My first encounter with a mountain bike was years ago. A friend of mine borrowed one to me and we went for a bike tour together. After a short time I silently cursed the vehicle. It was terribly uncomfortable!! The saddle reminded me of a torture instrument and I did not know how to get out of this predicament. I could not sit without pain and to continue biking while standing was very tiring. It was terrible. Read More »
Author: Michaela Merz
HILFERUF – mein Velo, mein BMC Prachtstück wurde geklaut
Meine erste Begegnung mit einem Mountainbike liegt Jahre zurück. Ein Kollege hatte mir eines ausgeliehen und wir sind zusammen ausgefahren. Nach kurzer Zeit hatte ich das Ding verflucht. Es war so was von unbequem!! Der Sattel erinnerte mich an ein Folterinstrument und ich wusste nicht mehr wie ich mich aus meiner misslichen Lage befreien könnte. Sitzen konnte ich ohne Schmerzen nicht und im Stehen fahren, war sehr ermüdend. Es war schrecklich. Read More »
Webcast in relation to the VAT implications of Croatia’s EU accession – 5 June 2013
Dear All
I already reported some of the potential VAT implications of Croatia’s upcoming EU accession on 1 July in my blog on 23 April 2013.
I am pleased to inform you that we organize a webcast on 5 June 2013 at 10:00AM (Swiss time) to discuss these implications in more detail.Read More »
Youthful transgression
I studied journalism as minor. In comparison to economics, which I studied as major, this was an entertaining and relaxed matter. The first years in economics reminded more of a technical study with lots of maths, statistics and econometric models and were a real challenge every now and then.
At the much smaller faculty of journalism, our tiny group of external minor subject students was much pampered.Read More »
Die Jugendsünde
Ich habe in Nebenfach Journalismus studiert. Das war im Vergleich zu Volkswirtschaft, das ich im Hauptfach studierte, eine unterhaltsame und entspannte Angelegenheit. Die ersten Jahre in Volkswirtschaft erinnerten eher an ein technisches Studium mit viel Mathematik, Statistik und ökonometrischen Modellen und waren ab und zu eine wahre Herausforderung.
My frog Drapatka
At high school I had a persistent admirer, who gave me a small frog for my birthday. The frog was transparent and one had to feed him with tiny bits of raw meat. He caught the meat with his front legs, lifted the piece and bit into it. One could see how the meat moved through his digestive tract. The bigger and fatter he grew, the less one could see. He continuously lived in the water and I kept him in a small aquarium in my room.Read More »
Mein Frosch Drapatka
Auf dem Gymnasium hatte ich einen hartnäckigen Verehrer, der mir zum Geburtstag einen kleinen Frosch geschenkt hat. Der Frosch war durchsichtig und man musste ihn mit winzig kleinen rohen Fleischstückchen füttern. Er schnappte sich das Fleisch mit seinen Vorderbeinen, hob das Stücklein und biss es ab. Man konnte dann sehen wie das Fleisch durch seinen Verdauungstrakt wanderte. Read More »
USA – Market Place Fairness Act – update
The Senate of the US Congress has passed the Market Place Fairness Act on 6 May with bi-partisan support by a vote of 69 to 27. The legislation is meant to put online vendors on equal standing with “brick and mortar” stores in regard to tax collection. Currently most of the online vendors do not charge sales tax unless they have some sort of physical presence (i.e. “nexus”) in the state where they are selling to,Read More »
Event: Tax Technology Fair 2013
Working in tax or finance, you will be finding yourself under increasing pressure to
deliver more tax accounting, compliance, planning and tax risk management information
in a shorter space of time. More efficient processes and technology solutions can
help you rise to this challenge. However, it can be difficult to keep track of the latest
best practices and IT solutions on the market and understand the benefit each of them
can bring to your organisation. Read More »
Commission publishes summary of reduced rates consultation
The European Commission has published a summary report on its public consultation with regards to reduced VAT rates. One of the most critical issues seems to be the current application of reduced VAT rates to e-books in some Member States, compared to number of other Member States that apply standard rates. This different VAT treatment results in distortion of competition between Member States. Read More »
Michaela Merz 