Michaela Merz


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Upcoming webcast: VAT implementation in the United Arab Emirates


With VAT being implemented in the UAE in less than 5 weeks, on the 1st January 2018, PwC is pleased to invite you to this webcast where we will provide you with an overview of the UAE VAT Regulations and highlight the key points and possible gaps between these Regulations and the businesses’ general expectation.  Continue reading


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Rückerstattung der Schweizer MWST für ausländische Unternehmen


420154_original_R_K_B_by_Stefan Leupold_pixelio.deDie Rückvergütung der Mehrwertsteuer erlaubt ausländischen Unternehmen, die in der Schweiz richtigerweise nicht für MWST-Zwecke registriert sind, eine Mehrwertsteuerneutrale Abwicklung ihrer Geschäfte mit Schweizer Lieferanten. Mit dem sog. Vergütungsverfahren lassen sich die auf geschäftsbedingte Auslagen bezahlten Vorsteuern zurückerstatten. Continue reading


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Danish Government enabled to request payment information from providers of payment solutions


Blog MMI 16_02_Katharina Wieland Müller_pixelio.deThe Danish Government has widened the Tax Authorities’ information collection powers, by enabling it to be able to request payment information in connection with foreign suppliers who supply goods via distance selling or supply electronic services to private individuals in Denmark. Continue reading


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Risk of PE (permanent establishment) for VAT in Italy


A new minefield is created around fixed establishments for VAT purposes, even if there is an extensive case-law of the European Court of Justice to determine whether such an establishment exist or not. The main elements of this legal analysis were also embedded into the EU VAT Regulations, however, some of the member states tend to interpret now these rules more widely as before. Continue reading