Die Schwimmsaison in Zeiten von Corona hat angefangen


Ich bin eine Schwimmerin. Nirgendwo komme ich so zuversichtlich in einen meditativen Zustand mit einer richtigen Tiefenentspannung wie beim Kraulschwimmen. Und jetzt sind alle Hallenbäder zu, ausser für das Schulschwimmen und die Olympioniken.  Leider gehöre ich zu keiner von diesen zwei Kategorien. Das Wasser im See hat eine Temperatur von etwa 5 Grad und da ist halt kein meditatives Schwimmen möglich.

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EU: Guide to the VAT One Stop Shop


The Guide to the VAT One Stop Shop providing practical details concerning registration, VAT returns and VAT payments is now available in https://ec.europa.eu/taxation_customs/business/vat/ressources_en

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USA: Maryland – GST applicable to digital services


Against the veto of the Govenor, the application report of the Sales Tax was extended to digital products and codes – the cut-off date was already 14 March 2021.

The definition of a retail sale now also includes digital products on which the end user is granted a right of use that is permanent, temporary or conditional on regular payments. The same applies to the sale of digital codes with which an end user is granted access (also by way of streaming) to a digital product. The law provides for a more precise definition of the term “digital product”.

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Ukraine: Registration obligation in 2022 for electronic services for turnover of Euro 30’000 a year


From a turnover of one million Ukrainian hryvnia (approx. 30’000 euros) in 2021, foreign entrepreneurs providing electronic services to consumers in Ukraine are expected to have to register and pay tax at a rate of currently 20 per cent by 31 March 2022.

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EU: Fit for the digital age : hearing with Margrete Vestager, European Commissionair


On Tuesday 23 of March European Parliament subcommittee on taxation hold hearing with Margrete Vestager, Executive VP of the European Commission for a Europe fit for the Digital Age. Interesting inside to be listen too.

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Germany – extension of deadlines and tax reliefs due to Corona


Due to the economic challenges because of Covid the German Ministry of Finance published further extensions of deadlines and tax relief measures due to the coronavirus pandemic. For more details please see the link.

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New Zealand : How to increase number of first home buyers?


There are number of measures being implemented by New Zealand’s government to prevent the formation of a properties bubble and to increase number of first home buyers. The government intends to remove tax incentives for investors to make speculation less attractive.

“Property investors are now the biggest share of buyers, with the highest amount of purchases on record. Last year, 15,000 people bought homes who already owned five or more.” prime Minister Jacinda Ardern said Tuesday in Wellington

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Banksy in times of Corona


The first Banksy painting I saw, and that was years ago, immediately fascinated me. The painter Banksy has an incredible creativity and creates a visual language that often comes across as funny and with a very strong message. I really enjoy looking at his paintings. His actions/performances are world class. For example, the way he poked fun at the entire art world when his painting “the girl with the balloon” was auctioned at the world-famous Sotheby’s is contemptuous and grotesque at the same time. He earned just over CHF 800,000 on Sothebys with this picture.

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Banksy in Zeiten von Corona


Das erste Bild von Banksy, das ich gesehen habe, und das ist schon Jahre lange her, hat mich auf Anhieb fasziniert. Der Maler Banksy besitzt eine unglaubliche Kreativität und erschafft eine Bildsprache, die oft witzig und mit einer sehr starken Botschaft daherkommt. Ich schaue mir seine Bilder sehr gerne an. Seine Aktionen/Performances sind Weltklasse. Zum Beispiel wie er die gesamte Kunstwelt bei der Versteigerung seines Gemäldes «das Mädchen mit dem Ballon» im weltberühmten Sotheby’s veräppelt hat, ist verachtend (schlussendlich hat er mit und dank Sotheby CHF 800’000 verdient) und grotesk zugleich.

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St. Galler Seminar zur Mehrwertsteuer 2021, 8. und 9. Juni 2021


Untenstehend findet Ihr das Programm des St.Galler Seminars zur Mehrwertsteuer, welches am 8. und 9. Juni 2021 im Hauptgebäude der Universität St.Gallen stattfindet.

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