studies & publications
ETL GLOBAL international PUBLICATIONS
Legal Frameworks for AI in the UK: Current Challenges and Developments
As artificial intelligence systems become more advanced, the legal foundations supporting their use keep being tested. In the UK, the decision not to create AI-specific legislation has placed increasing pressure on regulators, courts, and businesses to interpret how...
Benchmarking Analyses in Transfer Pricing: A Comparison between Serbia and Spain
Transfer pricing rules are designed to ensure that intra-group transactions are carried out under arm's length criteria, ensuring an equitable allocation of profits and preventing the erosion of the tax base. For companies operating internationally, it is essential to...
Data Compliance in China: A Strategic Priority for Foreign Investors
China’s data governance framework now sets clear and enforceable requirements for how information is collected, stored, and transferred, and for foreign-invested enterprises, compliance is a central factor in maintaining regulatory trust and business continuity. As...
Under Scrutiny: MDDP’s In-Depth Look at Tax Controls in Poland
In recent years, Polish tax authorities have significantly intensified their oversight, relying increasingly on data-driven tools and extending the use of customs and fiscal audits. These audits, often lengthy and unannounced, now uncover irregularities in nearly...
Advertising or Representation? How Slovak Tax Law Distinguishes Between Business Expenses
Across Europe, the way companies record everyday costs such as client gifts, hospitality, or branded materials plays an important role in their tax position. The distinction between advertising and representation exists in most tax systems, but how it is applied can...
Join the anywhere.legal Live Sessions for Practical Guidance from European Legal Experts
For companies active in several jurisdictions, even straightforward legal matters can quickly become complicated once national rules and procedures come into play. In those situations, what makes the difference is having access to local professionals who understand...
Benchmarking Analyses in Transfer Pricing: A Comparison between Poland and Italy
Benchmarking analyses are an essential part of transfer pricing documentation, providing a reliable basis for ensuring that intercompany transactions comply with the arm's-length principle. For companies operating across borders, understanding how benchmarking works...
Valuing SMEs: A Practical Guide for Poland and Germany by SWGK
🇬🇧 ETL GLOBAL Member SWGK, part of ETL GLOBAL Polska, has published a new expert article via Deutsche Unternehmerbörse DUB.de on the valuation of small and medium-sized enterprises (SMEs). The guide offers an overview of how to assess the market value of SMEs, taking...
The Impact of UK Residency Rules on Global Estate Planning
From April 2025, the UK has shifted its inheritance tax (IHT) rules, replacing the concept of domicile with a long-term residency test. This means individuals who’ve lived in the UK for at least 10 of the past 20 years could face IHT on their worldwide assets, even...
Digitalisation of Public Services in the EU: Insights from Poland
Public administration in the European Union has undergone a significant digital transformation over the past two decades, profoundly altering the manner in which citizens and businesses interact with government services. Poland is a prime example of this change,...
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