Incoterms are international conditions of sale published by the International Chamber of Commerce (ICC) first published in 1936. They are periodically updated, with the eighth version— Incoterms® having been published on January 1, 2011. Their purpose is to provide “universal” rules to define the seller’s and buyer’s obligations during a commercial transaction and to reduce or eliminate uncertainties arising from different interpretation of the rules in different countries. Incoterms rules are intended to Read More »
Author: Michaela Merz
Ritz Carlton and Reichstag
I had always wanted to see the Reichstag. The building that had shaped European history so much. Even though the visit is for free, it is not so easy to arrange the visit.
I was in Berlin for a conference. On Wednesday at 5pm I rushed to the Reichstag, in order to get hold of a ticket. One has to register in a small white container. There were about 30 people in front of me and I thought that this should work out. Read More »
Ritz Carlton und Reichstag
Ich wollte schon immer den Reichstag sehen. Das Gebäude, das so sehr die europäische Geschichte geprägt hat. Obwohl der Besuch gratis ist, ist es gar nicht so einfach da reinzukommen.
Ich war in Berlin für eine Konferenz. Am Mittwoch um fünf eilte ich zum Reichstag, um noch eine Eintrittskarte zu ergattern. Man muss sich in einem kleinen weissen Container anmelden. Es waren etwa 30 Leute vor mir und dachte, das sollte klappen.Read More »
il postino – ordering ice cream
We discovered an Italian restaurant. At il postino everything is as it should be. The prices are moderate, the service is fast and friendly and if one wants one can watch the fire in the pizza oven on a monitor, to where it is transferred via a camera installed at the pizza oven. At the end we wanted to order a dessert. My youngest one ordered one scoop of mango ice cream, my daughter a cappuccino and I one scoop of mocha and one of coco ice cream. The young man who took our order had not served us before. Read More »
il postino – Glace Bestellung
Wir haben ein italienisches Restaurant entdeckt. Bei il postino stimmt es. Die Preise sind moderat, die Bedienung ist schnell und freundlich und wenn man will, kann man auf dem Bildschirm das Feuer im Pizzaofen beobachten, das von der dort installierten Kamera übertragen wird. Zum Abschluss wollten wir ein Dessert bestellen. Mein Jüngster wählte eine Kugel Mangoglace, meine Tochter Cappuccino und ich eine Kugel Mocca und eine Kugel Coco. Der junge Mann, der unsere Bestellung aufnahm, hatte uns bis anhin nicht bedient. Vielleicht war es ein Spezialist auf Desserts. Read More »
Malaysia – Goods and Services Tax Bill 2014
Further to the Prime Minister’s announcement on 25 October 2013, the Goods and Services Tax Bill 2014 (“the 2014 Bill”) was tabled in Parliament on 31 March 2014.
This issue of TaXavvy will consider some of the key changes set out in the 2014 Bill compared to the Goods and Services Tax Bill 2009 (“the 2009 Bill”).
For further details please follow the links below:
India – Staying Updated
A Guide to VAT/GST/SUT in the Americas 2014
Where are you going to find whatever you wanted to know about Americas and Indirect Taxes?
I am happy to share with you a new version of our “A Guide to VAT/GST/SUT in the Americas 2014”.
Please click here for a PDF format: VAT GST SUT Guide of the Americas 2014
Are you looking for a new challenging job opportunity?
A multinational company with several VAT registrations within EU is looking for a talented VAT Manager and Team Leader in the east part of Switzerland.
Are you interested? Please get in touch with me: michaela.merz@ch.pwc.com
VAT Manager & Teamleader (m/w) gesucht für eine spannende und herausfordernde EU VAT Stelle
bei einem Multinationalen Unternehmen mit mehreren EU VAT Registrierungen in der Ostschweiz
Bei Interesse bitte direkt mit mir Kontakt aufnehmen: michaela.merz@ch.pwc.com
Michaela Merz 