Zusammenfassung Der Wettkampf auf dem touristischen Markt wird immer härter, sodass Mitarbeiter und besonders deren soft skills zum entscheidenden Faktor für die Gästezufriedenheit werden. Was verlangt dieser Anspruch von den Mitarbeitern, wie gehen diese mit den Anforderungen um und was...

Zusammenfassung Der Beitrag untersucht das Bild der Deutschen vom Gardasee in der Phase der Durchsetzung des Massentourismus in der zweiten Hälfte des 20. Jahrhunderts. Der Gardasee war eine der ersten Auslandsdestinationen und ein wichtiges Scharnier zwischen Bildungs- und Badeurlaub, Alpen-...

Purpose Value added tax (VAT) is an indirect tax that is payable upon the consumption of goods and services. Recently, the Government of Mauritius has introduced a new set of rules to extend the VAT system to non-resident providers of electronic services to consumers based in Mauritius. The...

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.

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...

The article discusses how the introduction of common European Union tax (VAT) regulations may affect the voluntary sector in Sweden. Historically nonprofit organizations in Sweden have enjoyed tax exemption given that their activities are considered to be of a common good purpose. The Commission...

Abstract After decades of strict charitable solicitation regulation, the Chinese government has recently begun to experiment with fundraising policy reforms in some local jurisdictions. In this comparative study of two metropolitan cities, Shanghai and Guangzhou, we examine the nature, content,...

Purpose This study aims to examine the development of a social enterprise in China’s tourism industry by analyzing the coevolution of the social entrepreneur and the social system. Design/methodology/approach Purposeful sampling was used to select 1kg.org as a single-case study. Semistructured...