Michaela Merz


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The lost grandmother


61657_web_r_by_matthias-weggel_pixelio-deI wasn’t late at all. I was perfectly on time for my next meeting when a woman approached me to ask if I could give her directions. She was looking tor Regina Kägistrasse. I had no idea. Continue reading


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Die verlorene Grossmutter


61657_web_r_by_matthias-weggel_pixelio-deIch war nicht spät dran, eher perfekt in der Zeit für meine nächste Besprechung. Da sprach eine Dame mich an und fragte, ob ich wisse, wo die Regina Kägistrasse sei.

Nein, ich hatte keine Ahnung. Continue reading


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Spain – Immediate supply of Information effective as of 1 July 2017


PwC_fl_160mmh_cBelow you will find the publication from our colleagues from PwC Spain regarding the upcoming real time reporting requirements of certain VAT related information to the Spanish tax authorities. The new requirement is effective as of 1 July 2017.

If you have any questions in that regard, please do not hesitate to contact Jesus Diaz De Teran Lopez, Senior Manager PwC Spain on +34 915 684 400 or jesus.diaz_de_teran.lopez@es.pwc.com. Continue reading


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EU – The VAT FE and direct tax PE concepts are drifting further apart: true or false?


webinar-euDo you expect disputes regarding your Permanent Establishment (PE) to increase as a result of the OECD BEPS project? Have you already unexpectedly been qualified as a VAT Fixed Establishment (FE)? Are you aware that the gap between direct tax and VAT is widening in practice, with lower thresholds on a number of fronts? Continue reading


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Annie Leibowitz


annie-leibovitz-6Ich war hungrig nach Eindrücken und Inspiration. Ein mit Kultur vollgepacktes Wochenende musste her.

Ich begann leichtfüssig mit Art on Ice 2017 am Freitagabend. Das ist Unterhaltung der leichteren Art, die Musik der Superklasse und Eiskunstlauf der Weltmeister verbindet. Letztes Jahr war es einfach mitreissend und ich hatte mich sehr gefreut. Wie so oft, wenn die Erwartungen hoch sind, ist die klassische Komposition nicht weit. Ganz nach dem Motto: Die Erwartung wird gefolgt von der Enttäuschung. Continue reading


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Annie Leibowitz


annie-leibovitz-6

I was craving for impressions and inspiration. A weekend packed with culture was called for.

I began fleet of foot with Art on Ice 2017 on Friday evening. That is entertainment of the lighter sort, which combines first class music with world class ice-skating. Last year it was simply captivating and I had enjoyed myself immensely. As so often, when expectations are high, the classical composition is not far away. In line with the motto: expectation is followed by disappointment. Continue reading


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EU – public consultation on reform of VAT rates policy, small enterprise and definitive VAT System for B2B intra-EU transactions in goods


539368_web_r_by_wandersmann_pixelio-deAs you know the European Commission published three VAT-related consultations at the end of last year to prepare its work for the upcoming year. Each of the three consultations relates to a specific set of reforms already announced in the European Commission’s VAT Action Plan earlier this year. The three consultations relate to: Continue reading