Es hat vor längerer Zeit angefangen. Irgendwann fragte mich meine Freundin, eine Professorin an der Universität, ob ich nicht ein Zimmer für eine chinesische Studentin für 6 Monate hätte. Ich hatte ein freies Schlafzimmer, aber nicht wirklich darüber nachgedacht, ob ich es vermieten will. Meine Freundin versprach mir, dass wenn es überhaupt nicht geht, wird die Studentin bei ihrem Doktorvater auf das Sofa in Wohnzimmer umziehen.Read More »
Author: Michaela Merz
Brasil – IPI on resale of imported products
As a general rule, IPI, Brazilian equivalent of Excise Tax, is imposed on imports of goods. Importers of records similar to producers are required to collect IPI on resale of imported products.
This taxation of resale of imported products for IPI purposes became a controversial matter in Brazil, as many companies started to litigate, arguing that IPI should not be imposed on such resale Transactions.Read More »
Hungary – Data export requirements effective as from 1 of January 2016
As of 1 January 2016 in accordance with a new regulation (Decree of the Ministry for National Economy No. 23/2014, the „Invoicing Decree”) invoicing software must include a new function called “data export for tax authority review” (adóhatósági ellenőrzési adatszolgáltatás) and must be able to extract invoicing data either for a certain invoice (number) range or for a certain period. Read More »
PwC Webcast: Tax Function of the Future
I would like to inform you on our upcoming webinar concerning the Tax Function of the Future.
Tax functions are facing increasing pressure to remain compliant in a world of challenging data collection and manual processes, leaving tax with little time to focus on strategic planning. Additionally, heightened expectations of internal and external stakeholders mean that companies need to become more agile in order to respond quickly to market changes.Read More »
Affiliation and language
I received an invitation for the puppet theatre. Punch and the brave Jakob were on the programme. A puppet theatre like many others across Europe. The amazing about this puppet show is the fact that it is shown in Slovakian in Zurich. And the show is full. About 200 visitors see the puppet theatre. For me it is every time wonderful and surprising how the Slovak community abroad works. Read More »
Zugehörigkeit und Sprache
Ich habe eine Einladung für das Puppentheater bekommen. Der Kaspar und der tapfere Jakob stehen auf dem Programm. Ein Puppentheater wie es quer durch Europa an vielen Orten gibt. Das erstaunliche an dieser Theatervorstellung ist die Tatsache, dass es in Zürich auf Slowakisch gespielt wird. Und die Vorstellung ist voll. Etwa 200 Zuschauer schauen sich das Puppentheater an. Es ist für mich jedes Mal wunderbar und erstaunlich wie die slowakische Gemeinde im Ausland funktioniert. Read More »
Invitation PwC Event – VAT around the world – 2 December 2015
I would like to invite you to the World Wide VAT – the international VAT forum @PwC!
This year’s World Wide VAT event presented by PwC reflects the importance of value added tax for businesses that have to deal with the complexities of indirect taxation on a daily basis. It’ll be a chance for you to catch up on the latest developments in Europe and beyond, and examine the implications for your company in more detail.
Please find more informations on the following leaflet or please contact my colleague Denise Ruhland: denise.ruhland@ch.pwc.com / +41 58 792 77 02
Nathan Sawaya versus Mother Nature
With my youngest one, we like doing discovery tours. On this lovely autumn Sunday, we decided to do a tour around Zurich. We took our scooter and let our moods guide us. Even when we passed places which we know already, we were amazed. That autumn Sunday Zurich was bathing in sun and colours. The leaves had changed colour and instead of green there was gold, yellow, orange, red in all shades and facets. Read More »
Nathan Sawaya versus Mutter Natur
Mit meinem Jüngsten machen wir gerne Entdeckungstouren. An diesem herrlichen Herbstsonntag haben wir uns für eine Reise durch Zürich entschieden. Wir nahmen unsere Trottinetts und lassen uns von Lust und Laune führen. Auch wenn wir durch Orte fahren, die wir bereits kennen, kommen wir aus dem Staunen nicht raus. Read More »
PwC Webcast: ASEAN Economic Community and Trans Pacific Partnership – Trade on track in Asia?
I would like to inform you on our upcoming webinar concerning the ASEAN Economic Community (AEC) and Trans Pacific Partnership (TTP).
Join our webcast on 29 October 2015 to listen to the views of our customs and international trade specialists. They will dissect the promises and realities of the AEC, and provide some frank and hopefully useful hints and tips how to make this Community work well for you. Read More »
Michaela Merz 