studies & publications
ETL GLOBAL international PUBLICATIONS
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...
Investment Guide South Africa 2025 by WerthSchroeder Inc.
With its advanced infrastructure, strong financial sector, and strategic location, South Africa is the ideal base for companies looking to enter Africa. The country imposes no restrictions on foreign ownership, allows for easy repatriation of profits, and provides...
Withholding Tax in Bulgaria
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...
Golden Visa ending in Spain: What you need to know
1. Qualifying investments Since 2013, the Entrepreneurs’ Law has boosted incentivised investment, innovation, as well as the attraction of talent and capital into Spain through attractive fiscal incentives. Central to this law was Article 63, which introduced the...
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