USA: Maryland – GST applicable to digital services


Against the veto of the Govenor, the application report of the Sales Tax was extended to digital products and codes – the cut-off date was already 14 March 2021.

The definition of a retail sale now also includes digital products on which the end user is granted a right of use that is permanent, temporary or conditional on regular payments. The same applies to the sale of digital codes with which an end user is granted access (also by way of streaming) to a digital product. The law provides for a more precise definition of the term “digital product”.

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Switzerland – US contribution to the tax base in Switzerland


In response to the corona crisis, the US passed the Coronavirus Aid; relief and Economic Security Act (CARES ).

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Schweiz – Beitrag der USA zur Steuersubstrat in der Schweiz


Die USA haben als Reaktion auf die Corona-Krise den Coronavirus Aid; relief and Economic Security Act (CARES ) erlassen.

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United States – States provide sales and use tax relief to help mitigate COVID-19 impact


In brief

As businesses continue to grapple with the challenges related to COVID-19, many states are providing tax relief in the form of filing and payment deadline extensions.

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Die New Yorker


Sie sind so nett. Ich suche 1500 Broadway, in der Mitte von New York im Herzen vom Times Square. Das scheint so einfach zu sein. Das Gebäude ist da und riesig aber ich kann den Eingang einfach nicht finden. Ich schaue ratlos und suchend umher und es vergeht kaum eine Minute da ein junger Mann mich anspricht.

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New York – Erster Advent


Ich habe grossen Respekt vor der Anreise in die USA. Es ist wie eine Wundertüte und man weiss nie so genau was man bekommt. Es kann sehr schnell gehen und nach 15 Minuten ist man raus, oder man kann stundenlang auf den Einlass warten.

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Nachtruhe mit Ausnahmebewilligung


Ich arbeite gerne und ich arbeite viel. Es macht mir Spass, unendlich viel Spass. Etwas zu erreichen, zu sehen, dass Sachen, die nicht funktionierten, dank meinem Beitrag wie am Schnürchen laufen, ist ein tief befriedigendes Gefühl. Tagen an denen ich 12 Stunden arbeite keine Seltenheit. Aber ich empfinde es nicht als störend oder stressig, ich empfinde es als Grundbedürfnis. Ich bin der Meinung, dass der Mensch da ist und seine Daseinsberechtigung aus der Tatsache zieht, dass er etwas Besseres hinterlässt als in was er hineingeboren wurde. Meine Kompensation ist dann der genügende Nachtschlaf.

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Curfew with a special permit


I enjoy my work and I work a lot. I think it’s fun! Incredibly fun in fact. To achieve something, to see that things that didn’t work at first, function smoothly thanks to my contribution is very satisfying.

It isn’t seldom for me to work for 12 hours straight. But I don’t perceive it as a nuisance or a source of stress, I see it as a basic need. I believe that humans are here and earn their place to be here by leaving something greater behind than what they were born into. My compensation then is a good night sleep.

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WEBCAST: Selling into the United States: The New State Direct and Indirect Tax Landscape


I am pleased to invite you to our next webcast focusing on US sales tax and state income taxes for US inbound businesses. The webcast will be relevant for any business selling into the US, including those that do not have a physical presence in the US.

Recent significant developments in US case law (the Wayfair decision) make US sales tax and state income tax newly relevant to companies that may not have previously assessed whether a US tax requirement exists (for example, due to having no physical presence in the US), therefore this is a key time to assess the impact.

Our state tax experts will explain the current US sales tax and state income taxes requirements from a US inbound perspective, and will cover examples of circumstances where a compliance responsibility may exist and the potential consequences.

All live attendees will also have the chance to raise questions directly to our specialists during the Webcast.

Speakers for this webcast include:

  • Monica Cohen-Dumani – Partner, International Tax Services, EMEA ITS Leader – PwC Switzerland
  • Jennifer Jensen – Partner, State and Local Indirect Tax – PwC US
  • Robert Ozmun – Partner, State and Local Income Tax – PwC US

Date/Time:

Thursday May, 23rd, 15:00 (CET)

Agenda:

  • US Sales Tax – Jennifer Jensen, Partner, State and Local Indirect Tax – PwC US
  • US State Income Taxes – Robert Ozmun, Partner, State and Local Income Tax – PwC US

Note that you will need to register to join the webcast. Register here >

 

Image source: unsplash.com

US: United States proposes new tarifs on EU products in response to EU aircraft subsidies


United States proposes new tarifs on EU products in response to EU aircraft subsidies

The Trump Administration has identified the European Union as a new object of tariffs, releasing a list of proposed products that may be subjected to additional Section 301 tariffs in light of the EU’s subsidization of civil aircraft.Read More »