A day without moving is a lost day. On those few exceptional days, when I cannot move, I am suffering and usually also the ones around me. Because on those days I am moody, unbearable and simply terrible. It just like with an addiction. If the body does not get its daily ration, chemical processes begin to run, which make me unbearable as a person.Read More »
Author: Michaela Merz
Kanufahren und Schlittschuhlaufen im November
Ein Tag ohne Bewegung ist ein verlorener Tag. An den wenigen Ausnahmetagen, wenn ich mich nicht bewegen kann, leide ich und meistens auch alle rund um mich. Ich bin nämlich dann launisch, unerträglich und einfach grauenhaft. Es ist wie bei einer Sucht. Wenn der Körper seine Tagesration nicht bekommt, beginnen chemische Prozesse zu laufen, die mich als Person ungeniessbar machen.Read More »
Incompleteness of VIES – good to know
VIES is an electronic tool for transmitting information relating to VAT registrations (= validity of VAT numbers) of companies registered in the EU. Furthermore, information relating to (tax exempt) intra-Community supplies between Member States’ administrations is also transmitted via VIES. For details see link below:Read More »
Elena’s tale of woe
Elena and Karim had been a couple for four years. They knew each other since they were 17 and as they had grown up together, they knew each other inside out.
Then the invitation for a snow hiking week came. There were too few participants and they could join at a cheap price. Elena got to know that 8 of the participants were men and that there was not a single couple. She thought that it would be rather stupid if they were the only couple. Read More »
Die Leidensgeschichte von Elena
Elena und Karim waren seit 4 Jahren ein Paar. Sie kannten sich seit sie 17 waren und da sie das Erwachsenwerden zusammen erlebt hatten, kannten sie sich in- und auswendig.
Dann kam die Einladung für die Schneewanderwoche. Es hatte zu wenig Teilnehmer und sie konnten sehr billig teilnehmen. Elena erfuhr, dass 8 der Teilnehmer Männer waren und kein einziges Paar. Sie überlegte, wie doof dass sein würde, wenn sie als einziges Paar teilnehmen würden. Read More »
Crypto currencies – UK – Call for information
Britain’s overall position on crypto currencies can be described as liberal and progressive. London is Europe’s biggest financial hub and the government has tried to stay ahead of the curve in terms of regulations and business-friendly policies. Chancellor George Osborne announced a new initiative to explore the potential role of crypto currencies in Britain’s economy and also commissioned a report on the risks and benefits of embracing crypto currencies in August this year: Read More »
Transparency and Exchange of Information for Tax Purposes – new developments
On 29 October 2014, 51 jurisdictions signed a multilateral competent authority agreement to automatically exchange information based on Article 6 of the Multilateral Convention. The significance of this event was demonstrated by the participation of 39 ministers* in the signing ceremony, the largest gathering of ministers to take joint action to address tax evasion.Read More »
ECJ C -7/13 – Skandia – VAT liability regarding Head Office to branch supplies where the branch is a member of a VAT group – implementation in Ireland
Irish Revenue issued an E-Brief end of October confirming that they will commence a consultation process with industry and tax advisors regarding the recent Skandia case. The Revenue also confirmed that until such consultation process has been completed and new guidance is published, Irish taxpayers can continue to treat services on the basis of the existing practice.Read More »
Malaysia – what should you know prior the introduction of GST in 2015
I am more than happy to share with you some very good documentations showing the most important points you should be knowing about the introduction of GST in 2015:
PwC GettingStartedOnGST – Malaysia
Practical GST Solutions for growing businesses
Malaysian Tax and Business Booklet 2014-2015
For further information please contact:
Tony Chua, Senior Executive Director
E-mail: tony.chua@my.pwc.com
Tel.: 04 – 238 9118
Nur Diyana Binti Ahmad Fauzi, Senior Consultant
Email: nur.diyana.ahmad.fauzi@my.pwc.com
Tel.: 04 – 238 9230
Khor Ee Lin, Senior Consultant
Email: ee.lin.khor@my.pwc.com
Tel.: 04 – 238 9234
Kao Pei Ting, Managing Consultant
Email: pei.ting.kao@my.pwc.com
Tel.: 04 – 238 9233
Kang Gaik Hong, Senior Consultant
Email: gaik.hong.kang@my.pwc.com
Tel.: 04 – 238 9225
Disguise
I came home and it looked as if someone had broken in. The floor was covered with my clothes. Many of my best pieces were lying on the floor, in-between my shoes, in particular those with heels. I was not shocked. I expected a harmless explanation. And then already my youngest one was standing in front of me with a sweet but also guilty facial expression and asked me how my day had been. I thought that this boy has diplomatic talent and forgave him without asking about the chaos on the floor. Read More »
Michaela Merz 