Michaela Merz


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50,000 a year


138265_web_R_K_B_by_S. Hofschlaeger_pixelio.deIn 2016 I welcomed with enthusiasm the fact that I had crossed the 100,000 limit or 100,000 readers. Although I have never discovered who was actually responsible for this.

And now already the next celebration. Since the beginning of the year more than 50,000 readers have visited this site. Continue reading


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50’000 pro Jahr


138265_web_R_K_B_by_S. Hofschlaeger_pixelio.deIm Jahre 2016 habe ich mit Begeisterung die Überschreitung der 100’000 Grenze respektive der 100’000 Leser begrüsst. Obwohl ich nie erfahren habe, wer dafür eigentlich verantwortlich war.

Und jetzt schon mal das nächste Jubiläum. Mehr als 50’000 Leser haben seit Anfang des Jahres diese Seite besucht. Continue reading


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Bahrain – one step closer to the introduction of VAT as from 1 of January 2019


barhainflagBased on media news available in Arabic media, the Bahrain House of Representatives has voted in favour of  the VAT Law last week.

The news also confirmed that the VAT will be effective on 1 January 2019.  Continue reading


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LIECHTENSTEIN: Liechtensteinische Steuerkonferenz 2018


Die Liechtensteinischen Steuerkonferenz findet wieder statt.

Wann: 27. November 2018
Wo: Rathaussaal, Stätdle 6, 9490 Vaduz

Um mehr über die Agenda, die  Biographien der Speaker sowie Informationen zur Anmeldung zu erfahren, klicken Sie gerne hier. Continue reading


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EU – Council agrees short-term VAT fixes as from 1 of January 2020


euro-comPlease find attached a press release as published last week by the European Council. This concerns so called “Quick Fixes” aimed to be implemented as per 1 January 2020 (and as an interim step towards a definitive EU VAT system). Due to the numerous discussion around the definition, the “Certified Tax Person (CTP)” concept has been postponed and will likely be part of the definitive VAT regime.

On 2 October 2018, the Council agreed on four adjustments to the EU’s current VAT rules to fix specific issues. Continue reading


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India – tax at source of electronic services at 1% as of 1 of October


india.pngThe e-commerce space in India has always been subjected to scrutiny and litigation from an indirect tax perspective. With a view to monitor transactions done through e-commerce operators, the GST regulations have vested e-commerce players with additional compliance burden.

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Water-skiing in autumn


It is the end of September. Thy sky is grey and cloudy and the wind is blowing strongly. I have to be honest and say that this Sunday morning I don’t feel like going on the lake to experience the joy of water-skiing. I would have preferred it if, because of the high wind, it were cancelled. I didn’t dare to call it off myself, because I would have to pay for the hour and in addition would have looked like a failure and wimp. Continue reading