Mein Jüngster und ich waren am Sonntag mit den Trottinettes in der Stadt unterwegs. Das lieben wir beide. Wir fahren ohne Ziel quer durch und entdecken neue Sachen. Zwei Steinschlangen hoch oben auf der Fassade, die Ausstellung der Wolf in der Schweiz im Zoologischen Museum, ein lustiges Plakat voll von Gebissen an der Weinbergstrasse. Read More »
I can’t keep up
On Sunday my youngest and I were out and about in the city with our scooters. We both enjoy that. We scoot aimlessly right through the city and discover something new. Two stone snakes high up on the facade, the exhibition «The Wolf in Switzerland” in the Zoological Museum, an amusing poster full of artificial teeth in the Weinbergstrasse. Read More »
Italy – News on mandatory e-invoicing regime and other VAT compliance obligations
Following to the approval of the Financial Law 2018, starting from 1 January 2019, a mandatory electronic invoicing obligation will be in place for the supplies of goods or services carried out between subjects that are resident, established or VAT registered in Italy.
The e-invoicing obligation is aimed, on one hand, to spread the digital culture among the companies and, on the other hand, to prevent the tax evasion and VAT fraud.
Therefore, taxpayers will be required to set their informatics systems in order to send and receive .XML e-invoices through the Interchange System (so-called “SDI”). The level of intervention on the informatics system will depend on different variables and could be limited if one or more intermediaries are used in the process.Read More »
EU – TP adjustments not any more relevant for custom value?
On the 20th of December the EU Court gave its decision in the case of Hamamatsu Photonica Deutschland GmbH vs Hauptzollamt München (C-529/16).Read More »
Upcoming webcast: VAT in the Gulf Cooperation Council (GCC)
I am delighted to invite you to the next in our series of Global ITX webcasts – VAT in the GCC, one month after implementation.
Date: February 13, 2018
Time: 3:00pm – 3:30 CET (9 Eastern)
This webcast will update you on the latest VAT developments, since go live on 1 January 2018,Read More »
Romania – It’s very difficult to get registered for VAT purposes
Romania has a very high fraud in the VAT field and this is why the authorities had put in place a VAT registration process for resident entities, which is far more demanding compared to similar processes in other EU countries. Read More »
Downsizing – and the trap of the trailers
With my youngest we wanted to escape from the dull weather in the Mittelland. The cloud cover weighs on one’s spirits despite sport and exercise in the fresh air. So we sat down with the internet and looked at the extracts of current films. Downsizing looked really funny and the two trailers we watched were without exception amusing. That’s the right one for us, we thought, and got ready for the evening performance.Read More »
Downsizing – die Falle der Trailer
Mit meinem Jüngsten wollten wir dem trüben Wetter in Mittelland entfliehen. Die Hochnebeldecke drückt aufs Gemüt trotz Sport und Bewegung in draussen.
Da haben wir uns ans Internet gesetzt und die aktuellen Filme in ihren kurzen Zusammenfassungen angeschaut. Downsizing sah wirklich witzig aus und die zwei Trailer, die wir angeschaut haben, waren ausnahmslos lustig.
Das ist das richtige, dachten wir uns und machten uns auf zu der Abendvorstellung.Read More »
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.Read More »
India – GST Council rationalises GST rates on a wide ambit of goods and services in different sectors and recommends issuance of clarifications on rates and taxability
In its 25th meeting held on 18 January 2018, the GST Council has made many recommendations granting relief on the GST rates applicable on goods and services in many sectors. The Council has also recommended issuance of certain clarifications relating to GST rates and taxability of certain goods and services.Read More »
Michaela Merz 