Michaela Merz


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Germany – The end of the simplification regulation for cross-border sales to a multitude of (smaller) businesses


In Brief

In a circular letter dated April 23rd 2018, the German Federal Ministry of Finance (FMOF) repealed the German tax authorities’ previous simplification regulation for the so-called intra-Community movement of own goods in the border area (Section 1a.2(14) of the German VAT Application Decree [Umsatzsteuer-Anwendungserlass, or UStAE]). Continue reading


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Webinar: Resolve the dilemma between customs valuation and transfer pricing


Determining the customs value of goods is a challenge at the best of times – and even more so in the wake of a recent European Court of Justice decision jeopardising the practice of determining customs values on the basis of transfer prices. We have decided to hold a free webinar to help you tackle the inherent conflict. Continue reading


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Germany – changes in customs law


Starting situation

The German customs authorities tightened the conditions for Swiss based companies to apply for a payment deferral account. In the past it was possible to apply for such an account without having to found an independent subsidiary in Germany. Continue reading


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Taxmarc – Automatically in compliance, always in control


I am happy to share the following news with you:

Software company SAP has certified PwC’s Taxmarc software solution. This is SAP’s way of guaranteeing the solution’s quality and compatibility. As a result, the customers of SAP can implement the solution without encountering problems in their SAP systems. Continue reading


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Transfer Pricing Perspectives


tp-perspectives-social-media-tile-1Transfer pricing is a leading risk management issue for global businesses but probably equally a source of opportunities to “set things right”.
Explore PwC’s Transfer Pricing Perspectives for more HERE.

 


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Digitalization of the Tax Environment


digitalizationIt is not a surprise that the whole world is getting more and more digital, but it is important to acknowledge that so are also the tax authorities in   requirements they now set forth towards taxpayers. Continue reading


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Australia – GST Treatment of Cross-Border Transactions – GST changes to B2C and B2B supplies – new exposure draft released


Treasury has released a second exposure draft legislation on the Government’s integrity measures to extend the GST to imported digital products and other services. The exposure draft also seeks comments on provisions to give effect to the announced measure relating to GST cross-border business to business transactions and the ‘connected with Australia’ rules.

Treasury has noted that as a result of feedback from consultation (including feedback from a number of international suppliers that have had experience in dealing with similar provisions in other jurisdictions), changes have been made to the content of the earlier exposure draft. This is especially in relation to the Australian Consumer test and also the operation of the intermediary provisions. Continue reading