Michaela Merz


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OECD and EC release disparate recommendations on tax and the digitalisation of the economy


The OECD Inclusive Framework on BEPS (‘IF’, a group of 113 countries) issued its paper Tax Challenges Arising from Digitalisation – Interim Report 2018 (the ‘Report’) on 16 March, and held a public webcast to discuss its findings. This was followed by the European Commission’s (EC’s) recommendations for EU-wide adoption on similar topics, which were published on 21 March. Continue reading


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OECD – Guidance on Collection of VAT/GST on Cross-Border Services, Intangibles


The OECD released implementation guidance on the effective collection of VAT and goods and services tax on cross-border sales of services and intangibles. Mechanisms for the effective collection of VAT/GST where the supplier is not located in the jurisdiction of taxation. Continue reading


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OECD Model Tax Convention – update 2017


Countries have recognised the need to improve administrative co-operation in tax matters, notably through exchange of information and assistance in collection of taxes, for the purpose of preventing tax evasion and avoidance. Continue reading


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Poland: new obligatory SAF-T structure submission as from 1st September 2017


New Project

According to the new parliamentary project, businesses in Poland will be obliged the submit bank statements in a SAF-T format, so called SAF-T_WB (JPK_WB) on daily basis to the Head of the Polish National Tax Administration. So far, the only obligatory SAF-T that has to be submitted on monthly basis in Poland is SAF-T_VAT (JPK_VAT). Continue reading


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Event for ERP and VAT Experts


Value Added Tax in ERP systems

How does it challenge IT, Tax Administration and tax experts?

ERP systems are often not equipped to handle the complex requirements of VAT correctly, flexibly and efficiently without extra work or manual intervention. Continue reading


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Panel Meeting – Cross-Border Commerce – How to deal with indirect taxes?


I would like to invite you to the panel meeting – Cross-Border Commerce – How to deal with indirect taxes which will take place in Zunfthaus zur Meisen in Zürich on 23 May 2017. This event will be held by the Swiss-American Chamber of Commerce. Continue reading


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OECD: Possible VAT implications of Transfer Pricing


The Commission services wish to discuss with the VAT Committee the possible VAT implications of transfer pricing rules laid down for the purposes of direct taxation. Such rules are aimed at ensuring that the conditions of the transactions within a multinational enterprise group (“MNE group”), including the price, match comparable market conditions and that profits are fairly divided between the jurisdictions in which a multinational enterprise (“MNE”) operates1. Continue reading