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Summary 382 posts

ECJ: Of ECJ VAT cases – A single transaction or multiple transactions for VAT purposes?

CPP case (Case C-349/96) Facts Card Protection Plan Ltd. („CPP\"),which is headquartered in the United Kingdom, supplies a service covering the indemnification of cardholders against financial loss in the event of loss or theft of their bank cards and other damages arising on their travels (such as damages related to the finding of lost luggage) under a so-called “Card Protection Plan”.

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RSM Hungary – Audit | Tax | Advisory
RSM Global
RSM
RSM Hungary – Audit | Tax | Advisory
RSM Global
RSM

Emerging markets: judging by GDP

As China’s GDP per capita income is lower than that of Spain, it continues to be misleadingly categorised as an emerging market, despite having the largest economy in the world, a literacy rate of 96 percent and more high speed rail tracks than any other nation. This has drawn me to look at the recent GDP figures released by the OECD, and what they might mean for some of our member firms around the world.

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RSM Hungary – Audit | Tax | Advisory
RSM Global
RSM

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