Michaela Merz


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New Zealand – Registration obligation as from 1 of December for foreign suppliers


New Zealand has adopted a law that will require offshore sellers, electronic marketplaces and redeliverers to register and account for 15% GST on: Continue reading


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Why I use Uber


I’m always on the move, frequently abroad. Without a taxi it’s often impossible. But my experience with taxis is very mixed and unfortunately often not only positive. The vehicles are dirty and stink of cigarettes. The drivers are impolite. When I ask them to close the window or switch off the radio, I am ignored. I have to load and unload the cases myself, the credit card is refused and cash demanded. The worst is, I feel cheated, if I have already driven the route and suddenly it is a good deal dearer and who knows what happens when I don’t know the normal prices. Riding taxis around the world is like a bag of surprises, it may be great but it can also be a terrible experience with a high degree of frustration. The chances are about 50/50 and very often the main feeling is that it was simply OK. Continue reading


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Dublin – Zurich


I’m booked on the flight at 6.40 am from Dublin to Zürich. The evening before my departure the reception cannot make my bill, but as customer service they offer to wake me up. I say OK and ask for 4.45 am.

But next morning I’m already awake at 4.15 am and deal with all my mails that have arrived since yesterday evening. I am ready and prepared and wonder why the hotel telephone has not rung. At last I notice that on the telephone a light is on and a message has been left on the telephone answering machine. But the telephone didn’t ring. A special way of waking guests. Continue reading


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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


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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