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The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM).

Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. Data analysis technique used is descriptive statistics and comparison analysis. Research conducted at the Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II.

The results show that the changes of non-taxable income in 2013 and 2015 did not affect the receipt of Income Tax Article 21 but the growth is slowed, while the receipt of Income Tax Article 25/29 increased.

Value added tax and luxury sales tax receipts, increasing every year, slowed down in 2013, but increased higher in 2015.

The purpose of this paper is to provide a comparative analysis on the regulation, the applicable law and the tax treatment in the operations of NPOs in developing countries.

A comparative analysis in term of NPOs legal framework governing the formation, existence, restriction and fundraising of NPOs, as well as the tax treatment for the NPOs.

The findings suggest that regulations of NPOs in these countries exhibit a mixed picture with respect to the establishment, operation, affiliation and fundraising, as well as their tax incentives and preferences. In some countries, NPOs have fewer restrictions and are eligible for generous tax incentives, while for other countries, various restrictions and lack of incentives are the norms. The legal frameworks for NPOs are burdensome and, to some extent, do not reflect the importance of NPOs as partner for development of society. The findings also suggest that tax treatments in these countries vary from simple to complex coupled with obscure tax exemptions rules.

Around the globe, authorities and society are increasingly acknowledging the important role of NPOs in dealing with social needs from basic poverty, health and sustainable environments. This study’s focus on NPOs regulation will provide an understanding for authorities to design an appropriate framework for the growth and vibrancy of the NPOs.

The subject area is international business and global operations.

The study includes BSc, MSc and MBA students and management trainees who are interested in learning how an industry can be assessed to make a decision on market entry/expansion. Even senior management teams could be targeted in executive education programs, as this case provides a detailed procedure and methodology that is also used by companies (multinational corporations and small- and medium-sized enterprises) to develop strategies on corporate and functional levels.

A group of five senior executive teams of different Swiss luxury and lifestyle companies wanted to enter the Middle East market. To figure out the optimal market entry and operating strategies, the senior executive team approached the Head of the Swiss Business Hub Middle East of Switzerland Global Enterprise, Thomas Meier, in December 2012. Although being marked with great potential and an over-proportional growth, the Middle Eastern luxury market contained impediments that international firms had to take into consideration. Therefore, Thomas had to analyze the future outlook for this segment of the Middle East retail sector to develop potential strategies for the five different Swiss luxury and lifestyle companies to potentially operate successfully in the Middle East luxury and lifestyle market.

The study identifies barriers and operations challenges especially for Swiss and other foreign luxury and lifestyle retailers in the Middle East, understands the future (2017) institutional environment of the luxury and lifestyle retail sector in the Middle East and applies the institutions-resources matrix in the context of a Swiss company to evaluate the uncertainties prevailing in the Middle East luxury and lifestyle retail sector. It helps in turning insights about future developments in an industry (segment) into consequences for the corporate and functional strategies of a company.

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CSS 5: International Business.

Budgets for the past two or three years have tended to be dominated by speculation and anticipation of alterations in the rate of value added tax. This has led to a number of curious ups and downs in sales of items like durables. This year, however, all eyes are on the prospects for income tax reductions, and the major stores groups are already counting the extra money. Some very lofty figures for volume growth in sales — some as high as six or seven per cent have been bandied around, but it now appears that the budget is likely to be less reflationary than originally expected, although still good news for the UK's retailers who have not seen a sustained upturn in spending since 1972. Nonetheless the retailers themselves seem to be cautious on the prospects for the year. The recent annual statement from Woolworth's chairman demonstrated that if we are having a consumer boom Woolworth for one has not seen much of it. Government statistics would appear to dictate a cautious line as well. Christmas turned out, belatedly, to be good. January was poor with no discernible volume growth over the sales figures for the previous year. But February was good again, with volume sales at 106.5 as against 104.5 the previous year. But there may be signs that consumers are becoming more confident. The credit figures for January were higher than for some time, indicating that the spending public is expecting things to get better this year. The classic cyclical items such as electricals and white goods will undoubtedly do well in 1978. Merchandisers in the semi luxury and luxury areas that always benefit when disposable income goes up should also flourish. But the food retailers seem destined to find their margins squeezed on account of the price war that is raging in the High Street supermarkets. Furniture sales, where there must be a substantial pent up demand following several years of restraint, should also show a recovery. Unlike the last period when retail shares were showing, as a whole, a good premium to the rest of the stockmarket, major food retailers such as Sainsbury and Tesco now have price earnings ratios of less than 10 on an historic basis, while British Home Stores and Marks & Spencer have ratings of 15 and 18 respectively. Clearly the stockmarket is expecting some good 1978 results from the non‐food sector, but is still doubtful about the impact of the price war on the supermarket companies.

China represents around 20% of the world's population, and her economy is still performing well under economic crisis. Historical events have shaped different parts of China with different economic developments and cultural encounters. The most prominent difference is between Hong Kong and the Mainland. This chapter would like to examine the development and issues of fashion retailing in China. For better understanding, this chapter starts with a brief discussion on apparel industry development and fashion culture in Hong Kong and the Mainland, follows by historical development and then presents systems of fashion retailing in both Hong Kong and the Mainland. Desktop research and exploratory research techniques were employed. Stores of international fashion luxury brands in Hong Kong, Shanghai and Beijing were visited. Comparison of branding issues, particularly for luxury market in Hong Kong and the Mainland are discussed, so are future directions of fashion retailing in these places.

Through a critical review of the impact of luxury international business, this study aims to contribute to an understanding of business activities that depend on an unequal distribution of income and wealth.

Drawing on a wide range of academic and practitioner literature, this study adopts a critical luxury studies approach to provide an assessment of the economic and social impact of luxury international business.

Luxury is an increasingly important sector of the economy, which contributes to the welfare of increasing numbers of people across the world. Alongside its dependence on an unequal distribution of income and wealth and the negative aspects to which this gives rise, luxury business generates significant benefits to the economy and society through promoting economic growth, innovation, cultural enrichment, improved quality of the built environment and environmentally sustainable business practices. Nevertheless, an appropriate level of regulation and taxation on the excesses of contemporary luxury consumption could improve the welfare of all. Hence, luxury international business warrants investigation by critical scholars who recognize the complexity of the benefits and dark sides arising from luxury.

This study draws on an extensive review of academic and practitioner literature. However, primary research is required to investigate further the key issues identified.

Through an exploration of the impact of the production and consumption of luxury, this study reveals how luxury businesses serving the super-rich can contribute to the welfare of society whilst also giving rise to negative outcomes.

By adopting a critical luxury studies approach, this study offers an original contribution to the field of international business and introduces avenues for future critical international business research.

Fiscal stress has forced local governments to pay increasing attention to revenue trends and has increased the importance of financial forecasting in local government. After reviewing the role of revenue forecasting in financial planning and discussing the use of regression and econometric analysis in revenue forecasting, this article applies this technique to forecast several key revenue components in a medium-sized city. Three general conclusions may be drawn: (1) systematic revenue forecasting and long-range planning are necessities, not luxuries, (2) risk aversion to "technical" revenue forecasting can be overcome, and (3) the implementation of a systematic revenue forecasting system does not require a battery of "rocket scientists." As municipal revenue bases come to rely less on relatively stable property taxes and more on less stable sources such as sales taxes, fees, and charges, the use of a regression and econometric based model should prove increasingly fruitful.

Examines the changing trends in world Cognac sales, and the potential of emergent markets — particularly China — as trade and tariff restrictions change and world politics make these alternatives more receptive to the West.