Kyle Portanier, Author at ZD - Page 11 of 16

Articles TAX

Fiscal Consolidation

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

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

Advisory Articles ESG

ESG and Company Valuations

Today, ESG factors have gained more importance in the capital allocation process for both the…

<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

Articles Audit

Professional Investor Funds (“PIFs”) vs Notified PIFs

PIFs are the most common Collective Investment Scheme in Malta, as they provide a more…

<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 August 2023

Articles ESG

Carbon Border Adjustment Mechanism (CBAM) – Press release

Background The European Union (“EU”) took a significant step towards achieving its climate goals with…

<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 Portanier2nd August 2023