studies & publications
ETL GLOBAL international PUBLICATIONS
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
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...
How to employ talent abroad. A Guide to Employment Regulations by ETL GLOBAL
🇬🇧 As international mobility continues to rise, particularly with the increasing prevalence of remote work, navigating the complexities of applicable regulations in different countries has become a crucial consideration for companies hiring remote talent abroad. To...
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...
Residential And Vacation Real Estate – An Overview by the ETL GLOBAL German Desk in cooperation with the ETL GLOBAL Real Estate Network
🇬🇧 Since the Corona period, we at ETL GLOBAL have observed a steadily increasing international mobility. This applies not only to pensioners but also to working people who are able to realise their dream of living and working abroad due to the home office regulations...
Transfer Pricing Policy. An important consideration in intercompany transactions
Considering the global economy and the increase in the international requirements due to the constant introduction of new regulations, transfer pricing documentation has become an important tax topic calling for specific strategies associated with the growing number...
An Introduction to Doing Business in ASEAN 2024 by Dezan Shira & Associates
Are you exploring opportunities to expand your business into the thriving market of ASEAN? As the region undergoes significant economic shifts, understanding the intricacies of doing business is crucial. ETL GLOBAL Member Dezan Shira & Associates brings forth...
Live & Work Remotely in Spain: The Beckham Law Explained by ETL Nexum
For highly skilled professionals and entrepreneurs, the Beckham Law unlocks an opportunity for Spanish residency with reduced tax burdens. Officially known as Royal Decree 687/2005, this program attracts many due to its favorable tax structure. However, understanding...
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...
Introducing Transfer Pricing Guide for 2023/24 by the ETL GLOBAL TP Working Group
ETL GLOBAL introduces the Transfer Pricing Guide—a study created by the ETL GLOBAL Transfer Pricing Working Group, delving into the regulatory landscapes of 17 European countries. In response to the ever-evolving global economy and heightened scrutiny from tax...
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