Michaela Merz

Leave a comment

Hungary – New VAT regulations

Referring to my post dated 1 February 2017 regarding “Hungary – changes in 2017” I would like to inform you about the updates related to the online data provision and the threshold for the domestic recapitulative statement. Continue reading

Leave a comment

Turkey – Electronic Transformation

Turkish Tax Authorities have an ambitious plan to shift paper obligations to electronic format.

Tax Authorities have made clear that there is no time to lose in the implementation of their ambitious electronic transformation plan. Continue reading

Leave a comment


Unterwegs mit dem Velo entlang der wilden Maggia im Tessin haben wir mit meinem Jüngsten den freien Tag, die wärmende Sonne, die frische Luft und den Duft der sommerlichen Natur genossen. Es gibt immer etwas zu entdecken und so dauerte es nicht lange und nach etwa einer halben Stunde bremste mein Jüngster bei einem Stein Mosaik am Rande des Velowegs. Continue reading

Leave a comment


Cycling along the wild Maggia in Tessin we enjoyed with my youngest the day off, the warm sun, the fresh air and the scent of summer. There is always something to discover and so it was not long before after half an hour my youngest stopped by a stone mosaic beside the cycle trail. Continue reading

Leave a comment

2. Schweizer MWST-Tagung

Am Thema MWST kommen Sie als Entscheidungsträger heute nicht mehr vorbei.
Komplexität und Intensität steigen, für Schweizer Unternehmen genauso wie für ausländische. Für eine gesunde MWST-Fitness sollte Ihr Unternehmen aktiv bleiben.
Wir zeigen Ihnen, wie. Continue reading

Leave a comment

India – The Government confirmed the introduction of GST as from 01 July and finalises pending rules

After the end of the seventeenth meeting of the GST Council, the Government has categorically reiterated the introduction of GST from 01 July.

Considering the preparedness of the Industry, the GST Council has relaxed the return filing timelines for the first two months after the introduction of GST. The GST Council also finalised five sets of rules (except e-way bills) and the rate of tax on lottery, in addition to amending the rate of tax for the hospitality industry. Continue reading

Leave a comment

China – Compliance

Chinese tax authorities is using technology to improve the efficiency of VAT collection and management – Are you ready for this?

China managed VAT by invoice, therefore VAT invoice management is a key point, and the Chinese tax authorities have been using information technology on VAT collection and management. Continue reading