Ukraine: Registration obligation in 2022 for electronic services for turnover of Euro 30’000 a year


From a turnover of one million Ukrainian hryvnia (approx. 30’000 euros) in 2021, foreign entrepreneurs providing electronic services to consumers in Ukraine are expected to have to register and pay tax at a rate of currently 20 per cent by 31 March 2022.

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EU: Fit for the digital age : hearing with Margrete Vestager, European Commissionair


On Tuesday 23 of March European Parliament subcommittee on taxation hold hearing with Margrete Vestager, Executive VP of the European Commission for a Europe fit for the Digital Age. Interesting inside to be listen too.

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Germany – extension of deadlines and tax reliefs due to Corona


Due to the economic challenges because of Covid the German Ministry of Finance published further extensions of deadlines and tax relief measures due to the coronavirus pandemic. For more details please see the link.

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New Zealand : How to increase number of first home buyers?


There are number of measures being implemented by New Zealand’s government to prevent the formation of a properties bubble and to increase number of first home buyers. The government intends to remove tax incentives for investors to make speculation less attractive.

“Property investors are now the biggest share of buyers, with the highest amount of purchases on record. Last year, 15,000 people bought homes who already owned five or more.” prime Minister Jacinda Ardern said Tuesday in Wellington

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Banksy in times of Corona


The first Banksy painting I saw, and that was years ago, immediately fascinated me. The painter Banksy has an incredible creativity and creates a visual language that often comes across as funny and with a very strong message. I really enjoy looking at his paintings. His actions/performances are world class. For example, the way he poked fun at the entire art world when his painting “the girl with the balloon” was auctioned at the world-famous Sotheby’s is contemptuous and grotesque at the same time. He earned just over CHF 800,000 on Sothebys with this picture.

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Banksy in Zeiten von Corona


Das erste Bild von Banksy, das ich gesehen habe, und das ist schon Jahre lange her, hat mich auf Anhieb fasziniert. Der Maler Banksy besitzt eine unglaubliche Kreativität und erschafft eine Bildsprache, die oft witzig und mit einer sehr starken Botschaft daherkommt. Ich schaue mir seine Bilder sehr gerne an. Seine Aktionen/Performances sind Weltklasse. Zum Beispiel wie er die gesamte Kunstwelt bei der Versteigerung seines Gemäldes «das Mädchen mit dem Ballon» im weltberühmten Sotheby’s veräppelt hat, ist verachtend (schlussendlich hat er mit und dank Sotheby CHF 800’000 verdient) und grotesk zugleich.

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St. Galler Seminar zur Mehrwertsteuer 2021, 8. und 9. Juni 2021


Untenstehend findet Ihr das Programm des St.Galler Seminars zur Mehrwertsteuer, welches am 8. und 9. Juni 2021 im Hauptgebäude der Universität St.Gallen stattfindet.

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EU – How you can contribute to a better world of future tax


The Commission of the VAT Expert Group has now launched the public consultation on “Improving the Situation of EU Citizens as Taxpayers for Direct and Indirect Tax”, available in 23 languages:

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Hungary – real time reporting as from 1. January 2021 and self billing arrangements, penalties to be expected as from 1 of April 2021


As of 1 January 2021, the scope of invoices to be reported was expanded, as the invoices issued to non-domestic (i.e. EU or non-EU) tax payers and non-taxable persons also have to be reported, thus the invoice data issued in relation to an intra-Community and export supplies are subject to reporting obligation as well.

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The power of sound


Laila suffered from lockdown. The virus deprived her of a social life and that took its toll on her. Sitting in a coffee shop with colleagues and discussing fashion, or dropping by the neighbour’s Italian for a glass of prosecco. Discussing the latest family rumours over a piece of cake with Aunt Marta at the bakery was Laila’s greatest pleasure. Nothing of it remained. Aunt Marta was so afraid of the virus that she hardly left her house. The neighbour had to increase her workload because her husband had lost his job and she had no time at all for “a bit of gossip”. And her colleagues disappeared in all directions and were unreachable.

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