Michaela Merz

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New Blog for Pharma & Life Sciences

Please join me in welcoming my colleague Dr. Sandra Ragaz into the world of blogging.

Sandra Ragaz is specialised in the area of Pharma & Life Scienes. She has been working for over 10 years at PwC and is a trusted partner for Pharma & Life Sciences clients – start-ups, SMEs and international multinationals. Continue reading

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Australia – GST on low value goods as from 1st of July 2018

From 1 July 2018 Australian goods and services tax (GST) will apply to sales of low value goods sold to consumers in Australia. Businesses that meet the A$75,000 registration threshold will need to register for GST, charge GST on relevant sales and remit the GST to us by lodging returns. Continue reading

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Swiss VAT law changes as per 1/1/2018

The Swiss VAT law changed. From 1 January 2018 onwards, any person or business with global turnover of CHF 100’000 or more may be liable to VAT starting from the first franc of turnover in Switzerland. This means that if you want to continue doing business in Switzerland, you need to register with the tax authority.
Please find HERE the most important changes. Continue reading

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Call for application – 4 months research grant in Washington D.C.

In 2019 the Europa Institut at the University of Zurich in cooperation with the Swiss Government (SBFI) offers again two research grants at the top U.S. think tank Wilson Center in Washington D.C. Continue reading

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What indirect tax experts earns around world – BLT Indirect Tax Market Report 2018

I am delighted to share the publication of BLT’s much anticipated 2018 Indirect Tax Market Report; please find HERE the copy.

Data for the report has been drawn from respondents to the questionnaire (sent to over 2000 Indirect Tax specialists), recent placements, and conversations with key. Continue reading

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International Olympic Committee – Tax Manager

The International Olympic Committee is looking for a Tax Manager in Lausanne:

Activity Level:   100%
Entry Date:         As soon as possible
Mission:              As Tax Manager you will supervise, coordinate tax operations and foster efficiency, systemization and discipline in order to mitigate exposures. Continue reading

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A Guide to VAT/GST/SUT in the Americas 2017

Consumption taxes play a crucial role in the Americas, regardless of whether they are assessed as Value Added Tax (VAT), Goods and Sales Tax (GST), Sales and Use Tax (SUT) a Customs duty or excise tax. For tax authorities indirect taxes are an efficient and often a fair way of raising revenue and we see indirect tax revenues continue to increase as a proportion of tax take around the world. The rules, rates, interpretations and practices are also constantly changing. Continue reading