Michaela Merz


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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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Evelyne and Joselyn


417218_web_R_by_Jean-Pierre Brandenburger_pixelio.deOne evening when I was walking home along the beach I passed a little bar. It was not true that the bar was directly at the beach, rather slightly off the beach under the palm trees, about 100 metres away from the shore. The music they played there was good and to be heard from the distance – actually it was the real reason why I went there for the first time. At the bar Joselyn was sitting alone. We starting talking, how it just happens in a bar. Continue reading


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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