Dear President Donald Trump.
Success in business is dependent upon the 2PP’s (Personalisation and Perception of Value)
of a business and the BRAND MARKETING of its business name, products and services.
‘Made in America’ cannot compete against ‘Made in China’ because they do not comply the
2PP’s and America’s EXISTING TAXES make uncompetitive their Volume/Cost/Price MIX
and Export COST INDEX.
ONLY LIBERTY TAX removes these EXISTING TAXES and only adds a single one-digit
LIBERTY TAX to give reduced PRICES inclusive of LIBERTY TAX and have ‘Made in
America’ replace ‘Made in China’ to MAGA as you PROMISED.
Rolls-Royce cars original owned in Britain now wholly owned by BMW in Germany. Rolls-
Royce cars are exclusively manufactured in England. All Rolls-Royce cars are hand-built,
with each car customized to the customer’s specification
In 2024, Rolls-Royce sold 5,712 cars, achieving its third-best annual sales record.
After China, Germany with a much higher Export COST INDEX than the USA, is the World’s
biggest exporter by volume and the BEST BRAND MARKETER.
My first experience with 2PP’s was in the Tourism Industry in the 1960s. As a Chartered
Accountant Auditor, working for an International Firm of CAs, I got the job of investigation into
suspected fraud at a restaurant. The Owners also owned and operated a fishing trawler that
supplied seafood to the restaurant. They said the catch from the trawler did not reconcile with
the quantities sold on the plates and at outside take-away counter. They provided a photo of
the Manager. The Client was advised the investigation would start on a Monday and the
Report provided on the Friday. The fee was agreed including a daily dinner allowance.
On day one I booked a table for dinner at the opening time. When I arrived the outside take-
away counter was busy. I sat in my car to monitor the sales. Two Policemen came and were
handed a newspaper wrapped package, but no money changed hands. This was Question
No1 for the Manager. When I entered the restaurant, which was not busy, I was directed to a
table by a waiter. I ordered a main meal. Guests came in and were directed to their
Numbered tables by the Manager. I noticed they ordered entree’s, mains and expensive
bottle of wine. I decided to delay my departure and ordered a desert. The Guests I were
watching ordered deserts and a second expensive bottle of wine. I ordered a coffee with a
port. They ordered coffee with cognac. I noted the Table Numbers of these Guests and the
time. I had a meeting with the Manager and inspected the till rolls and discovered that for the
Numbered Tables two main meals were provided but only one charged and paid for. I
compared the till rolls for Numbered Tables with other tables where two main meals were
ordered and paid for. The total bills for the Numbered Table were higher than for the other
tables. This was Question No 2.
I asked the Manager Question No1. He replied that Police were causing problems for guests
leaving the restaurant. The Police said this would go away if they were provided free
seafood. The Manager said he agreed in the best interest of the business. I asked him
Question No 2 and he replied this is for the Owners. The Owners said they had been asked
by a B&B business to provide their Guests with two main meals at an agreed price but only
charge for one, on the basis that these Guests would order other items from the menus.
When trialled this proved successful for ALL. I gave the Clients my Report and they gave me
a cheque for the agreed fee. They explained that their restaurant is fully booked out by B&B
guests paying more than guests who pay for two main meals, because of the Personalisation
and Perception of Value of B&B Guests. From the 1930s “It’s not what you do but the way
that you do it”.
I have applied this 2PPs lesson to our past and present Tourism Industry businesses.
Please see https://2percent-liberty-tax.com
Derek Smith CA
Your waiting Aussie Mate.