Tax secrecy (Steuergeheimnis, secret fiscal), tax advisor-client privilege (Steuerberatergeheimnis, secret professionnel du conseiller fiscal), and…
Taxation on intangible services (fiscalité des services immatériels, Besteuerung immaterieller Dienstleistungen) constitutes a comprehensive system…
Contractual Steganography When Contracts Tell Two Stories—One for Humans, One for Machines The document sits on…
The November 2025 National Security Strategy: A Polish Perspective Zbigniew Brzeziński understood, with the clarity that…
TAXATION OF FOREIGN-SOURCE INCOME—TERRITORIAL, WORLDWIDE, AND CITIZENSHIP-BASED SYSTEMS constitutes a fundamental taxonomy of approaches employed…
TAX APPEAL TO COURT (skarga do sądu na decyzję podatkową, judicial review of tax decision,…
MANDATORY DISCLOSURE RULES (MDR; reportable tax arrangements; French: déclaration obligatoire des dispositifs transfrontières) constitute a…
Value-added tax deduction—the right of a taxable person to offset output tax liability against input…
The partnership represents a foundational organizational structure in which two or more persons combine capital,…
