Leben in Zeiten von Corona 2021


Vorletzten Sonntag bin ich sehr früh aufgestanden. Draussen war es noch sehr dunkel. Ich trank Kaffee, zog mich an und machte mich auf dem Weg nach oben auf den Berg. Als ich von zu Hause losfuhr war es immer noch dunkel, aber langsam wurde es hell. Der Weg bis nach oben auf den Berg ist auf den letzten 5 Kilometern sehr schmal. So schmal, dass es ab und zu sehr schwierig ist auszuweichen, wenn sich zwei Fahrzeuge begegnen. Ab und zu ist es gar nicht möglich auszuweichen und ein Fahrzeug muss rückwärtsfahren damit beide aneinander vorbeikommen. Von Samstag auf Sonntag hat es geschneit und auf beiden Seiten der Strasse türmten sich Wände von geräumten Schnee.

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India – India Union Budget 2021 – Highlights


The Indian Finance Minister presented Budget 2021 resting on 6 pillars with focus on providing impetus to Infrastructure, Manufacturing, Financial Sector and generation of Employment. On the tax proposals, the proposals convey a holistic approach to accelerate India’s revival and growth. Please find below summarised points of interest:  

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Ameropa – VAT Advisor 100% in Romania


Founded in 1948, Ameropa is a Swiss, privately owned international agri-business. We produce, originate and market fertilizers and grains. Our headquarters are in Binningen, Switzerland, near the city of Basel. We have regional offices on all five continents and invest globally in assets supporting our business activities.

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EU – who can act as exporter in 2021


According to the Registered Exporter (REX) Guidance Document only companies established in the EU are allowed to become registered exporters. Please find below an extract from the Guidance Document (https://ec.europa.eu/taxation_customs/sites/taxation/files/registered_exporter_system_rex_-_guidance_document_v1_en.pdf).

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Singapore – change in the treatment of retrospective TP adjustment from GST and custom perspective


On 9 November 2020, the Inland Revenue Authority (IRAS) released a new tax guide for TP adjustments in Singapore and this includes the introduction of an administrative concession to reduce the compliance cost and administrative burden on businesses.

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Webcast to discuss the Customs and VAT implications of the Brexit Trade and Cooperation Agreement (TCA) – 21 January 2021 3pm CET


The UK EU Trade and Cooperation Agreement (TCA) eliminates all customs duties on goods which originate in the UK or EU  – representing the most extensive trade agreement on tariffs the EU has ever made.

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Webinar – After the Brexit deal: what you need to know and do next – 18 January 2021


The Brexit transition period ended on 31 December 2020 and there is finally a deal between the United Kingdom and the European Union. However, many relevant practical questions for businesses remain open and still need to be resolved.

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Netherlands – Dutch court confirms broad application of CJEU Boehringer


Yesterday, a Dutch court case was published regarding indirect rebates. In essence, the court of first instance granted a refund to a pharmaceutical company based on the CJEU Boehringer case (C-462/16) although the pharmaceutical company was not obliged to grant the rebates under national law. 

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UK – Brexit – How to get the VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU for VAT paid on supply of goods


Businesses established in Northern Ireland who incur VAT on goods in the EU, and EU businesses who incur VAT on goods in Northern Ireland, will be able to recover this VAT through the electronic cross-border refund system. This enables a business to recover that VAT directly from that country (the UK or EU member state of refund) provided that it is not established in the country of refund and makes no supplies there.

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UK – Brexit – Intrastat requirements


According to the latest information issued on Intrastat requirements by HMRC, one have to differentiate between the following flows where Intrastat declarations will still be required for UK resident business and foreign businesses with a UK VAT registration:

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