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.

How to employ talent abroad. A Guide to Employment Regulations by ETL GLOBAL

May 9, 2024

🇬🇧 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

Apr 25, 2024

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

Apr 4, 2024

🇬🇧 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

Mar 21, 2024

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

Mar 14, 2024

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

Feb 22, 2024

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

Feb 8, 2024

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

Jan 11, 2024

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...

ETL GLOBAL’s Workation Map Overview of Mandatory Employee Protection Law in Europe

Dec 28, 2023

“Workation” is a relatively new word that has grown particularly strong in recent years during the worldwide pandemic. This new phenomenon of a sanitary crisis combined with the ongoing battle for talent has challenged employers worldwide in retaining their workforce....

CJEU CASE LAW ON VAT: Overview of the most important judgments 2022-23 by MDDP

Dec 21, 2023

In European Union Value Added Tax (EU VAT), the focus of interest in cases of doubt consistently centers on the rulings of the European Court of Justice (CJEU). This is underlined by the recently compiled study, CJEU CASE LAW ON VAT: Overview of the most important...