My aunt Oli is not really my aunt. But as long as I can think back, aunt Oli was part of my life. Together with her husband, a watchmaker, she lived in a small studio apartment full of clocks. As I child I loved to visit her because in this small room, where they had to extend the couch every evening in order for the two of them to sleep on it, there was so much to watch that I could never get enough.Read More »
Author: Michaela Merz
Weihnachtsgeschenk
Es ist einfach Kindern Geschenke zu machen, solange sie klein sind. Am besten ist die Zeit, wo sie noch glauben, dass es eine dritte Macht gibt, die ihnen die Geschenke bringt. Das Christkind, der Weihnachtsmann oder der Osterhase. Da gibt es nur Freude und Begeisterung. Zuzuschauen wie sich so ein Kind freut ist einfach herrlich und unbeschreiblich schön.Read More »
Christmas present
It is easy to give presents to children as long as they are small. The best is the time when they still believe that there is a third power bringing the presents. The Christ child, Santa Claus or the Easter bunny. There is just joy and enthusiasm. It is simply wonderful and incredibly beautiful to watch how a child enjoys.Read More »
EU VAT Return per January 2017
On the 23th of October 2013, the European Commission published a proposal to introduce a common system of value added tax as regards a standard VAT return to come into force as per 1 January 2017. Negotiation have resulted in a draft compromised text that has fully denatured the substance of the Commission proposal. Read More »
People I work with
I like to work. But the real difference if the day was good or not, has something to do with the people I work with.
I am privileged by being provided with the opportunity to work with the brightest of professional people on this globe. Read More »
Dancing Queen
In the Habsburg monarchy, society life was important and strictly regulated. In the better circles, ballroom dancing was part of the education and had to be learned.
In 1918 the monarchy was split in the individual national states. However ballroom dancing as part of the education in the middle class survived the monarchy. Read More »
Tanzkönigin
In der Habsburger Monarchie war das Gesellschaftsleben wichtig und streng geregelt. In den guten Kreisen gehörte Gesellschaftstanz dazu und musste erlernt werden.
1918 zerfiel die Monarchie in die einzelnen Staaten. Der Gesellschaftstanz als Bestandteil der Ausbildung bei der Mittelschicht hat jedoch die Monarchie überlebt. Read More »
2015 Global Automotive Tax Guide
Dear all,
Please find HERE the 2015 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 »
BEPS and VAT Update – Permanent establishments v fixed establishments
With the release of the OECD’s final package of recommendations to tackle base erosion and profit shifting (BEPS) and the endorsement of the recommendations by the G20 Finance Ministers, the spot light will now be on the manner in which tax authorities take up and implement the relevant recommendations.Read More »
Recorded version: Webcast on Country-by-Country Reporting
Dear all,
The WebEx session on Country-by-Country Reporting took place last Tuesday.
If you didn’t had the chance to participate, please find HERE the recorded version of this WebEx session.Read More »
Michaela Merz 