Institutions, traditions, one’s own purpose are questioned. We are looking for our identity, our purpose in life, the sense, the justification of our existence. Consistency and stability have become a rare commodity. In a changing world we are looking for a foothold. For many this is the family. The close-knit group of people, who are genetically connected with each other.Read More »
Author: Michaela Merz
Hochzeitsantrag auf den Philippinen
Institutionen, Traditionen, die eigene Bestimmung werden in Frage gestellt. Wir suchen unsere Identität, unsere Aufgabe im Leben, den Sinn, die Berechtigung unserer Existenz. Konstanz und Stabilität sind zu einem raren Gut geworden. In der sich wandelnden Welt suchen wir nach Halt. Für viele ist es die Familie. Der enge Bund von Menschen, die genetisch miteinander verbunden sind.Read More »
Live webcast: What do the 2015 VAT changes to ecommerce, telecoms and broadcasting mean to you?
28 January 2013
Do you sell services to consumers? Are they electronically supplied? Are your customers in the EU? Are you ready for the B2C VAT changes?
Webcast details – how to attend
We will be live from 11:00 (GMT) on Monday 28 January 2013 .
The Irish story
I was visiting a small Irish town for one day. In the late afternoon I was making to see the sights of the town. It was a small straightforward town and there was not much historical to see. I ended up at a tiny church, surrounded by a small graveyard. It was very simple, with only few stones without any decorations or flowers. Only the inscriptions on the grave stones told little stories.Read More »
Die irische Geschichte
Ich war in einer kleinen irischen Stadt für einen Tag zu Besuch. Am späten Nachmittag machte ich mich auf, die Sehenswürdigkeiten der Stadt zu erkunden. Es war eine kleine überschaubare Stadt und es gab nicht sehr viel Historisches zu sehen. Ich landete bei einer winzigen Kirche, umgeben von einem kleinen Friedhof. Er war sehr einfach, mit nur wenigen Steinen ohne jeden Schmuck und Blumen. Nur die Inschriften auf den Grabsteinen erzählten kleine Geschichten.Read More »
Poland – Abolition of the reverse charge system as from 1 April 2013
Two years ago Poland introduced the reverse charge system for local supplies of goods by non-established entities. As a consequence foreign companies without permanent establishment in Poland are not allowed to charge VAT on their local supplies. This caused some cash flow difficulties as many of these companies are always in recovery position.
As from 1 April 2013 this system will be abolished and non-established companies will again have to charge local VAT on domestic supplies (some minor exceptions where the reverse charge will be applicable will remain).
Ebiz – determination of supplier in case of redirected websites
The German Supreme Tax Court (BFH XIR1610 20120515) has decided that the so-called “shop jurisdiction” is also applicable to internet sales. This means that the operator of a website is considered to be the supplier of the goods or services which were offered on the website, unless it is really obvious that the goods and services are offered in the name and on behalf of another person.
Consequently the design of the website should be always checked from the VAT perspective.
Being visitor in the USA
Every now and then I am visiting the USA. Looked at from the outside, there are clichés, which should be buried.
Americans are fat
No, there are not! Sure there are places where there are more overweight people but during my last trips to San Francisco, Boston and New York this was not the case. I really had to make an effort to see at least a few of them. Read More »
Being visitor in the USA
Ab und zu bin ich zu Besuch in den USA. Und von aussen betrachtet gibt es Klischees, die man begraben sollte.
Amerikaner sind fett
Nein, sind sie nicht! Sicher gibt es Orte, wo es mehr Übergewichtige gibt, aber bei meinen letzten Reisen nach San Francisco, Boston und New York war es nicht der Fall. Ich musste mich echt anstrengen, um überhaupt einige zu sehen. Read More »
2nd advent in Madrid – traces of the economic crisis?
Business required it that in December I visited London, New York and Madrid. It is Christmas atmosphere everywhere. There is glitter at every corner; nativity sets and nut crackers (the hit of the London season) are in the shop windows and Christmas songs sound from the shops. Fundraisers try it more reserved like in London or they rock and rap like in New York to motivate the hearts to donate. Read More »
Michaela Merz 