studies & publications
ETL GLOBAL international PUBLICATIONS
Thresholds, Burden of Proof and Penalties in Transfer Pricing: A Comparison Between Greece and France
Transfer pricing regulations are mechanisms implemented by States to ensure that companies belonging to the same group operating in different countries cannot decide to artificially shift their profits in a particular country by adjusting the prices charged for...
Managing UK Property Tax from Australia: A Guide By Sheltons Group
Owning UK property while residing in Australia can create unexpected tax obligations on both sides of the globe. If you're earning rental income or selling a UK home, you may be taxed in both the UK and Australia unless you handle things correctly. In this clear and...
Doing Business in India 2026 – A Practical Guide for Foreign Investors
India has entered a new regulatory phase that affects how international businesses operate, manage compliance, and plan for growth. A series of coordinated policy changes introduced in 2025 is now in effect, with direct implications for taxation, labour regulation,...
The new Transfer Pricing regulation in Hungary
The new regulation brings significant changes to transfer pricing rules and modifies the domestic framework for transfer pricing documentation in several areas. Below, we summarise the key elements of the decree and their practical implications. The new transfer...
Understanding Withholding Tax Obligations in Croatia
Withholding tax (WHT) plays a significant role in Croatia’s taxation system, particularly when domestic entities make payments to non-residents. Article 31 of the Croatian Corporate Income Tax Act (“the CIT Act”) prescribes the rules, rates, exceptions, and procedural...
Norwegian Labour Law: A Practical Guide for Employers
Norwegian labour law sets clear rules on employment contracts, working time, employee rights and termination procedures. Employers active in Norway are required to follow these rules closely, as they affect daily people management and formal decision-making. ETL...
ETL GLOBAL Tax Update – Recent Tax Developments in Bulgaria, the Czech Republic, Slovakia, Spain and the UK
The ETL GLOBAL Tax Update is a recurring publication that brings together key developments from across Europe, prepared by members of the ETL GLOBAL Tax Working Group. The goal is to offer clear, practical insight into legislative changes that affect international...
Sale of a Company in the Adriatic region – Expectations
Common practice in the Adriatic region Heading the M&A practice and business development at Unija ETL Consulting and for the execution of transactions across the West Balkans, David Čeplak and his colleagues have been facing M&A-related challenges daily for...
Transfer Pricing Audits in Poland: Current Trends and Forecasts for 2026
Transfer pricing audits in Poland are a complex process that goes beyond a simple verification of documentation accuracy. These are multi-month projects in which tax authorities delve deeply into the group’s operating model, the role of the Polish entity, and the...
Webinar on Permanent Establishment Exposure and Implications in Norway
Foreign companies taking on projects in Norway must handle a clear set of tax rules, and permanent establishment status plays a central role. While Norway may only tax business profits that are linked to a permanent establishment, this status can arise earlier than...
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