My wonderful, studying children had thought of a birthday present for me. Holidays for the three of us to an unknown destination. They had chosen Barcelona.
Why Barcelona? First, it is a fantastic, vibrant city with endless many things to see and to do. In April it is vivid and much warmer than in Switzerland. Read More »
Meine wunderbaren, studierenden Kinder hatten sich für mich ein Geburtstaggeschenk ausgedacht. Eine Reise zu Dritt mit unbekanntem Ziel. Gewählt hatten sie Barcelona.
Warum Barcelona? Zum einem es ist eine fantastische, pulsierende Stadt mit unendlich viel zu sehen und zu erleben. Es ist im April lebensfroh und sehr viel wärmer als in der Schweiz.Read More »
Electronic service regulation provides detailed definition of electronic services. There are 7 different categories:
Educational services
The supply of any—
(a) distance teaching programme;
(b) educational webcast;
(c) internet-based course;
(d) internet-based education programme; or
(e) webinar,
if the person making the supply of the educational services is not regulated by an educational authority in that export country.Read More »
Companies selling goods as mobile phones, tablet PC’s, laptops, game consoles or integrated circuit devices (e.g. CPU’s) in the total value of Euro 10.000 or more have to apply reverse charge mechanism for local Dutch supplies as from 1 of April 2013. Reverse charge mechanism means that the purchaser has to account for the VAT due on the transaction in his own VAT return. Read More »
PwC Switzerland ITX
Michaela Merz 