With Order No. 13136 of 7 May 2026, the Italian Supreme Court issued an important ruling on transfer pricing and intra-group transactions. The Court held that a real guarantee granted by an Italian subsidiary in favour of a foreign parent company may fall outside the...
Poland has long attracted foreign investors looking to establish and grow their business, remaining one of the leading investment destinations in Central and Eastern Europe. For any company considering the Polish market, tax is part of the investment decision from the...
The issue of determining the “arm’s length” interest rate in the Republic of Serbia is regulated by the Corporate Income Tax Law and the Transfer Pricing Rulebook. In this context, the Corporate Income Tax Law provides that, in addition to the standard methods, a...
Transfer pricing is no longer shaped solely by guidelines and local regulations. Increasingly, court decisions across Europe are redefining how tax authorities interpret and challenge intra-group transactions. This is exactly why MDDP has prepared a comprehensive...
Foreign companies entering the Irish market face a tax system where local compliance, cash flow timing, and profit extraction require early and informed decisions. ETL GLOBAL Member Noone Casey outlines the key tax and accounting matters affecting Irish operations,...
Transfer pricing regulations continue to evolve globally, with jurisdictions increasingly aligning with OECD standards while maintaining distinct local approaches to compliance and enforcement. This article provides a comparative overview of transfer pricing...
The advertising tax was first introduced into the Hungarian tax system in 2014. Following significant amendments adopted in 2017, its application was suspended in 2019. After the most recent legislative changes, the advertising tax will again apply as of 1 July 2026,...
Transfer pricing audits conducted by tax authorities are no longer regarded as a purely formal exercise. In recent years, authorities have developed an increasingly analytical approach, based on detailed financial testing and a strict interpretation of the arm’s...
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...
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.