studies & publications
ETL GLOBAL international PUBLICATIONS
A Compliance Guide to the AI Act and GDPR: What Companies Need to Know for 2025
The European Union is introducing the Artificial Intelligence Regulation (AI Act), setting legally binding conditions on the development and use of AI. For businesses already managing GDPR compliance, this regulation will add new layers of responsibility, particularly...
Changes in Real Estate Tax in Poland 2025
On 1 January 2025, new real estate tax regulations came into effect in Poland, particularly affecting the scope of taxable property. Other taxation rules remain in place, for example, buildings continue to be taxed based on floor space, and structures based on their...
Doing Business in ASEAN 2025: Dezan Shira’s Insight for Forward-Looking Investors
Rising consumer demand, strategic reforms, and a wave of digital acceleration are turning Southeast Asia into one of the most watched regions for foreign investment. ETL GLOBAL Member Dezan Shira & Associates explores this momentum in their latest edition of...
Applying the Resale Price Method in Transfer Pricing
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’s New Financial Transaction Tax: What It Means for Your Business
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...
Crypto Scams Are Growing — Wealth Recovery Solicitors Break Down What Professionals Need to Know
Cryptocurrency fraud has led to billions in losses worldwide, targeting both individual investors and the professionals who support them. Behind every failed platform lies a trail of financial damage, legal disputes, and difficult recovery paths. In The Dark Side of...
UK Electronic Travel Authorisation – Are You Prepared?
What is the ETA? The ETA operates similarly to the USA’s ESTA scheme. It requires those impacted to apply for digital permission to travel to the UK in advance of doing so. This is different to a visa and does not confer immigration status. The intentions are,...
Where is Amount B going? – Key Findings and Takeaways from the WU Global Transfer Pricing Conference 2025
The WU Global Transfer Pricing Conference took place in Vienna from February 19 to 21, 2025, gathering experts from around the world to discuss the latest challenges and trends related to transfer pricing. The conference addressed key issues surrounding global...
Income Tax 2024 in Slovakia: Key Deadlines and Updates
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...
Business Succession in SMEs: Differences between Poland and Germany
🇬🇧 ETL GLOBAL colleagues Jagoda Gołębiewska and Martin Grohmann of SWGK in Poznan, part of ETL Polska have published an exciting specialist article through Deutsche Unternehmerbörse DUB.de analysing the challenges of succession planning in small and medium-sized...
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