Michaela Merz


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OECD: Possible VAT implications of Transfer Pricing


The Commission services wish to discuss with the VAT Committee the possible VAT implications of transfer pricing rules laid down for the purposes of direct taxation. Such rules are aimed at ensuring that the conditions of the transactions within a multinational enterprise group (“MNE group”), including the price, match comparable market conditions and that profits are fairly divided between the jurisdictions in which a multinational enterprise (“MNE”) operates1. Continue reading


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EU – The VAT FE and direct tax PE concepts are drifting further apart: true or false?


webinar-euDo you expect disputes regarding your Permanent Establishment (PE) to increase as a result of the OECD BEPS project? Have you already unexpectedly been qualified as a VAT Fixed Establishment (FE)? Are you aware that the gap between direct tax and VAT is widening in practice, with lower thresholds on a number of fronts? Continue reading


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PwC Webcast – India’s New Indirect Tax Levy on B2B and B2C Digital Supplies


webcast-indiaAs part of the changes to India’s tax landscape and in alignment with BEPS Action Paper on the Digital economy (eCommerce, internet businesses, etc), the Government of India has made certain key amendments to the Indirect tax law as applicable to B2B and B2C Online as well as eCommerce companies. Continue reading


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BEPS webcast series: OECD Profit Attribution/Revised Guidance on Profit Splits


PwC_Rep_USA_NYC_JFB_042316_030.jpg Woman sitting at a table near a window checking her phone, cell, mobile RingsPlease join us for the upcoming webcast regarding OECD Profit Attribution/Revised Guidance on Profit Splits which will take place on

Tuesday, September 20, 2016 | 12:00 pm – 1:00 pm (US EDT) | 06:00 pm – 07:00 pm (Swiss Time) Continue reading


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Tax priorities of the Netherlands EU Council Presidency EU 2016


Photo_RGB_R_NL_JA_00614.jpg People crossing the tracks ot the stationCorporate Tax
“On 17 June 2015 the Commission presented an action plan to reform the corporate tax system in the EU. It includes a series of initiatives designed to end tax avoidance, ensure the sustainability of revenues and strengthen the internal market for business. Continue reading


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BEPS and VAT Update – Permanent establishments v fixed establishments


BEPSWith the release of the OECD’s final package of recommendations to tackle base erosion and profit shifting (BEPS) and the endorsement of the recommendations by the G20 Finance Ministers, the spot light will now be on the manner in which tax authorities take up and implement the relevant recommendations. Continue reading


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Recorded version: Webcast on Country-by-Country Reporting


PwC_PC_Italy_Rome_MB_011.jpgDear all,

The WebEx session on Country-by-Country Reporting took place last Tuesday.
If you didn’t had the chance to participate, please find HERE the recorded version of this WebEx session. Continue reading