Michaela Merz


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EU – interim tax of 3% on certain “digital” revenue planned


EU commission presented today new proposal how the income from digital activity should be taxed fairly.

“The tax will apply to revenues created from activities where users play a major role in value creation and which are the hardest to capture with current tax rules, such as those revenues: Continue reading


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India – Google tax to be imposed


Google tax is a term used to refer to anti-avoidance provisions that have been passed in several jurisdictions dealing with profits or royalties that have been moved to other jurisdictions with lower or zero rates. Continue reading


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OECD – BEPS project – Final report on Action 1: Addressing the Tax Challenges of the Digital Economy


Technology - using an iPad inside PwC office, PwC NYC Technology-6.jpgThe OECD’s Base Erosion and Profit Shifting (BEPS) project started in 2013 amid growing concern of tax planning used by multinational enterprises (MNEs) to artificially reduce taxable income / shift profits to low tax countries by benefitting from discrepancies between country specific tax rules. Continue reading


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Invitation PwC Event: Driving Switzerland’s growth in the digital economy


PwC is hosting an asut (Association Suisse des Télécommunications) event in the PwC Zurich offices on 22 October on the topic of “Driving Switzerland’s growth in the digital economy“.

About asut (http://www.asut.ch/):

Asut is the association of telecommunication in Switzerland represented across all industries. Continue reading


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Japan: new legislation to tax cross-border electronic services provided by non-established companies to come soon


Currently the B2C supply of services by a non-established company to Japanese customers is not subject to Japanese consumption tax (JCT). This provides competitive advantage to non-established service providers of electronic services compared to Japanese businesses. Since the JCT rate increased from 5% to 8%, with another increase to 10% estimated from 1 October 2015 this advantage is increasing further. Continue reading


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Taxation of the Digital Economy


I am pleased to share with you following interesting digital economy documentaions:

140606_China VAT and e-commerce

140825_Taxation of the digital economy

Please do not hesitate to contact me if you need further information.


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Global conference “The Future of VAT in a Digital Global Economy” – Vienna – 24-26 September 2014


People walking in a plaza/square - PwC, Photo_RGB_C_2 44647.jpgWhat’s the future of VAT in a digital global economy? How are corporate, individual income taxes and VAT connected in a global digital economy?

Distinguished academics, policy makers from bodies such as the OECD, IMF and the EU Commission as well as practitioners and government representatives from all over the world will elaborate on the hottest topics regarding VAT related to the digitalisation of the global economy. Continue reading