My friend Cathy is American. She received a job offer in Switzerland to which she could not resist. Now it has been living here for one year, fell in love with Switzerland and is busy learning German. As a very systematic lawyer she is progressing well with the language.
She rented a shockingly expensive maisonette with a fantastic view. Her house parties are much sought-after.Read More »
Meine Freundin Cathy ist Amerikanerin. Sie hat ein Stellenangebot in der Schweiz erhalten, dem sie nicht widerstehen konnte. Jetzt ist sie seit einem Jahr da, verliebt in die Schweiz und lernt fleissig Deutsch. Als sehr systematische Juristin kommt sie mit der Sprache gut voran.
Sie hat sich eine sündhaft teure Maisonette-Wohnung mit fantastischer Aussicht gemietet. Ihre Hauspartys sind begehrt.Read More »
As from 1 January 2013 an additional wording needs to be stated on invoices, based on Article L 441-3 of the French Commercial Code. Articles L. 441-3 and L. 441-6 of French Commercial Code state that each invoice and terms of sale related toRead More »
I sleep well. And that’s a gift one becomes only aware if one cannot sleep anymore.
As a child I slept very soundly. There was nothing, what could have awoken me. We lived in a high-rise building on the ninth floor. One night when I was already asleep, the neighbours come over and invited my parents for a drink. That was about 5 metres from my bed behind the wall. My parents made sure that I am still soundly asleep and went. But what should not have happened, actually happened. I woke up and went straight to my parents’ bedroom. They were not there. I was terrified.Read More »
Ich schlafe gut. Das ist ein Geschenk, dessen Wichtigkeit man sich erst bewusst wird, wenn man nicht mehr schlafen kann.
Als Kind hatte ich einen extrem tiefen Schlaf. Es gab nichts, was mich wecken konnte. Wir haben in einem Hochhaus im 9. Stock gewohnt. Eines Nachts als ich schon schlief, sind die Nachbarn vorbeigekommen und haben meine Eltern auf einen Drink eingeladen. Das war 5 Meter weit von meinem Bett entfernt hinter der Wand.Read More »
The changes introduced by the French Finance Bill 2012 include some welcomed simplification measures concerning the tax representation of non-EU companies in France. Until the end of 2012 appointing tax representatives was mandatory for non-EU companies for VAT registration, VAT compliance and for obtaining VAT refunds in France. As of 1 January 2013 using tax representatives for companies established outside the European Union, with which France has a legal mutual assistance agreement is no longer required. Read More »
Die Eidgenössische Steuerverwaltung (ESTV) hat in den vergangenen Monaten neue Praxisentwürfe und Entscheidungen zum Thema MWST publiziert. Wissen Sie wie Sie mit diesen Neuigkeiten und Standards am besten umgehen? Sind Sie auf dem Laufenden, was dies für Ihren Geschäftsabschluss heisst? Mit den Veranstaltungen “QuoVATis Update 2013” machen wir eine Tour durch 7 verschiedene Schweizer Städte um Ihnen lokal die Möglichkeit für einen Wissensaustausch zu bieten.Read More »
PwC Energy & Commodity Trading International Indirect Tax conference will take place 13 of March in Geneva.
This event will focus on issues specific to global indirect tax and the requirements of the trading industry taking a close look at the latest developments and very specific topics concerning the trading industry. With speakers from countries including Italy, the Netherlands, UK, and Mexico and, of course, Switzerland, you’ll be hearing a broad range of interesting and relevant perspectives.
For more details and registration click here
On 14 February 2013 the provisions of the Financial Transaction Tax (FTT), to be implemented under enhanced cooperation, were outlined in a proposal adopted by the European Commission.
Join the webcast for a closer look at the proposed directive and the implications for the global financial services industry.
I have many friends but only few who are not afraid to tell me not so pleasant things. One of them works with me. We went for a coffee together and he said “Michaela, you smell and it is not pleasant”.
At first I swallowed hard. That took only a few seconds but I needed those seconds in order to pull myself together again.Read More »
PwC Switzerland ITX
Michaela Merz 