studies & publications
ETL GLOBAL international PUBLICATIONS
UK Autumn Budget 2026: Key tax measures – A Report by ETL GLOBAL UK
The UK Government’s Autumn Budget sets out its plans for taxation and public spending, with implications for business costs and household finances. ETL GLOBAL UK’s report examines the announced tax measures and explains what they could mean for businesses and...
Spain’s Supreme Court on Related-Party Transactions and Tax Deductions
The distinction between a related-party transaction and an ordinary business expense can have significant consequences for a company’s tax position. Two recent developments at Spain’s Supreme Court put that distinction under scrutiny, addressing the treatment of...
New Registration Duty in Italy for Workers Trained Abroad
As of August 6, 2026, a new obligation is in force under the inter-ministerial decree of June 22, 2026 (Ministry of Labour, Ministry of the Interior, MAECI), published in the Official Gazette (G.U.), General Series no. 191 of August 19, 2026, implementing Article...
Doing business in India – An In-Person Session by Dezan Shira & Associates
Entering the Indian market requires early decisions on business structure and local partners. Understanding how these choices affect legal protection and tax obligations can help companies avoid costly mistakes when establishing or expanding their presence. ETL GLOBAL...
Hungary’s Proposed Wealth Tax. An Article by ETL GLOBAL Member ABT Treuhand Hungary
A new tax proposal in Hungary could have implications for individuals with property or business interests in the country. Based on the value of personal assets rather than the income they generate, the proposed wealth tax raises questions that also extend to owners...
Swiss Transparency Register: What it Means for SMEs. An Update by ETL GLOBAL Member cmt
Switzerland’s new transparency register brings reporting requirements for SMEs concerning the people who ultimately own or control them. Even companies with straightforward ownership structures need to understand whether they are affected and what information they...
Digitalisation of Public Services in EU Countries Based on the Example of Electronic Financial Reporting in 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,...
The Spanish VAT Anomaly: A Report by ETL GLOBAL Member Allyon
The EU SME VAT exemption regime was introduced to make VAT easier for smaller businesses, with the aim to reduce the administrative burden that VAT can create for sole traders and micro-enterprises. Spain has not yet made this system available in practice for its own...
New Rules for Hiring Foreign Workers in Italy – An Update by Nexum Global Mobility
Hiring a worker from outside the EU in Italy involves several administrative steps, including obtaining work authorisation, securing an entry visa and applying for a residence permit. Recent changes to Italian legislation have revised certain aspects of this process,...
Navigating Norwegian Compliance – A guide for foreign companies by Aider Legal
Norway is creating new opportunities for foreign companies as demand grows across sectors like construction, infrastructure and energy. Entering the market, however, requires a clear understanding of the local rules and the practical steps involved in getting started....
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