Die Macht des Klanges

Michaela MerzLeave a comment

Laila litt unter dem Lockdown. Das Virus hat sie des sozialen Lebens beraubt und das hat ihr sehr zugesetzt. Mit Kolleginnen in einem Kaffee sitzen und über die Mode zu diskutieren, oder mit der Nachbarin auf ein Glas Prosecco bei dem Italiener in der Nachbarschaft vorbeizugehen. , mit Tante Marta bei Bäcker bei einem Stück Kuchen über die neusten Gerüchte aus der Familie zu diskutieren, das war Laila’s grösstes Vergnügen. Nichts davon ist übriggeblieben. Tante Marta fürchtete sich so sehr vor dem Virus, dass sie ihr Haus kaum verlässt. Die Nachbarin musste ihr Arbeitspensum aufstocken, da ihr Mann die Arbeitsstelle verloren hatte und für «ein bisschen Geschwätz» hatte sie gar keine Zeit.

Und die Kolleginnen verschwanden in alle Richtungen und waren unerreichbar.

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PwC Webinar: Intensive course on Swiss VAT for foreign VAT professionals

Michaela MerzLeave a comment

Dates: 20 April 2021 | 4 May 2021 | 18 May 2021 | 1 June 2021

About the course

You have a sound understanding of VAT and are looking for a practical way to learn and understand the specific details of Swiss VAT and how it differs from the EU VAT system. You want to identify the opportunities you have to improve your overall Swiss VAT position.

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India – Supreme Court holds that DRI officers not empowered to issue SCN when custom officer allows exemption from customs duties at the time of clearance

Michaela MerzLeave a comment

Recently, the Supreme Court held that officers of the Directorate of Revenue Intelligence (DRI) are not empowered to issue show cause notices (SCN) when the custom officer (of the Appraisal group) allows exemption from custom duties at the time of clearance. The Court also observed that only an officer that undertakes assessment can re-assess the issue and the term ‘the proper officer’ under section 28(4) of the Customs Act, 1962 (Customs Act) has to be understood as the same officer (designation) that had assessed the goods at the time of clearance. The Court also held that the entrustment of the functions of customs officers to the DRI vide notification issued under section 2(34) of the Customs Act is not proper.

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PwC Switzerland: Functional SAP Consultant in Tax 100% in Zurich

Michaela MerzLeave a comment

Trust to go aheader

At PwC we don’t just go ahead with things that are important to us, we go one step further: we go aheader.

Start: Spring 2021

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PwC Webinar: SAP GTS Virtual Roadshow on Monday, 22 March 2021 09.30am

Michaela MerzLeave a comment

We are living in times of constant change, where excelling in international trade management is key to staying competitive in the market.

This is why I would like to invite you to join our SAP GTS Virtual Roadshow hosted by PwC and SAP.

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Poland – C-895/19 – neutrality and proportionality principles

Michaela MerzLeave a comment

On March 18th, the Court of Justice of the European Union issued a judgment concerning the compliance with the VAT Directive of Polish regulations which, in certain situations, impose recognition of output and input VAT under ICA and importation of services in settlements for other periods, which in practice leads to ICA and importation of services losing their neutrality status for the taxpayer. Such settlement is connected with the necessity of paying irrecoverable penalty interest on tax arrears.

In the judgment C-895/19  the Court indicated that the Polish provisions of the VAT Act are not compliant with the VAT Directive.

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India – Supreme Court decision taxation of software payments

Michaela MerzLeave a comment

Recently, the  Supreme Court1 has held that the amounts paid to the non-resident software suppliers, which do not create any right or interest with the distributor/ end-user for use of or right to use any copyright are not royalty under the Double Tax Avoidance Agreement(s) (DTAA). Therefore, the Indian payers were not liable to deduct tax at source (TAS) under section 195 of the Income-tax Act, 1961 (the Act).

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Realisator AG: SachbearbeiterIn Steuern 60 – 100%

Michaela MerzLeave a comment

Realisator AG schafft wertvolle Ressourcen. Wir sind der führende Anbieter für massgeschneiderte Treuhand- und Administrationsdienstleistungen sowie Softwarelösungen für die Temporärbranche.

Dank den von uns entwickelten Softwareapplikationen und umfassenden Services gewinnen unsere Kunden Effizienz und Zeit für ihr Kerngeschäft. Über 2000 Benutzer nutzen unsere Software E@syTemp täglich bei der Vermittlung von Mitarbeitenden und Abrechnung ihrer geleisteten Stunden.

Zur Verstärkung unseres Teams suchen wir eine/n

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PwC Global indirect tax webcast: e-commerce and digital economy 2021 update

Michaela MerzLeave a comment

16 March 2021 | 2pm –3pm GMT , 3pm – 4pm CET (Central Europe)

The incredible pace of change in indirect taxes in the areas of e-commerce and the digital economy shows no sign of slowing down. In this webcast we will focus on what we can expect from the UK, EU and North Americas.

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Global Automotive Tax Guide 2020

Michaela MerzLeave a comment


It is a great pleasure to present you the PwC 2020 Global Automotive Tax Guide. The Guide provides a unique oversight of tax aspects related to the use of cars in 43 of the world’s most relevant car markets.

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