The UAE Ministry of Finance has conducted feasibility studies on the implementation of a VAT draft law. These studies on taxation and its social and economic implications were conducted for the following years: 2008, 2010, 2012 and 2014. The studies analysed the impact of taxes on the growth of the regional economy and on the UAE’s global competitiveness. Read More »
Einladung: PwC Webinar „Der neue Unionszollkodex kommt – Ist Ihr Unternehmen vorbereitet?“
Ich lade Sie herzlich zu unserem Webinar „Der neue Unionszollkodex kommt – Ist Ihr Unternehmen vorbereitet?“ am Dienstag, 29. September 2015 von 14:00 bis 15:00 Uhr ein. Read More »
South Korea – proposed change to the scope of the supply of electronic services – B2B supplies may be excluded
In our initial post on the South Korean VAT rule changes regarding the supply of electronic services by non-established service providers (effective from 1 July 2015), that the legislation subjected both B2B and B2C supplies to VAT under the new rules. There has been controversy whether the legislation really intended to apply the same treatment to B2B supplies, as to B2C.Read More »
The mouse
During the holidays we visited my mother. It is a small village in the middle of the forest. The house was built in 1906. The stable is built from stones, in the cellar there is a spring. However the house has been converted and offers modern comfort. In this hot summer with continuous temperatures of above 30 degrees, the old building which is shadowed from two sides by large trees, turned out to be a blessing.Read More »
Die Maus
In den Ferien haben wir meine Mutter besucht. Es ist ein kleines Dorf mitten im Wald. Das Haus wurde 1906 gebaut. Der Stall ist aus Steinen gebaut, im Keller gibt es einen Brunnen. Das Haus wurde jedoch umgebaut und bietet modernen Komfort. In diesem hitzigen Sommer mit dauerhaften Temperaturen von über 30 Grad Celsius erwies sich das alte Gebäude, von zwei Seiten beschattet durch riesige Bäume als grosser Segen.Read More »
TCS – the fast pragmatic help which let us down
I don’t really like driving. For me the car is a means in order to get from one point to another. If the price allows, I will for sure be one of the first ones, who buys an automatically steered car.
I am pretty sure that afterwards these automats will spread very fast. Because the insurance premiums for men-steered cars will rise into the sky and will economically force people to stop driving themselves.Read More »
TCS – die schnelle pragmatische Hilfe, die auf sich warten liess
Ich fahre nicht wirklich gerne Auto. Für mich ist es ein Mittel, um von einem Ort an einen anderen Ort zu gelangen. Sofern mir es der Preis erlaubt, werde ich sicher eine der ersten sein, die ein automatisch gesteuertes Fahrzeug erwirbt.
Ich bin mir ziemlich sicher, dass sich anschliessend diese Automaten rasant ausbreiten werden. Read More »
New Zealand – Taxing by the megabyte – proposed changes to the GST treatment of the digital economy
As widely anticipated, the Government of New Zealand has released a discussion document on the GST treatment of digital products and other services purchased online by New Zealand consumers. The analysis in the discussion document is based on the OECD guidelines for applying GST to cross-border services and intangibles (e.g. music, movie, and game downloads).Read More »
Czech Republic – control statement required as from 1 of January 2016
Starting with the 1st of January 2016 all VAT payers registered in the Czech Republic will have to start submitting a new report – so called “control statement”. Control statement is a new report that all VAT payers registered in the Czech Republic will have to submit electronically in case they performed or received taxable supply with a place of supply in the Czech Republic after January 2016. Read More »
Insider tip in Ascona – Osteria
We were hungry. In Ascona there are many restaurants. But on this Sunday, where a fireworks was planned, all places seemed already occupied. We walked through the old town looking for a solution. And then we saw an Osteria. A large yard full of people. One view at the menu and the surprising information “please ask”.Read More »
Michaela Merz 