Finance

Category: Litigation and Precedents

Frozen Russian Assets as a Vulture Fund Target

Tsarist Bonds, $225 Billion, and the New Lawfare Against Russia Twenty-five million dollars. This was the…

Category: Crypto and Digital Assets

Compensation from the State Treasury for the Absence of MiCA Implementing Legislation: Does a...

Legal analysis · liability for legislative omission · Article 417¹ § 4 of the Polish Civil…

Category: Crypto and Digital Assets

DeFi’s Regulatory Status Under MiCA and Cryptoasset Licensing Requirements

The Boundaries of Decentralization: Examining DeFi’s Regulatory Status Under MiCA and Its Implications for Cryptoasset Licensing…

Category: Litigation and Precedents

Trump’s $10B IRS Lawsuit: Tax Data Breach & the Privacy Question

Trump v. IRS: A $10 Billion Claim for Unauthorized Disclosure of Tax Returns On January 29,…

Category: Litigation and Precedents

The Constitutional Price of Tariff Diplomacy

Learning Resources v. Trump and the question the Framers thought they’d settled in 1787 On February…

Category: Taxes and Tax Disputes

Personal Income Tax PIT

Personal income tax (Polish: podatek dochodowy od osób fizycznych, PIT; German: Einkommensteuer; French: impôt sur le…

Category: Taxes and Tax Disputes

Civil Transaction Tax in Poland

Civil transaction tax (Polish: podatek od czynności cywilnoprawnych; German: Rechtsverkehrsteuer, Grunderwerbsteuer; French: droits d’enregistrement; also rendered…

Equity-Based Incentive Programs in Multinational Corporate Groups

Preferential Tax Treatment Under Polish Law and the Approaching 2026 Legislative Reform I. Introduction Equity-based and…

Category: Taxes and Tax Disputes

Property Taxation

Theoretical Foundations, Comparative Systems, and Contemporary Challenges I. Introduction The property tax—denominated Grundsteuer in German fiscal…

Category: Crypto and Digital Assets

Cryptocurrency Transaction Reporting

Regulatory Frameworks, Compliance Architectures, and the Challenge of Decentralized Finance The proliferation of blockchain technology and…

Category: Crypto and Digital Assets

Cryptocurrencies

I. Introduction Cryptocurrencies constitute a novel class of digital assets employing asymmetric cryptography to secure transactions…

Category: AI, Data and Technology

Musk v. Altman – The Hundred-Billion-Dollar Diary

When private notes resurface as star witness Private notes have a way of resurfacing at the…

Category: Companies, Contracts and Governance

Secondary Ticket Market 2026: Legality, VAT & Regulations

The Billion-Dollar Aftermarket That Isn’t Supposed to Exist Somewhere between a Taylor Swift concert—the kind that…

Category: Family Wealth and Succession

Diversification of Assets. The Art of Not Losing Everything

Every wealthy family eventually arrives at the same question: How do you make a fortune outlast…

Category: Family Wealth and Succession

FATCA – The Long Arm of the Tax Man

A decade after FATCA reshaped global finance, the law’s reach extends further than ever—and so do…

Category: Family Wealth and Succession

Gold Returns to the World of Finance: Eternal Money Against the Paper Illusion

In an era of economic instability and diminishing predictability, we find ourselves reaching for instruments that…

Category: Pending Classification

Epitaph for Swiss Banking Secrecy

How a hundred-and-four-million-dollar reward to a bank informant marked the end of an era—and what rose…

Category: Family Wealth and Succession

Hedge Funds. The Architecture of Money

On the art and science of establishing hedge funds in a world of competing jurisdictions The…

Category: Taxes and Tax Disputes

VAT Treatment of External Financing in Investment Agreements

  Depending on the chosen financing model for the investments, the tax consequences of such transactions…

Category: Tax Residency and International Structures

How Billionaires Avoid Paying Taxes?

The Day Jeff Bezos Paid Nothing In 2007, Jeff Bezos, the founder of Amazon and one…

Category: Tax Residency and International Structures

The Vanuatu Passport Trap: When a Golden Ticket Becomes a Liability

  Citizenship-by-investment programs promise global mobility. They often deliver something closer to house arrest.   Picture…

Category: Litigation and Precedents

When Mortgages Fail to Shield Against Paulian Actions

  In March 2025, seven justices of the Polish Supreme Court convened to resolve a doctrinal…

Category: Companies, Contracts and Governance

All or Nothing: Negotiation Strategies Employed by Private Equity Funds

  The sale of a business to a private equity fund frequently resembles a chess match…

Category: Crypto and Digital Assets

Global Legal Frameworks for Decentralized Autonomous Organizations

Decentralized Autonomous Organizations, commonly designated as DAOs, represent a fundamentally novel organizational paradigm that harnesses blockchain…