studies & publications
ETL GLOBAL international PUBLICATIONS
The Spanish VAT Anomaly: A Report by ETL GLOBAL Member Allyon
The EU SME VAT exemption regime was introduced to make VAT easier for smaller businesses, with the aim to reduce the administrative burden that VAT can create for sole traders and micro-enterprises. Spain has not yet made this system available in practice for its own...
New Rules for Hiring Foreign Workers in Italy – An Update by Nexum Global Mobility
Hiring a worker from outside the EU in Italy involves several administrative steps, including obtaining work authorisation, securing an entry visa and applying for a residence permit. Recent changes to Italian legislation have revised certain aspects of this process,...
Navigating Norwegian Compliance – A guide for foreign companies by Aider Legal
Norway is creating new opportunities for foreign companies as demand grows across sectors like construction, infrastructure and energy. Entering the market, however, requires a clear understanding of the local rules and the practical steps involved in getting started....
Doing Business In Hong Kong In 2026–27 – A Guide by ETL GLOBAL Member Dezan Shira & Associates
Hong Kong continues to be an important base for international business in Asia, with open capital flows and strong commercial links across the region. In 2026, changes to company law and international taxation are affecting how companies establish and manage their...
Real Estate Company in Light of Polish Tax Regulations
The Essence of a Real Estate Company A real estate company is a specific category of entity distinguished under the Polish tax regulations. It may be either a capital company or a partnership. In practice, it refers to an entity that prepares a balance sheet in...
UAE E-Invoicing Requirements – An Article by ETL GLOBAL Member TME Services
The UAE’s electronic invoicing framework will affect many businesses, including those that do not regularly issue invoices. As a result, is important for all companies to assess how the rules apply to their activities and prepare for the relevant compliance deadlines....
A Brief Overview of the New Transfer Pricing Documentation Rules in Hungary
The transfer pricing rules in Hungary changed significantly at the end of 2025. Although Decree No. 45/2025 (XII. 23.) of the Ministry for National Economy did not change the basic structure of the transfer pricing documentation, which continues to consist of a Master...
Choosing the Right UK Structure for a French Business: An Article by ETL GLOBAL Member Fiander ETL
Expanding into the UK requires an early decision on how the new operation will be structured. The chosen model can affect tax exposure, reporting duties and even future growth opportunities. ETL GLOBAL Member Fiander ETL explains the main options available to French...
Wealth Tax Rules in Europe: What to Know About Residence and Asset Exposure
Holding assets across borders can create annual wealth tax exposure or related filing obligations, depending on the individual’s tax residence and the location of the assets. In some jurisdictions, residents may be taxed on a broader asset base, while non-residents...
EU Sustainability Rules in 2026: What Companies Actually Need to Know?
Over the past two years, EU sustainability regulations have been associated almost exclusively with the reporting obligations under the Corporate Sustainability Reporting Directive (CSRD). In 2026, that picture is changing. Reporting obligations are being scaled back,...
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