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...
Across Europe, the way companies record everyday costs such as client gifts, hospitality, or branded materials plays an important role in their tax position. The distinction between advertising and representation exists in most tax systems, but how it is applied can...
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...
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,...
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...
The DAC7 directive (Council Directive (EU) 2021/514 of 22 March 2021) has brought a new level of tax transparency across the European Union as digital platforms such as Airbnb, YouTube, and Vinted are now required to report their users’ earnings directly to the tax...
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