Michaela Merz


Leave a comment

Polish Webinar – POLAND: Revolutionary changes as from 2020 in Poland – don’t forget to register 9 October 2019


Following changes in the EU VAT, reporting and compliance, we are pleased to invite you for a webinar during which we will outline upcoming changes in Polish VAT that may affect your business.

Continue reading


1 Comment

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


Leave a comment

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


Leave a comment

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


2 Comments

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


1 Comment

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


1 Comment

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