studies & publications
ETL GLOBAL international PUBLICATIONS
TP Audits and Controversy: Focus Areas in Romania and Germany
Transfer pricing audits conducted by tax authorities are no longer regarded as a purely formal exercise. In recent years, authorities have developed an increasingly analytical approach, based on detailed financial testing and a strict interpretation of the arm’s...
Beckham Law: New DGT Guidance on Foreign Entity Participation
The application of the “Beckham Law” continues to raise technical questions, particularly where internationally mobile professionals maintain interests in foreign entities. Clarifying the limits of what may constitute a permanent establishment in Spain is therefore...
Poland’s Defence Procurement: Practical Considerations for Foreign Suppliers
Poland has become one of Europe’s most active countries in the defence sector, drawing growing interest from international suppliers as procurement programmes advance. For companies looking at this market, the key issue is not only the level of investment, but how the...
Irish Company Secretarial Obligations: Insights from Noone Casey
Company secretarial compliance in Ireland is a core responsibility for every company director. Although it is often treated as routine company housekeeping, the consequences of falling behind can be serious and far-reaching. In this blog, ETL GLOBAL Member Noone Casey...
Understanding Brazil’s New Consumption Tax Framework: A Guide by Numeric Brasil
Brazil is moving ahead with one of the most significant changes to its consumption tax system in recent decades. Through new constitutional and legislative measures, the country has begun replacing a fragmented structure of indirect taxes with a unified VAT-based...
Thresholds, Burden of Proof and Penalties in Transfer Pricing: A Comparison Between Greece and France
Transfer pricing regulations are mechanisms implemented by States to ensure that companies belonging to the same group operating in different countries cannot decide to artificially shift their profits in a particular country by adjusting the prices charged for...
Managing UK Property Tax from Australia: A Guide By Sheltons Group
Owning UK property while residing in Australia can create unexpected tax obligations on both sides of the globe. If you're earning rental income or selling a UK home, you may be taxed in both the UK and Australia unless you handle things correctly. In this clear and...
Doing Business in India 2026 – A Practical Guide for Foreign Investors
India has entered a new regulatory phase that affects how international businesses operate, manage compliance, and plan for growth. A series of coordinated policy changes introduced in 2025 is now in effect, with direct implications for taxation, labour regulation,...
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...
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