Significant Tightening of Transfer Pricing Rules in Germany

Significant Tightening of Transfer Pricing Rules in Germany

I. Transfer Pricing in Germany: Initial Situation Business processes of a globally active company are distributed worldwide due to the increasing convergence of markets. Those countries in which companies are active would un­derstandably like to tax a portion of the...

Live & Work Remotely in Spain: The Beckham Law Explained by ETL Nexum

Live & Work Remotely in Spain: The Beckham Law Explained by ETL Nexum

For highly skilled professionals and entrepreneurs, the Beckham Law unlocks an opportunity for Spanish residency with reduced tax burdens. Officially known as Royal Decree 687/2005, this program attracts many due to its favorable tax structure. However, understanding...

EU Transfer Pricing Directive: Harmonising Regulations

EU Transfer Pricing Directive: Harmonising Regulations

On 12 September 2023, the European Commission released a proposal for The EU Transfer Pricing Directive (TP Directive), which seeks to guarantee that all Member States implement consistent transfer pricing legislation and procedures for overseeing transfer pricing and...

Tax Benchmarking in Post-Brexit Europe by ETL GLOBAL Tax Working Group

Tax Benchmarking in Post-Brexit Europe by ETL GLOBAL Tax Working Group

Benchmarking the various tax systems in post-Brexit Europe reveals a landscape far richer and more nuanced than mere tax rates. Attractiveness may depend on the point of time in the life cycle of a company - thinking of its profit or loss position. It may also depend...

In Extenso: Study on Electronic Invoicing in Europe

In Extenso: Study on Electronic Invoicing in Europe

In Extenso, ETL GLOBAL Member in France, has recently performed a benchmark study regarding the existing rules on electronic invoicing across some of the economically most important jurisdictions in Europe. On European level, electronic invoicing was introduced by...

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