[tdb_mobile_horiz_menu inline="yes" text_color="#ffffff" text_color_h="#a50000" menu_id="308"]

[tdb_mobile_menu inline="yes" menu_id="" tdicon="td-icon-menu-thin" icon_color="#ffffff" icon_color_h="#28d4ff" icon_padding="eyJhbGwiOjIsInBob25lIjoiMS42In0=" tdc_css="eyJwaG9uZSI6eyJtYXJnaW4tbGVmdCI6Ii0xMiIsInotaW5kZXgiOiIyIiwiZGlzcGxheSI6IiJ9LCJwaG9uZV9tYXhfd2lkdGgiOjc2N30="]

[tdb_header_logo align_vert="content-vert-center" icon_size="eyJsYW5kc2NhcGUiOiI1MCIsInBvcnRyYWl0IjoiNDAifQ==" align_horiz="content-horiz-center" show_image="none" f_text_font_family="445" f_text_font_transform="uppercase" f_text_font_weight="400" f_text_font_size="eyJhbGwiOiIyNiIsInBvcnRyYWl0IjoiMjAiLCJwaG9uZSI6IjIwIn0=" tagline_align_horiz="content-horiz-left" tagline_color="#ffffff" ttl_tag_space="3" f_tagline_font_size="eyJhbGwiOiIxMiIsInBvcnRyYWl0IjoiMTAiLCJwaG9uZSI6IjEwIn0=" f_tagline_font_family="662" f_text_font_line_height="1" f_tagline_font_weight="300" inline="yes" text="SIGM" icon_color="#ffffff" icon_color_h="#ffffff" text_color="#ffffff" text_color_h="#ffffff" tagline_color_h="#ffffff" f_tagline_font_transform="uppercase" f_tagline_font_line_height="1" icon_space="eyJsYW5kc2NhcGUiOiI1IiwicG9ydHJhaXQiOiI0In0=" icon_pos="" tdc_css="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" f_tagline_font_spacing="eyJhbGwiOiIwLjgiLCJwb3J0cmFpdCI6IjAuNCIsInBob25lIjoiMC41In0=" f_text_font_spacing="eyJhbGwiOiIwLjkiLCJwaG9uZSI6IjEifQ=="]

[tdb_mobile_search inline="yes" icon_size="eyJhbGwiOjIyLCJwaG9uZSI6IjIyIn0=" tdicon="td-icon-magnifier-thin-long" icon_color="#ffffff" icon_color_h="#28d4ff" icon_padding="eyJhbGwiOjIuNSwicGhvbmUiOiIyIn0=" float_right="yes" tdc_css="eyJwaG9uZSI6eyJtYXJnaW4tcmlnaHQiOiItMTAiLCJ6LWluZGV4IjoiMiIsImRpc3BsYXkiOiIifSwicGhvbmVfbWF4X3dpZHRoIjo3Njd9"]

[tdb_header_logo align_vert="content-vert-center" icon_size="eyJsYW5kc2NhcGUiOiI1MCIsInBvcnRyYWl0IjoiNDAifQ==" align_horiz="content-horiz-center" show_image="none" f_text_font_family="445" f_text_font_transform="uppercase" f_text_font_weight="400" f_text_font_size="eyJhbGwiOiIyNiIsInBvcnRyYWl0IjoiMjAifQ==" tagline_align_horiz="content-horiz-left" tagline_color="#ffffff" ttl_tag_space="3" f_tagline_font_size="eyJhbGwiOiIxMiIsInBvcnRyYWl0IjoiMTAifQ==" f_tagline_font_family="662" f_text_font_line_height="1" f_tagline_font_weight="300" inline="yes" text="SIGM" icon_color="#ffffff" icon_color_h="#ffffff" text_color="#ffffff" text_color_h="#ffffff" tagline_color_h="#ffffff" f_tagline_font_transform="uppercase" f_tagline_font_line_height="1" icon_space="eyJsYW5kc2NhcGUiOiI1IiwicG9ydHJhaXQiOiI0In0=" icon_pos="" tdc_css="eyJhbGwiOnsiYm9yZGVyLXRvcC13aWR0aCI6IjIiLCJib3JkZXItcmlnaHQtd2lkdGgiOiIyIiwiYm9yZGVyLWJvdHRvbS13aWR0aCI6IjIiLCJib3JkZXItbGVmdC13aWR0aCI6IjIiLCJwYWRkaW5nLXRvcCI6IjgiLCJwYWRkaW5nLXJpZ2h0IjoiMTAiLCJwYWRkaW5nLWJvdHRvbSI6IjgiLCJwYWRkaW5nLWxlZnQiOiIxMiIsImJvcmRlci1jb2xvciI6IiNmZmZmZmYiLCJkaXNwbGF5IjoiIn0sInBvcnRyYWl0Ijp7InBhZGRpbmctdG9wIjoiNiIsInBhZGRpbmctcmlnaHQiOiI4IiwicGFkZGluZy1ib3R0b20iOiI2IiwicGFkZGluZy1sZWZ0IjoiMTAiLCJkaXNwbGF5IjoiIn0sInBvcnRyYWl0X21heF93aWR0aCI6MTAxOCwicG9ydHJhaXRfbWluX3dpZHRoIjo3Njh9" f_tagline_font_spacing="eyJhbGwiOiIwLjgiLCJwb3J0cmFpdCI6IjAuNCJ9" f_text_font_spacing="0.9" media_size_image_height="970" media_size_image_width="969" image="3878" image_retina="3878"]

[tdb_header_menu mm_align_horiz="content-horiz-left" image_size="" modules_category="above" show_excerpt="none" show_com="none" show_date="eyJwb3J0cmFpdCI6Im5vbmUifQ==" show_author="eyJwb3J0cmFpdCI6Im5vbmUifQ==" mm_sub_align_horiz="content-horiz-right" mm_elem_align_horiz="content-horiz-left" tds_menu_active1-line_height="0" menu_id="308" f_elem_font_family="662" f_elem_font_weight="400" f_elem_font_size="12" elem_padd="eyJhbGwiOiIwIDEwcHgiLCJwb3J0cmFpdCI6IjAgOHB4In0=" mm_align_screen="yes" f_title_font_family="662" f_title_font_weight="500" f_ex_font_family="394" f_title_font_size="eyJhbGwiOiIyMCIsInBvcnRyYWl0IjoiMTUiLCJsYW5kc2NhcGUiOiIxNiJ9" image_height="60" m_bg="#ffffff" art_title="7px 0" h_effect="shadow" meta_info_horiz="content-horiz-left" f_sub_elem_font_family="662" f_mm_sub_font_family="662" mm_elem_color_a="#ff4033" title_txt_hover="#ff4033" f_sub_elem_font_transform="" f_sub_elem_font_size="eyJhbGwiOiIxNCIsInBvcnRyYWl0IjoiMTIifQ==" f_sub_elem_font_weight="400" sub_elem_padd="eyJwb3J0cmFpdCI6IjVweCAyNXB4In0=" mm_elem_bg="rgba(0,0,0,0)" mm_subcats_bg="#ededed" f_title_font_transform="" f_mm_sub_font_size="eyJhbGwiOiIxNCIsInBvcnRyYWl0IjoiMTIiLCJsYW5kc2NhcGUiOiIxMyJ9" mm_elem_padd="eyJwb3J0cmFpdCI6IjRweCAxMnB4IDAiLCJhbGwiOiI1cHggMjJweCAxcHgiLCJsYW5kc2NhcGUiOiI0cHggMTJweCAwIn0=" mm_padd="eyJhbGwiOiI0MHB4IDQwcHggMzBweCAiLCJsYW5kc2NhcGUiOiIzMHB4IDMwcHggMjVweCAiLCJwb3J0cmFpdCI6IjIwcHggMjBweCAxNXB4ICJ9" mm_sub_padd="eyJwb3J0cmFpdCI6IjExcHggMTRweCAxMHB4ICIsImFsbCI6IjE0cHggMTRweCAxM3B4IiwibGFuZHNjYXBlIjoiMTFweCAxNHB4IDEwcHggIn0=" main_sub_icon_space="eyJwb3J0cmFpdCI6IjQifQ==" tdc_css="eyJhbGwiOnsibWFyZ2luLWxlZnQiOiItNSIsInotaW5kZXgiOiIwIiwiZGlzcGxheSI6IiJ9LCJwb3J0cmFpdCI6eyJkaXNwbGF5IjoiIn0sInBvcnRyYWl0X21heF93aWR0aCI6MTAxOCwicG9ydHJhaXRfbWluX3dpZHRoIjo3Njh9" f_title_font_line_height="1.1" tds_menu_sub_active="tds_menu_sub_active1" f_cat_font_family="662" f_cat_font_spacing="eyJwb3J0cmFpdCI6IjFweCJ9" f_cat_font_weight="" f_cat_font_transform="uppercase" f_cat_font_size="12" modules_category_padding="eyJhbGwiOiIwIiwicG9ydHJhaXQiOiIwIn0=" modules_category_margin="eyJhbGwiOiIwIDAgMTBweCAwIiwibGFuZHNjYXBlIjoiMCIsInBvcnRyYWl0IjoiMCJ9" f_meta_font_family="662" f_meta_font_weight="400" f_meta_font_spacing="eyJwb3J0cmFpdCI6IjFweCJ9" f_meta_font_size="12" mm_shadow_shadow_size="16" mm_shadow_shadow_offset_vertical="3" f_mm_sub_font_weight="500" f_mm_sub_font_spacing="eyJwb3J0cmFpdCI6IjFweCJ9" f_mm_sub_font_transform="uppercase" mm_elem_color="#222222" sub_align_horiz="content-horiz-left" sub_icon_pos="text" sub_shadow_shadow_color="rgba(0,0,0,0.2)" f_elem_font_transform="none" tds_menu_active="tds_menu_active1" title_txt="#0a0a0a" mm_width="100%" f_cat_font_line_height="1" sub_padd="eyJwb3J0cmFpdCI6IjE1cHggMCJ9" sub_icon_align="eyJhbGwiOiIxIiwicG9ydHJhaXQiOiIzIn0=" text_color="#ffffff" tds_menu_active1-text_color_h="#8e0000" sub_shadow_shadow_offset_horizontal="0" sub_shadow_shadow_offset_vertical="3" mm_sub_border="0" pag_border_radius="50" pag_text="#0a0a0a" pag_h_text="#ffffff" pag_bg="#efefef" pag_h_bg="#ff4033" pag_border="#efefef" pag_h_border="#ff4033" tds_menu_sub_active1-sub_text_color_h="#ff4033" mm_shadow_shadow_color="rgba(0,0,0,0.2)" mm_border_color="rgba(255,255,255,0)" mm_elem_border="0" mm_elem_border_a="0" cat_bg_hover="rgba(255,255,255,0)" meta_padding="eyJhbGwiOiIzMHB4IDAgMCAwIiwibGFuZHNjYXBlIjoiMjBweCAwIDAgMCIsInBvcnRyYWl0IjoiMTVweCAwIDAgMCJ9" f_meta_font_transform="uppercase" cat_bg="rgba(255,255,255,0)" cat_txt="#ff4033" cat_txt_hover="#ff4033" f_sub_elem_font_spacing="1.1" mm_elem_bg_a="rgba(216,216,216,0)" modules_on_row_regular="20%" modules_on_row_cats="20%" mm_child_cats="10" modules_gap="eyJwb3J0cmFpdCI6IjE1IiwiYWxsIjoiMzAiLCJsYW5kc2NhcGUiOiIyMCJ9" mm_posts_limit="" mm_sub_inline="yes" mm_subcats_posts_limit="5" sub_shadow_shadow_size="16" main_sub_icon_align="1" sep_tdicon="td-icon-vertical-line" sep_icon_size="10" sep_color="rgba(255,255,255,0.7)" elem_space="0" sep_icon_align="0" inline="yes" f_elem_font_line_height="eyJhbGwiOiIyNnB4IiwicG9ydHJhaXQiOiIyMnB4In0="]

[tdb_header_search inline="yes" toggle_txt_pos="after" form_align="content-horiz-left" results_msg_align="content-horiz-center" image_floated="" image_width="100" image_size="" show_cat="none" show_btn="none" show_date="none" show_review="none" show_com="none" show_excerpt="none" show_author="none" meta_padding="eyJhbGwiOiIxNXB4IDEycHgiLCJwb3J0cmFpdCI6IjEycHggMTBweCJ9" art_title="0" all_modules_space="10" tdicon="td-icon-magnifier-thin-long" icon_size="eyJhbGwiOiIxNCIsInBvcnRyYWl0IjoiMTMifQ==" icon_padding="eyJhbGwiOjIsInBvcnRyYWl0IjoiMS42In0=" tdc_css="eyJhbGwiOnsiZGlzcGxheSI6IiJ9fQ==" icon_color="#ffffff" icon_color_h="#28d4ff" modules_on_row="eyJhbGwiOiI1MCUiLCJwb3J0cmFpdCI6IjUwJSJ9" meta_info_horiz="content-horiz-left" form_width="eyJhbGwiOiI0NjAiLCJwb3J0cmFpdCI6IjQwMCJ9" form_border="0" input_border="0 0 1px 0" results_border="0" results_msg_padding="10px 0 15px 0" modules_gap="10" modules_divider="" form_padding="eyJhbGwiOiIyNXB4IDIwcHgiLCJwb3J0cmFpdCI6IjIwcHggMTVweCJ9" arrow_color="#09214c" form_shadow_shadow_size="16" form_shadow_shadow_offset_vertical="3" form_shadow_shadow_color="rgba(0,0,0,0.2)" btn_bg="rgba(0,0,0,0)" btn_color="#ffffff" btn_color_h="#28d4ff" btn_icon_color="#ffffff" btn_icon_color_h="#28d4ff" btn_bg_h="rgba(0,0,0,0)" btn_tdicon="td-icon-menu-right" btn_icon_pos="after" btn_icon_size="7" btn_icon_space="8" f_btn_font_family="662" f_btn_font_transform="uppercase" f_btn_font_size="12" btn_padding="eyJhbGwiOiIwIDEwcHgiLCJwb3J0cmFpdCI6IjAgNXB4In0=" f_title_font_family="445" f_cat_font_family="662" f_cat_font_transform="uppercase" f_title_font_weight="300" f_title_font_transform="" f_title_font_size="eyJhbGwiOiIyMCIsInBvcnRyYWl0IjoiMTYifQ==" f_btn_font_style="" f_btn_font_weight="400" f_results_msg_font_family="662" f_results_msg_font_transform="" f_results_msg_font_style="normal" f_results_msg_font_weight="400" results_msg_color="#ffffff" results_msg_color_h="#28d4ff" title_txt_hover="#28d4ff" btn_icon_align="-1" results_limit="4" show_form="yes" toggle_txt_color="#ffffff" toggle_txt_color_h="#ffffff" form_bg="#031d35" input_color="#ffffff" placeholder_color="rgba(255,255,255,0.6)" input_bg="#1c2c59" input_border_color="#3e4b7f" f_input_font_family="662" f_input_font_weight="400" f_placeholder_font_family="662" f_placeholder_font_weight="400" results_bg="#031d35" results_msg_bg="#031d35" f_results_msg_font_spacing="1" f_results_msg_font_size="12" title_txt="#ffffff" all_underline_color="" f_title_font_line_height="1.2" input_padding="3px 15px" meta_bg="#1c2c59" results_padding="eyJwb3J0cmFpdCI6IjAgcHggMTBweCJ9" f_input_font_size="eyJhbGwiOiIxNCIsInBvcnRyYWl0IjoiMTIifQ==" f_placeholder_font_size="eyJhbGwiOiIxNCIsInBvcnRyYWl0IjoiMTIifQ==" mc1_tl="10"]

[tdb_header_menu mm_align_horiz="content-horiz-left" image_size="" modules_category="above" show_excerpt="none" show_com="none" show_date="" show_author="" mm_sub_align_horiz="content-horiz-right" mm_elem_align_horiz="content-horiz-center" menu_id="307" f_elem_font_family="662" f_elem_font_weight="400" f_elem_font_size="eyJhbGwiOiIxNCIsInBvcnRyYWl0IjoiMTIifQ==" elem_padd="eyJhbGwiOiIwIDVweCIsInBvcnRyYWl0IjoiMCAzcHgifQ==" mm_align_screen="yes" f_title_font_family="445" f_title_font_weight="300" f_ex_font_family="394" f_title_font_size="eyJhbGwiOiIyNCIsInBvcnRyYWl0IjoiMTgiLCJsYW5kc2NhcGUiOiIyMCJ9" image_height="60" art_title="eyJhbGwiOiIxMHB4IDAgMTVweCIsInBvcnRyYWl0IjoiMTBweCAwIDEycHgifQ==" h_effect="" meta_info_horiz="content-horiz-center" f_sub_elem_font_family="662" f_mm_sub_font_family="662" mm_elem_color_a="#8e0000" title_txt_hover="#8e0000" f_sub_elem_font_transform="" f_sub_elem_font_size="eyJhbGwiOiIxNCIsInBvcnRyYWl0IjoiMTIifQ==" f_sub_elem_font_weight="400" sub_elem_padd="eyJwb3J0cmFpdCI6IjVweCAyMHB4IiwiYWxsIjoiN3B4IDIwcHgifQ==" mm_elem_bg="rgba(0,0,0,0)" mm_subcats_bg="#cf3734" f_title_font_transform="" f_mm_sub_font_size="eyJhbGwiOiIxMiIsInBvcnRyYWl0IjoiMTIifQ==" mm_elem_padd="eyJwb3J0cmFpdCI6IjRweCAxMnB4IDAiLCJhbGwiOiI1cHggMjBweCAxcHgiLCJsYW5kc2NhcGUiOiI0cHggMTVweCAwIn0=" mm_padd="eyJhbGwiOiIzMHB4IDMwcHggMjBweCIsImxhbmRzY2FwZSI6IjIwcHgiLCJwb3J0cmFpdCI6IjE1cHgifQ==" mm_sub_padd="eyJwb3J0cmFpdCI6IjExcHggMTBweCAxMHB4ICIsImFsbCI6IjE0cHggMTRweCAxM3B4In0=" main_sub_icon_space="eyJwb3J0cmFpdCI6IjQifQ==" tdc_css="eyJhbGwiOnsibWFyZ2luLWJvdHRvbSI6Ii0yIiwiei1pbmRleCI6IjAiLCJkaXNwbGF5IjoiIn0sInBvcnRyYWl0Ijp7ImRpc3BsYXkiOiIifSwicG9ydHJhaXRfbWF4X3dpZHRoIjoxMDE4LCJwb3J0cmFpdF9taW5fd2lkdGgiOjc2OH0=" f_title_font_line_height="1.2" tds_menu_sub_active="tds_menu_sub_active1" f_cat_font_family="662" f_cat_font_weight="400" f_cat_font_transform="uppercase" f_cat_font_size="eyJhbGwiOiIxMiIsInBvcnRyYWl0IjoiMTAifQ==" modules_category_padding="eyJhbGwiOiIwIiwicG9ydHJhaXQiOiIwIn0=" modules_category_margin="eyJhbGwiOiIwIiwibGFuZHNjYXBlIjoiMCIsInBvcnRyYWl0IjoiMCJ9" f_meta_font_family="662" f_meta_font_weight="400" f_meta_font_size="eyJhbGwiOiIxMiIsInBvcnRyYWl0IjoiMTAifQ==" mm_shadow_shadow_size="eyJhbGwiOiIyMCIsInBvcnRyYWl0IjoiMTYifQ==" mm_shadow_shadow_offset_vertical="eyJhbGwiOiI0IiwicG9ydHJhaXQiOiIzIn0=" f_mm_sub_font_weight="400" f_mm_sub_font_transform="uppercase" mm_elem_color="#ffffff" sub_align_horiz="content-horiz-left" sub_icon_pos="text" sub_shadow_shadow_color="rgba(0,0,0,0.2)" f_elem_font_transform="uppercase" tds_menu_active="tds_menu_active1" title_txt="#ffffff" f_cat_font_line_height="1" sub_padd="eyJwb3J0cmFpdCI6IjEycHggMCJ9" main_sub_icon_size="15" sub_icon_align="eyJhbGwiOjIsInBvcnRyYWl0IjoiMyJ9" text_color="#ffffff" sub_shadow_shadow_offset_horizontal="0" sub_shadow_shadow_offset_vertical="eyJhbGwiOiIzIiwicG9ydHJhaXQiOiIyIn0=" mm_sub_border="0" pag_border_radius="50" pag_text="#ffffff" pag_h_text="#8e0000" pag_bg="rgba(255,255,255,0.15)" pag_h_bg="rgba(255,255,255,0.15)" pag_border="rgba(255,255,255,0.15)" pag_h_border="rgba(255,255,255,0.15)" tds_menu_sub_active1-sub_text_color_h="#8e0000" mm_shadow_shadow_color="rgba(0,0,0,0.2)" mm_border_color="rgba(255,255,255,0)" mm_elem_border="0" mm_elem_border_a="0" cat_bg_hover="rgba(255,255,255,0)" meta_padding="eyJhbGwiOiIyNXB4IDEwcHggMTZweCAiLCJwb3J0cmFpdCI6IjIwcHggNXB4IDE4cHgifQ==" f_meta_font_transform="capitalize" cat_bg="rgba(255,255,255,0)" cat_txt="#ffffff" cat_txt_hover="#ffffff" f_sub_elem_font_spacing="1.1" mm_elem_bg_a="rgba(216,216,216,0)" mm_sub_inline="yes" sub_shadow_shadow_size="eyJhbGwiOiIxNiIsInBvcnRyYWl0IjoiMTIifQ==" main_sub_icon_align="1" elem_space="eyJhbGwiOiIyMCIsInBvcnRyYWl0IjoiMTUifQ==" tds_menu_active1-line_color="eyJ0eXBlIjoiZ3JhZGllbnQiLCJjb2xvcjEiOiIjYTUwMDAwIiwiY29sb3IyIjoiI2E1MDAwMCIsIm1peGVkQ29sb3JzIjpbXSwiZGVncmVlIjoiLTkwIiwiY3NzIjoiYmFja2dyb3VuZC1jb2xvcjogI2E1MDAwMDsiLCJjc3NQYXJhbXMiOiIwZGVnLCNhNTAwMDAsI2E1MDAwMCJ9" modules_on_row_regular="25%" modules_on_row_cats="25%" mm_width="1200" mm_ajax_preloading="preload" f_elem_font_line_height="eyJhbGwiOiI0OHB4IiwicG9ydHJhaXQiOiIzNnB4In0=" mm_bg="#cf3734" mm_posts_limit="4" pag_border_width="0" prev_tdicon="td-icon-menu-left" next_tdicon="td-icon-menu-right" pag_icons_size="7" meta_bg="#8e0000" all_underline_color="" author_txt="#ffffff" author_txt_hover="#ffffff" date_txt="rgba(255,255,255,0.6)" art_excerpt="0" modules_gap="eyJhbGwiOiIxNiIsImxhbmRzY2FwZSI6IjEyIiwicG9ydHJhaXQiOiI4In0=" all_modules_space="0" pag_padding="1px 0 0 0" show_mega="yes" sub_bg_color="#cf3734" sub_text_color="#ffffff"]

[tdb_header_logo align_vert="content-vert-center" icon_size="eyJsYW5kc2NhcGUiOiI1MCIsInBvcnRyYWl0IjoiNDAifQ==" align_horiz="content-horiz-center" show_image="none" f_text_font_family="445" f_text_font_transform="uppercase" f_text_font_weight="400" f_text_font_size="eyJhbGwiOiIyNiIsInBvcnRyYWl0IjoiMjAifQ==" tagline_align_horiz="content-horiz-left" tagline_color="#ffffff" ttl_tag_space="3" f_tagline_font_size="eyJhbGwiOiIxMiIsInBvcnRyYWl0IjoiMTAifQ==" f_tagline_font_family="662" f_text_font_line_height="1" f_tagline_font_weight="300" inline="yes" text="SIGM" icon_color="#ffffff" icon_color_h="#ffffff" text_color="#ffffff" text_color_h="#ffffff" tagline_color_h="#ffffff" f_tagline_font_transform="uppercase" f_tagline_font_line_height="1" icon_space="eyJsYW5kc2NhcGUiOiI1IiwicG9ydHJhaXQiOiI0In0=" icon_pos="" tdc_css="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" f_tagline_font_spacing="eyJhbGwiOiIwLjgiLCJwb3J0cmFpdCI6IjAuNCJ9" f_text_font_spacing="0.9" media_size_image_height="970" media_size_image_width="969"]

[tdb_header_menu mm_align_horiz="content-horiz-left" image_size="" modules_category="above" show_excerpt="none" show_com="none" show_date="" show_author="" mm_sub_align_horiz="content-horiz-right" mm_elem_align_horiz="content-horiz-center" menu_id="307" f_elem_font_family="662" f_elem_font_weight="400" f_elem_font_size="eyJhbGwiOiIxNCIsInBvcnRyYWl0IjoiMTIifQ==" elem_padd="eyJhbGwiOiIwIDVweCIsInBvcnRyYWl0IjoiMCAzcHgifQ==" mm_align_screen="yes" f_title_font_family="445" f_title_font_weight="300" f_ex_font_family="394" f_title_font_size="eyJhbGwiOiIyNCIsInBvcnRyYWl0IjoiMTgiLCJsYW5kc2NhcGUiOiIyMCJ9" image_height="60" art_title="eyJhbGwiOiIxMHB4IDAgMTVweCIsInBvcnRyYWl0IjoiMTBweCAwIDEycHgifQ==" h_effect="" meta_info_horiz="content-horiz-center" f_sub_elem_font_family="662" f_mm_sub_font_family="662" mm_elem_color_a="#8e0000" title_txt_hover="#8e0000" f_sub_elem_font_transform="" f_sub_elem_font_size="eyJhbGwiOiIxNCIsInBvcnRyYWl0IjoiMTIifQ==" f_sub_elem_font_weight="400" sub_elem_padd="eyJwb3J0cmFpdCI6IjVweCAyMHB4IiwiYWxsIjoiN3B4IDIwcHgifQ==" mm_elem_bg="rgba(0,0,0,0)" mm_subcats_bg="#cf3734" f_title_font_transform="" f_mm_sub_font_size="eyJhbGwiOiIxMiIsInBvcnRyYWl0IjoiMTIifQ==" mm_elem_padd="eyJwb3J0cmFpdCI6IjRweCAxMnB4IDAiLCJhbGwiOiI1cHggMjBweCAxcHgiLCJsYW5kc2NhcGUiOiI0cHggMTVweCAwIn0=" mm_padd="eyJhbGwiOiIzMHB4IDMwcHggMjBweCIsImxhbmRzY2FwZSI6IjIwcHgiLCJwb3J0cmFpdCI6IjE1cHgifQ==" mm_sub_padd="eyJwb3J0cmFpdCI6IjExcHggMTBweCAxMHB4ICIsImFsbCI6IjE0cHggMTRweCAxM3B4In0=" main_sub_icon_space="eyJwb3J0cmFpdCI6IjQifQ==" tdc_css="eyJhbGwiOnsiei1pbmRleCI6IjAiLCJkaXNwbGF5IjoiIn0sInBvcnRyYWl0Ijp7ImRpc3BsYXkiOiIifSwicG9ydHJhaXRfbWF4X3dpZHRoIjoxMDE4LCJwb3J0cmFpdF9taW5fd2lkdGgiOjc2OH0=" f_title_font_line_height="1.2" tds_menu_sub_active="tds_menu_sub_active1" f_cat_font_family="662" f_cat_font_weight="400" f_cat_font_transform="uppercase" f_cat_font_size="eyJhbGwiOiIxMiIsInBvcnRyYWl0IjoiMTAifQ==" modules_category_padding="eyJhbGwiOiIwIiwicG9ydHJhaXQiOiIwIn0=" modules_category_margin="eyJhbGwiOiIwIiwibGFuZHNjYXBlIjoiMCIsInBvcnRyYWl0IjoiMCJ9" f_meta_font_family="662" f_meta_font_weight="400" f_meta_font_size="eyJhbGwiOiIxMiIsInBvcnRyYWl0IjoiMTAifQ==" mm_shadow_shadow_size="eyJhbGwiOiIyMCIsInBvcnRyYWl0IjoiMTYifQ==" mm_shadow_shadow_offset_vertical="eyJhbGwiOiI0IiwicG9ydHJhaXQiOiIzIn0=" f_mm_sub_font_weight="400" f_mm_sub_font_transform="uppercase" mm_elem_color="#ffffff" sub_align_horiz="content-horiz-left" sub_icon_pos="text" sub_shadow_shadow_color="rgba(0,0,0,0.2)" f_elem_font_transform="uppercase" tds_menu_active="tds_menu_active1" title_txt="#ffffff" f_cat_font_line_height="1" sub_padd="eyJwb3J0cmFpdCI6IjEycHggMCJ9" main_sub_icon_size="15" sub_icon_align="eyJhbGwiOjIsInBvcnRyYWl0IjoiMyJ9" text_color="#ffffff" sub_shadow_shadow_offset_horizontal="0" sub_shadow_shadow_offset_vertical="eyJhbGwiOiIzIiwicG9ydHJhaXQiOiIyIn0=" mm_sub_border="0" pag_border_radius="50" pag_text="#ffffff" pag_h_text="#8e0000" pag_bg="rgba(255,255,255,0.15)" pag_h_bg="rgba(255,255,255,0.15)" pag_border="rgba(255,255,255,0.15)" pag_h_border="rgba(255,255,255,0.15)" tds_menu_sub_active1-sub_text_color_h="#8e0000" mm_shadow_shadow_color="rgba(0,0,0,0.2)" mm_border_color="rgba(255,255,255,0)" mm_elem_border="0" mm_elem_border_a="0" cat_bg_hover="rgba(255,255,255,0)" meta_padding="eyJhbGwiOiIyNXB4IDEwcHggMTZweCAiLCJwb3J0cmFpdCI6IjIwcHggNXB4IDE4cHgifQ==" f_meta_font_transform="capitalize" cat_bg="rgba(255,255,255,0)" cat_txt="#ffffff" cat_txt_hover="#ffffff" f_sub_elem_font_spacing="1.1" mm_elem_bg_a="rgba(216,216,216,0)" mm_sub_inline="yes" sub_shadow_shadow_size="eyJhbGwiOiIxNiIsInBvcnRyYWl0IjoiMTIifQ==" main_sub_icon_align="1" elem_space="eyJhbGwiOiIyMCIsInBvcnRyYWl0IjoiMTUifQ==" tds_menu_active1-line_color="eyJ0eXBlIjoiZ3JhZGllbnQiLCJjb2xvcjEiOiIjYTUwMDAwIiwiY29sb3IyIjoiI2E1MDAwMCIsIm1peGVkQ29sb3JzIjpbXSwiZGVncmVlIjoiLTkwIiwiY3NzIjoiYmFja2dyb3VuZC1jb2xvcjogI2E1MDAwMDsiLCJjc3NQYXJhbXMiOiIwZGVnLCNhNTAwMDAsI2E1MDAwMCJ9" modules_on_row_regular="25%" modules_on_row_cats="25%" mm_width="1200" mm_ajax_preloading="preload" f_elem_font_line_height="eyJhbGwiOiI0OHB4IiwicG9ydHJhaXQiOiIzNnB4In0=" mm_bg="#cf3734" mm_posts_limit="4" pag_border_width="0" prev_tdicon="td-icon-menu-left" next_tdicon="td-icon-menu-right" pag_icons_size="7" meta_bg="#8e0000" all_underline_color="" author_txt="#ffffff" author_txt_hover="#ffffff" date_txt="rgba(255,255,255,0.6)" art_excerpt="0" modules_gap="eyJhbGwiOiIxNiIsImxhbmRzY2FwZSI6IjEyIiwicG9ydHJhaXQiOiI4In0=" all_modules_space="0" pag_padding="1px 0 0 0" show_mega="yes" sub_bg_color="#cf3734" sub_text_color="#ffffff"]

Home Bacheca SIGM Pills Neo Specializzandi: fiscalità

SIGM Pills Neo Specializzandi: fiscalità

Alessandro Porcella

Novembre 9, 2022

939

INIZIO DELLA SPECIALIZZAZIONE ED ASPETTI FISCALI

Una pill efficace sui principali dubbi fiscali che accompagnano l’inizio del percorso di specializzazione:
Chiudere la partita iva o tenerla aperta?
Cosa si intende per lavoro occasionale?
Conviene riscattare gli anni di laurea?

L’intervento della Dott.ssa Sara Pirisinu, di “Commercialisti per la Sanità, nella giornata di benvenuto dei nuovi Specializzandi della Sapienza (07.11.22).

SIGM Pills Neo Specializzandi: fiscalità

INIZIO DELLA SPECIALIZZAZIONE ED ASPETTI FISCALI

LEAVE A REPLY Cancel reply

Link utili

Da leggere

Concorso Medicina Generale 2023: tutti i bandi regionali

Concorso Medicina Generale: il SIGM chiede proroga scorrimenti e nuovo bando

Milleproroghe. Il SIGM in audizione in Senato su tecnostruttura ed Osservatorio Nazionale

Compatibilità master/dottorati e Scuole di specializzazione: occasione sprecata

Articoli popolari

Specializzandi ed incompatibilità

#SSM21 Simulazione graduatoria

Come segnalare un esonero/esenzione ECM a COGEAPS