The SFTA have recently reviewed and revised the interpretation guidance which is used by the cantonal tax authorities to apply the taxation of principal companies, the rules of which are stipulated in Circular Letter number 8 published by the SFTA in 2011.Read More »
Spring
Spring has arrived. At least astronomically. There is not much to be felt of it because the air is cold and the dense fog does not really awake spring fever. However, my statement is not entirely correct; spring fever comes at least when looking at the flowers and their colourful heads poking out. Read More »
Frühling
Der Frühling ist da. Zumindest astronomisch. Es ist nicht viel zu spüren davon, da die Luft kalt ist und der dichte Nebel nicht wirklich Frühlingsgefühle weckt. Wobei ganz stimmt meine Aussage nicht, die Frühlingsgefühle kommen zumindest beim Betrachten der Blumen auf, die ihre farbenfrohen Köpfe rausstecken. Read More »
New job opportunity at Jet Aviation
Are you looking for a new challenging job opportunity?
Please see open position of Jet Aviation – VAT Manager EMEA
Jet Aviation is looking for a flexible person who is willing to work in different locations (Basel, Kreuzlingen, Zürich and further travel within Europe).
PwC – Asia Pacific Indirect Tax Conference
Chiara’s birth
Lola had wished for her child very much. The pregnancy went without any difficulties, apart from the occasional heart arrhythmia. Lola lived like she had done so far, she only completly quitted drinking alcohol and smoking.Read More »
Die Geburt von Chiara
Lola hat sich ihr Kind sehr gewünscht. Die Schwangerschaft verlief abgesehen von der ab und zu auftretenden Herzarrhythmie ohne jegliche Schwierigkeiten. Lola lebte so wie bis anhin mit Ausnahme der vollständigen Abstinenz was, Alkohol und Zigaretten betrifft.Read More »
Lola‘s little heart defect
Lola had a little congenital heart defect. She had two electric circuits, which could both steer the heart. One normal one producing the wanted heart frequency and a very short one causing a pulse of 180.Read More »
Lolas kleiner Herzfehler
Lola hatte einen kleinen angeborenen Herzfehler. Sie besass zwei elektrische Kreise, die beide das Herz steuern konnten. Einen normalen, der die gewünschte Herzfrequenz produzierte und einen ganz kurzen, der bei ihr einen Puls von 180 erzeugte. Read More »
Japan – Update on proposed legislation proposed for Japanese consumption tax (JCT) on cross-border services
As previously reported, the Japanese government plans to tax the supply of electronic services by non-established service providers, as of 1 October 2015. The proposal is expected to pass through the legislation this spring.
According to the draft legislation the place of supply of electronic services will change from the origin principle (i.e. where the supplier is established) to the destination principle (i.e. to the place where the recipient is located). Read More »
Michaela Merz 