New procedural tax law obligations in the Dutch implementation of Pillar Two The Minimum Tax Rate Act 2024 (Wet minimumbelasting 2024), the Dutch implementation of Pillar Two (EU Directive 2022/2523), introduces a specific information obligation (informatie...
ETL GLOBAL Tax Update is a new series designed to provide critical insights into recent developments in international taxation. This initiative is presented by the ETL GLOBAL Tax Working Group, a closely interconnected team of international tax experts within the ETL...
This measure is part of the international tax reform promoted by the OECD to address the tax challenges arising from the digitalisation of the economy, within the framework of the initiatives against Base Erosion and Profit Shifting (BEPS). It is part of "Pillar 2" of...
🇬🇧 As international mobility continues to rise, particularly with the increasing prevalence of remote work, navigating the complexities of applicable regulations in different countries has become a crucial consideration for companies hiring remote talent abroad. To...
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...
🇬🇧 Since the Corona period, we at ETL GLOBAL have observed a steadily increasing international mobility. This applies not only to pensioners but also to working people who are able to realise their dream of living and working abroad due to the home office regulations...
Considering the global economy and the increase in the international requirements due to the constant introduction of new regulations, transfer pricing documentation has become an important tax topic calling for specific strategies associated with the growing number...
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...
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...
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