, both apply in the context of goods. So, what…

Kyle Portanier9th October 2023

Articles VAT

VAT Article 2: Taxable/ Non-taxable Persons

As briefly explained in Article Series 1, when analysing a particular transaction from a VAT…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier9th October 2023

Articles VAT

VAT Article 1: How to analyse a transaction from a VAT perspective?

When determining whether a particular transaction falls within the scope of VAT or not, a…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier9th October 2023

Articles TAX

Fiscal Consolidation

On 31st May 2019, Malta, by way of Subsidiary Legislation 123.189 enacted the Consolidated Group…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier3rd October 2023

Articles ESG Gaming

A Closer Look at the E in ESG in the Gaming Industry

In an era where the global consciousness is increasingly tuned into environmental and social issues,…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier26th September 2023

Articles Luxury Assets VAT Yachting

EU VAT Unveiled: The Art of Luxury Assets and the Intricacies of Value Added Tax

In the world of luxury assets with elegant yachts gracing the seas and awe-inspiring sights…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier6th September 2023

Articles VAT

Is it time for a VAT health check?

Understanding VAT rules, so complex in nature, is not easy for businesses. The unique structure…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier30th August 2023

Articles Luxury Assets VAT Yachting

VAT – Importation of High-Value Assets

The importation of goods into the EU Community generally necessitates the immediate payment of VAT…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier21st August 2023