studies & publications  

ETL GLOBAL international PUBLICATIONS

Explore the ETL GLOBAL international studies and publications, where professionals within the network collaborate on subjects crucial for SME with a global reach. These studies delve into the tax regulations, legal frameworks, audit methodologies, and accounting practices that shape today’s business environment. From in-depth analyses to comprehensive insights into industry trends, these international studies reflect the depth of knowledge cultivated within ETL GLOBAL.
Global Minimum Tax For Large Companies In Spain

Global Minimum Tax For Large Companies In Spain

This measure is part of the international tax reform promoted by the OECD to address the tax challenges arising from the digitalisation of the economy, within the framework of the initiatives against Base Erosion and Profit Shifting (BEPS). It is part of "Pillar 2" of...

A Study on Economic Resilience in French Real Estate by In Extenso

A Study on Economic Resilience in French Real Estate by In Extenso

The property sector in France has faced significant challenges over the past year, with rising commodity prices, increasing interest rates, and a decline in new construction projects. Despite these hurdles, small businesses (VSE and SME) in the sector have shown...

Significant Tightening of Transfer Pricing Rules in Germany

Significant Tightening of Transfer Pricing Rules in Germany

I. Transfer Pricing in Germany: Initial Situation Business processes of a globally active company are distributed worldwide due to the increasing convergence of markets. Those countries in which companies are active would un­derstandably like to tax a portion of the...

EU Transfer Pricing Directive: Harmonising Regulations

EU Transfer Pricing Directive: Harmonising Regulations

On 12 September 2023, the European Commission released a proposal for The EU Transfer Pricing Directive (TP Directive), which seeks to guarantee that all Member States implement consistent transfer pricing legislation and procedures for overseeing transfer pricing and...

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