studies & publications
ETL GLOBAL international PUBLICATIONS
Transfer Pricing in Italy: Italian Supreme Court Rules on Free Intra-Group Guarantees
With Order No. 13136 of 7 May 2026, the Italian Supreme Court issued an important ruling on transfer pricing and intra-group transactions. The Court held that a real guarantee granted by an Italian subsidiary in favour of a foreign parent company may fall outside the...
Taxes in Poland 2026 – A Report by ETL GLOBAL Member MDDP
Poland has long attracted foreign investors looking to establish and grow their business, remaining one of the leading investment destinations in Central and Eastern Europe. For any company considering the Polish market, tax is part of the investment decision from the...
Legal Due Diligence for Real Estate Purchases in Bulgaria. An Article by ETL GLOBAL Member Vassilev & Partners Law Firm
Legal due diligence is a standard step in property purchases, but the questions it needs to answer depend on the country, the property and the buyer. In this article, ETL GLOBAL Member Vassilev & Partners Law Firm explains how legal review works in the context of...
Spain-China Relations Enter a New Phase – An Article by ETL GLOBAL Member Dezan Shira & Associates
Spain’s closer relationship with China is becoming a key business issue for companies exposed to trade, investment, clean technology, agrifood, and industrial supply chains. Prime Minister Pedro Sánchez’s April 2026 visit to Beijing confirmed stronger political...
Determination of “Arm’s Length” Interest Rates in the Republic of Serbia
The issue of determining the “arm’s length” interest rate in the Republic of Serbia is regulated by the Corporate Income Tax Law and the Transfer Pricing Rulebook. In this context, the Corporate Income Tax Law provides that, in addition to the standard methods, a...
La Dolce Vita, Legally: How to Move to Italy. Legal Pathways and Opportunities to Know when Relocating to Italy
Italy continues to strengthen its position as an attractive destination for investors, internationally mobile individuals, remote workers and high-net-worth families seeking both quality of life and legal certainty. In recent years, the Italian legal framework has...
Exit Tax Rules in Europe: What to Know Before Moving Tax Residence
Moving tax residence or transferring assets across borders can have tax implications that are easy to overlook, especially where a jurisdiction seeks to tax gains that have built up before a taxpayer, be it an individual person or a company, leaves its tax system. For...
EU-Australia Trade Agreement: A Step Towards Closer Business Relations. An article by Sheltons Group Legal
Australia and the European Union have concluded negotiations on a Free Trade Agreement, a proposed treaty designed to make trade and investment between the two regions easier and less costly. Once in force, the agreement is expected to reduce tariffs, improve access...
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...
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