Value Added Tax Refunds for Foreign Tourists: A Global Comparison

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

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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

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