141 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
What is an investment agreement? An investment agreement is an unnamed contract; it is not regulated in the Civil Code or in any other statute. Its …
The importance of the CEIDG for entrepreneurs The business register facilitates the running of a business. Entrepreneurs can use it to amend their registration details, set …
One of the most fundamental tools used today in international trade is customs duty, i.e. a charge imposed by a state on goods crossing its borders. …
The President of the Office of Competition and Consumer Protection – Powers I would like to begin this article with a brief introduction to the matters …
The process of company conversion The transformation of companies is governed by the Commercial Companies Code (Art. 551 et seq.). The transformation of a company involves …
What is a beneficial owner declaration? A beneficial owner declaration is a document confirming that a given entity is the beneficial owner of the receivables received. …
In this article, we will outline the details of the capital increase procedure, covering the various methods, the rules governing the subscription of shares by shareholders, …
The purpose of proceedings to exclude a partner is to alter the composition of the partnership, whilst preserving its legal existence, by removing a partner whose …
What are the key features of the Estonian CIT? 1. Deferred taxation of distributed profits: Tax is only levied at the time of profit distribution, e.g. …
What is the difference between an asset deal and a share deal? An Asset Deal is a transaction involving the assets of a company, i.e. a …
The rationale behind the institution of compulsory share buy-out is to provide majority shareholders with the legal means to deprive minority shareholders of their shareholding rights …
In accordance with the relevant provision, a merger may be effected: 1) by acquisition, i.e. by transferring all the assets of the acquired company to another …
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