The Impact of UK Residency Rules on Global Estate Planning

The Impact of UK Residency Rules on Global Estate Planning

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...

Digitalisation of Public Services in the EU: Insights from Poland

Digitalisation of Public Services in the EU: Insights from Poland

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,...

Introducing the 2025/26 Transfer Pricing Guide by ETL GLOBAL

Introducing the 2025/26 Transfer Pricing Guide by ETL GLOBAL

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...

Applying the Resale Price Method in Transfer Pricing

Applying the Resale Price Method in Transfer Pricing

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...

Income Tax 2024 in Slovakia: Key Deadlines and Updates

Income Tax 2024 in Slovakia: Key Deadlines and Updates

As the tax filing deadline approaches, businesses and individuals in Slovakia must ensure they meet the new income tax obligations for 2024. Understanding the latest rules and key deadlines is essential to avoid penalties and stay compliant. ETL GLOBAL Member ETL...

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