Michaela Merz

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Wer einmal schlägt, wird wieder schlagen

Oscar hat auf Vivien eine magische Anziehungskraft ausgeübt. Vivien fühlte sich so lebendig in Oscars Gegenwart. Der Alltag verwandelte sich in ein grosses Abenteuer. Oscar sah die Welt anders als die Mehrheit der Menschen. Er war belesen, bereist, konnte spannend erzählen, war leidenschaftlich, hatte überraschende Ansichten auf alltägliche Dinge und konnte aus dem Nichts eine Zauberwelt entstehen lassen.

Wer wäre da nicht fasziniert. Vivien war 10 Jahre jünger und Oscar erschien ihr wie eine Oase in der Wüste, wie ein unerwartetes Geschenk, das sie überhaupt nicht verdiente. Continue reading

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Who strikes once, will strike again

Oscar had exercised a magical attraction on Vivien. Vivien felt so alive in Oscar’s presence. Daily routine became a great adventure. Oscar saw the world differently from most people. He was well read, had travelled widely, could tell stories excitingly, was passionate, held surprising opinions about every day matters and could conjure up out a nothing a magical world.

Who wouldn’t be fascinated. Vivien was 10 years younger and Oscar appeared to her like an oasis in the desert, like an unexpected present, that she had not deserved. Vivien was surprised that Oscar was interested in her and when they became a pair, she could scarcely believe her luck. The fact that Oscar insisted in keeping their relationship secret didn’t disturb her. Continue reading

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EU – Fraud Assessment and Intelligence Tool (FAIT)

Effective assessment and monitoring of risks associated with business partners

Carousel frauds have recently become a hot topic in Eastern Europe. Tax authorities investigate hundreds of cases and suspicious schemes also based on information received from the VAT control statements. Continue reading

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India – Highlights of mid-term review of Foreign Trade Policy 2015-203


The long awaited mid-term review of the Foreign Trade Policy 2015-20 (the FTP or the Policy) was released by the government. The Policy focuses on expanding market, alignment with GST, data analytics backed policy intervention and trade facilitation with specific emphasis on MSME and labour intensive sectors. Continue reading

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Upcoming webcast: VAT implementation in the United Arab Emirates

With VAT being implemented in the UAE in less than 5 weeks, on the 1st January 2018, PwC is pleased to invite you to this webcast where we will provide you with an overview of the UAE VAT Regulations and highlight the key points and possible gaps between these Regulations and the businesses’ general expectation.  Continue reading

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Invitation: PwC Webinar „How do the new Swiss VAT rules affect my organisation?”

You may be aware that imminent changes in the law governing Swiss VAT (value-added tax) are set to have a major impact on businesses in both Switzerland and abroad. The main change for foreign companies relates to the VAT registration requirement: Continue reading