studies & publications
ETL GLOBAL international PUBLICATIONS
Benchmarking Analyses in Transfer Pricing: A Comparison between Poland and Italy
Benchmarking analyses are an essential part of transfer pricing documentation, providing a reliable basis for ensuring that intercompany transactions comply with the arm's-length principle. For companies operating across borders, understanding how benchmarking works...
Valuing SMEs: A Practical Guide for Poland and Germany by SWGK
🇬🇧 ETL GLOBAL Member SWGK, part of ETL GLOBAL Polska, has published a new expert article via Deutsche Unternehmerbörse DUB.de on the valuation of small and medium-sized enterprises (SMEs). The guide offers an overview of how to assess the market value of SMEs, taking...
The Impact of UK Residency Rules on Global Estate Planning
From April 2025, the UK has shifted its inheritance tax (IHT) rules, replacing the concept of domicile with a long-term residency test. This means individuals who’ve lived in the UK for at least 10 of the past 20 years could face IHT on their worldwide assets, even...
Digitalisation of Public Services in the EU: Insights from Poland
Public administration in the European Union has undergone a significant digital transformation over the past two decades, profoundly altering the manner in which citizens and businesses interact with government services. Poland is a prime example of this change,...
Introducing the 2025/26 Transfer Pricing Guide by ETL GLOBAL
ETL GLOBAL is pleased to announce the release of the 2025/26 edition of its Transfer Pricing Guide, providing essential updates on transfer pricing rules across 25 jurisdictions. Developed by the ETL GLOBAL Transfer Pricing Group, led by Magdalena Dymkowska and Arely...
DAC7 and Reporting Obligations for Online Income in the EU: Insights from Slovakia
The DAC7 directive (Council Directive (EU) 2021/514 of 22 March 2021) has brought a new level of tax transparency across the European Union as digital platforms such as Airbnb, YouTube, and Vinted are now required to report their users’ earnings directly to the tax...
Why is Singapore still one of Asia’s safest bets for foreign investment in 2025?
Even as trade friction, tariffs, and regulatory changes weigh on the region, Singapore maintains its reputation as a strategic, low-risk hub for regional operations. ETL GLOBAL Member Dezan Shira & Associates has released a fresh edition of Doing Business in...
Your Guide to Investing in the West Balkans with Unija ETL
If you’re exploring opportunities that combine strategic location, lower costs, and a skilled workforce, the West Balkans deserve to be at the top of your list. With a strategic location between Western Europe and Asia, this region is quickly emerging as a hotspot for...
Transfer Pricing Benchmarking studies. Common Practice.
In a globalisation context and the increasing complexity of transnational transactions, the correct application of the transfer pricing policies has become a fundamental aspect for companies operating in multiple jurisdictions. For these purposes, the Benchmarking...
The Beckham Law in Spain and Main Residence Exemption
Spain’s special tax regime for inbound taxpayers, commonly known as the “Beckham Law,” remains one of the most effective tools for attracting international talent. This regime allows certain foreign workers to be taxed as non-residents during their first six years of...
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