Michaela Merz


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Cross-border vehicle usage – Information for companies and individuals


Cross-border mobility and its legal regulations on vehicle use

More and more companies and private individuals are part of an international network, and operate or work in several countries. Cross-border mobility offers many advantages, but also presents a number of risks. Continue reading


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Invitation PwC Event – VAT around the world – 2 December 2015


I would like to invite you to the World Wide VAT – the international VAT forum @PwC!

This year’s World Wide VAT event presented by PwC reflects the importance of value added tax for businesses that have to deal with the complexities of indirect taxation on a daily basis. It’ll be a  chance for you to catch up on the latest developments in Europe and beyond, and examine the implications for your company in more detail.

 

Please find more informations on the following leaflet or please contact my colleague Denise Ruhland: denise.ruhland@ch.pwc.com / +41 58 792 77 02

 


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Invitation PwC Event – VAT around the world – 2 December 2015


I would like to invite you to the World Wide VAT – the international VAT forum @PwC!

This year’s World Wide VAT event presented by PwC reflects the importance of value added tax for businesses that have to deal with the complexities of indirect taxation on a daily basis. It’ll be a  chance for you to catch up on the latest developments in Europe and beyond, and examine the implications for your company in more detail. Continue reading


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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


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PwC Tax Technology Fair 2015 – 15 of September – Tax function of the future


Managing risk is the objective of each and every company. Managing risk cost efficiently is the wish of every company. There are different approaches beginning on quite low level, mechanic approaches using spot checks and control frameworks monitored by Excel spreadsheets. Continue reading


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Australia – Taxation of digital services provided by foreign companies


SONY DSCOn 9 April 2015, the Australian Treasurer announced that the government will be introducing new GST measures aimed at overseas companies supplying digital services into Australia. The Treasurer stated that “a company providing intangible services into Australia, such as media services or so on, wherever they are located they should charge GST on those services.” Continue reading


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Turkey – mandatory e-invoicing and e-bookkeeping as from 1 of September 2013


The scope of the optional e-invoicing arrangement that was first introduced in Turkey in 2010 has recently been extended and made mandatory to a group of taxpayers. These include companies that hold a mineral oil license, produce or import goods subject to Special Consumption Tax (similar to Excise Duty) and companies that already using e-invoicing when supplying goods or services to other businesses that benefit form the application. Continue reading