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...
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...
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...
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,...
Follow & Subscribe
SEARCH THIS BLOG
Subscribe to ETL GLOBAL's Newsletter
Sign up to receive weekly news of ETL GLOBAL.
Subscribe to ETL GLOBAL's Newsletter
Sign up to receive weekly news of ETL GLOBAL.
Subscribe to ETL GLOBAL's Newsletter
Sign up to receive weekly news of ETL GLOBAL.