Spain

Fernando Matesanz of Spanish VAT Services looks at a case that focuses on the controversial issue of VAT penalties and considers whether the latest judgments from the ECJ are moving towards a harmonised criterion.

Fernando Matesanz of Spanish VAT Services considers whether the VAT regulations for e-commerce will really simplify things for companies.

Jacqueline Doonan, Randy Crooks, and John Breen of Deloitte focus on change management and innovation processes and explain why companies in the transportation and hospitality industry must evaluate financial and tax management strategies accordingly.