Magnum and the Dying Art of Darkroom Printing

the literate lens

A few years ago, I had the pleasure of spending some time with Pablo Inirio, master darkroom printer at  Magnum Photos in New York. I was thinking about that interview recently as I heard the news of Kodak’s bankruptcy and pondered the precarious status of “old media” like books, film and silver gelatin prints.

As Magnum’s printer, Inirio gets to work with some of photography’s most iconic images. In his small darkroom, the prints lying casually around include Dennis Stock’s famous portrait of James Dean in Times Square (right) and a cigar-chewing Che Guevara shot by Rene Burri. Intricate squiggles and numbers are scrawled all over the prints, showing Inirio’s complex formulas for printing them. A few seconds of dodging here, some burning-in there. Will six seconds be enough to bring out some definition in the building behind Dean? Perhaps, depending on the temperature of the chemicals.

Of course, this…

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How much it will cost to do MBA at Stanford or Harvard?

My @Quora answer to How much it will cost to do MBA at Stanford or Harvard?

Answer by Alfonso C. Betancort:

Charles River, Cambridge – Boston, Ma

A good starting point is the so called "Cost Summary" that the schools publish as a "Guideline" – MBA at Harvard Business School and Cost Summary and at Stanford Graduate School of Business.  But don't forget that the info related to room and utilities (if your are living off campus, which is the norm as in most campuses incoming freshmen and sophomores are given priority to be placed in a dormitory and then go the rest of undergrads, only after all of them have been placed if anything is left goes to a grad. students, so don't bet your life on finding a dorm), board, other living expenses and miscellaneous are a mere "estimate", and business schools do apply marketing 101 underestimating them to appear more "affordable".  🙂

If you are considering Harvard and unless you want to experience how cold is a winter in west Greater Boston without heating, and I really mean west, way outside of Cambridge, plan that to live near the campus (10 min. car drive, no toll ways) you will need to increase Harvard's room and utilities "estimate"  around 20% to 30%.

Heyyou could get lucky and fetch a townhouse in a residential area (near Watertown or Newton), the kind that the owners only enjoy during the summer because they are a retired couple and actually "live" in Miami. Then your lease will be for two 9 month periods with a 3 month hiatus, and you can leave all your stuff in the house while away for the summer (big savings in rent and in headaches). More than leasing the property they are looking to keep the house "warm" while they are away, so you get a moderate rent and a great fully furnished property with the only caveat keeping the townhouse as it was handed to you. If anything doesn't function you just call the owners and they'll arrange and pay the repairs, your only mission is to call in the event of any anomaly and avoiding turning off all the utilities, heat and stuff in the middle of winter to avoid freezing every pipe in the house. If you get a couple of nice housemates to share the rent, you'll probably get by with Harvard's estimate.

The trick is that you'll have to get lucky to get one of those townhouses, they are usually passed down from a graduating student like if it was part of his heir to someone he already knows and has recommend to the owners.

For board, personal and miscellaneous you will want to increase their estimate in at least: a) 30% for people with less social life, typically students in their 40s,  b) 50% with upper quartile average social life, typically students in their late 20s and 30s, and c) up to 70% if you plan to study, carry an active social life and travel on breaks, students typically in the early to mid 20s but extends to any age cohort as there isn't yet an age limit to enjoy life.

I don't have direct experience on Stanford but I suppose it should be similar, although  the I would think living in the Valley or the Bay must pricey (due to the excess demand), so I would bet that their under "estimates" are short by 30%-40%. I would guess rentals for $2,200 monthly on a 21 month lease (I'm guessing you would want a place where you and your stuff can crash during summer break) could be even a bit on the low end of the market for these areas, but then just you will only need to find a nice housemate to share the burden.

The  board, personal and miscellaneous, I think should be adjusted by the same percentages as Harvard, since the stated "estimate" for all the rest is $19,857 per year (quite more generous than Harvard) by my calculations the reality should go from a mere $25.814 per year (average daly expenditure of $96), maybe you'll need to develop your abilities as a long range biker, to a maximum of $33,756 per year, that would allow you an average daily expenditure $96 (remember you also have to eat, pay parking tickets, gas, no just drink beer all day long) during weekdays, $132 during weekends, and have enough to make every year two trips lasting seven days for $1.500 ($500 airfare & $143 daily lodging), and an extra 3 day escapade of $750 ($300 airfare & ¢150 daily lodging), leaving a balance of $1.500 for buying a nice lightweight a bicycle in installments and ordering a Copenhagen wheel for it, paying the telecom bill, buying the new iPhone or saving for the graduation party.

How much it will cost to do MBA at Stanford or Harvard?

Cómo te ve el sol.

Título original “How the Sun Sees You”, una creación original de Tom Leveritt.


Filmado con una cámara ultravioleta, muestra lo que el ojo humano aún no es capaz ver pero que ya está ahí.

Fuente: How the Sun Sees You by Thomas Leveritt. Music: ‘Summer in the City – Starcadian remix’ by Freedom Fry…

¿Las compañías de prestatarias de servicios en la Nube (“servicios electrónicos”) de la Unión Europea aplican correctamente el IVA/VAT a sus clientes situados en las Islas Canarias?

Normativa IVA/VAT vigente desde enero del 2015 sobre la prestación de servicios electrónicos, de radiodifusión, televisión y telecomunicaciones.

Desde el 1 enero del 2015, se han producido algunos cambios en la forma en que las compañías y profesionales deben aplicar el IVA cuando suministran Servicios Electrónicos. Estos cambios se deben a la entrada en vigor de las disposiciones recogidas en el Reglamento de Ejecución (EU) No 282/2011 del Consejo de 15 Marzo 2011 y enmiendas[1] que especifican como se deben aplicar algunas de las normas establecidas por la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al Sistema Común del Impuesto sobre el Valor Añadido[2].

La Dirección General de Fiscalidad y Unión Aduanera de la Comisión[3] resume el efecto de los cambios de la siguiente forma:

“A partir de enero del 2015, la prestación de servicios electrónicos, de radiodifusión, televisión y telecomunicaciones siempre estarán sujetos al tributar el IVA en el país[4] del cliente — careciendo de relevancia si este es empresa o consumidor final — sin importar si el proveedor tiene establecimiento en la Comunidad o fuera de esta.[5]

La nueva normativa obliga al prestador de servicios electrónicos a determinar dónde su cliente (consumidor final) está establecido , domiciliado o reside habitualmente[6]. Para hacerlo presumirá que el cliente (consumidor final) está establecido o tiene su domicilio o su residencia habitual en el lugar que sea identificado como tal, basándose en dos elementos de prueba no contradictorios[7] de entre los siguientes: (a) la dirección de facturación del cliente, (b) la dirección IP del dispositivo utilizado por el cliente o cualquier sistema de geolocalización, (c) la dirección de facturación del medio de pago o la cuenta bancaria usada para el pago del servicio, (d) el código de móvil del país (MCC) de la identidad internacional del abonado del servicio móvil (IMSI),
(e) la ubicación de la línea fija terrestre del cliente a través de la cual se le presta el servicio, (f) otra información relevante desde el punto de vista comercial[8].

¿Está sujeta al IVA la prestación de servicios de almacenamiento en la nube a un consumidor situado en las Islas Canarias?

Las normativa relativa a la aplicación del IVA en la prestación de servicios electrónicos (almacenamiento en la nube), de radiodifusión, televisión y telecomunicaciones establece que estarán sujetas a tributar IVA en donde el consumidor esté establecido, tenga su domicilio o residencia habitual.

Aunque las Islas Canarias forman parte integral de la UE, La Directiva VAT/IVA las deja explícitamente fuera del ámbito de aplicación del IVA[9], otorgándoles el estatus de territorio tercero (equivalente al estatus de país tercero pero cuando solo afecta a parte de un país), y por tanto no sujetas a IVA/VAT.

En aplicación de la normativa actual de la UE, los servicios electrónicos, como puede ser el almacenamiento en la nube, contratados y disfrutados por consumidores con domicilio habitual en las Islas Canarias, NO TRIBUTAN IVA/VAT[10].

Todo ello sujeto a que el prestador del servicio sea capaz de obtener (con o sin la ayuda de su cliente) al menos dos elementos de prueba no contradictorios[8] que corroboren que el domicilio del consumidor se encuentra efectivamente en las Islas Canarias.

  1. Conocido como El Reglamento de Ejecución del IVA.  ↩
  2. Conocida como La Directiva VAT/IVA.  ↩
  3. Publicación de la Dirección General de Fiscalidad y Unión Aduanera de la Comisión, solo disponible en inglés “El IVA de las Teleco – Servicios Electrónicos, de Radiodifusión, Televisión y Telecomunicaciones – Las normas para estos servicios cambiaron el 1 de enero del 2015.”  ↩
  4. El término país se usa tanto para referirse a países como a territorios.  ↩
  5. Traducción oficial no disponible. Traducido del original en inglés: “From 1 January 2015, telecommunications, broadcasting and electronic services will always be taxed in the country where the customer belongs – regardless of whether the customer is a business or consumer – regardless of whether the supplier based in the EU or outside. ↩
  6. La Directiva VAT/IVA, Artículo 58.(c).
    Artículo 58.(c)  ↩
  7. El Reglamento de Ejecución del IVA, Artículo 24 ter.(d).Artículo 24 ter.(d)  ↩
  8. El Reglamento de Ejecución del IVA, Artículo 24 septies.(d).Artículo 24 septies.(d)  ↩
  9. La Directiva VAT/IVA, Artículo 5.(1) y (2), Artículo 6.1.(b).Artículo 5.(1) y (2), Artículo 6.1.(b)  ↩
  10. La mayoría de las compañías que prestan servicios electrónicos y tienen sede, establecimiento permanente o filial en Europa, a excepción de aquellas que facturan desde España, aplican incorrectamente VAT/IVA a sus clientes en Canarias. Si quieres comprobarlo fácilmente, sólo tendrás que fíjarte en alguna de las facturas que te manda Apple Inc. relacionadas con las compras en su AppStore. ↩

Are EU and Non-EU Cloud (“electronic services”) Companies Correctly Applying VAT to Non-Taxable Persons In the Canary Islands, Spain?

2015 VAT Rules for Telecommunications, Broadcasting and Electronic Services.

There has been a few changes in how companies and taxable persons must apply VAT on Electronic Services on 1 January 2015, due to Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 with amendments1 which clarifies how to carry out the VAT regulation set forth by The Council Directive 2006/112/EC of 28 November 2006 on The Common System of Value Added Tax2 for telecommunications, broadcasting and electronic services.

The Commission’s Taxation and Customs Union Directorate-General3 summarizes the effect of new rules in the following quote:

“from January 2015, telecommunications, broadcasting and electronic services will always have to be taxed in the country4 where the customer belongs – regardless of whether the customer is a business or consumer – regardless of whether the supplier based in the Community or outside of it.”

Under the new regulation, the supplier of an electronic service have to determine where the customer, a non-taxable person, is established5. To do so it shall presume that the customer (non-taxable person) is established, has his permanent address or usually resides at the place the supplier identifies as such on the basis of two items of non-contradictory evidence6 from the any of the following: (a) billing address, (b) the IP address or any method of geolocation, (c) the billing address of the customer held by the bank used for payment, (d) the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) (e) the location of the fixed land line through which the service is received, or (f) other commercially relevant information7.


Is Cloud Storage Supplied to a Customer in the Canary Islands Subject to VAT?

VAT rules for telecommunications, broadcasting and electronic services demand that Cloud Storage Services, an electronic service8, supplied to a customer be subject to VAT at the customer’s permanent address.

Although the Canary Islands belong to the EU, The VAT Directive explicitly leaves them outside of scope of VAT9, giving them the Status of a Third Territory (equal to a Third Country Status for a geographic unit that does not conform politically to a country) and more importantly not subject VAT.

Under current EU regulation, electronic services, such as Cloud Storage, rendered to a customer (non-taxable person) who has his permanent address in the Canary Island are NOT subject to VAT. Subject to the supplier being able to get (with or without the help of the customer) at least two items non-contradictory evidence7 that corroborate that the customer’s permanent address is actually at the Canary Islands.


  1. Referred as “The VAT Implementing Regulation.” 
  2. Referred as “The VAT Directive.” 
  3. Commission’s Taxation and Customs Union Directorate-General publication “VAT Telecom, Telecommunications, broadcasting & electronic services, rules for these services changed on 1 January 2015.” 
  4. The term country used with the meanings of VAT country and territory. A generalization used because in the EU there are few VAT territories. 
  5. The VAT Directive, Article 58.(c).
    Article 58.(c) 
  6. The VAT Implementing Regulation, Article 24b.(d).Article 24b.(d) 
  7. The VAT Implementing Regulation, Article 24f.(d).Article 24b.(d) 
  8. The VAT Implementing Regulation, Annex I.(1).(d) to its Article 7. Annex I to Article 7 
  9. The VAT Directive, Article 5.(1) and (2), Article 6.1.(b).Article 5.(1) and (2), Article 6.1.(b)