studies & publications
ETL GLOBAL international PUBLICATIONS
The new Transfer Pricing regulation in Hungary
The new regulation brings significant changes to transfer pricing rules and modifies the domestic framework for transfer pricing documentation in several areas. Below, we summarise the key elements of the decree and their practical implications. The new transfer...
Understanding Withholding Tax Obligations in Croatia
Withholding tax (WHT) plays a significant role in Croatia’s taxation system, particularly when domestic entities make payments to non-residents. Article 31 of the Croatian Corporate Income Tax Act (“the CIT Act”) prescribes the rules, rates, exceptions, and procedural...
Norwegian Labour Law: A Practical Guide for Employers
Norwegian labour law sets clear rules on employment contracts, working time, employee rights and termination procedures. Employers active in Norway are required to follow these rules closely, as they affect daily people management and formal decision-making. ETL...
ETL GLOBAL Tax Update – Recent Tax Developments in Bulgaria, the Czech Republic, Slovakia, Spain and the UK
The ETL GLOBAL Tax Update is a recurring publication that brings together key developments from across Europe, prepared by members of the ETL GLOBAL Tax Working Group. The goal is to offer clear, practical insight into legislative changes that affect international...
Sale of a Company in the Adriatic region – Expectations
Common practice in the Adriatic region Heading the M&A practice and business development at Unija ETL Consulting and for the execution of transactions across the West Balkans, David Čeplak and his colleagues have been facing M&A-related challenges daily for...
Transfer Pricing Audits in Poland: Current Trends and Forecasts for 2026
Transfer pricing audits in Poland are a complex process that goes beyond a simple verification of documentation accuracy. These are multi-month projects in which tax authorities delve deeply into the group’s operating model, the role of the Polish entity, and the...
Webinar on Permanent Establishment Exposure and Implications in Norway
Foreign companies taking on projects in Norway must handle a clear set of tax rules, and permanent establishment status plays a central role. While Norway may only tax business profits that are linked to a permanent establishment, this status can arise earlier than...
Ireland’s 2026 Budget: Key Takeaways by ETL GLOBAL Member Noone Casey
Ireland’s National Budget for 2026 outlines the Government’s approach to taxation and spending for the year ahead, laying out the direction for how households, employers, and business owners may plan their finances. ETL GLOBAL Member Noone Casey has reviewed the...
ETL GLOBAL Tax Update – Key Legislative Changes in France, Italy, Portugal, and Hungary
The ETL GLOBAL Tax Update is a series designed to provide critical insights into recent developments in international taxation. It is presented by the ETL GLOBAL Tax Working Group, a closely interconnected team of international tax experts within the ETL GLOBAL...
Legal Frameworks for AI in the UK: Current Challenges and Developments
As artificial intelligence systems become more advanced, the legal foundations supporting their use keep being tested. In the UK, the decision not to create AI-specific legislation has placed increasing pressure on regulators, courts, and businesses to interpret how...
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