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...
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...
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...
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...
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...
The ETL GLOBAL Tax Update is a recurring publication that brings together key developments from across Europe, prepared by members of the ETL GLOBAL Tax Working Group. The goal is to offer clear, practical insight into legislative changes that affect international...
Transfer pricing audits in Poland are a complex process that goes beyond a simple verification of documentation accuracy. These are multi-month projects in which tax authorities delve deeply into the group’s operating model, the role of the Polish entity, and the...
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 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...
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