Pharma & Life Science – Get together

Michaela MerzLeave a comment

PwC_fl_30mmh_cAs a tax specialist within a pharmaceutical company, you face complex sector specific challenges each and every day. You have to do more with less resource and find efficient and pragmatic solutions in line with local law. Your job is interesting and exciting but very demanding. Exchange and information what is best in class in your industry can support you and inspire you in your daily business.

Therefore, we would like to invite you to our Pharma & Life Science – Get together to discuss with us and other professionals from your industry. We will talk about VAT, Customs, Direct Tax and Regulatory issues in the pharmaceutical and life science business concentrating on Risks and Opportunities, which impact national and international sale of drugs, Technology, BEPS / UCC and Contract Clauses.Read More »

Luna – der Hund

Michaela Merz3 Comments

333669_web_R_K_B_by_Th. Reinhardt_pixelio.de
Es war um die Jahrhundertwende. Der Arbeitsmarkt in Zürich war trocken wie ein Flussbett in Afrika vor dem grossen Regen. Mein kleines Team hat verzweifelt nach einer kaufmännisch ausgebildeten Assistentin gesucht. Wir konnten weder Traumlohn, noch Prestige noch sonstige wahnsinnige Vorteile bieten. Unser Trumpf war ein gutes Teamklima, Wertschätzung und Flexibilität. Dennoch meldete sich auf unsere Anzeige niemand. Mein Frust wuchs fast täglich. Als mich dann Natalie angerufen hat und sich für die Stelle interessierte, war meine Freude riesig. Sie sagte, dass sie sich vorstellen kommt aber eine Bedingung hat, nämlich dass ihre Hündin Luna sie zur Arbeit begleiten darf. Sofort versicherte sie mir auch, dass ihre Luna der bravste Hund auf dieser Erde sei, nie belle, absolut gehorche und ausserdem extrem liebenswürdig sei. Read More »

Luna – the dog

Michaela MerzLeave a comment

333669_web_R_K_B_by_Th. Reinhardt_pixelio.de

It was about the turn of the century. The labour market in Zürich was as dry as a river bed in Africa before the great rains. My small team had been desperately looking for a commercially trained assistant. We were unable to offer a dream salary or prestige or any other fantastic benefits. Our trump card was a good team climate, respect and flexibility. But despite this no one replied to our adverts. My frustration was growing almost daily. When Natalie phoned and showed interest in the job, I was out of this world. She said that she would come for an interview but there was one condition, namely she could bring her dog Luna to the office. She also assured me immediately that her Luna was the best behaved dog on earth, never barked, obeyed her absolutely and beyond that was extremely loveable. Read More »

Customs and global trade: Interview conçernant le nouveau code des douanes européenes

Michaela MerzLeave a comment

539368_web_R_by_Wandersmann_pixelio.deDepuis le 1er mai 2016, l’Union européenne (UE) a mis en oeuvre un nouveau code des douanes. Le point sur les impacts de cette réforme pour les entreprises suisses avec Michel Anliker, Senior Manager – Customs and Global Trade chez PwC.

Ce nouveau code s’applique à l’ensemble des vingt-huit pays de l’UE. Les entreprises suisses qui font du commerce avec ces pays sont donc touchées si elles importent dans l’UE, si elles y ont une filiale ou si elles font des transactions avec l’UE pour des biens qui y transitent, même s’ils sont facturés en Suisse.

Interview Michel Anliker

 

Image source: Wandersmann / Pixelio.de

Indirect Tax Newsletter & Customs, FTP, WTO Newsletter – INDIA – May 2016

Michaela MerzLeave a comment

Indirect Tax Newsletter India

 

 

 

The newsletters cover and explain important judicial and legislative developments under the Service Tax, Central Excise, VAT/ CST and Customs Acts, Foreign Trade Policy & WTO provisions.

Please click here to read the full “Indirect Tax Newsletter”.

PwC Indirect Tax Newsletter – May 2016

Please click here to read the full “Customs, FTP & WTO Newsletter”.

PwC Customs, FTP & WTO Newsletter – May 2016

41 Tage – die neue Robinson Crusoe Geschichte

Michaela Merz1 Comment

Fidji
Mit dem Rucksack um die Welt. Wenn man Zeit hat, reist es sich so am besten. So ist Eva in Fidschi angekommen. Das ist ein wunderbarer Fleck unserer Erde, paradiesisch schön, mit frohen gastfreundlichen Leuten. Als sich die Gelegenheit bot, eine kleine, unbewohnte Insel als Tagesausflug zu besuchen, sagte Eva sofort ja. Der Preis war lächerlich und der Ausflug versprach wunderbare Erfahrungen und Eindrücke. Die Erwartung wurde nicht enttäuscht. Das Inselchen war bezaubernd. Haargenau wie sich Mitteleuropäer während regnerischen Tagen das Paradies vorstellen. Read More »

41 days – the new Robinson Crusoe story

Michaela MerzLeave a comment

Fidji

With a backpack round the world. If one had the time, that’s the best way to travel. That’s how Eva arrived in Fiji. It is a wonderful spot on our earth, beautiful as paradise, with happy hospitable people. When the opportunity arose to take a day trip to a small, uninhabited island, Eva immediately said yes. The price was ridiculous and the trip promised wonderful experiences and impressions.

Read More »

EU Law – case law searching engine

Michaela MerzLeave a comment

ejustice_logoIt has recently become possible to search online in over 4 million national and European decisions which have a European Case Law Identifier (ECLI).

The European Case Law Identifier (ECLI) is a human readable and computer processable code that can – in principle – be assigned to every judicial decision from every national or European court. Its aim is to facilitate unequivocal citation of judgments and to improve cross-border accessibility of case law.Read More »

Der goldene Käfig

Michaela MerzLeave a comment

PwC_fl_30mmh_cClaude und Lisa haben beide studiert. Eigentlich war Lisa die Klügere von beiden. Das war in den Seminaren, die sie beide besuchten, wie auch am Notendurchsicht klar zu erkennen. Beide waren nicht nur klug sondern auch gutaussehend und kamen aus gutbürgerlichen mittelständischen Familien. Das Schicksal hat sie auf die sonnige Seite des Lebens gestellt. Read More »

The gilded cage

Michaela MerzLeave a comment

PwC_fl_30mmh_cClaude and Lisa both went to university. Actually Lisa was the cleverer of the two. That was evident in the seminars they both attended, and their marks. Both were not only clever, but were also good looking and came from solid middle-class families. Fate had been kind to them. No-one was therefore really surprised, when shortly after completing their university studies, they announced their marriage. We celebrated together and welcomed their restrained but obvious happiness. Read More »