Michaela Merz


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China – Compliance


Chinese tax authorities is using technology to improve the efficiency of VAT collection and management – Are you ready for this?

China managed VAT by invoice, therefore VAT invoice management is a key point, and the Chinese tax authorities have been using information technology on VAT collection and management. Continue reading


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EU – Welmory case – next round


The Supreme Administrative Court in Poland ruled on the Welmory case. Even though the case went through Court of Justice of the European Union (CJEU, C-605/12) back to the final instance in Poland – nothing seems certain whatsoever. Many would have expected the court following CJEU argumentation and probably confirming existence of fixed establishment in Poland. This, however, turned out not to be the case. Continue reading


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India – 1 July 2017 seems the possible date for GST implementation


Eleventh meeting of GST Council – GST Council clears CGST and IGST law

In a constructive meeting of the GST Council, various important aspects have been finalised. The CGST and IGST laws have been formally approved by the GST Council. Continue reading


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Italy – changes in the use of VAT warehouse as from 1 of April 2017


477118_web_r_by_barbel-jobst_pixelio-deWith effective date April 1st, 2017, significant changes will be introduced in relation to the use of the VAT warehouse and the way to account for VAT following the withdrawal of the goods.

In particular, art. 50-bis of Law Decree no. 331/1993 (the provision regulating VAT warehouse simplification in Italy) has been amended as follows: Continue reading


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Australia – tax guidance on bitcoin published on 20 August 2014


The Australian tax authority released a number of draft tax determinations and a guidance paper, in which it states that bitcoin and other cryptocurrencies are not money or foreign currency for taxation purposes. It is the view of the Australian Taxation Office that: Continue reading