In an increasingly interconnected world, the mobility of people across borders continues to grow, and with it, the importance of tax policy in influencing international tourism. One such fiscal mechanism that plays a significant role in the travel economy is the Value Added Tax (VAT) refund system for foreign tourists. Designed to stimulate spendin
Insurance Contract Valuation Under IFRS 17
The financial reporting landscape for insurance companies has undergone a significant transformation with the introduction of IFRS 17, the International Financial Reporting Standard for insurance contracts. This new standard, which replaces IFRS 4, aims to bring greater transparency, consistency, and comparability to the financial statements of ins
Strategic Operating Procedures in Digital Wealth Advisory Models
The financial advisory landscape is undergoing a seismic shift, driven by digital transformation and evolving client expectations. Digital wealth advisory models, which leverage advanced technology and data analytics, are at the forefront of this revolution. These models offer personalised, efficient, and scalable financial advice, appealing to tec