To sail a catamaran 16 on the sea requires quite some experience, even if one only sails along the shore. I learnt to have a lot of respect of the sea and even more respect at places which I don’t know. Currents, sudden changes in weather, unpredictable winds can cause bad surprises, which are truly challenging. When travelling I often observe that I don’t share this opinion with many people.Read More »
Author: Michaela Merz
Mein neuer Job
Auf einem Katamaran 16 auf dem Meer zu fahren braucht einiges an Erfahrung, auch wenn man nur entlang der Küste unterwegs ist. Ich habe gelernt grossen Respekt vor dem Meer zu haben und noch grösseren Respekt an Orten, die ich nicht kenne. Die Strömungen, plötzlicher Wetterumschwung, unberechenbare Winde können einige böse Überraschungen parat haben, die zu meistern eine wahre Herausforderung ist.Read More »
European Commission publishes study on application and impact of optional reverse charge mechanism within EU VAT system
On 23 December 2014, the European Commission has published online a study entitled “Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT system” (the Study).
EU VAT Rates as from 1 of January 2015
Evelyne and Joselyn
One evening when I was walking home along the beach I passed a little bar. It was not true that the bar was directly at the beach, rather slightly off the beach under the palm trees, about 100 metres away from the shore. The music they played there was good and to be heard from the distance – actually it was the real reason why I went there for the first time. At the bar Joselyn was sitting alone. We starting talking, how it just happens in a bar. Read More »
Evelyne und Joselyn
Eines Abends als ich am Strand entlang nach Hause schlenderte, kam ich an einer kleinen Bar vorbei. Es ist nicht wahr, dass die Bar direkt am Strand war, eher leicht versetzt unter den Palmen, etwa 100 Meter vom Ufer entfernt. Die Musik, die dort gespielt wurde, war gut und von weitem hörbar und das war eigentlich der Grund, warum ich sie das erste Mal ansteuerte. Joselyn sass einsam an der Bar. Read More »
Italy: reduced VAT rate of 4% on e-books from 1 January 2015
The Italian Parliament passed the 2015 Finance Law on 22 December, which applies the 4% VAT rate to e-books as of 1 January 2015. According to the legislation any publication that is identified by an ISBN code (International Standard Book Number) and transmitted through any physical or electronic means, should be considered as a book and, as a result, subject to the 4% reduced VAT rate.Read More »
France – Tax Audit: New Obligations
I am happy to share with you the following documentation:
French Tax audit_New obligations_electronic submission of accounting entries_new penalties
Should you need assistance please do not hesitate to contact our PwC/Landwell specialists in France:Read More »
November in New York
New York is terribly expensive but one pays for uniqueness. That’s the law of demand and supply. I have always wanted to make my turns with skating shoes on the absolutely tiny ice in front of the Rockefeller Center. The dream became true for mere 29 dollars entrance and 15 dollars for the rental of the skating shoes. But the adrenalin kick I already got before. In the news I saw a report about two men, who had been cleaning the windows of the highest building of the World Trade Center on Ground Zero out of a lift.Read More »
November in New York
New York ist sündhaft teuer, aber für Einmaligkeit zahlt man. Das ist das Gesetz von Angebot und Nachfrage. Ich habe mir schon immer gewünscht auf der winzig kleinen Eisfläche vor dem Rockefeller Center auf Schlittschuhen meine Runden zu drehen. Der Traum ist in Erfüllung gegangen für “läppische” 29 Dollar Eintritt und 15 Dollar für das Ausleihen der Schlittschuhe. Read More »
Michaela Merz 