In dubio pro tributario (Lat. “when in doubt, in favor of the taxpayer”; Ger. Zweifel zugunsten…
I. Introduction The Value Added Tax (VAT) stands as the preeminent instrument of indirect taxation across…
Running separate businesses by spouses under a statutory community property regime is a common phenomenon in…
Preferential Tax Treatment Under Polish Law and the Approaching 2026 Legislative Reform I. Introduction Equity-based and…
Theoretical Foundations, Comparative Systems, and Contemporary Challenges I. Introduction The property tax—denominated Grundsteuer in German fiscal…
The Full 19% Statutory Rate Prevails Over Treaty Limitations Polish taxpayers may reduce their withholding tax…
Exit Taxation: Doctrinal Foundations, Comparative Framework, and Evolving Jurisprudence Exit taxation—variously denominated as the expatriation tax,…
On the art and science of establishing hedge funds in a world of competing jurisdictions The…
Documenting intra-Community supply of goods for 0% VAT – on 13 November 2025, the Court of…
A tax decision (decyzja podatkowa) constitutes an authoritative determination by tax authorities issued in administrative…
The solidarity levy (danina solidarnościowa; German: Solidaritätszuschlag; French: contribution de solidarité) constitutes an additional public-law…
Depending on the chosen financing model for the investments, the tax consequences of such transactions…
On the day Roger Ver renounced his United States citizenship in a cramped room at the…
The Day Jeff Bezos Paid Nothing In 2007, Jeff Bezos, the founder of Amazon and one…
The judgment of the Court of Justice of the European Union rendered on October 23,…
Creators on OnlyFans are discovering a painful truth: nothing on the Internet ever truly disappears, tax…
On September 4, 2025, Advocate General Juliane Kokott issued her opinion in Case C-121/24, which…
The Architecture of Corporate Transparency. A beneficial ownership register constitutes a centralized database containing information…
The Court of Justice of the European Union’s judgment of October 9, 2025, in Case…
What Is Poland’s Foreign Income Lump Sum Taxation? In February 2025, the Polish National Tax Information…
Advocate General Juliane Kokott’s Opinion of September 11, 2025, in Case C-436/24 Skatteverket v. Lyko…
Can one conceive of circumstances wherein virtual objects from computer games generate tax liabilities reaching…
The decision rendered by the Regional Administrative Court in Gdańsk on September 2, 2025 (I…
