Änderungen bei den Saldosteuersätzen per 1. Januar 2015
Author: Michaela Merz
PwC – Webcast Invitation – Policy
I would like to draw your attention for our upcoming PwC Webcast on Policy.Read More »
The T-Shirt
I am regularly away on business. Sometimes more often, sometimes less, sometimes just in the next city and sometimes on a different continent. I like my work very much and consider myself very privileged to be that lucky.Read More »
Das T-Shirt
Ich bin beruflich unterwegs. Mal mehr, mal weniger, mal nur in der nächsten Stadt und mal auf einem anderen Kontinent. Meine Arbeit macht mir unendlich viel Spass und ich halte mich für sehr privilegiert, so ein Glück zu haben. Read More »
Switzerland underlines efforts to cooperate in exchange of financial account information in tax matters
On 19 November, Switzerland signed the Multilateral Competent Authority Agreement in Tax Matters as 52nd jurisdiction. This is a further step in the country’s plan to activate automatic exchange of financial account information in tax matters with other countries.Read More »
Switzerland – file VAT returns electronically
Swiss VAT Authorities informed that a pilot project to electronically file the VAT returns will start next year.
Beginning from Q04/2014 every taxpayer in the respective cantons of “zone 1” (Basel, Solothurn, Thurgau and Uri) has the possibility to file the VAT returns electronically.
The taxpayer will be notified about this new possibility together with the VAT return of the 4th quarter 2014.
During the testing phase every participant still has the chance to file the VAT returns by regular mail.
HOW tax matters – tax influence on NHL
Recent study from Americans for Tax Reform and the Canadian Taxpayers Federation has found that, of the 123 Unrestricted Free Agents who changed their teams in the NHL during the 2014 off-season, 57% went to teams in states or provinces with lower taxes. CTF National Research Director Jeff Bowes said “The numbers don’t lie; NHL players take a financial hit to play in certain jurisdictions… the fact remains that disparities in tax rates leave some teams at a major disadvantage”. Read More »
CJEU is going to rule on the VAT treatment of bitcoins
On 2 June 2014, the Supreme Administrative Court of Sweden submitted a request for a preliminary ruling to the Court of Justice of the European Union (“CJEU”) asking the CJEU to rule on whether the exchange of bitcoins for “fiat” currencies and vice versa is to be considered as a supply of service and if so, whether the exchange transactions of bitcoins fall within the scope of the exemptions for financial services.Read More »
Conference -“Court of Justice of the European Union: Recent VAT Case Law” in Vienna, December 2014
I would like to draw your attention to a VAT conference which will be organised at the Vienna University beginning of December 2014.
Title: Court of Justice of the European Union: Recent VAT Case Law
Date: 1 to 2 December 2014
Venue: Vienna, Austria
For further information and registration please click here
Switzerland – new liabilities for foreign companies as from 1 January 2015
The Federal Council defines new VAT liability for foreign companies carrying out construction work in Switzerland. The Federal Council approved two amendments to the Value Added Tax Ordinance, which are valid as from 1 January 2015. The aim of the new rule is to reduce the competitive disadvantages for domestic companies in comparison to foreign companies who are not obliged to register for VAT purposes.Read More »
Michaela Merz 