Introduction The principle of limited liability constitutes one of the foundational pillars upon which the modern corporate form rests. Shareholders of limited liability companies (spółka z ograniczoną odpowiedzialnością) and joint-stock companies (spółka akcyjna) generally enjoy protection from the claims of corporate creditors—a feature that renders these organizational structures particularly attractive despite their attendant regulatory burdens. … Continue reading Personal Liability of Corporate Directors for Tax Obligations