studies & publications
ETL GLOBAL international PUBLICATIONS
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...
Is Your Business Prepared for China’s Tax Challenges in 2025?
China’s rapidly evolving tax system demands businesses to adapt quickly if they do not want to risk falling behind. The Guide to Corporate Taxation and Compliance in China 2025, by ETL GLOBAL Member Dezan Shira & Associates, is an essential resource to help you...
Expert Guidance on Global Mobility: ETL GLOBAL’s Latest Initiatives
ETL GLOBAL is proud to announce a significant new initiative from its Global Mobility Group, a team of international tax and legal experts within the ETL GLOBAL network. Under the leadership of Anna Misiak, Elena Escura, and Victoria Welsh, the group will launch a...
Latest Healthcare Publications and Economic Trends by ETL ADVISION
The healthcare industry in Germany has seen significant economic shifts in recent years, with rising costs and evolving challenges across the sector. In response, ETL ADVISION has issued a number of industry-focused publications in the course of 2024, including for...
ETL GLOBAL Tax Update – Relevant Changes for SME in Germany and France as per 2025
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
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
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
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,...

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