Michaela Merz


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Segeln


IMG_20160811_190224Ich habe keine Ahnung warum mich das Wasser und der Wind fast magisch anziehen. Es ist einfach so.

Vom Wasser habe ich Respekt aber nie Angst. Der erste Schwimmkurs in den mich meine Eltern geschickt hatten, hatte es trotz drastischen Methoden nicht geschafft, mir meine Liebe zum Wasser auszutreiben. In Erinnerung habe ich einen schreienden Trainer der uns ins tiefe Wasser geworfen hatte und verlangte, dass wir auf die andere Seite des Beckens schwimmen um Vertrauen zu gewinnen. Continue reading


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Sailing


IMG_20160811_190224I have no idea why I am drawn as if by magic to wind and water. It just happens.

I have respect for water, but never fear. Despite the drastic methods, the first swimming course, to which my parents had sent me, did not succeed in diluting my love for water. I can remember a screaming trainer, who had thrown us into the deep-end and insisted that we swim to the other side of the pool to gain confidence. That was difficult, because we didn’t really know how to do so. Continue reading


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Irish company law changes


Irland_Christian Neßlinger_pixelio.deTax authorities across the Organisation for Economic Cooperation and Development (“OECD”) increasingly expect organisations to be able to confirm that tax risks are appropriately managed. Various measures are being introduced by tax authorities that aim to encourage good tax governance and the implementation of strong tax control frameworks. Continue reading


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Doctoral Assistant in Tax Policy as part of a collaboration with the Centre for Tax Policy and Administration of the OECD in Paris


Schweizerische Vereinigung SteuerrechtNew collaboration project with the OECD relating to the Taxation of Household Savings in the framework of Automatic Exchange of Information (AEOI). Continue reading


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Cesspit


wolfgang teuber_pixelio.deMy mother’s neighbour is wonderfully gifted manually. His father was a chimney sweep and he is a trained carpenter. He renovated his huge house himself. Although he didn’t really know the occupation, he taught himself from books. Everything didn‘t always run without problems and at the first attempt, but the results speak for themselves and the costs were not unreasonable, as he is accustomed to say. Continue reading


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Die Abwassergrube


wolfgang teuber_pixelio.deDer Nachbar meiner Mutter ist ein unheimlich handwerklich begabter Mensch. Sein Vater war Kaminfeger und er ist ein gelernter Tischler. Sein riesengroßes Haus hat er selber renoviert. Den Beruf den er eigentlich nicht kannte, hatte er sich aus Büchern selber beigebracht. Nicht immer ist alles unproblematisch und auf Anhieb gelaufen aber die Resultate lassen sich sehen und die Ausgaben haben sich in Grenzen gehalten, wie er zu pflegen sagt. Continue reading


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Indirect Tax Newsletter & Customs, FTP, WTO Newsletter – INDIA – July 2016


Indirect Tax Newsletter India

The newsletters cover and explain important judicial and legislative developments under the Service Tax, Central Excise, VAT/ CST and Customs Acts, Foreign Trade Policy & WTO provisions.

Please click here to read the full “Indirect Tax Newsletter”.

PwC Indirect Tax Newsletter – July 2016

Please click here to read the full “Customs, FTP & WTO Newsletter”.

PwC Customs, FTP & WTO Newsletter – July