Mit meinem Jüngsten (7) waren wir mit dem Velo unterwegs. Plötzlich sahen wir eine grosse, fast schwarze Pfütze, die sich bewegte. Wir hielten an und beobachteten unzählige kleine schwarze Kaulquappen wie sie hin und her schwammen und die durch uns beobachtete Bewegung erzeugten. Wir standen da, fasziniert und gefesselt. Es waren so viele kleine Tierchen auf engem Raum gedrängt. Wir begannen zu überlegen, Read More »
Author: Michaela Merz
Africa – Helping you navigate Africa’s VAT landscape
Not so long ago, when we talked about VAT or more generally on indirect taxes, the discussion was mostly focusing on Europe. The accelerating changes in other parts of the world necessitate to widen the geographical area where indirect taxes need to be tracked. Indirect tax people with a global responsibility within their organisation cannot neglect anymore territories, such as Latin-America or Africa. Read More »
Abläufe
Ich habe Richard ewig lang nicht gesehen. Vor Jahren haben wir am gleichen Ort gearbeitet. Jetzt ist er bei einer grossen internationalen Gesellschaft. Als ich ihn mitten auf der Strasse mit Telefon am Ohr sah, freute ich mich. Richard hat nämlich die Eigenschaft, dass er immer gut aufgelegt ist und mit einem Lachen durch das Leben geht. Zu meiner Überraschung sah er aber sehr deprimiert aus.Read More »
Processes
I had not seen Richard for a very long time. Many years ago we worked at the same place. Now he is with a large international company. When I saw him in the middle of the street with his phone at his ear, I was delighted. Richard has the characteristics that he is always in a good mood and goes with a smile through life. However to my surprise he looked very depressed.Read More »
Malaysia – GST 1 of January 2015
Please find attached a tentative draft GST Return and completion guidelines:
Protected: Story from tram number 10
Protected: Geschichte aus dem Tram Nummer 10
Story from tram number 10
Dear All
This week I have a special story for you but one which is not for the faint of heart.
If you are still curious just drop me a note and I will provide you with the details how to get to the story.
Warm regards,
Michaela
PwC – Webcast – Follow-up section re South Africa VAT on electronic services, April 23, 2014
A follow up section regarding the latest developments in the legislation.
The presenter will be again Gerard Soverall, a Tax Partner from PwC South Africa, specialising in e-commerce and cross-border Indirect Taxation.
Participant Instructions
Title: New taxation rules for electronically supplied services in South Africa
Date: Wednesday, April 23, 2014
Time: 9:30am – 10:15am EST (3:30 – 4:15 South Africa – SAST)Read More »
Switzerland – Turnover reconciliation
The aim of the turnover reconciliation is to reconcile a business’s annual revenue and input VAT as declared in the four quarterly VAT returns to the financial statements (P&L) of the same year.
Pursuant to article 72 of the new VAT Law there is a possibility (but also an obligation) to correct errors in the VAT declaration within 180 days of the end of a tax period. This “finalisation” gives the VAT payer the opportunityRead More »
Michaela Merz 