Author: Michaela Merz

Paris

Michaela MerzLeave a comment

Vor Jahren sah ich das Programm von Massimo Rocchi, das von Frankreich handelte. Es faszinierte mich, wie er die Franzosen beschreibt. Für ihn sind sie die ,,grande nation, . Alles ist gross, monumental, fast schon theatralisch. Das trifft sicher auf Paris zu.

Ich habe Paris schon unzählige Male besucht. Ungern geschäftlich und liebend gerne privat. Stau vom Flughafen in die Stadt gibt es fast immer. Unsicherheit, ob die Taxifahrt 40 Minuten oder 2 Stunden dauern wird. Viele, die kein Wort Englisch beherrschen.Read More »

Paris

Michaela MerzLeave a comment

Years ago I saw Massimo Rocchi’s programme that dealt with France. How he describes the French fascinated me. For him they are the ,,grande nation»». Everything is big, monumental, almost theatrical. That certainly holds good for Paris.

I have already visited Paris on numerous occasions. Reluctantly for business and with great pleasure privately. There is almost always a traffic jam from the airport into the city. Uncertainty whether the taxi journey will last 40 minutes or 2 hours. Many, who can’t speak a word of English.Read More »

India – Government issues draft rules for accounts and records, appeals and revision, and advance ruling

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The Central Government has issued draft rules for accounts and records, appeals and revision, and advance ruling. This is in addition to rules issued earlier for comments from the stakeholder. With this, the Government has issued most of the rules for the Goods and Services Tax regime.

Please click HERE to read the full News Alert.

 

Bildquelle: Rosel Eckstein  / pixelio.de

Die letzte Wahl

Michaela MerzLeave a comment

Am Sonntag habe ich die Sonnenstrahlen in einem kleinen Café am Seeufer genossen. Mein Jüngster spielte auf dem nahegelegenen Spielplatz und ich hatte einen der seltenen Momente, wo ich einfach Leute rund um mich herum ziellos beobachten konnte.

Am Tisch neben mir sassen zwei ältere, zierliche Damen, eine mit einem kleinem Hut. Am nächsten Tisch sass ein Herr bei der Lektüre der Sonntagszeitung, dann ein jüngeres Paar mit verliebten Blicken und endlosen kleinen, hungrigen Berührungen, zwei junge, tratschende Freundinnen, herausgeputzt wie auf einer Modenschau, an zwei Gläsern Prosecco nippend.Read More »

The last choice

Michaela MerzLeave a comment

On Sunday I enjoyed the sunshine in a small café beside the lake. My youngest was playing in the play area close by and I had one of those infrequent moments, when I could just watch the people around me aimlessly.Read More »

UK – HMRC publish internal guidance on VAT recovery by Holding Companies

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I wanted to alert you to the final published guidance issued by HMRC on the VAT recovery of holding companies.  The final internal guidance has confirmed when VAT recovery on acquisition costs should be possible, which is in line with the previous transaction cost VAT advice provided by PwC.Read More »

Poland: new road transport monitoring obligation

Michaela Merz1 Comment

Act from 9th March 2017

The new Polish Act regarding the road transport monitoring was announced in the Polish Journal of Laws on 3rd April 2017, however the effective date of the abovementioned Act is 1st May 2017. The Act is primarily designed to seal the VAT system, thus marginalizing the financial benefits of the “grey area”. Read More »

The drawbacks of buying by internet

Michaela MerzLeave a comment

I need a ticket from Nürnberg to Zürich. I can either take the bus and chug through the countryside for 8 hours – which would be the cheapest – or for 70 Euros I can fly but then I would have to take a flight at 7.00am. On Easter Monday not really an idea to get enthusiastic about. Read More »

Die Tücken des Internetkaufes

Michaela MerzLeave a comment

Ich brauche ein Ticket von Nürnberg nach Zürich. Ich kann entweder den Bus nehmen und 8 Stunden durch die Gegen tuckern, das wäre am billigsten oder ich kann auch für 70 Euro fliegen aber da müsste ich den Flug um 7 Uhr am Morgen nehmen. Am Ostermontag keine Idee für die man sich einfach begeistern kann. Für eine spätere Abflugzeit erhöht sich der Preis empfindlich. Read More »

Australia – Introduction of Diverted Profit Tax legislation as from 1 of July 2017

Michaela MerzLeave a comment

The Australian Diverted Profits Tax (DPT) has now been legislated. It is the most expansive cross-border tax change in Australia for many generations. The new tax is broadly written and there are very limited exemptions.

It was originally announced that the DPT would be based on the second limb of the UK DPT. However, the final Australian DPT now diverges significantly from the UK DPT. Read More »