As previously reported, the Japanese government plans to tax the supply of electronic services by non-established service providers, as of 1 October 2015. The proposal is expected to pass through the legislation this spring.
According to the draft legislation the place of supply of electronic services will change from the origin principle (i.e. where the supplier is established) to the destination principle (i.e. to the place where the recipient is located). Read More »
I like going to the Netherlands. There are many different small things, which are different from at home, which every time make me smile or wonder.
For example that milk is offered as a beverage at lunch just as water at home. Or the many bikes, which probably spread everywhere because the country is so flat. Read More »
Ich komme gerne nach Holland. Es sind die unterschiedlichsten Kleinigkeiten, die anders sind als zu Hause, die mich jedes Mal schmunzeln oder staunen lassen.
Zum Bespiel die Milch, die als Getränk zum Mittagessen angeboten wird wie bei uns zu Hause Wasser. Oder die vielen Velos, die sich wahrscheinlich Dank der Flachheit des Landes überall ausbreiten.Read More »
Ich suche Dich! Bist du motiviert und interessiert mehr über MwSt zu erfahren und in einem dynamischen Umfeld zu arbeiten. Dann bewirb Dich jetzt für unsere offene Stelle als MwSt Einsteiger bei PwC Zürich. Weitere Details zur Stelle findest du hier
Am 19. Mai 2015 findet unsere 4. Schweizer Zollrechtstagung statt, die Sie über die aktuelle Entwicklung im Zollbereich informiert.
Wo: Bellevue Palace Bern, Kochergasse 3–5, Bern
Datum: 19. Mai 2015
Zeit: 8.30 – 17.00 UhrRead More »
Under Egypt’s five-year strategy launched in October 2014, VAT legislation is expected to be introduced in the second half of this year as a transition from the current General Sales Tax (GST) to a full fledged Value Added Tax (VAT) System. Read More »
I have an inflammation of the Achilles tendon (Inflammation of the Achilles tendon (Achilles tendinitis)). This is bad and has disfigured my daily routine beyond recognition. Since I cannot put weight on the damaged heel, the only way to move forward is by jumping or slightly supporting on the top. Read More »
Ich habe eine Entzündung der Achillessehne (Achillessehnenentzündung (Achillodynie)). Das ist schlimm und hat meinen Alltag bis zur Unkenntlichkeit verunstaltet. Da man die erkrankte Ferse nicht belasten kann, ist das Hüpfen oder leichte Spitzenstützung die einzige Fortbewegungsmöglichkeit. Read More »
The ECJ today delivered its long awaited judgments in the infringements procedures against France and Luxemburg for the application of the reduced VAT rates to e-books.
The court held that in line with VAT Directive and Implementing Regulation e-books qualify as electronically supplied services, in respect of which the reduced VAT rates cannot be applied.Read More »
The Swiss Federal Council has published its commentary to the partial revision of the VAT Law. If the draft legislation is approved by the Swiss parliament, the changes will come into effect on 1.1.2016.
For further information please visit our PwC e-biz and ecommerce blog
PwC Switzerland ITX
Michaela Merz 