Introduction The principle of limited liability constitutes one of the foundational pillars upon which the modern…
On the art and science of establishing hedge funds in a world of competing jurisdictions The…
I. Introduction [Published: October 9, 2025] Poland’s forthcoming legislation implementing the Markets in Crypto-Assets Regulation (MiCA)…
In the shadowy corridors of global finance, where regulation fears to tread, a digital currency has…
Active remorse (czynny żal) constitutes a foundational doctrine in criminal law, fiscal criminal law, and…
Depending on the chosen financing model for the investments, the tax consequences of such transactions…
Bitcoin taxation and change of tax residence – can obtaining second citizenship shield an investor from…
Decentralised Autonomous Organisations (DAOs) are fundamentally different from existing organisational and legal forms, not only…
The judgment of the Court of Justice of the European Union rendered on October 23,…