Exit fee and tax consequences – recent interpretation of Polish National Revenue Centre. How it is used within the framework of intra-group restructuring of activities.
Exit fee is a fee for transferring assets, functions or risks between related entities. It can be understood as remuneration for the transfer of important functions, assets or risks. It is paid during business restructuring, either once or periodically. On 30 January 2025 there has been issued important interpretation of the Director of the Polish …
Procedure’s Pyrrhic Victory Puts Certainty On Hold
I. Introduction On May 2, 2025, a 2 Judge Bench of the Supreme Court of India rejected JSW Steel’s (“JSW”) resolution plan for the insolvency resolution of Bhushan Power and Steel Limited (“BPSL”). The resolution plan had been approved by the Committee of Creditors (“COC”) under the Insolvency and Bankruptcy Code, 2016 (“IBC”) and thereafter …
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Financing Renewable Energy projects and acquisitions: Key considerations for Investors and Lenders
The global energy transition is well underway, and renewable energy is at the heart of this shift. As the world moves towards decarbonisation, the financing landscape for Renewable Energy Sources (RES) projects and acquisitions is becoming increasingly sophisticated. With many government subsidies gradually being phased out, investors and lenders must now navigate complex financial structures …
How Has Divorce Law Changed Over The Years?
How Has Divorce Law Changed Over The Years? The 2021 Divorce, Dissolution and Separation Act is widely accepted as being the most significant change to divorce laws in over 50 years, and some would argue it goes well beyond that. The no-fault divorce instantly removed the concept of blame and finally acknowledged the fact that …
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Founders, Before You Grant Equity, Read This! The Dos and Don’ts of Equity Compensation
Equity-based compensation has become a cornerstone of employee incentive strategies, particularly in the tech industry. As a result, the design and tax planning of such plans are especially critical. Getting it right means allowing the employee to maximize value without exceeding the bounds set by Israeli income tax law. Knowing the dos and don’ts will …
TAMING THE AI GOLIATH: BATTLE FOR ETHICAL AND LEGAL AI DEVELOPMENT
“AI will be the best or worst thing ever for humanity.” – Elon Musk Just weeks ago, Geoffrey Hinton, widely regarded as the ‘Godfather of Artificial Intelligence,’ expressed his agreement with Elon Musk’s concerns and estimated that there is a 10 to 20 percent risk of AI eventually taking control away from humans.
NAVIGATING THE DIGITAL DATA REGIME: AN ANALYSIS OF THE DPDP ACT & DPDP RULES 2025
Abstract The Digital Personal Data Protection Act, 2023 (DPDP Act) and the Draft DPDP Rules, 2025 are a milestone piece of legislation in India’s data protection landscape. The Act prescribes a clear legislative framework for the processing, storing, sharing, and collecting of personal data, to enable digital privacy.
IBBI Amendments for Real Estate Allottees: A step forward to streamline real estate insolvencies
The insolvency framework in India has undergone many changes from time to time with the aim of developing an effective resolution mechanism for debt-ridden entities.
SOVEREIGN GREEN BONDS: INCREASING FOCUS AND THEIR SIGNIFICANCE FOR SUSTAINABLE INVESTMENT PRACTICES
Introduction In a time when environmental degradation and climate change are becoming more widely recognised, sustainable investment practices have moved from the periphery to the mainstream of global finance.
Dubai’s Real Estate Tokenization Sandbox: A Strategic Leap into Blockchain Property Investment
Dubai has taken a significant step toward transforming its real estate market with the launch of the Dubai Land Department’s (DLD) regulatory sandbox for tokenized property.