356 results found

The choice between an employment contract and cooperation in the business-to-business (B2B) model in Poland has for many years been one of the key issues at the intersection of tax law...

Importing goods from third countries into Poland generally triggers an obligation to pay value-added tax (VAT) at the time of customs clearance.

The OECD has updated its Commentary on the Model Tax Convention to address permanent establishment determination in remote work scenarios.

Entities conducting business in Poland face complex VAT registration requirements that extend beyond simple sales thresholds. While the standard registration trigger is PLN 240,000 in annual sales, certain activities mandate immediate registration regardless of turnover, and tax authorities conduct rigorous verification procedures that examine business premises, financing sources, and operational infrastructure before approving applications.

Romania's new residential real estate law introduces mandatory notarial registration, dedicated escrow accounts, and milestone-based payment schedules following high-profile developer insolvencies. The reforms fundamentally restructure how advance payments are protected and how sale promises must be documented, bringing Romanian practices closer to established European standards.

The valuation of a company is never conducted in isolation from the environment in which it operates. Among the most significant external factors is country risk...

When real estate developers sell furnished properties in Spain, questions arise about how to tax the furniture. Should the furniture...

Foreign companies supplying goods or services to Swiss clients have been subject to specific value-added tax (VAT) obligations since 2018.

Recent UK Budget 2025 reforms have fundamentally altered the tax clearance regime for corporate restructurings, removing the explicit "bona fide commercial reasons" test and the 5% shareholder exemption while introducing new counteraction powers. These changes require businesses to provide more robust documentation of commercial objectives and prepare for heightened scrutiny from HMRC when seeking clearance for transactions including share exchanges, demergers, and company reconstructions.

When selling a business, the way the deal is structured can have a bigger impact on what sellers take home than the headline purchase price.

The most successful transactions tend to share a common trait – a well-constructed and coordinated deal team, putting the business and owners "on offense" throughout the process.

Trustees have a multitude of duties, including making appropriate distributions to designated beneficiaries under the terms of the trust.

The US state of Delaware requires corporations to pay annual franchise taxes to remain in good standing. A Delaware corporation must be in good standing to sue or be sued.

Recent data shows that Google's click volume has dropped significantly, signalling a fundamental shift in how audiences find information online.

Client work piles up, emails flood in, and fires flare that demand immediate attention.

Foreign ownership of US limited liability companies creates complex tax reporting obligations that many entrepreneurs overlook. Even LLCs with no US-source income may face annual filing requirements and penalties starting at $25,000 for non-compliance. Understanding these obligations before formation can help avoid costly administrative burdens and unexpected tax consequences.

While no new major International Financial Reporting Standards (IFRS®) have been issued so far in 2025, it is important...

When debtors vanish across borders but retain property in Scotland, creditors face a jurisdictional puzzle that many assume ends their recovery efforts. However, Scottish courts offer a powerful yet frequently overlooked route: jurisdiction based on immovable property ownership under the Civil Jurisdiction and Judgments Act 1982, enabling legal action even when traditional service methods fail.