The use of offshore structures in international business remains one of the most contentious aspects of…
When Judge Fernando Olguin dismissed the class action against Yuga Labs and its celebrity promoters…
The Court of Justice of the European Union’s judgment of October 9, 2025, in Case…
Citizenship-by-investment programs promise global mobility. They often deliver something closer to house arrest. Picture…
The proposed amendment to Poland’s Tax Ordinance Act, which would impose tax secrecy obligations upon…
The Supreme Court of Poland’s decision of May 30, 2025 (Case No. II CSKP 7/23)…
What Is Poland’s Foreign Income Lump Sum Taxation? In February 2025, the Polish National Tax Information…
In March 2025, seven justices of the Polish Supreme Court convened to resolve a doctrinal…
Contemporary consumer law confronts a fundamental challenge in balancing protection for the weaker party in…
Advocate General Juliane Kokott’s Opinion of September 11, 2025, in Case C-436/24 Skatteverket v. Lyko…
The emergence of decentralized finance (DeFi) has precipitated a fundamental reconsideration of regulatory boundaries in…
Chapter 12 In most jurisdictions, company directors are held responsible for “Antecedent Transactions”, among…
Chapter 11 11.1 At what juncture does insolvency necessitate the filing for bankruptcy? Under…
Chapter 10 If a company is based abroad but conducts business in Poland as…
Chapter 9 It is possible to pursue claims against a board member even if…
Chapter 8 Lost in Translation: When Ignorance of Polish language Will Not Save You…
Chapter 7 Even if a prospective director acknowledges that serving as a board member…
Chapter 6 The issue of the character of the board members’ responsibility for the…
Chapter 5 There are systems where personal responsibility of director is triggered only if…
Chapter 4 In both the Polish and U.S. systems, the assumption is that a…
Chapter 3 The legal underpinning for the subsidiary liability of directors regarding a company’s…
Chapter 2 The general principle is that the corporate veil protects both board members…
Chapter 1 The term “directors” holds paramount significance in the corporate management, serving as the…
The Supreme Administrative Court’s (Naczelny Sąd Administracyjny, hereinafter “NSA”) decision of September 2, 2025, in…
On September 10, 2025, the General Court of the European Union rendered two landmark judgments…
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 SA/Gd…
The sale of a business to a private equity fund frequently resembles a chess match…
The protection of immediate family members against complete disinheritance represents one of the most divergent…
Chapter 12 The theory that Hal Finney might have been writing to himself under…
