Purpose This paper aims to elaborate the reasons why Indonesia needs Law on Fintech. This paper also identifies the flaws in the existing regulations and policies on Fintech, and it also proposes an ideal framework for a fintech law as a strategy to strengthen consumer protection and to...

Tax and social security contributions are part of the cost to employers of expatriate employment. Some questions are asked relating to how this cost can be minimised.

The 1988 Finance Act has a number of implications for the taxation of expatriates of UK origin. The main changes are outlined and the main groups of individuals who benefit or not are assessed. Some possible areas for planning maximum tax‐effectiveness are focused on.

Since 1993 the UK has used a “banded” property tax as opposed to discrete values for the assessment of residential property. Explains both the advantages and disadvantages of the system. In addition, summarises the main results of empirical research into the use of banded property values...

Examines the current status of Internet tax both in the USA and Europe to ascertain, if, indeed, leveling the playing field is required or if milking the cash cow is in order. It also examines legislation and court rulings from the USA and Europe and examines some of the possibilities for the...

Argues that while an expenditure tax would increase the complexity and administrative burdens of taxation, these problems are not overwhelming. The problems which have led others to conclude that an expenditure tax is infeasible, or would result in gross inequities, are ot insuperable. At worst...

Analyses facets of taxation which relate to leases and lease premiums in particular. Considers tax relief, lease premium value shifting, sale and lease‐back, reverse premiums and Capital Gains aspects from the property manager′s perspective. Concludes that there are both pleasant and...

This paper evaluates on a comparative basis three different property tax systems, British, French and Swedish. For this purpose an evaluation model, based on two criteria – namely efficiency and fairness – and on a number of sub‐criteria, is used. A comparison of the systems’ efficiency...