On the last day of 2025, while the rest of the world busied itself with champagne…
A Landmark Case of Political “Debanking” On January 22, 2026, President Donald Trump filed suit in…
On hostile takeovers, boardroom warfare, and the eternal question of corporate control Corporate law rests on…
Every individual signs documents differently. Some carefully inscribe each letter of their surname; others produce artistic…
The Look-Through Approach in Polish Case Law I. Introduction: The Beneficial Owner Clause and Preferential WHT…
How to Establish a Branch of a Foreign Company in Poland: A Practical Guide for International…
When law enforcement crosses the line from catching criminals to creating them, the consequences reach far…
I. Introduction Consider the following scenario: an entrepreneur suspects that his business partner is embezzling funds…
Tax authorities may not uncritically accept evidentiary materials transmitted by prosecutorial offices or intelligence services. Where…
The curious journey of wiretap evidence from criminal investigations to tax disputes—and the courts that decide…
The tax audit protocol (protokół kontroli podatkowej) occupies a position of singular importance within the Polish…
To understand why Monaco’s banks are exceptionally selective about accepting clients, one must examine the economics…
The utilization of trademark licensing arrangements between affiliated entities represents a prevalent tax planning mechanism across…
When private notes resurface as star witness Private notes have a way of resurfacing at the…
The Billion-Dollar Aftermarket That Isn’t Supposed to Exist Somewhere between a Taylor Swift concert—the kind that…
Every entrepreneur who has built something valuable eventually asks a fundamental question: how do I protect…
Contemporary wealth preservation increasingly demands jurisdictional diversification as a response to risks that transcend conventional investment…
The Constitution of the Republic of Poland guarantees that forfeiture of property may occur only on…
Prejudgment security over taxpayer assets presents an instrument of dual character: on one hand, it safeguards…
When May Tax Authorities Encumber a Taxpayer’s Property? Prejudgment security over business assets represents one of…
How to Shield Your Business Within the Law Every entrepreneur bears the risk of poor decisions,…
When the Tax Authority Comes Knocking Asset seizure by the tax office represents the ultimate coercive…
Evidence in tax proceedings encompasses the totality of evidentiary instruments employed to establish the factual predicate…
The principle of free evaluation of evidence constitutes the cornerstone of fact-finding in tax proceedings, establishing…
The principles governing the gathering of evidentiary material constitute the foundation of fair and lawful tax…
Extraordinary Remedies Under Polish Tax Procedure The revocation or modification of a final tax decision constitutes…
Doctrinal Foundations, Comparative Frameworks, and Procedural Mechanisms The annulment of a tax decision (Aufhebung des Steuerbescheids…
This article examines the increasingly prevalent practice of utilizing Article 176 of the Polish Commercial Companies…
Requiring Transaction-Specific Evidence in VAT Fraud Proceedings Tax authorities accused a commercial enterprise of engaging in…
Tsarist Bonds, $225 Billion, and the New Lawfare Against Russia Twenty-five million dollars. This was the…
