As of January 2015, the Czech Republic plans to introduce a third VAT rate of 10% in addition to the existing standard VAT rate of 21% and the reduced rate of 15%. The new VAT rate will apply to drugs, books and baby food.
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His parents were from Russia. Leon was born in Romania and as they were a very wealthy family, Leon learnt German from his German speaking nanny. During the Second World War the family had to flee to England and on top of his three languages Leon also learnt English.Read More »
Seine Eltern kamen aus Russland. Geboren wurde Leon in Rumänien und da sie eine sehr wohlhabende Familie waren, lernte Leon von seinem deutschsprachigen Kindermädchen noch Deutsch. Während des Zweiten Weltkrieges musste die ganze Familie nach England fliehen und zu Leon seinen drei Sprachen kam noch Englisch dazu.Read More »
In our street the water pipes below the street were replaced. This is for sure necessary and to be welcomed but for me as a resident it meant incredible two years of noise, a road which could hardly be used and lots of trouble with an often closed access road. I did not enjoy it. After half a year I was fed up and had little understanding for the construction workers.Read More »
Bei uns in der Strasse wurde die Wasserleitung unter der Strasse ersetzt. Das ist sicher notwendig und begrüssenswert, aber für mich als Anwohnerin bedeutete es unglaubliche zwei Jahre Lärm, kaum befahrbarer Weg und eine Menge Ärger mit oft versperrter Zufahrt. Ich habe es nicht genossen. Nach einem halben Jahr hatte ich die Nase voll und wenig Verständnis für die Strassenbauarbeiter.Read More »
Currently the B2C supply of services by a non-established company to Japanese customers is not subject to Japanese consumption tax (JCT). This provides competitive advantage to non-established service providers of electronic services compared to Japanese businesses. Since the JCT rate increased from 5% to 8%, with another increase to 10% estimated from 1 October 2015 this advantage is increasing further.Read More »
IRS (internal revenue service), the US tax authority, published this year (March 25, 2014) a clear guidance (Notice 2014-21) on how the tax principles apply to transactions involving bitcoins and other crypto currencies. It is not a new law but just an interpretation of how the existing law should be applied to the new technology. It describes how Bitcoin and other crypto currencies transactions should be taxed. Read More »
I would like to share with you the latest news on a CJEU decision:
Services supplied by a non-EU headquarters to its EU branches are subject to VAT
The Court of Justice of the European Union (CJEU) recently handed down a controversial decision in a significant case on whether VAT is chargeable on the recharge of the costs incurred by a non-EU headquarters to an EU branch which is a part of a VAT group.
For further details please click here
I went to the concert of Pharrell Williams. I was really enjoying it. His song “Happy” made me feel well. A few sounds and a voice and the world looked better. I took the car and had to back into a parking space on the right in a steep road. I never said that I am good at it but after so many years driving the car I developed a strategy how to park successfully despite the missing three-dimensional vision. Read More »
Ich bin zum Konzert von Pharrell Williams gegangen. Und ich habe mich richtig gefreut. Sein Lied „Happy“ bewirkte, dass ich mich wohlfühle. Ein paar Töne und eine Stimme und die Welt sieht besser aus. Ich nahm das Auto und musste es rechts rückwärts in einer steilen Strasse einparkieren. Ich habe noch nie behauptet, dass ich es gut kann, aber nach so vielen Jahren Autofahren habe ich eine Strategie entwickelt wie ich es trotz fehlenden dreidimensionalen Sehens erfolgreich machen kann.Read More »
PwC Switzerland ITX
Michaela Merz 