Category: Taxes and Tax Disputes
This article examines the tax and social security exposure of individuals resident in Poland who conduct…
Category: Tax Residency and International Structures
An American L.L.C. is invisible to the I.R.S., a shadow of its owner to Polish tax…
The CJEU’s Ruling in Dong Yang Electronics (C-547/18) and the Limits of a Service Provider’s Duty of…
Why Poland’s Unrealized Gains Tax Does Not Reach Virtual Currencies — and What This Means for…
The Look-Through Approach in Polish Case Law I. Introduction: The Beneficial Owner Clause and Preferential WHT…
Category: Pending Classification
How to Establish a Branch of a Foreign Company in Poland: A Practical Guide for International…
Exit Tax: What It Is, How It Works, and What It Means for You Exit tax…
Category: Family Wealth and Succession
A decade after FATCA reshaped global finance, the law’s reach extends further than ever—and so do…
How a hundred-and-four-million-dollar reward to a bank informant marked the end of an era—and what rose…
The taxation of controlled foreign corporations (CFC) presents a complex paradigm wherein income calculations must…
The taxation of controlled foreign corporations represents one of the most sophisticated challenges in contemporary…
Controlled foreign corporation (CFC) legislation constitutes one of the most significant anti-avoidance mechanisms in the…
The Strategic Advantage: Why US Company Formation Has Become Essential for Global Entrepreneurs The fact that…
In mid-July 2015, the Official Gazette of the Republic of Cyprus published a list of…
