Prepared by Davide Accorsi, Andrea WernerBeilinand Giuseppe Cammareri
With the Circular letter no. 13/E of 2 July 2018, the Italian tax authorities has provided further clarifications regarding mandatory electronic invoicing regime, in order to reply to questions provided by trade associations.
The negotiators of the European Union and the United Kingdom Government published a statement on the progress of negotiations under Article 50 TEU on the United Kingdom’s orderly withdrawal from the European Union on June 19, 2018, which included several announcements relevant for VAT. The joint statement is putting forward with a view to the meeting of the European Council (Article 50) of 29 June 2018.Read More »
I’m delighted to invite you to our global customs webcast: Trade wars, what’s the best customs strategy for your business?
Date: Monday, 16 July 2018
Time: 3pm CET
Trade wars, protectionism, Brexit: how do you plan for an increase in tariffs while keeping goods moving smoothly across borders?Read More »
13 people are trapped in a cave in Northern Thailand. They climbed in and then the flood came. To save themselves they had to climb deeper into the cave. The water followed them. After 9 miserable days they were found. But to find them more than 100 rescuers were required, including divers with special training. It is not easy for the youths to get out, because between them and daylight there is a lot of water. They first have to learn to dive to get out again. That may take weeks. I think of them, because the story sounds so crazy that you can scarcely believe it. But I see the pictures of the emaciated youths sitting on the floor in the dark and know that real life is crazier than any story.
I think not only of the youths, but also of their parents. Who are waiting, desperate, helpless, somewhere near the entrance to the cave system. The fear that they will never see their children alive again, hangs on them like a millstone.Read More »
12 Jugendliche und ihr Trainer sind im Norden von Thailand in einer Höhle eingesperrt. Sie sind hineingeklettert und dann ist die Überschwemmung gekommen. Um sich zu retten sind sie immer tiefer in die Höhle abgestiegen. Die Wasser verfolgte sie. Nach elendlangen 9 Tagen wurden sie gefunden. Aber um sie zu finden waren über 100 Einsatzkräfte benötigt inklusive speziell ausgebildete Taucher.
Einfach so können die Jungs nicht wieder raus, weil zwischen ihnen und dem Tageslicht ziemlich viel Wasser steht. Sie müssen erst tauchen lernen um wieder rauszukommen. Das kann Wochen dauern. Ich denke an sie, weil die Geschichte so verrückt klingt, dass es fast nicht zu glauben ist. Aber ich sehe die Bilder von den abgemagerten Jungs am Boden sitzend in der Dunkelheit und weiss, dass das wahre Leben verrückter ist als jede Geschichte.
Ich denke nicht nur an die Jungs, sondern auch an ihre Eltern. Die irgendwo bei dem Eingang des Höhlensystems verzweifelt, hilflos warten. Die Angst, ihre Kinder nie mehr lebend zu sehen wird, sitzt ihnen im Nacken.
Read More »
Ich hatte mich nie getraut jemand Ratschläge zu erteilen, wie man Kinder richtig erziehen soll. Ich habe in der Vergangenheit viel mit Kindern gearbeitet. Ich habe 4jährigen das Skifahren beigebracht, Sommerlager geleitet, Gruppen von Pubertierenden mit Lernschwächen Wissen beigebracht. Dazu habe ich eigene Kinder.
Meine Erkenntnis aus den Jahrzehnten ist jedoch, dass ich sehr glaubwürdig und emotional tief engagiert bin, sofern mir etwas sehr wichtig ist. Das kommt dann auch an.
Für mich ist zum Beispiel physische Gewalt absolut nicht akzeptabel. Ich kann mir nicht vorstellen jemanden zu schlagen, nur weil er meine Werte nicht teilt oder Mist gebaut hat. Read More »
I had never dared to give anyone advice on how to bring up children properly. In the past I have often worked with children. I’ve taught 4-year olds to ski, run summer camps, helped groups of pubescent teenagers with learning difficulties. Then I have my own children.
The lesson I have learned from the past decades is that I am very credible and emotionally very involved, if something is very important to me. That works.
For example, for me physical violence is absolutely not acceptable. I cannot conceive that I would strike someone, simply because he does not share my values or done something stupid. It was therefore for me extremely important that my children did not hit one another. Read More »
In Brief
In a circular letter dated April 23rd 2018, the German Federal Ministry of Finance (FMOF) repealed the German tax authorities’ previous simplification regulation for the so-called intra-Community movement of own goods in the border area (Section 1a.2(14) of the German VAT Application Decree [Umsatzsteuer-Anwendungserlass, or UStAE]). Read More »
You are no doubt aware that in just a couple of days (1 July 2018) the new Australian low value goods import laws are coming into force.
Who is Affected?
Any business that meets the AUD $75,000 registration threshold and sells low value goods (under $1000) into Australia to consumers will be affected.Read More »
On June 21, 2018, the Supreme Court in South Dakota v. Wayfair overturned the long-standing precedent that a business must have a physical presence in a state for the state to require it to collect sales taxes. Read More »
PwC Switzerland ITX
Michaela Merz 