Michaela Merz


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EU and the rest of the world – full transparency becoming the new reality


The EU’s new reporting regime (commonly referred to as DAC6) is a real game changer. Tax planning becomes full transparent. But this is not just another reporting regime, this has also a strategic impact on companies and individuals, also in Switzerland. Time to think about this is now. So what is DAC6 all about? Continue reading


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South Korea – Internal control over financial reporting


I read shortly changes in South Korea about audit in financial reporting. I was fascinated about the increasing responsibilities and surprisingly penalties in case companies should not behave in line with the law. Whether or not we are getting step closer to full transparency and absolut correctness of reporting the future will show. Continue reading


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Turkey – Introduction of e-delivery note as of 1 of January 2018


After the successful transition to e-invoicing, e-archiving and e-bookkeeping in Turkey, the Turkish Revenue Administration recently has published a new regulation for e-Delivery Note aiming to ease tax transactions as well as increasing the transparency. It’s also expected to have a positive effect on efficiency of logistic processes. Continue reading


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Spain – Immediate supply of Information effective as of 1 July 2017


PwC_fl_160mmh_cBelow you will find the publication from our colleagues from PwC Spain regarding the upcoming real time reporting requirements of certain VAT related information to the Spanish tax authorities. The new requirement is effective as of 1 July 2017.

If you have any questions in that regard, please do not hesitate to contact Jesus Diaz De Teran Lopez, Senior Manager PwC Spain on +34 915 684 400 or jesus.diaz_de_teran.lopez@es.pwc.com. Continue reading


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PwC Webcast: Data Analytics – 3 December 2015 (9h00 CET – 10h00 CET)


465575_web_R_by_rudolf ortner_pixelio.deOver the last years, I have seen that challenges and demands faced by tax and finance departments have been growing rapidly. On the one hand, international developments mean that domestic and foreign authorities require more transparency on financial and tax-relevant data. Continue reading