Michaela Merz

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RUSSIA: VAT recovery for export of services is possible as from July 1

The State Duma approved amendments to the Russian Tax Code (RTC) introducing the right for input VAT recovery in relation of export of many types of services. This is generally in line with the VAT principles in many other countries. Continue reading

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AXPO: Senior Manager International VAT 100% f/m

The Axpo Group produces, trades and distributes energy reliably in Switzerland and in over 30 countries throughout Europe. Around 4500 employees combine the expertise from 100 years of climate-friendly power production with innovative strength for a sustainable energy future. Axpo is an international leader in energy trading and in the development of tailor-made energy solutions for its customers. Continue reading

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Neue Zürcher Steuerkonferenz 2019 – 18. September 2019

Der Treffpunkt für Steuer-Verantwortliche zu neuesten Praxisfragen und Entwicklungen im Steuerrecht Auch in diesem Jahr stehen an der Neue Zürcher Steuerkonferenz aktuelle Praxisfragen und Entwicklungen im nationalen und internationalen Steuerrecht im Fokus.

Zahlreiche Regulierungen, politische und gesellschaftliche Veränderungen auf nationaler und internationaler Ebene stellen Unternehmen und ihre Berater vor neue Herausforderungen. Wie stellt man sich darauf ein? Continue reading


Turkey: Only a Turkish resident entity can act as importer

In accordance with the Turkish VAT Law, importation of goods and services is subject to VAT, and the taxpayer for the importation is defined as the importer. In other words, the importer of record is the party which imports the goods. Please note that tax ID is required for importation procedures; therefore, only a Turkish resident entity may conduct importation. Continue reading

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KSA: 50 – 100% Excise Tax introduction on certain products

The General Authority of Zakat and Tax (“GAZT”) of the Kingdom of Saudi Arabia (“KSA”) announced recently that it will start applying a 50% Excise Tax on Sugar Sweetened Beverages (“SSBs”) and a  100% Excise Tax on electronic devices and equipment used for smoking, as well as the liquids used in electronic devices and equipment used for smoking.

The amended Excise Tax Implementing Regulations have been published in the Official Gazette on 15 May 2019, and enters into force with immediate effect, with the exception of the Excise Tax on SSBs, which will await a further decision by the GAZT Chairman. A GAZT spokesman has informally anticipated that the Excise Tax on SSBs is expected to take effect from 1 July 2019. Continue reading

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NEW ZEALAND: Proposed changes in Goods and Services Tax for telecommunications

The New Zealand Government has proposed to make changes to the goods and services tax (GST) telecommunications rules. The move is designed to bring New Zealand into line with OECD and international trends in relation to the provision of telecommunications services with focus on the customer’s usual place of residence. The Minister’s release (on 17 May 2019) and the officials’ issues paper can be viewed here. Continue reading

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WEBCAST: Selling into the United States: The New State Direct and Indirect Tax Landscape

I am pleased to invite you to our next webcast focusing on US sales tax and state income taxes for US inbound businesses. The webcast will be relevant for any business selling into the US, including those that do not have a physical presence in the US.

Recent significant developments in US case law (the Wayfair decision) make US sales tax and state income tax newly relevant to companies that may not have previously assessed whether a US tax requirement exists (for example, due to having no physical presence in the US), therefore this is a key time to assess the impact.

Our state tax experts will explain the current US sales tax and state income taxes requirements from a US inbound perspective, and will cover examples of circumstances where a compliance responsibility may exist and the potential consequences.

All live attendees will also have the chance to raise questions directly to our specialists during the Webcast.

Speakers for this webcast include:

  • Monica Cohen-Dumani – Partner, International Tax Services, EMEA ITS Leader – PwC Switzerland
  • Jennifer Jensen – Partner, State and Local Indirect Tax – PwC US
  • Robert Ozmun – Partner, State and Local Income Tax – PwC US


Thursday May, 23rd, 15:00 (CET)


  • US Sales Tax – Jennifer Jensen, Partner, State and Local Indirect Tax – PwC US
  • US State Income Taxes – Robert Ozmun, Partner, State and Local Income Tax – PwC US

Note that you will need to register to join the webcast. Register here >


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