Michaela Merz


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Romania – VAT split payment postponed till 2019


The Romanian senators from the budget finance committee discussed and proposed some amendments related to the VAT split payment system.

On 10 October 2017 the senators decided to return the proposed amendments to the budget finance committee for a week to clarify the effective impact of this measure on the Romanian State Budget (in case the system will be applied only to a limited number of companies and not in a generalized form). Continue reading


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The fire


I look at the pictures of the forest fires and can’t help thinking what it’s like when at an instant’s notice one has to leave behind everything one has built up and leave it to its destruction. And that is probably still the better scenario than having to flee for one’s life.

As I have spent my life in regions where there has not been a shortage of rain, I couldn’t really appreciate how quickly something like this happens. Continue reading


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Das Feuer


Ich sehe mir die Bilder der Waldbrände an und muss denken, wie es ist wenn man alles was man aufgebaut hat innerhalb von kurzer Zeit verlassen und dem Niedergang überlassen muss. Und das ist wahrscheinlich immer noch das günstigere Szenario, als um das eigene Leben fliehen zu müssen.

Da ich mein Leben in Gegenden verbrachte wo es an Regen nicht gemangelt hatte, konnte ich mir nie so richtig vorstellen, wie schnell so etwas vor sich geht. Continue reading


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Being a leading advisor


When in 2002 I was first selected as one of the leading advisors in Switzerland, I almost burst with pride. Who is not pleased to receive praise.

It was not until later that I understood that many of these rankings have little to do with quality, that one can simply buy a placing and that much can be influenced.

My mentor at the beginning of my career was a Tax Partner close to retirement. Continue reading


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Ranking der Steuerberaterinnen


Als ich 2002 das erste Mal zu einem von dem führendem Steuerberater der Schweiz gewählt wurde, bin ich fast vor stolz geplatzt. Wer hat es nicht gerne, gelobt zu werden.

Erst später habe ich verstanden, dass viele dieser Rankings mit Qualität nicht viel zu tun haben, dass man ein Platz einfach kaufen kann und dass sich vieles beeinflussen lässt. Continue reading


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World Wide VAT 2017 – The international VAT forum


About the event

Eight years ago, we launched our World Wide VAT forum with the aim of providing our clients with insights on the latest global trends in indirect taxation (VAT/GST/sales tax/excise taxes) and creating a platform where tax professionals dealing with similar international indirect tax issues can meet. Continue reading


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EU – proposal for the Definitive VAT system for Cross Border EU Trade


As part of the VAT action plan as launched on 7 April 2016, the EU Commission announced a legislative Proposal for the Definitive VAT system for Cross Border EU Trade. This proposal  introduces the cornerstones of the Definitive VAT system for Cross Border B2B EU trade[1]. Continue reading