studies & publications
ETL GLOBAL international PUBLICATIONS
Income Tax 2024 in Slovakia: Key Deadlines and Updates
As the tax filing deadline approaches, businesses and individuals in Slovakia must ensure they meet the new income tax obligations for 2024. Understanding the latest rules and key deadlines is essential to avoid penalties and stay compliant. ETL GLOBAL Member ETL...
Business Succession in SMEs: Differences between Poland and Germany
🇬🇧 ETL GLOBAL colleagues Jagoda Gołębiewska and Martin Grohmann of SWGK in Poznan, part of ETL Polska have published an exciting specialist article through Deutsche Unternehmerbörse DUB.de analysing the challenges of succession planning in small and medium-sized...
Investment Guide South Africa 2025 by WerthSchroeder Inc.
With its advanced infrastructure, strong financial sector, and strategic location, South Africa is the ideal base for companies looking to enter Africa. The country imposes no restrictions on foreign ownership, allows for easy repatriation of profits, and provides...
Withholding Tax in Bulgaria
Navigating the tax landscape for intercompany transactions requires a detailed understanding of both domestic and international tax regulations. One of the main points is that transfer pricing between related entities needs to be conducted at arm’s length. Failure to...
Golden Visa ending in Spain: What you need to know
1. Qualifying investments Since 2013, the Entrepreneurs’ Law has boosted incentivised investment, innovation, as well as the attraction of talent and capital into Spain through attractive fiscal incentives. Central to this law was Article 63, which introduced the...
Doing Business in India 2025: A Market of Opportunity for Investors
India is undergoing a major economic transformation. With its GDP projected to grow at 6.7% and a rapidly expanding manufacturing sector, the country is set to become the world’s third-largest economy by 2030. But what does this mean for businesses looking to invest?...
U.S. Tariffs and Mexico’s Response: Key Updates and Business Considerations
The U.S. government’s decision to impose new tariffs on Mexico, Canada, and China is raising concerns across key industries. Under the America First Trade Policy, the administration initially announced a 25% tariff on Mexican and Canadian imports and a 10% tariff on...
Determining the market value of related party transactions involving intangible assets
For a considerable period, transactions between related entities have been a focal point of tax authorities worldwide. A fundamental element of these transactions involves to the precise determination of the market value of goods and services transferred within...
Poland’s Tax Updates for 2025: Expert Insights from MDDP
Significant updates to Poland’s tax regulations have come into effect for 2025, introducing new obligations and opportunities for businesses and individuals. ETL GLOBAL Member MDDP highlights key changes that could impact your financial and operational planning. From...
Your 2025 Legal Checklist for Mexico: What Every Business Needs to Know
As 2025 begins, businesses operating in Mexico must address crucial legal and regulatory responsibilities to remain compliant and safeguard their operations. ETL GLOBAL Member Rivadeneyra Treviño has developed a concise guide to help you navigate these obligations...
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