Michaela Merz


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Top Women in Tax – please nominate your candidate until 15 December 2015


20 years ago, at the time when VAT was introduced in Switzerland, men were not really interested in this field. There was too little prestige, too little to shine. The opinion of the tax community at that time was that VAT is hardly relevant for businesses as it is a transit tax and only causes pain to end consumers who have to pay the VAT. Its true for the majority of the companies that VAT is a transit tax IF EVERYTHING IS IMPLEMENTED CORRECTLY. Continue reading