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A can of Atlas beer. Owned by Grupo Bavaria of Colombia, which is in turn now owned by SABMiller. Atlas; A light beer, this is one of the two most popular, and is considered very similar to beers in the United States, often compared to Bud Light or Miller Light in reviews. It is the most popular beer in Panama. Atlas Golden Light
According to Omotola the bill of sale is "a form of legal mortgage of chattels". Bullen and Leake and Jacobs define a bill of sale as "a document transferring a proprietary interest in personal chattels from one individual (the 'grantor') to another (the 'grantee'), without possession being delivered to the grantee".
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Total tax rate on beer is 26.82%, including VAT/sales taxes and import duties, and 65.59% on spirits. Wine is taxed at a flat rate of 29% of the wholesale price. Belgium – excise taxes on beer and spirits are 10.53% and 39.78%, respectively. Total tax rates on beer and spirits are 28.46% and 57.18%, respectively.
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