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.

ETL GLOBAL Tax Update – Relevant Changes for SME in Germany and France as per 2025

Dec 19, 2024

ETL GLOBAL Tax Update is a series designed to provide critical insights into recent developments in international taxation. This initiative is presented by the ETL GLOBAL Tax Working Group, a closely interconnected team of international tax experts within the ETL...

Transfer pricing methods in accordance with the OECD – National implementation using the example of Germany

Dec 12, 2024

I. General Information The biggest challenge of transfer pricing is to find appropriate prices for cross-border transactions between associated enterprises. In order to determine, which transfer price can be considered appropriate, systematic guidelines are required...

Mongolia’s Corporate Income Tax: A Gateway to Growth and Global Expansion

Dec 5, 2024

Mongolia’s Corporate Income Tax (CIT) structure offers a compelling incentive for businesses and investors, balancing economic growth with a supportive tax environment. With a 10% rate on profits up to MNT 6 billion (USD 1.8 million) and 25% on higher earnings,...

A Practical Overview for International Expansion in the Western Balkans by Unija

Nov 28, 2024

The Western Balkans are becoming a prime region for business expansion, but each country has its own set of rules that businesses need to understand. ETL GLOBAL Member Unija has prepared a comprehensive overview for investors exploring opportunities in Slovenia,...

Key Strategies for Doing Business in Poland 2024/2025

Nov 21, 2024

Discover the essentials of doing business in Poland with ETL GLOBAL Member MDDP, in collaboration with Osborne Clarke, in their report "Key Strategies for Doing Business in Poland 2024/2025." This document is designed for companies looking to establish or expand their...

2025: New VAT Place of Supply Rules for Admission Fees to Online Events

Nov 14, 2024

Determining the place of supply for VAT to the admission fees to online events has always been a controversial issue. Since participation in such events is done via the internet, it is possible that the event organiser and the participants are located anywhere in the...

Thin Capitalisation Rules in Greece: A Brief Overview

Nov 7, 2024

Thin capitalisation rules are designed to prevent companies from artificially inflating interest deductions by relying excessively on debt instead of equity, a practice that can lead to tax base erosion. In Greece, these rules are enforced through interest deduction...

An Introduction to Doing Business in China 2024/25 for Polish Companies by Dezan Shira & Associates

Oct 31, 2024

In "An Introduction to Doing Business in China 2024/25 for Polish Companies", Dezan Shira & Associates provide Polish firms with essential insights for establishing a successful presence in China’s market. This guide introduces the latest shifts in China’s...

China Transfer Pricing Siginificant Rules You Need To Know

Oct 24, 2024

This post aims to share some of the China ‘s transfer pricing regulation and practice, which includes key investigation objects of transfer pricing in China and the threshold of transfer pricing documentations in China. Key investigation objects of transfer pricing in...