studies & publications

ETL GLOBAL international PUBLICATIONS

Explore the ETL GLOBAL international studies and publications, where professionals within the network collaborate on subjects crucial for SMEs 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.

Legal Due Diligence for Real Estate Purchases in Bulgaria. An Article by ETL GLOBAL Member Vassilev & Partners Law Firm

Jun 25, 2026

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...

Determination of “Arm’s Length” Interest Rates in the Republic of Serbia

Jun 11, 2026

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

Jun 4, 2026

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

May 28, 2026

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...

Transfer Pricing in the Courts: Key International Trends You Shouldn’t Ignore

May 14, 2026

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

May 7, 2026

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

Apr 30, 2026

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

Apr 23, 2026

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

Apr 16, 2026

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

Apr 9, 2026

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...