studies & publications
ETL GLOBAL international PUBLICATIONS
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...
Benchmarking Analyses in Transfer Pricing: A Comparison between Serbia and Spain
Transfer pricing rules are designed to ensure that intra-group transactions are carried out under arm's length criteria, ensuring an equitable allocation of profits and preventing the erosion of the tax base. For companies operating internationally, it is essential to...
Data Compliance in China: A Strategic Priority for Foreign Investors
China’s data governance framework now sets clear and enforceable requirements for how information is collected, stored, and transferred, and for foreign-invested enterprises, compliance is a central factor in maintaining regulatory trust and business continuity. As...
Under Scrutiny: MDDP’s In-Depth Look at Tax Controls in Poland
In recent years, Polish tax authorities have significantly intensified their oversight, relying increasingly on data-driven tools and extending the use of customs and fiscal audits. These audits, often lengthy and unannounced, now uncover irregularities in nearly...
Advertising or Representation? How Slovak Tax Law Distinguishes Between Business Expenses
Across Europe, the way companies record everyday costs such as client gifts, hospitality, or branded materials plays an important role in their tax position. The distinction between advertising and representation exists in most tax systems, but how it is applied can...
Join the anywhere.legal Live Sessions for Practical Guidance from European Legal Experts
For companies active in several jurisdictions, even straightforward legal matters can quickly become complicated once national rules and procedures come into play. In those situations, what makes the difference is having access to local professionals who understand...
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...
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