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...
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...
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...
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,...
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...
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...
This benchmarking exercise was carried out by Joel Calitchi, Esther Ollech and Frédéric Mortamais together with the members of the ETL GLOBAL Tax Working Group. The study considers how the location of an acquisition vehicle (“Holdco”) can materially impact the tax...
When considering business expansion into Serbia, one of the key tax-related questions is: Is it more tax-efficient to establish a limited liability company (LLC) or to operate through a branch of a foreign legal entity? This decision is not purely a matter of legal...
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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