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    2,000 do you need an llm to practice tax law 份搜到的工作,货币单位为 USD

    I urgently need a magnet design for a beverage company. The design should reflect style theme of our website, making it consistent with our brand identity. Key Requirements: - Incorporate Company Logo - Include Product Images - Ensure a Modern Style Additional Details: - The size of the magnet needs to be 3 x 5 inches. I'm looking for a skilled graphic designer with experience in creating modern, impactful designs. The ideal candidate should have: - Proven experience in designing magnets or similar promotional material - Proficiency in graphic design software - A keen eye for modern aesthetics and brand consistency This is an urgent project, so I'm looking for someone who can deliver high-quality work quickly.

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    I will need a bot that work for me where it will be refreshing the dashboard page and as soon as the order appears, bot will accept the order and select the vehicle and submit. PLEASE READ THE REQUIREMENTS OF THE BOT AUTOMATION FIRST BEFORE RESPONDING TO ME WITHOUT HAVING AN IDEA ABOUT THE PROJECT. Thanks,

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    More details: Is this project for business or personal use? Personal What information should successful freelancers include in their application? Detailed project proposals How soon do you need your project completed? ASAP.

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    I'm in need of a creative writer to come up with "Would You Rather" jokes for a middle school audience. The jokes should: - Be suitable for middle school students. - Be delivered in written form, without the need for illustrations or audio. - not IA generated - not from internet or from existing books (sorry, we already have them all) Ideal candidates for this project are: - Experienced writers or joke creators who understand the unique sense of humor of middle schoolers. - Able to produce engaging and fun content that is suitable for kids/family party. - Creative and able to come up with a wide range of jokes on different everyday topics. Your work will help entertain and engage our young listeners and must respect the target a...

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    I'm in immediate need of a professional skilled in residential conveyancing. Your task will be focused on completing the Stamp Duty Land Tax (SDLT) for a foreign property I'm considering as a second home. I have purchased a 2nd property in Cambodia and just discovered I need to pay approx £1700 stamp duty. I am looking a quote for a lawyer / conveyancer or other authorised person to do this on my behalf. This is a UK requirement so knowledge/ability to deal with HMRC requirements is needed.

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    I am in need of a skilled legal writer with experience in corporate law, to conduct research and create opinion pieces. The documents will be tailored for legal students. Light Work for someone in legal fraternity. Key Responsibilities - Conducting thorough and in-depth research on corporate law. - Drafting clear, concise and well-informed legal opinions. - Ensuring the content is relevant and engaging to legal professionals. Ideal Candidate - Proven experience in legal research and opinion writing. - Specialization in corporate law. - Familiarity with the legal terminology and practices. - Ability to write complex legal concepts in a clear and understandable manner. - Previous work that has been reviewed and praised by legal professionals...

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    I'm a dual citizen in need of an accountant specializing in individual tax filing for both US and Canada. I am a dual citizen of Canada and the USA, having obtained my US citizenship in 2020. Due to a recent move to Arizona and plans to sponsor my wife for her green card, I have discovered the need to file my Canadian taxes with the USA. I require an experienced and licensed accountant who specializes in both US and Canadian tax laws, particularly for dual citizens, to get my taxes in order promptly. Responsibilities: File Canadian tax returns for the years since obtaining US citizenship in 2020. Ensure compliance with both Canadian and US tax laws and regulations. Provide accurate and timely...

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    I'm in need of a logo that carries a warm, friendly archetype and at the same time, embodies creativity. Here's a rundown of what I'm looking for: * Distinct use of a beautiful spectrum of colors. A full blend of colors one might expect in a rainbow should be apparent in the design. * While I don't have a specific symbol in mind, I encourage the creative freedom to introduce elements that playfully reflect the characteristic of the brand, while preserving its professional appeal. * Message and Feel: the logo needs to send a clear statement of creativity. It should also suggest a child-friendly vibe. *This logo will be for a pediatric speech language pathology private practice. The name of the practice will be The Speech and Langu...

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    I am in need of an experienced law researcher, ideally with a background in personal injury law or civil liability law. The research needs to focus on: - Case law pertaining to liability in trip-and-fall incidents, as it relates to county responsibilities. - The specific situation is that the incident occurred inside an HOA, but the streets are maintained by the county. Thank you for your time. I look forward to seeing your bids.

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    will create a 1 min and 30 seconds animation

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    ...specifically cater to the financial management and planning needs of small business owners. The app should enhance their capabilities to handle their finances effectively. Key Features: - Comprehensive Financial Management: The app should allow users to input their financial data, including income, expenses, and capital. It should then generate insightful reports and analytics to help them make informed decisions. - Budgeting and Forecasting: The app should have a feature that assists in creating budgets and forecasts to help business owners plan their financial future. - Alerts and Reminders: The app should be able to send alerts and reminders for important financial tasks like tax payments, billings, or loan repayments. - User-friendl...

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    I'm in need of a skilled legal writer to create engaging, informative, and accurate content for my website and LMS module. The content will be primarily focused on criminal law, family law, and intellectual property law. Ideal Skills and Experience: - Proven experience in legal content creation - Understanding of various areas of law, particularly criminal, family, and intellectual property law - Ability to write for an educational audience - Good research skills to ensure the content is accurate - Excellent grammar and attention to detail The main audience for this content will be law students and legal professionals. It's crucial that the content is not only informative but also engaging. It ...

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    I'm seeking an experienced developer to create a complete Learning Management System for lawyers and law students. The LMS should feature effective user management, course management, assessment mechanisms and more. Key functionalities I'm looking for: - User Management: The ability to manage students' details, track their progress, and handle subscriptions effectively. - Course Management: Essential for organizing and dispensing courses efficiently. The structure should be clear and easy to navigate. - Assessment Tools: Ability to create and manage assessments, tests, quizzes etc. from within the system. Although I may have missed specifying some features, I expect the chosen freelancer to have deep understanding of LMS...

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    I am seeking an expert well-versed in LLM and LangChain technologies. I an using a script in my prompt in the Playground which is working fine, but when I call it via APIs, it is giving wrong errors. I want someone with expertise in this to help us fix it. Currently using, Claude 3 Haiku (because of speed) - open to other models

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    YOUR BID PRICE IS FINAL; NO LATER CHANGE IS ALLOWED. READ CAREFULLY BEFORE YOU BID. See ATTACHMENTS. Cannot share Code before you accept. I have a Journal App built in PHP/JavaScript/Laravel which allows to enter Journal entries, country, some photos and one video of limited size, different costs etc (see ). The job is to implementing the feature of Travel Route Map Creation using Leaflet and OpenStreetMap (both free, opensource). There is a tutorial here Users will be able to search a place in map, create lines of different colors from one place to another, add/tie blog posts, links and pictures with the map, dates, notes and then only map creator can download the map as Image/PDF

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    I'm in need of an expert to develop a vendor registration system for my company. This system will automate the entire registration process for vendors interested in doing business with us. Key Features: - Simplified Vendor Onboarding: The system should allow vendors to quickly provide necessary information. - Document Submission: Vendors should be able to upload business registration documents directly onto the platform. - Verification: The system should be able to verify the submitted documents and inform the vendor of their approval status. Data Collection: - The system needs to capture vendor information including their company name, contact details, and specific business registration documents. Registration Details: - Company Na...

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    I'm in need of a skilled developer to add a custom feature to Invoice Ninja. The following required features need to be developed: 1. Receipt on top of payments module - integrate receipt into payments, with ability to add Tax Withholding (for example, 5%) that will be deducted as tax given to the government from the client side. Receipt (payments) will also generate a pdf that can be sent to the customers. 2. App css injection - Ability to inject custom CSS code into the main app (portal has this option, need to copy paste for the company field) this is in order to enable RTL for RTL language users. CSS can be given. CSS can also be hard coded, only used for RTL. but should only be ena...

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    I urgently require a professional with highly commendable skills in tracking and locating a car thief using various information sources. Key reasons for this project are to aid law enforcement in apprehending the person involved and ensuring the safe recovery of the stolen car. I will provide the thief's phone number, IMEI number, known previous locations, and potential acquaintances. A comprehensive knowledge of professional tracking methods, experience in law enforcement collaboration, and proficiency in social media investigation is crucial. Please note, timely completion is necessary for successful project evaluation.

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    I need a cross-platform native mobile application for iOS and Android that will primarily be used for fund transfer, recharge, bill payment, tax accounts, and other utility services as per attachment. The app should have a user-friendly interface and must be fast, secure and reliable. Key requirements: - Develop a cross-platform native mobile application for iOS and Android. - The application should be able to facilitate fund transfers, recharge, bill payments, manage tax accounts, and provide utility services. - Ensure that the app is user-friendly, fast, secure, and reliable. I need this project completed ASAP. Please provide your portfolio and relevant experience when you submit your bid.

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    I need someone with experience in Shopify and the Order Printer app to assist me in updating the 'Order Forms' and 'Tax Invoice' templates. The previous version of the app has been updated, and as a result, the code for these templates needs to be adapted. The 'Order forms template' must have: Order Number and Order Date Notes from Customer Quantity, Item Details fields including variants and customisation details. Estimated Delivery Date Customer & Shipping Details The 'Tax Invoice' must have: TAX INVOICE Logo Order Number and Order Date Business Name & Address ABN: Customer Name & Address Quantity, Item Details and variant Pricing, Discounts etc Tax displayed as GST Your ...

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    I am looking for a social media expert who can help me create Instagram reels for my gynecology practice. My main goal is to generate leads from this campaign. Key Responsibilities: - Help in deciding on topics that resonate with women aged 18-52. - Creating and editing appealing and engaging reels that are relevant to my field and attractive to my target audience. Ideal Skills: - Proven experience in creating and editing Instagram reels - Understanding of gynecology or medical field is a plus - Ability to create content that resonates with women aged 18-52 - Previous experience in generating leads through social media marketing would be a bonus. Please include examples of your previous work in your proposal.

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    I require a logo for a dental practice called "The Dental Retreat" located in Texas, USA. Through this logo, I'm aiming to project a calm, warm, and welcoming environment. Nature is a huge source of inspiration for me, especially trees and the earth tones of natural wood. Consequently, a logo steeped in these elements would be ideal. Though the client didn't specify colors, elements, and style, the vision for this project leaves room for creativity. However, here's a guide to help you: - Colors: Given the practice's affinity for nature, adopting colors like green, brown, and blue would be beneficial. - Elements: Trees would be great nature-inspired elements to include in the logo design. - Style: There's an emph...

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    I am looking for a website de...am looking for a website designer to create a modern, minimalistic website for my cosmetic surgery practice. The website should significantly enhance the generation of potential client leads. Key features for the website include: - An online booking system for appointments, providing an easy and convenient way for potential clients to reach out. - A cutting-edge before and after photo gallery showcasing the results of various cosmetic procedures. - A testimonials section featuring feedback from previous patients to inspire trust and confidence in potential clients. Experience in designing healthcare or professional service websites would be ideal for this project. The design should be sleek, clean, and modern to...

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    I''m looking for ​a Canadian expert ​in pensions ​and personal tax, with full knowledge of CPP, OAS, and GIS benefits. I'm resident in BC but I have a Quebec-regulated LIRA. I​ am not looking for investment or generic advice, but personalized consulting at an hourly rate by video. I think an hour or two will be enough, at least to start. ​You would advise me about how to draw down my limited registered investments and plan for my impending pension income in a tax-efficient way. If you are not based in Canada, please do not apply. Automated replies will also be rejected.

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    I am looking for a knowledgeable professional to assist me with an immigration law assignment. This will involve a detailed case study focused primarily on immigration policy, specifically Visa policies. What you'll need to do: - Research and analyze aspects of immigration law pertaining to visa policies - Create a comprehensive and well-structured case study - Support your findings with relevant and up-to-date laws, regulations, and court rulings - Add a critical angle to the study, evaluating the effectiveness of the current policy Ideal service provider characteristics: - A background in Law, preferably with emphasis on Immigration Law - Excellent research and analytical skills - Ability to...

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    i build the application game but it is not completed it is Solo and multiplayer application game we work together i gave you the idea of the game and project managing the game with you and you build and and pay to market the game the sharing profit will be 60% for you and 40% for me iam sure the game will succeed i will share with you the game idea in word document thank you

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    I'm seeking a skilled web developer to construct an intuitive booking and scheduling website for my therapy practice. My scheduling is done through acuity, I would prefer to do initial site on Squarespace. Although I would ideally like to do it in Wordpress for future SEO optimization References: Key Features: * An Availability Calendar - Visible, easy-to-navigate interface displaying my availability for appointments. * Automatic Reminders – A system that generates reminders for clients' appointments. * Personalized Booking Page – Each client should have their own dedicated booking page. A standout aspect of this site is the Resources section, which must include: * Regularly updated articles and bl...

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    Hi, I need the following scraped. You can use scraping software or script. YellowPages might be the easiest - law firms and lawyers - only name and email - Colorado, USA

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    I'm looking for a seasoned game developer to create a realistic, real-life medical simulation game to be developed both for PC and Mobile platforms. Here's specifically what I'm seeking: - An Interactive Game: Engage players in realistic scenarios involving proper medication administration, offering a strong immersive experience in real-world healthcare practice. - PC and Mobile Platforms: The game needs to be fully optimized for both these platforms, ensuring a smooth player experience whether it's on a computer or a mobile device. - Strategic Gameplay: Incorporate strategic elements that challenge players to make appropriate decisions concerning medication administration. IDEAL CANDIDATE: - Has considerable experience in ...

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    I need an Excel expert to create a comprehensive spreadsheet to track and calculate project costs, revenues, expenses, and profits. Specific calculations required include sum, average, percentage. The Excel sheet should track the following: - Project cost - Project revenue - Project expenses - Percentage of account receivable - Percentage of account paid - How the client paid after tax - Description for the costs - Percentage of the costs - Percentage of the profit before tax - Percentage of account receivable before tax - Date of payment The data presentation in the spreadsheet should be in the form of tables and graphs. Experience with financial data analysis and management is vital. Understanding of cost and profit calculations, as w...

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    ...professional copywriter to craft persuasive and compelling content for my landing page. The primary goal of this page is to boost client conversions. Key Requirements: - The tone of voice should be persuasive and compelling. It should be able to convince potential clients to engage with my services. - You should have a background in copywriting specifically for legal services, or at least a strong understanding of the legal industry. - The specific legal services that I want to highlight on the landing page are Corporate Law and Commercial Real Estate. Your writing should be able to clearly and effectively convey the unique value propositions of these services. Ideal Skills and Experience: - Proven experience in copywriting for l...

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    Medical Device FTO Analysis 4 天 left
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    ...looking for a professional to conduct a Freedom to Operate (FTO) analysis for my market-ready diagnostic medical device. The primary goal of this project is to determine whether there are any existing patents or intellectual property rights that could pose a barrier to my product's commercial success. Your tasks will include: - Conducting a thorough search of relevant patents, trademarks, and other IP rights - Analyzing the legal landscape to identify potential obstacles - Providing recommendations on how to navigate these challenges Ideal candidates for this project should have: - A strong background in patent law, IP rights, and FTO analysis - Prior experience with medical devices, particularly diagnostics - Excellent research...

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    THIS IS NOT A NORMAL PROBLEM.... so I need a REAL expert! I'm currently facing issues with tax display on my WooCommerce store. The tax is not appearing for customers in the front end, and it's also not showing on the invoices. I'm not using any additional tax plugins or extensions. 1) Tax is configured 2) Tax rates are set 3) Ive tried turning off all other plugins 4) Ive tried changing theme Key Requirements: - Ensure that tax is displayed as a separate line item during checkout. - Include tax details on customer invoices. Ideal Skills: - EXPERT ONLY experience and understanding of WooCommerce / wordpress - Proficiency in managing taxes within WooCommerce. - Attention to detail to ensure that tax...

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    ...for an expert from Legal Fraternity who can assist in removing plagiarism from a 6421-word academic paper. The primary purpose of the paper is publication in a journal, meaning originality and authenticity is crucial. Key Requirements: - The paper is 6421 words and I need the plagiarism removed promptly. - The document is intended for publication in a journal, so maintaining the original content and context is essential. Ideal Candidate- -The candidate who bids must be from the legal fraternity. - Proficient in identifying and rectifying plagiarism. - Experience with academic writing and journal publication. - Capable of working under tight deadlines without compromising quality. If you believe you possess the necessary skills and expertise for this proj...

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    I'm currently seeking a financial planner with experience in creating personalized plans for individual. Key requirements: - Ability to provide holistic financial planning with an eye on retirement, investments, and tax planning - Flexibility for both one-time consultations and potentially ongoing advice - Strong communication skills, able to explain complex financial concepts to a layperson The ideal candidate for this project should have a background in financial planning, and be well-versed in the intricacies of personal finance, retirement accounts, and investment advice for individuals. Prior experience with tax planning is also considered a strong asset. Please include in your bid any relevant certifications or qualifications, as we...

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    ...Agreed Upon. Explanation: According to Article 8 of the UAE Arbitration Law, “1- A Court before which a dispute is brought in a matter covered by an arbitration agreement, shall declare the inadmissibility of the action, if the defendant has raised such plea before submitting any request or defence on the substance of the case, and unless the Court finds that the arbitration agreement is void or incapable of being performed. 2- Where an action referred to in the preceding Clause has been brought, the arbitration proceedings may nevertheless be commenced or continued, and an arbitral award may be made”. This provision is parallel to Article 8 of the Model Law which provides that “(1) A court before which an ...

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    I'm seeking a dedicated freelancer to create a comprehensive exam preparation platform, encompassing both a website and a mobile application. Key Requirements: - I aim for the platform to be a one-stop solution, similar to the likes of Kaptest, catering to a broad range of exams including GMAT, SAT, GRE, and ACT. - The platform should provide extensive functionalities, specifically: - Practice Tests: Dynamic tests that accurately mirror the format and difficulty level of the actual exams. - Study Materials and Resources: A plethora of study materials ensuring students have all they need to prepare effectively. - Progress Tracking: A system that enables users to track their progress, identify weak areas, and monitor impro...

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    I am seeking a personal lawyer with a strong background in dealing with real estate partition actions. A successful outcome for me would be the resolution of an ongoing ownership dispute. The situation involves ambiguous transactions, hence the expertise in addressing breach of implied partnership and fiduciary duty is vital. - Key Skills and Experience: - Real estate law - Understanding of partition actions - Experience with fiduciary duty breaches - Proficient in resolving ambiguous transactions While the situation is complex, my expectation is for a professional and efficient resolution, handled with the utmost care and discretion.

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    ...(the script name will be shared privately upon project commencement). Unfortunately, it's currently unknown which specific script to be used, but clarity will be provided as the project progresses. - Discern the implemented functions within the script. The functionalities mainly centered around recognizable trading indicators like Moving averages, Pivots, Fibonacci and MACD. - The code extraction should consider compatibility with variable timeframes. Whilst exact timeframes aren't specified yet, flexibility should be maintained to accommodate potentially any (e.g. 1 minute, 5 minutes, 1 hour, and more) I expect freelancers interested in bidding for this project to have proven experience in Pine Script programming and a reliable understanding of trading...

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    As a new vascular surgeon in Amman, I am aiming at advertising for my practice. I am seeking talented professionals to come up with a design scheme to advertise my new clinical practice, presenting it in a unique fashion to achieving good visibility and reach to potential patients from Jordan or neighbour countries. My goal now is to appeal to a wide audience to get my name known, and to make some essential information accessible to new patients. - Branding: Your input in creating an impactful logo and establishing a suitable, comforting colour scheme is essential. Your expertise in medical branding would be valuable. - Website Design: Strong web development skills would be required to...

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    ...related laws and regulations in the U.S - Detailed report explaining the implications and potential consequences of these practices Ideal Candidate: - Expertise in U.S business law - Proven background in legal research, preferably with a focus on unfair business practices - Ability to understand complex legal issues and explain clearly in layman's terms This project is more than just a research task. It's a chance to create genuine impact for businesses dealing with unfair practices, and to contribute to a fairer business landscape. My business has been using a business management software which uses STRIPE INC. to process payments. When I bill a client Stripe processes the payment the client makes. Starting in October of 2023 Str...

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    1. Create a chatbot. 2. Use an open-source LLM. 3. Use an iterative method to get a very large response. 4. Add a button in the chatbot. When enabled, it can show responses from public sources; otherwise, it must show results from a private source, such as a Pinecone database. Additionally, there should be a page where I can upload my text and PDF files. The response will be displayed like ChatGPT, with a typewriter effect & tell me more ..follow up response multiple time

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    I'm a dual citizen in need of an accountant specializing in individual tax filing for both US and Canada. I am a dual citizen of Canada and the USA, having obtained my US citizenship in 2020. Due to a recent move to Arizona and plans to sponsor my wife for her green card, I have discovered the need to file my Canadian taxes with the USA. I require an experienced and licensed accountant who specializes in both US and Canadian tax laws, particularly for dual citizens, to get my taxes in order promptly. Responsibilities: File Canadian tax returns for the years since obtaining US citizenship in 2020. Ensure compliance with both Canadian and US tax laws and regulations. Provide accurate and timely...

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    I'm in need of a proficient web developer to construct a comprehensive client portal for my law practice. This portal will be instrumental in streamlining my interactions with clients, providing a secure and efficient platform for communication and case management. Key functionalities required: - Document upload and download capabilities - Real-time case status tracking - Secure messaging system for confidential communications - Integrated meeting planner for scheduling appointments The portal should support at least three distinct user roles, likely corresponding to clients, attorneys, and administrative staff, each with appropriate access levels and permissions. Ideal Candidate should have: - Experience in developing secure client portals - Fami...

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    ...setting up an ecommerce business on Shopify and Etsy, and I need help with tax planning to ensure my business is tax-efficient and sales tax compliance to avoid any issues in future. Key Requirements: - Help with tax planning and strategy for my small ecommerce business startup. - Assistance with sales tax compliance for the transactions on Shopify and Etsy. - Most importantly must be expert on NYS business tax rules. Additional Information: - I do not have a registered business entity yet, so your expertise in guiding me through the process of setting one up would be appreciated. - Familiarity with tax laws and regulations related to ecommerce businesses is a must. - Ideally, you have e...

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    I'm seeking a skilled professional to develop an exam preparation question bank for pharmacy practice. The questions should cover Pharmacology, Biochemistry, and medicinal chemistry, providing moderate detail with references. This is a crucial resource for students aiming to pass their pharmacy practice exams. Key Responsibilities: - Develop a comprehensive question bank for pharmacy practice exams - Ensure the inclusion of questions from Pharmacology, Biochemistry, and medicinal chemistry - Provide moderate detail with references for each question Ideal Skills and Experience: - Proven experience in creating educational content, especially in the field of pharmacy practice - Strong understanding of pharmacology, biochemistry, and med...

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    ...me always tending to their needs, from maintenance to repairs and holding the same license from a separate local authority. Now, they are calling for a full rent refund and I need legal help. - Ideal Experience: I need someone who is a UK LEGAL expert in landlord-tenant law and has managed similar cases before. - Documentation: I have all necessary papers related to my property and the tenancy agreements and can forward them for review. - Services Needed: Advising me on the best course of action, building a solid defense, representing me if the need arises, and helping me navigate any legal complexities concerning council licensing. Your job will be to assist me through this challenging process and hopefully come out of it wit...

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    I'm looking to create a top-tier eCommerce platform that is dependable, user-friendly, and totally focused on selling approved Montessori learning toys and educational materials. Key Features: - Navigation should be simple and intuitive for all users: parents, teachers, and occupational therapists, and carers for elderly or someone with disabilities. - Seamless shopping cart and checkout experience. - Detailed product information with quality images. -Allow clients to request proforma tax invoice for NDIS or HCP payments Ideal Candidate: - Proficient in eCommerce website design and development. - Has knowledge or experience in Montessori education, even if only minimally. - Understanding of SEO to drive traffic. - Ability to work in a timely mann...

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    I'm looking to develop an end-to-end HRMS PHP application that can efficiently manage a large workforce of over 100 employees. Project Details $30.00 – 250.00 USD HRMS Portal Development - Employee Management, Payroll Management, Time and Attendance Management We are looking for a skilled developer to build a customized HRMS portal with the following features: - Employee Management: ability to manage employee data, records, and information - Payroll Management: ability to manage payroll processing and payments - Time and Attendance Management: ability to manage employee attendance and time tracking The preferred technology stack for this project is PHP. We require moderate customization of the HRMS portal, including customizing t...

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    I'm in need of a professional who can guide me through the process of acquiring necessary licenses and permits for my ecommerce website. - Licenses and Permits: I require help with obtaining a Business license, Sales tax permit, DBA, and EIN. These are the crucial elements to ensure my business is legal and compliant. - Expertise Needed: You should have expertise in the legal aspects of ecommerce and licensing, particularly focused on services. - Assistance and Guidance: I would prefer a professional who can not only guide me through the process but also assist me in the actual acquisition of these licenses and permits. - Communication: Good communication skills are a must. I need someone who can explain the legalities and processes in a clea...

    $121 (Avg Bid)
    $121 平均报价
    17 个竞标