This benchmarking exercise was carried out by Joel Calitchi, Esther Ollech and Frédéric Mortamais together with the members of the ETL GLOBAL Tax Working Group. The study considers how the location of an acquisition vehicle (“Holdco”) can materially impact the tax...
When considering business expansion into Serbia, one of the key tax-related questions is: Is it more tax-efficient to establish a limited liability company (LLC) or to operate through a branch of a foreign legal entity? This decision is not purely a matter of legal...
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...
Slovakia is set to introduce a Financial Transaction Tax (FTT) that will affect businesses, entrepreneurs, and legal entities processing payments through banks and other service providers. This new tax brings additional costs to routine financial transactions, making...
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...
Navigating the tax landscape for intercompany transactions requires a detailed understanding of both domestic and international tax regulations. One of the main points is that transfer pricing between related entities needs to be conducted at arm’s length. Failure to...
The U.S. government’s decision to impose new tariffs on Mexico, Canada, and China is raising concerns across key industries. Under the America First Trade Policy, the administration initially announced a 25% tariff on Mexican and Canadian imports and a 10% tariff on...
Significant updates to Poland’s tax regulations have come into effect for 2025, introducing new obligations and opportunities for businesses and individuals. ETL GLOBAL Member MDDP highlights key changes that could impact your financial and operational planning. From...
China’s rapidly evolving tax system demands businesses to adapt quickly if they do not want to risk falling behind. The Guide to Corporate Taxation and Compliance in China 2025, by ETL GLOBAL Member Dezan Shira & Associates, is an essential resource to help you...
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