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...
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...
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