studies & publications
ETL GLOBAL international PUBLICATIONS
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 &...
Transfer Pricing in Türkiye 2025. A Guide by ETL GLOBAL Member Centrum Turkey
ETL GLOBAL Member Centrum Turkey has recently published its 2025 Transfer Pricing Guide, providing a summary of Türkiye’s current transfer pricing legislation, documentation obligations, and audit procedures. The guide sets out the core features of Türkiye’s transfer...
Employers’ Obligations when Sending Employees to Norway. A Global Mobility guide by Magnus Legal
Norway is an attractive destination for businesses and professionals, offering a robust economy and high living standards. However, sending employees to work in Norway requires careful attention to a range of legal, administrative, and tax-related obligations. It is...
A Compliance Guide to the AI Act and GDPR: What Companies Need to Know for 2025
The European Union is introducing the Artificial Intelligence Regulation (AI Act), setting legally binding conditions on the development and use of AI. For businesses already managing GDPR compliance, this regulation will add new layers of responsibility, particularly...
Changes in Real Estate Tax in Poland 2025
On 1 January 2025, new real estate tax regulations came into effect in Poland, particularly affecting the scope of taxable property. Other taxation rules remain in place, for example, buildings continue to be taxed based on floor space, and structures based on their...
Doing Business in ASEAN 2025: Dezan Shira’s Insight for Forward-Looking Investors
Rising consumer demand, strategic reforms, and a wave of digital acceleration are turning Southeast Asia into one of the most watched regions for foreign investment. ETL GLOBAL Member Dezan Shira & Associates explores this momentum in their latest edition of...
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...
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