studies & publications  

ETL GLOBAL international PUBLICATIONS

Explore the ETL GLOBAL international studies and publications, where professionals within the network collaborate on subjects crucial for SME with a global reach. These studies delve into the tax regulations, legal frameworks, audit methodologies, and accounting practices that shape today’s business environment. From in-depth analyses to comprehensive insights into industry trends, these international studies reflect the depth of knowledge cultivated within ETL GLOBAL.
Changes in Real Estate Tax in Poland 2025

Changes in Real Estate Tax in Poland 2025

On 1 January 2025, new real estate tax regulations came into effect in Poland, particularly affecting the scope of taxable property. Other taxation rules remain in place, for example, buildings continue to be taxed based on floor space, and structures based on their...

Applying the Resale Price Method in Transfer Pricing

Applying the Resale Price Method in Transfer Pricing

The Resale Price Method (RPM) is typically employed when a company purchases goods or services from a related party and then resells them to unrelated third parties, with minimal added value or processing. RPM is particularly suitable in situations where the reseller...

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