Michaela Merz


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New Yorkers


They’re so nice! I was looking for 1500 Broadway, in the middle of New York, in the heart of Times Square. That seems to be so easy. The building is here and huge but I simply cannot find the entrance. I look around helplessly and cluelessly and barely a minute passes when a young man approaches me.

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Die New Yorker


Sie sind so nett. Ich suche 1500 Broadway, in der Mitte von New York im Herzen vom Times Square. Das scheint so einfach zu sein. Das Gebäude ist da und riesig aber ich kann den Eingang einfach nicht finden. Ich schaue ratlos und suchend umher und es vergeht kaum eine Minute da ein junger Mann mich anspricht.

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Canada – Quebec – Tax obligation of 9,975% for non-resident providers of digital services as of 1st of September 2019


Effective September 1, 2019, certain suppliers that reside outside Quebec and non-residents of Canada that are registered for Goods and Services Tax/Harmonized Sales Tax (GST/HST) who make supplies of corporeal moveable property, intangible personal property (IPP) and/or services to individual consumers in Quebec and certain operators of digital platforms may be required to be Quebec Sales Tax (QST) registrants. Continue reading


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Nigeria – 7.5% value added tax (“VAT”) rate proposed from 1st of January 2020 with new VAT obligations for delivery of e-commerce goods and services transactions


From 1 January 2020, there is a proposal to increase the VAT rate from 5% to 7.5%. The change in the VAT rate would coincide with an imposition of registration and filing obligations for foreign services providers, including technology services providers. Continue reading


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Norway – Registration obligation for non-resident companies as of 1st of April 2020 for delivery of more than USD 5,500 in B to C sales


From 1 April 2020, the Norwegian government is proposing to make changes to the Value Added Tax (VAT) rules that apply to non-resident businesses selling and shipping directly to consumers in the country. Continue reading


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New York – Erster Advent


Ich habe grossen Respekt vor der Anreise in die USA. Es ist wie eine Wundertüte und man weiss nie so genau was man bekommt. Es kann sehr schnell gehen und nach 15 Minuten ist man raus, oder man kann stundenlang auf den Einlass warten.

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New York – First Advent


I have a lot of respect for the entry into the USA. It is like a goodie bag and you never really know what you’ll get. It can go very fast and you can be out after 15 minutes or you can wait hours before you can enter. Continue reading