Rudolf received an airgun and airgun targets for his Birthday. His dad fixed several thick wooden boards at the back of the garden, against the wall of the disintegrating barn.
Read More »Airgun
Justice
I knew two brothers, they were inseparable. They had a wonderful relationship and undertook many activities that went into the town history. One of them was smarter than the other but that wasn’t important. First their father died and then their mother, they inherited a large estate with huge gardens and office buildings. And their relationship was destroyed by money. One of them had received more than the other.
Read More »Die Gerechtigkeit
Ich kannte zwei Brüder, sie waren unzertrennlich. Sie hatten eine wunderbare Beziehung und unternahmen unzählige Aktionen, die in die Dorfgeschichte eingegangen sind. Der eine war klüger als der andere, aber das spielte gar keine Rolle. Erst starb der Vater und dann die Mutter, sie erbten ein grosses Grundstück mit riesigen Gärten und Wirtschaftsgebäuden. An dem lieben Geld ist ihre Beziehung zu Bruch gegangen. Der eine hat mehr gekriegt als der andere.
Read More »New Billionaires Insights 2019
Long-term vision, smart risk taking, business focus and determination have resulted in businesses that have tended to outperform others financially. There was a dip in wealth in 2018. Billionaire wealth dropped 4.3% globally, after five years when it grew by 34.5%.* As the center of economic activity shifts towards Asia, the region’s entrepreneurs are playing a strong role. There will be many more winners and losers in the years to come.
It is difficult to predict the future but leading entrepreneurs are primed for a more difficult environment. But what will remain constant is the billionaire effect – the ability to transform entire industries, to create large numbers of well-paid jobs, and to rally the world to find cures for diseases such as malaria.
For details please read below. It’s really quite an interesting reading.Read More »
Japan: New Invoicing, Bookkeeping, and Registration Requirements as from 2023
In brief
October 1, 2019 saw major changes come into effect with regard to the Japanese Consumption Tax (“JCT”) regime, which for the first time introduced multiple tax rates (8% and 10%). Additionally, with effect from October 1, 2023, the JCT rules introduce a new qualified invoice regime, under which a purchaser will only be able to obtain a JCT input credit if presented with a qualified invoice. Read More »
Incoterms (INternational COmmercial TERMS): Neue Regelung ab 1. Januar 2020
Incoterms sind vereinbarte standardisierte Klauseln, die es den Vertragsparteien ermöglichen Regelungen über Leistungsort, Leistungspflichten und den Gefahrenübergang eindeutig zu bestimmen. Die Incoterms geben jedoch keine Auskunft darüber, wann und wo das Eigentum an der Ware zwischen den Parteien übergeht. Ebenfalls Zahlungsbedingungen, Gerichtsstand sowie die umsatzsteuerliche Verfügungsmacht werden in ihnen nicht geregelt.Read More »
Incoterms (INternational COmmercial TERMS): New regulation from 1 January 2020
Incoterms are agreed standardized clauses which enable the contracting parties to clearly determine regulations on the place of performance, performance obligations and the transfer of risk. Read More »
Basler Läckerli
Ich backe. Ich koche. Wenn es sein muss.
Das Backen und Kochen haben mir noch nie Spass gemacht. Wenn ich nur für mich kochen sollte, habe ich mich von Rohkost ernährt.
Read More »Basler Läckerli (biscuits from Basel)
I’ll bake. I’ll cook. If I have to.
I’ve never enjoyed backing or cooking. Whenever I was meant to cook for myself I just ate raw food.
Read More »Webinar on upcoming changes in European customs: Export/import representation for non-EU companies in the EU, and the implications of Incoterms 2020
Date: Wednesday, 27 November 2019
Time: 2pm to 3pm CET
How are the recent changes in EU legislation affecting international trade?
With more EU countries following EU legislation in their practice, non-EU companies can no longer act as the exporter for customs purposes. This is making it more complicated for entities not established in the European Union – including Swiss principal companies − to deal with their customs processes in the EU. On the other hand, from a VAT perspective they can be still the entity that takes care of the VAT exemption export and has to verify it later on.Read More »
Michaela Merz 