studies & publications
ETL GLOBAL international PUBLICATIONS
Transfer Pricing Benchmarking studies. Common Practice.
In a globalisation context and the increasing complexity of transnational transactions, the correct application of the transfer pricing policies has become a fundamental aspect for companies operating in multiple jurisdictions. For these purposes, the Benchmarking...
The Beckham Law in Spain and Main Residence Exemption
Spain’s special tax regime for inbound taxpayers, commonly known as the “Beckham Law,” remains one of the most effective tools for attracting international talent. This regime allows certain foreign workers to be taxed as non-residents during their first six years of...
VAT: Platform Taxation in Switzerland
Platform taxation was introduced in Switzerland in the VAT Act as per 1 January 2025. The legislative background was to treat foreign companies selling via platforms in the same way as Swiss companies for VAT purposes. To this end, it is now the platform who is...
Strategic Jurisdiction Planning for Share Acquisitions: Enhancing Cross-Border Financing Tax Efficiency
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...
Introducing the 2025/26 Transfer Pricing Guide by ETL GLOBAL
ETL GLOBAL is pleased to announce the release of the 2025/26 edition of its Transfer Pricing Guide, providing essential updates on transfer pricing rules across 25 jurisdictions. Developed by the ETL GLOBAL Transfer Pricing Group, led by Magdalena Dymkowska and Arely...
Business Travel Abroad: Essential Guidance for Employers in Slovakia
Sending employees on international assignments can bring real value to your business, but it also brings certain obligations. Are you confident you’re meeting the latest Slovak requirements? ETL SLOVAKIA has prepared a detailed guide that addresses the practical steps...
Branch vs. LLC in Serbia: Tax Efficiency Considerations for Polish Companies
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...
ETL GLOBAL VAT Group: Highlights from the 2025 ETL VAT Forum
The ETL GLOBAL VAT Group is a team of VAT experts from across Europe who help businesses manage their indirect tax obligations. They advise on a wide range of issues, including cross-border transactions, reporting requirements, and changes in legislation, always with...
Spanish Property Taxes: A guide for owners, buyers and sellers by EMEDE ETL GLOBAL
Property taxes in Spain can make a significant difference to the final cost of your investment or the sale of your property. ETL GLOBAL Member EMEDE ETL GLOBAL’s report, Spanish Property Taxes: A Guide for Owners, Buyers and Sellers, presents the taxes that property...
Investing in Malaysia: Key Sectors and Strategies by ETL GLOBAL Member Dezan Shira & Associates
Malaysia is emerging as one of Southeast Asia’s most promising destinations for foreign investors, supported by a strong manufacturing base, growing digital infrastructure, and robust healthcare sector. In their latest report, ETL GLOBAL Member Dezan Shira &...

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