Friedhöfe üben eine magische Anziehungskraft auf mich aus. Dies hat einen einzigen Grund. Auf einer kleinen Fläche befinden sich unzählige faszinierende menschliche Geschichten. Erzählen tut sie keiner, es sind die Grabsteine mit Namen, Daten und ab und zu Fotos, die meine Fantasie auf Hochturen laufen lassen. Egal wo ich auf dieser Erde bin, ich besuche dort einen Friedhof, um die kulturellen Differenzen zu spüren und mir unbekannte Geschichten auszudenken. In letzter Zeit begleitet mich immer öfter mein Jüngster und wir denken gemeinsam über Leute nach, die wir nicht gekannt haben, die aber so spannend scheinen, dass es sich lohnt, sich mit ihnen zu beschäftigen.Read More »
Author: Michaela Merz
The death announcement
Cemeteries somehow attract me. There is only one reason for this. On a small surface there are numerous fascinating human stories. No-one tells them, they are the gravestones with names, dates and sometimes photos, which drive my fantasy at full throttle. Wherever I am on this earth, I visit a cemetery in order to feel the cultural differences and think up stories that are unknown to me. Recently my youngest has accompanied me more and more frequently and together we think about people we haven’t known, but who seem so exciting that it seems worthwhile occupying oneself with them.Read More »
Upcoming Webcast – EU – European Commission’s proposed VAT changes for digital businesses
I would like to invite you to the next event in the PwC global indirect tax webcasts series.
Adapting to a changing environment – European Commission’s proposed VAT changes
On 1 December, the European Commission released its latest legislative proposals on the removal of VAT obstacles to e-commerce in the Single market. Read More »
Tax revenues reach new high as the tax mix shifts further towards labour and consumption taxes
The 2016 edition of the OECD’s annual Revenue Statistics publication shows that the OECD average tax-to-GDP ratio rose slightly in 2015, to 34.3%, compared to 34.2% in 2014. This is the highest level since the Revenue Statistics series began in 1965. Read More »
2016 Global Automotive Tax Guide
Please find HERE the 2016 Global Automotive Tax Guide. This Guide covering everithing you need to know about car taxation in 44 countries – from import and registration to finance, direct and indirect taxation.Read More »
Paying Taxes 2017: pre-launch campaign
How does your economy compare with its neighbours on tax?
To find out, order the Paying Taxes report, a joint publication by PwC and World Bank HERE.
Die Bank feiert
Ida jobbte. Nur so konnte sie sich das notwendige Geld für ihr Studium verdienen. Das Restaurant, in dem sie arbeitete, lag idyllisch am Stadtrand mit einem herrlichen Ausblick, mit Wald, Wiesen und Gemüsegarten drum herum. Es war ein beliebter Ausflugsort für die Städter.
Es war aber nicht exklusiv. Dem Pachtpaar waren Nachhaltigkeit und Authentizität wichtiger als Profit und Luxus. Das alles trug zu einer einmaligen Atmosphäre bei, wo beim Sonntagsbrunch fast keine zwei Teller identisch waren und wo alle Reste verarbeitet oder verschenkt wurden. Ida liebte ihren Job, obwohl es eigentlich Knochenarbeit war. Man witzelte und flirtete mit den Gästen, man lachte viel und schätze die gegenseitige Ehrlichkeit.Read More »
The bank parties
Ida was jobbing. This was the only way she could earn the money she needed for her studies. The restaurant, where she worked, was situated idyllically at the edge of town, with a breath-taking view, surrounded by woods, meadows and vegetable gardens. It was a popular excursion site for the townspeople.
But it wasn’t exclusive. For the tenants of the restaurant sustainability and authenticity were more important than profit and luxury. All of this created a unique atmosphere, where at Sunday brunch scarcely two plates were identical, and where all leftovers were processed or given away. Ida loved her job, although it was really backbreaking. One joked and flirted with the guests, one laughed a lot and valued the mutual honesty.Read More »
Czech Republic – Electronic evidence of sales as from 1 of December 2016
The President of the Czech Republic signed a new fiscal law “Act No. 112/2016, the Electronic evidence of sales Act”, in March 2016. New legislation will concern those who are taxpayers of a personal or corporate income tax and the payment meets the formal requirements for a registered sale, e.g. it is made in cash, by credit card, cheque, voucher or in any similar way. However, defined payments are not subject to the electronic evidence of sales like payments done via a bank transfer, income which is not subject to income tax, etc.Read More »
Transfer Pricing Perspectives
Transfer pricing is a leading risk management issue for global businesses but probably equally a source of opportunities to “set things right”.
Explore PwC’s Transfer Pricing Perspectives for more HERE.
Michaela Merz 