ESMA’s proposal to extend disclosure requirements for CRAs

A proposal for new disclosure requirements for rating agencies published by ESMA laids down an obligatory ESG clause in rating press releases. Would it trigger a major methodology shift in a rating industry? I elaborate on this topic in detail in my article published at alebank.pl.

By |2020-04-05T10:09:09+00:00October 2nd, 2019|Acquisitions, Financial, Taxes|0 Comments

Provisions on preventive health tests for LE personnel require modifications

Requirement to conduct periodic preventive health tests for a holder of a hunting license  is not present in case of LE personnel in Poland. It may put the public safety at significant risk. I put forward some de lee ferenda recommendations aiming at adressing the problem in a systemic way. The details you can [...]

By |2020-04-05T10:09:52+00:00October 2nd, 2019|Acquisitions, Financial, Governments|0 Comments

Neutrality principle with regard to cross-border taxation of capital income

My paper on the neutrality principle within the framework of  P.A. Musgrave was published by Quarterly of Tax Law. I argue that Polish rules of elimination of double taxation are not compliant with the CEN or CIN neutrality approaches.

By |2020-04-05T10:15:55+00:00August 30th, 2018|Acquisitions, Financial, International|0 Comments

OECD Multilateral Instrument is a game changer for international tax law

I recently published a paper in Journal of Advanced Research in Law and Economics discussing the possible implications of entering MLI into force for status quo in cross-border taxation of investment income. Patryk Toporowski has co-authored. You can acccess the paper here. It can bee also accessed in SSRN or Academia. [...]

By |2020-04-05T10:15:18+00:00May 10th, 2018|Acquisitions, Financial, Governments, Taxes|0 Comments