A natural person will be regarded as having ceased to be an ordinary resident and therefore tax resident, when he or she has left South Africa with the intention to establish a place of ordinary residence in another country.”

Source: https://www.citizen.co.za/business/personal-finance/keep-in-mind-financial-emigration/

As Oscar Wilde might have said: to stage one politically rhetorical festival failure may be regarded as a misfortune, to stage two looks like carelessness.

Source: https://www.thenational.scot/culture/23749496.behind-frontlines-culture-wars-arts-industry/?ref=rss

As the safety rules have evolved over the past 20 years, the deliberate use of a textbook unsafe move perhaps should be regarded as “palpably unfair.”

Source: https://www.nbcsports.com/nfl/profootballtalk/rumor-mill/news/horse-collar-tackle-by-marcus-peters-saved-touchdown-possibly-changed-outcome

"Attempts to take over Russian property and assets will be regarded as robbery and will not be left unanswered," Maria Zakharova noted.

Source: https://eng.belta.by/politics/view/russian-mfa-west-has-no-legal-tools-to-appropriate-frozen-russian-assets-156399-2023/

Barton was initially written as snarky and rebellious but later came to be regarded as Marvel's everyman, someone of more modest means just trying to get by, whose occupation is not-so-ordinary.

Source: https://collider.com/marvel-vs-dc-characters-copycats/

But should the kitten heal wearer be regarded as a feminist tiger?

Source: https://www.heraldscotland.com/news/23672698.margot-robbie-can-new-barbie-film-change-way-doll-viewed/?ref=rss

Consequently, such forward-looking statements should be regarded as current plans, estimates and beliefs.

Source: https://www.marketscreener.com/quote/stock/COLUMBUS-MCKINNON-CORPORA-8815/news/Columbus-McKinnon-February-Investor-Presentation-43053327/?utm_medium=RSS&utm_content=20230222

Despite criticism during the early part of the season, the Brazilian has come to be regarded as one of Xavi Hernandez's most relied upon players.

Source: https://www.yorkshireeveningpost.co.uk/sport/football/leeds-united/champions-centurions-and-napoli-links-what-happened-to-the-11-leeds-united-players-who-left-last-summer-4160650

“From the school’s perspective, it might be regarded as that,” he said.

Source: https://www.nytimes.com/2023/05/13/nyregion/sarah-lawrence-sex-cult-play-runts.html

However, someone who is not an ordinary resident in South Africa, may still be regarded as a tax resident if he or she qualifies in terms of the physical presence test.

Source: https://www.citizen.co.za/business/personal-finance/keep-in-mind-financial-emigration/

However, the content of the articles, including but not limited to people, places, things, quotes, events and more, should be regarded as fictitious.

Source: https://theorion.com/97109/features/the-big-dipper/what-is-the-big-dipper/

If ITV did likewise in 2023, it would be the broadcaster rather than today’s version of “Nasty Nick” who would be regarded as the baddie.

Source: https://www.independent.co.uk/arts-entertainment/tv/features/big-brother-2023-itv-series-cancellation-b2424534.html

In any government, every member should be regarded as vital, so we feel that GRS is an essential component of the Unity Government,” he told reporters on Monday.

Source: https://www.theborneopost.com/2023/12/26/i-wont-support-backdoor-govt-ewon/

“I think anything in terms of building size, format, anything like that, that would be regarded as restricting the number of units might be a problem.

Source: https://itemlive.com/2023/11/13/swampscott-considers-mid-sized-housing-in-3a-zoning/

It must be regarded as such.

Source: https://crossriverwatch.com/2023/02/how-apc-senator-uses-women-groups-for-subtle-vote-buying-in-gombe/

It used to be regarded as one of the world's wonders, a showcase of human history and endeavour with eight million pieces in its collection - the largest assembly of treasures on the planet.

Source: https://www.dailymail.co.uk/debate/article-12449459/A-N-Wilson-British-Museum-debacle-symbol-rot-setting-great-Britain.html?ns_mchannel=rss&ns_campaign=1490&ito=1490

Longer term, however, the Fed and its peers may have to think about how they respond to what could be regarded as a lengthy transition from the old economic order to the new, and the complicated impacts that will have on growth, employment and prices.

Source: https://www.smh.com.au/business/the-economy/dancing-in-the-dark-the-world-s-central-bankers-don-t-know-what-to-do-with-interest-rates-20230828-p5dzwb.html?ref=rss&utm_medium=rss&utm_source=rss_feed

No doubt also that your vision on international finance guided you to decide to open this branch and this decision in many respects can also be regarded as a milestone in French-Nigerian economic relations and an illustration of our friendship”.

Source: https://realnewsmagazine.net/zenith-bank-signs-mou-with-the-french-government-for-the-establishment-of-a-subsidiary-in-france/?utm_source=rss&utm_medium=rss&utm_campaign=zenith-bank-signs-mou-with-the-french-government-for-the-establishment-of-a-subsidiar

Nothing in this press release should be regarded as a representation by any person that the forward-looking statements set forth herein will be achieved or that any of the contemplated results of such forward-looking statements will be achieved.

Source: https://www.ibtimes.com.au/press-release/20230420/payoneer-collaborates-with-zoho-to-provide-a-seamless-payment-experience-to-their-customer-base

Society at large must be regarded as a vast normal school in which the whole active, doing, and driving generation of the day are pupils qualifying themselves to educate the young.

Source: https://www.theamericanconservative.com/teacher-leave-them-kids-alone/