The advertising tax was first introduced into the Hungarian tax system in 2014. Following significant amendments adopted in 2017, its application was suspended in 2019. After the most recent legislative changes, the advertising tax will again apply as of 1 July 2026,...
Withholding tax (WHT) plays a significant role in Croatia’s taxation system, particularly when domestic entities make payments to non-residents. Article 31 of the Croatian Corporate Income Tax Act (“the CIT Act”) prescribes the rules, rates, exceptions, and procedural...
The ETL GLOBAL Tax Update is a recurring publication that brings together key developments from across Europe, prepared by members of the ETL GLOBAL Tax Working Group. The goal is to offer clear, practical insight into legislative changes that affect international...
The ETL GLOBAL Tax Update is a series designed to provide critical insights into recent developments in international taxation. It is presented by the ETL GLOBAL Tax Working Group, a closely interconnected team of international tax experts within the ETL GLOBAL...
This benchmarking exercise was carried out by Joel Calitchi, Esther Ollech and Frédéric Mortamais together with the members of the ETL GLOBAL Tax Working Group. The study considers how the location of an acquisition vehicle (“Holdco”) can materially impact the tax...
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...
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...
ETL GLOBAL Tax Update is a new 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...
Benchmarking the various tax systems in post-Brexit Europe reveals a landscape far richer and more nuanced than mere tax rates. Attractiveness may depend on the point of time in the life cycle of a company - thinking of its profit or loss position. It may also depend...
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