Michaela Merz


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UK/Switzerland – BREXIT update


The UK’s departure from the EU – BREXIT – took effect on 31 January 2020 under the terms of the Withdrawal Agreement agreed with the EU in October 2019. As a consequence, the UK has left the political institutions of the EU and entered a transition period. During this transition period (until 31 December 2020), EU regulations will in principle continue to apply in the UK. In the course of the next months the UK government and the EU will negotiate a comprehensive trade deal.

The BREXIT may have an impact on the treaty clearance for payments between Switzerland and the UK and puts treaty claims at risk based on the Swiss-US DTT:

Payments from the UK to Switzerland / from Switzerland to UK: replace 823C with 823B

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PwC Global ITX webcast – Update on Indian goods and service tax (GST)


PwC_fl_30mmh_cWe  are delighted to invite you to the next in the series of PwC’s Indirect Tax global webcasts.

Date:   January 30, 2018
Time:  1:00 – 2:00  pm GMT (8 Eastern) 

 

 

India’s GST went into effect 1 July 2017. So how are businesses managing compliance? Join PwC’s 30 January webcast:  http://bit.ly/India-GST

GST antiprofiteering prep: Is your business ready to comply? Join PwC’s webcast on India’s GST, 30 Jan: http://bit.ly/India-GST

On 30 January, join PwC’s webcast on India’s GST: We’ll be talking compliance, competitiveness, & prep for what’s next: http://bit.ly/India-GST


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Hungary – New VAT regulations


Referring to my post dated 1 February 2017 regarding “Hungary – changes in 2017” I would like to inform you about the updates related to the online data provision and the threshold for the domestic recapitulative statement. Continue reading


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Event: QuoVATis Update 2013


Die Eidgenössische Steuerverwaltung (ESTV) hat in den vergangenen Monaten neue Praxisentwürfe und Entscheidungen zum Thema MWST publiziert. Wissen Sie wie Sie mit diesen Neuigkeiten und Standards am besten umgehen? Sind Sie auf dem Laufenden, was dies für Ihren Geschäftsabschluss heisst? Mit den Veranstaltungen “QuoVATis Update 2013” machen wir eine Tour durch 7 verschiedene Schweizer Städte um Ihnen lokal die Möglichkeit für einen Wissensaustausch zu bieten. Continue reading