TAXATION OF FOREIGN-SOURCE INCOME—TERRITORIAL, WORLDWIDE, AND CITIZENSHIP-BASED SYSTEMS constitutes a fundamental taxonomy of approaches employed…
Introduction The judicial appeal against a tax decision—variously denominated as tax appeal, judicial review of tax…
Consider Mr. Kowalski. He has been working in Italy for three years now. His wife came…
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,…
Poland’s most aggressive asset-seizure law flips a fundamental principle of criminal justice: now you must prove…
A Warsaw court ruling exposes an “unacceptable practice”: prosecutors were classifying bank deposits as physical evidence…
Reconciling Efficacy with Fundamental Rights Under Abstract: This article examines the instruments of extended confiscation and…
