Letzte Woche am Donnerstag führte die Stadtpolizei bei der Tramhaltestelle Guggach eine Kontrolle durch. Ein Drittel der Velofahrer (und zwei Autofahrer) hatten das Rotlicht missachtet. Die Velofahrer wurden mit 60 Franken, die Autofahrer mit 250 Franken gebüsst. Ehrlich gesagt, ich hätte die Velofahrer auch mit 250 Franken oder vielleicht gar mit 1000 Franken gebüsst. Möglicherweise könnte man so Leben oder Gesundheit retten. Die Anzahl der verletzten oder getöteten Velofahrer steigt in der Stadt Zürich. Ich habe den Eindruck, dass die Velofahrer meinen über dem Gesetz zu stehen. Es stimmt, dass sie meistens sich selber gefährden, aber die Kosten, die durch ihr gesetzloses Verhalten entstehen, trägt die Gemeinschaft.Read More »
Author: Michaela Merz
Australia – Trusted Trader program streamlines international trade and improves supply chain security
The Australian Border Force is implementing the Australian Trusted Trader program aimed at streamlining international trade and improving supply chain security. Refer to the internal and client flyers which outline the benefits and opportunities for affected clients receiving Trusted Trader accreditation which may include the ability to defer payment Read More »
Australia – Goods and Services Tax threshold for imported goods
In a speech by the Treasurer at the COSBOA National Small Business Summit on Friday (17 July 2015), it was suggested that there may be changes to the GST low-value import threshold. Specifically he stated that “Our application of GST to imported digital products is potentially going to go further following discussions with the State Treasurers in mid-August. Read More »
Larentia + Minerva: CJEU issues its decision on the VAT deduction right of active holding companies and VAT grouping rules
The Court of Justice of the European Union (CJEU) released yesterday its decision on the joint cases, Beteiligungsgesellschaft Larentia+Minerva GmbH & Co. KG (C-108/14) (Larentia+Minerva) and Marenave Schiffahrts AG (C-109/14) (Marenave).
The questions referred to the CJEU concern two significant issues:
- The input VAT recovery of holding companies involved in the management of their subsidiaries
- The VAT grouping rules and the restrictions imposed by national law.
Invitation: Export Controls – Achieving Compliance Event in Berne
I would like to invite you to our Export Controls – Achieving Compliance Event to share the experience of my clients in the area of export controls & sanctions. Our guest speakers from SR Technics, Givaudan and Landis+Gyr will provide first-hand insights and best practices about the solutions they have designed to ensure compliance with export controls regulations. These not only address management issues, organisation and processes, but also people topics and, of course, systems. At the heart of the discussion lies the management of change going forward.Read More »
A day in Zurich for 5 francs
I have read that in Cambodia in 2011 92% of population had to live on less than 5 francs per day (www.qaundl.com). I told this to my little one (soon 9 years old) and together we thought how this is doable at all. Of course, one cannot compare Switzerland with Cambodia in this respect but poverty is everywhere.Read More »
Einen Tag für 5 Franken in Zürich
Ich habe gelesen, dass in Kambodscha im Jahr 2011 92% der Bevölkerung mit weniger als 5 Franken pro Tag auskommen müssen (www.qaundl.com). Ich erzählte es meinem Kleinen (bald 9) und wir haben gemeinsam nachgedacht, wie sich so etwas überhaupt machen lässt. Klar, man kann die Schweiz in dieser Hinsicht nicht mit Kambodscha vergleichen, aber Armut gibt es überall.Read More »
Invitation: QuoVATis Masterclass Pharma & Life Science
I would like to invite you to our Pharma & Life Science event to discuss diverse VAT aspects within the fields of VAT, Pharma & Life Science together with other specialist in the industry and international experts of PwC in this area, who are dedicated to the pharmaceutical industry.
Dates:
- Thursday, 27 August 2015 (DE)
9.00 am – 12.30 pm
Place: PwC Zurich
- Thursday, 29 October 2015 (EN)
1.30 pm – 5.oo pm
Place: PwC ZurichRead More »
Japan – Tax authorities’ guidelines for the new JCT rules as of 1 October 2015
The Japanese National Tax Agency (NTA) published its guide on the Japanese Consumption Tax (JCT) obligations of the cross-border supply of electronic services.
You can access the English version of the document intended for foreign businesses HERE. The NTA also published some further documents HERE on this topic, however all these documents “are used only for explanations”.Read More »
Luxembourg EU Presidency tax priorities
Piere Gramegna, Finance Minister of Luxembourg and ECOFIN Council President, outlined his priorities for the coming six months. For the tax people especially two of them are of particular interest step up the fight against fraud and work towards fairer corporate taxation. Mr Gramegna said “given the budgetary constraints in Member states, fair taxation and the fight against fraud are absolute priorities”. Read More »
Michaela Merz 