Why second citizenship has become the ultimate asset protection strategy for entrepreneurs navigating geopolitical risk? The…
The corporate demerger—variously denominated as a scission, division, or spin-off depending upon jurisdiction and transactional form—constitutes…
Corporate restructuring—encompassing consolidations, divisions, transformations, and asset transfers—represents one of the most sophisticated instruments of business…
Exit Taxation: Doctrinal Foundations, Comparative Framework, and Evolving Jurisprudence Exit taxation—variously denominated as the expatriation tax,…
Introduction On January 3, 2026, American special forces captured Nicolás Maduro and transported him aboard the…
Every wealthy family eventually arrives at the same question: How do you make a fortune outlast…
A decade after FATCA reshaped global finance, the law’s reach extends further than ever—and so do…
In an era of economic instability and diminishing predictability, we find ourselves reaching for instruments that…
How a hundred-and-four-million-dollar reward to a bank informant marked the end of an era—and what rose…
On the art and science of establishing hedge funds in a world of competing jurisdictions The…
The Watermark of Sisyphus: A Meditation on the EU’s Latest Regulatory Masterpiece There is something almost…
Introduction The ongoing discourse concerning the potential invalidation or modification of derivative instrument contracts—encompassing currency options,…
Introduction Between 2013 and 2018, the Polish Supreme Court (Sąd Najwyższy) rendered a series of decisions…
The architecture of wealth extraction The products go by names that suggest precision and sophistication: autocallable…
The Locatrans Decision: Determining Applicable Law in Cross-Border Employment Relationships Under the Rome Convention The Court…
I. Introduction [Published: October 9, 2025] Poland’s forthcoming legislation implementing the Markets in Crypto-Assets Regulation (MiCA)…
Poland’s Implementation of DAC8 and the Global Architecture of Tax Transparency On December 17, 2025, the…
The December 4, 2025 Ruling Reaffirms That Consumer Protection Constitutes a Constitutional Imperative, Not a Discretionary…
Documenting intra-Community supply of goods for 0% VAT – on 13 November 2025, the Court of…
The electronic IE-599 message—now designated CC599C under the updated nomenclature—generated within the European Union’s Export Control…
Every business maintains records, and every record—if one looks closely enough—contains imperfections. The question that haunts…
When tax authorities arrive to conduct an audit, the entrepreneur confronts a peculiar species of visitor—one…
A Comprehensive Analysis of Legal Framework, Historical Development, and Contemporary Practice Dividend withholding tax constitutes a…
ZUS Optimization via Tokens in Poland? A new trend has emerged in the Polish market…
How Dozy Mmobuosi built a fake billion-dollar agritech company out of nothing at all—and what it…
Charles Darwin did not claim that the strongest survive. He claimed that the best adapted survive.…
The individual tax ruling represents a remarkable anomaly within the Polish legal framework: a mechanism through…
Asset protection is the foundation of responsible business. It always has been. “Let him who…
Sun Tzu wrote that every battle is won or lost before it begins. A customs and…
Tax secrecy (Steuergeheimnis, secret fiscal), tax advisor-client privilege (Steuerberatergeheimnis, secret professionnel du conseiller fiscal), and…
