studies & publications
ETL GLOBAL international PUBLICATIONS
Transfer Pricing in the Courts: Key International Trends You Shouldn’t Ignore
Transfer pricing is no longer shaped solely by guidelines and local regulations. Increasingly, court decisions across Europe are redefining how tax authorities interpret and challenge intra-group transactions. This is exactly why MDDP has prepared a comprehensive...
VAT in Norway: Key Points for Foreign Businesses by Aider Legal
Norwegian VAT rules can affect foreign companies in ways that are not always clear from the outset, particularly when projects involve a mix of goods, services, or cross-border delivery. In this guide, ETL GLOBAL Member Aider Legal sets out how these rules apply in...
Tax and Accounting Considerations for Companies Operating in Ireland – A Guide by Noone Casey
Foreign companies entering the Irish market face a tax system where local compliance, cash flow timing, and profit extraction require early and informed decisions. ETL GLOBAL Member Noone Casey outlines the key tax and accounting matters affecting Irish operations,...
Employee Benefits in the Czech Republic 2026: Legal and Tax Compliance Guide by ETL GLOBAL Member ARROWS
Employee benefits in the Czech Republic are now subject to closer legal and tax scrutiny. Employers need clear written rules, correct tax treatment, and fair conditions for all employees in order to avoid unnecessary risk. In this article, ETL GLOBAL Member ARROWS...
Transfer pricing in practice: Bulgaria vs. Macao (China) – Key Similarities and Differences for Multinational Groups
Transfer pricing regulations continue to evolve globally, with jurisdictions increasingly aligning with OECD standards while maintaining distinct local approaches to compliance and enforcement. This article provides a comparative overview of transfer pricing...
Spain Introduces Mandatory Electronic Invoicing: Up-to-date Insights from ETL GLOBAL Members ILIA and Allyon
Spain is preparing to roll out mandatory electronic invoicing across business-to-business (B2B) transactions, as part of a broader European shift towards greater transparency, traceability and control over commercial activity. This shift is set out in Royal Decree...
Mexico 2026 Compliance – An Overview by Rivadeneyra Treviño
Businesses operating in Mexico must address a broad set of legal and regulatory obligations, many of which follow strict timelines and formal requirements. Missing or delaying these obligations can result in penalties, administrative complications, or interruptions to...
Doing Business in ASEAN 2026: A Practical Guide for Foreign Investors
Supply chains linked to ASEAN are being tested by tougher tariff rules, closer scrutiny on origin, and higher expectations around compliance. For companies planning their next move in Southeast Asia, assumptions that worked a few years ago no longer hold and decisions...
Hungary brings back the Advertising Tax
The advertising tax was first introduced into the Hungarian tax system in 2014. Following significant amendments adopted in 2017, its application was suspended in 2019. After the most recent legislative changes, the advertising tax will again apply as of 1 July 2026,...
TP Audits and Controversy: Focus Areas in Romania and Germany
Transfer pricing audits conducted by tax authorities are no longer regarded as a purely formal exercise. In recent years, authorities have developed an increasingly analytical approach, based on detailed financial testing and a strict interpretation of the arm’s...
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