Citizenship-by-investment programs promise global mobility. They often deliver something closer to house arrest. Picture…
The proposed amendment to Poland’s Tax Ordinance Act, which would impose tax secrecy obligations upon…
The Supreme Court of Poland’s decision of May 30, 2025 (Case No. II CSKP 7/23)…
What Is Poland’s Foreign Income Lump Sum Taxation? In February 2025, the Polish National Tax Information…
In March 2025, seven justices of the Polish Supreme Court convened to resolve a doctrinal…
Recalibrating the Boundaries of Protection Under European Law The perennial tension at the heart of consumer…
Advocate General Juliane Kokott’s Opinion of September 11, 2025, in Case C-436/24 Skatteverket v. Lyko…
Chapter 12 In most jurisdictions, company directors are held responsible for “Antecedent Transactions”, among…
Chapter 11 11.1 At what juncture does insolvency necessitate the filing for bankruptcy? Under…
Chapter 10 If a company is based abroad but conducts business in Poland as…
Chapter 9 It is possible to pursue claims against a board member even if…
This article is a chapter of the ebook “Shielding Directors: A Practical Guide for Foreign Directors…
Chapter 6 The issue of the character of the board members’ responsibility for the…
Chapter 5 There are systems where personal responsibility of director is triggered only if…
The Supreme Administrative Court’s (Naczelny Sąd Administracyjny, hereinafter “NSA”) decision of September 2, 2025, in…
On September 10, 2025, the General Court of the European Union rendered two landmark judgments…
Can one conceive of circumstances wherein virtual objects from computer games generate tax liabilities reaching…
The decision rendered by the Regional Administrative Court in Gdańsk on September 2, 2025 (I SA/Gd…
The sale of a business to a private equity fund frequently resembles a chess match…
The protection of immediate family members against complete disinheritance represents one of the most divergent…
Chapter 12 The theory that Hal Finney might have been writing to himself under…
Chapter 11 While stylistic analysis can never provide absolute certainty of authorship, the deep…
Chapter 10 The Bitcoin whitepaper presents an intriguing linguistic puzzle when examined for markers…
Chapter 9 While the Bitcoin whitepaper demonstrates sophisticated understanding of cryptography and security principles,…
Chapter 8 ‘The steady addition of a constant of amount of new coins”. This…
