Aldha Solina LONA, Maria Magdalena LINO, Petrus de ROZARI
This research aims to determine the role of the Regional Revenue Agency of Kupang City in increasing land and building tax revenue in Maulafa District, Kupang City, and to identify factors that are obstacles to increasing PBB revenue. The type of approach used in this research is descriptive research using a qualitative approach. The research informants were nine people, and purposive sampling was used to take informants. In this research, there are four focuses to look at the role of the Regional Revenue Agency of Kupang City in increasing Land and Building Tax Revenue in Maulafa District, Kupang City, namely planning, determining targets for determining Land and Building Tax at the Regional Revenue Agency of Kupang City does not involve lower-level employees in this case officers in the field. First, distributing and billing are carried out in 9 sub-districts for three months starting from the issuance of the PBB SPPT. Second, the PBB and BPHTB sectors formed collection groups for several sub-districts to collect receivables and PBB for the current year. Third, the implementation of Land and Building Tax Services Role Model Week. Fourth, Bapenda collaborates with Law Enforcement Officials (APH), namely Satpol PP and the Prosecutor's Office. Several inhibiting factors that are often faced in efforts to increase Land and Building Tax revenues in Maulafa District, Kupang City, are Double-printing of PBB Tax Payable Letters, Unclear Taxpayer Addresses who are domiciled outside the region and data in Payable Tax Returns that are not up to date.
In Agassi v Robinson (Her Majestyʹs Inspector of Taxes), a majority of the House of Lords found that payments under two sponsorship contracts between a company owned and controlled by Mr Andre Agassi, (Agassi Enterprises Inc) and Nike Inc and Head Sport AG were assessable under UK tax law. This was so despite (i) none of the parties to the contracts was resident, nor domiciled, in the United Kingdom and (ii) none of the payer companies conducted business, directly or indirectly, through branches/agencies in the United Kingdom. The article considers whether the Australian Taxation Office could similarly assess non‐resident sports‐persons, like Mr Agassi, personally, and/or entities they control, on payments made under sponsorship agreements with a company such as Nike Inc. While the preferable view is that such payments are not sourced in Australia, Australian source rules are so ill defined that there is some basis for asserting such payments are sourced in Australia.
This article discusses the effect of the capital gains tax legislation on a resident Australian taxpayer who ceases to be a resident of Australia for taxation purposes. It is the object of this paper to review whether the capital gains tax legislation as it relates to non-residents provides scope for tax planning and/or avoidance.
In July 2025, Austria implemented the most comprehensive real estate transfer tax (RETT) reform of the last decade. It builds, in particular, on heavier taxation of share deals and is expected to generate significant additional revenue. Contrary to previous reforms, however, it is not based exclusively on German legislation, but also on other legal systems. As the new rules were incorporated into Austrian law without clear coordination, their interpretation remains unclear, which increases their complexity and creates legal uncertainty. This article provides an overview of the RETT reform and an initial analysis.
The chapter examines how payment providers (PayPal, Visa and MasterCard) and advertising intermediaries (Google, Yahoo and Microsoft) police websites selling or advertising counterfeit goods through non-legally binding agreements. These agreements essentially institute controversial provisions from the failed Stop Online Piracy Act. Payment and advertising intermediaries withdraw their services from websites selling counterfeit goods (termed ‘infringing websites’), thereby throttling the sites’ revenue. Major payment providers are especially powerful regulators as they can starve sites of revenue by terminating their payment services, which can be difficult to replace given the significant market share controlled by Visa, MasterCard, and PayPal. Macro-intermediaries’ latitude in designating certain content or behavior as ‘inappropriate’ for their platforms raises serious questions about unfair regulatory behavior that may inadvertently – or, more troublingly, deliberating – target lawfully operating sites. The chapter’s case studies examine a U.S. payment-termination program and programs (one in the U.S. and the other in the U.K.) to terminate digital advertising services to infringing sites.