Abstract. This article examines a structure increasingly marketed to Polish remote professionals: the acquisition of Paraguayan residency documents,...
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The Estonian private limited company (osaühing, OÜ) is widely marketed to Polish residents as an efficient vehicle for...
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A Polish Court Refuses to Let an American Trust Borrow a Tax Exemption A regional court in Kraków...
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Mauritius Taxation, WHT, and the Latent Trap of Article 26(1m) of the Polish CIT Act Individual Tax Ruling...
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How 1% of Shares in a British Virgin Islands Company Generates a 190% Effective Tax Rate Individual Tax...
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Polish tax law does not recognize the trust. It does not define it, does not regulate it, does...
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When Poland introduced controlled foreign corporation (CFC) legislation into its domestic legal framework in January 2015, the legislature...
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The classification of trusts and similar fiduciary arrangements as controlled foreign corporations presents one of the most...
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