Michaela Merz


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Italy – important changes


Introduction of the so called “European VAT group”

The Budget Law 2017 has introduced, in the Presidential Decree no. 633/1972, the new title V-bis which regulates the institute of the VAT group, effective from January 1, 2018, subject to prior consultation of the European VAT committee. Continue reading


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Hot topics in Brazil indirect taxation


Vacation spots near water Photo_RGB_R_BRZ_5709.jpgI would like to inform you on our upcoming webinar concerning hot topics in Brazil indirect taxation.

The main topics of our following webcast concern recent legislative changes in the highly complex Brazilian indirect tax environment which require taxpayers attention, as follows: Continue reading