Michaela Merz


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President of the UAE isues the new Tax Procedures Law – will you be ready?


On 31 July 2017, the President of the United Arab Emirates – His Highness Sheikh Khalifa bin Zayed Al Nahyan, has issued the new Tax Procedures Law (Federal Law No. 7 of 2017) (“TPL”). The TPL sets out the foundations for the impending UAE tax regime and aims to regulate taxpayer rights and obligations, administration and collection of taxes, and defines the role of the Federal Tax Authority (FTA). The TPL will come into force 30 days from the date of its publication. Continue reading


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President Trump calls for action on tax reform and other priorities


In brief

In his first address to a joint session of Congress, President Donald Trump called for action on tax reform to “restart the engine of the American economy – making it easier for companies to do business in the United States and much harder for companies to leave.” While offering few details, President Trump said that his economic team is “developing historic tax reform that will reduce the tax rate on our companies so that they can compete and thrive anywhere and with anyone.” Continue reading


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Luxembourg EU Presidency tax priorities


People walking in a pedestrianised area - PwC, PwC_PC_ Global_ 303.jpgPiere Gramegna, Finance Minister of Luxembourg and ECOFIN Council President, outlined his priorities for the coming six months. For the tax people especially two of them are of particular interest step up the fight against fraud and work towards fairer corporate taxation.  Mr Gramegna said “given the budgetary constraints in Member states, fair taxation and the fight against fraud are absolute priorities”.  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