Michaela Merz


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US Supreme Court overturns physical presence rule for state taxation


Last week, 21 June, the Supreme Court ruled 5-4 in favour of South Dakota in the South Dakota vs. Wayfair, Inc. case, which reverses the 1992 Quill Corp vs. North Dakota ruling. The Court remanded the case to the South Dakota Supreme Court to address the matter in light of its decision. Continue reading


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A quota for women


Judith Alexander_IRE_2016_MB_08.jpgWoman wearing black standing at a counter using a laptop, PC or computerMy daughter is not in favour of a quota for women. She is still very young and naïve in these matters, I was also. I tried to explain to her why I had to change sides on this issue. Continue reading


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Wie finde ich die richtigen Angestellten


638979_web_r_by_andrea-damm_pixelio-deEs gibt eine Theorie, die besagt, dass wen man ein Angestellte sucht und man es richtig macht, dann schaltet man nur eine Anzeige und bekommt dann eine einzige Antwort von genau der richtigen Person.

Diese Theorie suggeriert, dass die Mehrheit der Leute, die suchen unqualifizierte Ignoranten sind. Denn das oben beschriebene, passiert so gut wie nie. Continue reading


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Easy guide to your Italian business


734381_web_R_B_by_VauEm_pixelio.de
We offer this publication to all those people with entrepreneurial spirit who are interested in understanding the essentials of the Italian system, with the hope of contributing to the success of their business.

A growing number of companies, both small and large, consider the world to be their market of reference. One of the prerequisites to accomplish this aim is to know and interpret local rules and regulations. Continue reading


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PwC webcast “Navigating a path through the EU Referendum result”


PwC_fl_30mmh_c“The UK’s decision to leave the EU will have significant implications for businesses and we are already working with our clients and people to support them as those implications are understood.

“History has taught us that UK business is adaptable and innovative when confronted with new challenges and opportunities. There will be significant uncertainty over the coming months as the detailed political and legal issues are worked out, and business confidence may be impacted. PwC is committed to helping its clients as they adapt to new market conditions and opportunities.”

Statement from Ian Powell, Chairman and Senior Partner of PwC regarding the UK’s decision to leave the EU.
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Outline of Japanese consumption tax system


Read HERE to find out more or feel free to contact my colleague of PwC Japan: Takashi Murakami (takashi.a.murakami@jp.pwc.com) / Kataku Kimu (kotaku.kimu@jp.pwc.com).

 

Bildquelle: Bernd Laprecht / pixelio.de

 


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Toll manufacturing creates a fixed establishment in Poland


A Polish court (i.e. the Administrative Court of Warsaw) ruled in one of its recent judgments toll manufacturing to create a fixed establishment for VAT in Poland.

Background
A Finnish manufacturer of boats intended to extend its business activities to Poland. Before it started conducting business in Poland, it applied for a ruling to the Polish Ministry of Finance. Continue reading