The compulsory publication of tax strategy for large business was introduced by the Finance (No. 2) Bill 2016 and it received Royal Assent on 15 September 2016, so it is now an Act of Parliament (Finance Act 2016 c.24). The relevant provisions for tax strategy are included in Schedule 19 of the Act, attached below at the very end of this blogpost.Read More »
Corina is 13 soon
I sat next to Corina. In December she will be 13. Corina is very pretty, with striking eyebrows. She told me that this was now very „in“, which of course was new to me.
She had a perfect skin and long, straight hair. I sat next to her at dinner. Corina scarcely touched the food and apart from a few leaves of salad ate nothing. Read More »
Corina wird 13
Ich bin neben Corina gesessen. Sie wird im Dezember 13 Jahre alt. Corina ist bildhübsch, mit markanten Augenbrauen. Sie hat mir mitgeteilt, dass das jetzt sehr in sei, was ich selbstverständlich vorher nicht gewusst hatte.
Sie hat makellose Haut und lange, glatte Haare. Ich bin neben ihr bei einem Abendessen gesessen. Corina hat das Essen kaum angerührt und ausser ein paar Salatblättern hat sie nichts gegessen. Der Inhalt ihres Tellers ist mit grosser Wahrscheinlichkeit völlig unberührt im Abfall gelandet. Was für eine Verschwendung! Corina will nicht essen, da dünn ihrer Meinung nach Voraussetzung für Erfolg ist. Sie plant sogar, sobald sie 18 ist, sich das nur für sie sichtbare, restliche Fett absaugen zu lassen, weil ihr ihre Eltern jetzt keine Bewilligung zu dem Eingriff geben wollen.Read More »
EU – Updated version of the MOSS report published
On 3 November 2016 the Taxation and Customs Union published an updated version of the MOSS report. In this report information on national rules applied in Member States for the use of the mini one-stop shop (MOSS) can be found. Definitions and explanations on the scope of the report can be found in the overview, which also includes a summary table of applicable VAT rates, as well as information on use and enjoyment rules, and B2C invoicing obligations across Member States.
Image source: Wandersmann / Pixelio.de
Italy – new VAT obligations in 2017 – fight against tax evasion
Starting from 2017, new quarterly communications of data of invoices issued and received and VAT balances will be mandatory.
Articles 4 and 5 of Law Decree dated October 22, 2016, no. 193 has introduced important changes in relation to VAT in order to strengthen the fight against evasion.Read More »
Die Frauenquote
Meine Tochter ist gegen die Frauenquote. Sie ist noch sehr jung und in diesem Dingen naiv, ich war es auch. Ich versuchte ihr zu erklären, warum ich die Seite bei dieser Frage wechseln musste.
Meine Klasse auf dem Gymnasium war bis auf 7 Kollegen weiblich und wir waren damals 36 Studenten in der Klasse. Die Professoren mehrheitlich weiblich, bis auf die die 2 exotischen männlichen Professoren und die waren eher sonderbar. Read More »
A quota for women
My daughter is not in favour of a quota for women. She is still very young and naïve in these matters, I was also. I tried to explain to her why I had to change sides on this issue.Read More »
Platzspitz-Lauf
Ich bin der Überzeugung, dass die Bewegung zu einem Menschen gehört wie das Essen. Ohne Bewegung wird der Mensch schwach und kann nicht mehr funktionieren. Read More »
Charity run on the Platzspitz
I am convinced that people need movement just as they need food. Without movement one becomes weak and it is no longer possible to function. Without food one dies, as one also does without movement, only perhaps it takes a bit longer than 3 weeks.
Italy – e-invoice VAT assessments as from 1 of January 2017
Italy is to offer a voluntary e-invoice/e-reporting regime to tax payers from 1 January 2017 also for B2B and B2C transactions (indeed, a similar system is already in place for B2G transaction). The measure is designed to reduce VAT fraud and simplify reporting. According to the Legislative Decree no. 127/2015, new rules related to business-to-business e-invoicing and e-Submission will apply. Read More »
Michaela Merz 