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...
Transfer pricing regulations are mechanisms implemented by States to ensure that companies belonging to the same group operating in different countries cannot decide to artificially shift their profits in a particular country by adjusting the prices charged for...
Owning UK property while residing in Australia can create unexpected tax obligations on both sides of the globe. If you're earning rental income or selling a UK home, you may be taxed in both the UK and Australia unless you handle things correctly. In this clear and...
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...
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