The UAE’s electronic invoicing framework will affect many businesses, including those that do not regularly issue invoices. As a result, is important for all companies to assess how the rules apply to their activities and prepare for the relevant compliance deadlines....
The transfer pricing rules in Hungary changed significantly at the end of 2025. Although Decree No. 45/2025 (XII. 23.) of the Ministry for National Economy did not change the basic structure of the transfer pricing documentation, which continues to consist of a Master...
Expanding into the UK requires an early decision on how the new operation will be structured. The chosen model can affect tax exposure, reporting duties and even future growth opportunities. ETL GLOBAL Member Fiander ETL explains the main options available to French...
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...
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