Das Geschäft verlangte es, dass ich im Dezember London, New York und Madrid besuchte. Es weihnachtet überall. Glitzer hängt an allen Ecken, Krippen und Nussknacker (der Hit der Londoner Saison) stehen in den Schaufenstern, Weihnachtslieder tönen aus den Geschäften. Die Spendensammler probieren mal zurückhaltender wie in London oder rockend und rappend wie in New York die Herzen zum Spenden zu motivieren.Read More »
Author: Michaela Merz
Cyprus – VAT rate increase to 18% as from 14 of January 2013 and to 19% as from 13 of January 2014
The standard rate will increase from 17% to 18% for the period 14 January 2013 to 12 January 2014. From 13 of January 2014 the standard rate will increase to 19% at which point the 8% reduced rate will increase to 9%. The current reduced rates of 5% and 0% remain unchanged.
Flight Moscow – Zurich
I had already noticed the three men at the check-in. They were loud, laughing and talking loudly. In the plane they ended up one row in front of me. Three Russians. It was obvious that they had already been drinking. Their noise level increased. Eavesdropping was not necessary, their rude jokes could be heard several rows in front and behind of them, as long as one understood Russian.Read More »
Der Flug Moskau – Zürich
Die drei Männer waren mir schon beim Einchecken aufgefallen. Sie waren laut, lachten und sprachen laut. Im Flugzeug sassen sie schlussendlich eine Reihe vor mir. Drei Russen. Es war offensichtlich, dass sie bereits getrunken hatten. Ihre Lautstärke nahm zu. Lauschen war nicht notwendig, ihre groben Witze konnte man mehrere Reihen vor und hinter ihnen verfolgen sofern man Russisch verstand.Read More »
Risk of PE (permanent establishment) for VAT in Italy
A new minefield is created around fixed establishments for VAT purposes, even if there is an extensive case-law of the European Court of Justice to determine whether such an establishment exist or not. The main elements of this legal analysis were also embedded into the EU VAT Regulations, however, some of the member states tend to interpret now these rules more widely as before. Read More »
EORI number
The basic purpose of EORI (Economic Operator Registration and Identification in the EU) is to establish a system whereby every trader who interacts with Customs Authorities in any Member State of the EU is allocated an unique reference number. This reference number is valid throughout the EU and serves as a common reference number for the trader’s interaction with the Customs Authorities of any Member State. Read More »
Queue at the ladies‘ toilet
Often I think that many architects do not sufficiently consider the gender-specific differences. At almost every major event and by this I don’t actually mean the Olympic Games but theatres, cinemas, etc. there is the phenomenon of queues at the ladies’ toilet. At the men’s toilet this phenomenon does not exist. I admit that modern buildings got a bit better but I still regularly queue at such locations. Read More »
Stau auf der Damentoilette
Oft denke ich, dass viele Architekten die geschlechtsspezifischen Unterschiede nicht genügend würdigen. Bei fast jedem Grossanlass und damit meine ich nicht gerade Olympische Spiele, sondern Theater, Kinos, etc. gibt es das Phänomen des Staus auf der Damentoilette. Bei den Herrentoiletten gibt es dieses Phänomen nicht. Ich gebe zu, dass moderne Gebäude ein bisschen besser geworden sind, aber ich stehe immer noch regelmässig in so einem Stau. Read More »
Lecturing at Zurich University
As a student at Zurich University I wished that one day I would return as a lecturer. Not an easy wish, if one does not aspire an academic career.
As a tax adviser at the beginning of my career I had various tasks. And one of the many tasks I was requested to do was to prepare the script and lecture for a tax lecture, which one of our very experienced partners was doing. That was good fun. Read More »
Unterricht an der Universität Zürich
Als Studentin an der Universität Zürich habe ich mir gewünscht dort eines Tages als Dozentin zurückzukehren. Kein einfacher Wunsch, wenn man keine akademische Karriere anstrebt.
Als Steuerberaterin am Anfang der Karriere hatte ich vielfältige Aufgaben. Und einer der vielen Aufträge, den ich bekam, war die Vorbereitung von Skript und Vorlesung für die Vorlesung Steuern, Read More »
Michaela Merz 