Michaela Merz


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Marta, the entrepreneuse


I have known Marta as long as I can remember. We went to kindergarden together and both suffered under the strict regime of the time. After lunch we had to lie down and sleep. Marta and I could never sleep. The teacher covered our faces with a sheet. I hated it and struggled against it. Marta also didn’t want to sleep but she did not resist. She said, that didn’t help, and she could use the time better to think about how she get hold of the two red marbles of our sleeping fellow student, Jacob. Continue reading


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Marta die Unternehmerin


Ich kenne Marta solange ich mich erinnern kann. Wir haben zusammen den Kindergarten besucht und unter dem damaligen strengen Regime gelitten. Nach dem Mittag mussten wir uns schlafen legen. Ich und Marta konnten nie schlafen. Die Lehrerin hat uns mit einem Tuch das Gesicht bedeckt. Ich hasste es und kämpfte dagegen an. Continue reading


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Japan – Consumption tax filing obligations for digital service providers


Japan has implemented new regulation for x-border digital service where the B2C digital services by offshore service providers to Japanese customers are subject to Japanese consumption tax.
As the filing due date for the company whose fiscal year end is December is 28 February, please find HERE a quick Web Video as an alert. Continue reading


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EU – TP adjustments and custom value – The impact of Hamamatsu Photonica Deutschland GmbH (C-529/16) under the Union Customs Code and what does it mean in detail


The Hamamatsu case, in essence concerns the question whether, in order to establish the customs value, it is allowed to use an agreed transaction value (with Customs), which consists of the amount (price) initially invoiced and declared at import, Continue reading


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India – Trade discounts are permissible deductions from total turnover and cannot be disallowed as original tax invoice issued did not indicate discount


The tax authorities have always disputed the claim of post-sale trade discounts (cash or quantity discounts) claimed by the taxpayers on the ground that the said discounts were not linked to any sale invoices. Hence, claim of deduction towards such discounts from the sales turnover were disallowed. Continue reading


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Tax technology webcast series


Digital technology is transforming the way in which organisations manage their tax affairs. Are you curious about what the future holds? Sign up now for our upcoming series of tax technology webcasts.

Managing tax and customs internationally has become a real handful. Especially with growing regulatory and cost pressure increasing the workload involved but making it harder to get additional staff. Continue reading


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Ich komme nicht mehr nach


Mein Jüngster und ich waren am Sonntag mit den Trottinettes in der Stadt unterwegs. Das lieben wir beide. Wir fahren ohne Ziel quer durch und entdecken neue Sachen. Zwei Steinschlangen hoch oben auf der Fassade, die Ausstellung der Wolf in der Schweiz im Zoologischen Museum, ein lustiges Plakat voll von Gebissen an der Weinbergstrasse. Continue reading