Corporate
EU–Mercosur agreement in practice: how Polish exporters can benefit from tariff preferences in South America?
From 1 May 2026, the interim trade agreement between the European Union and the Mercosur countries is being applied provisionally. What does this mean in practice? Polish companies exporting to Argentina, Brazil, Paraguay or Uruguay may benefit from lower tariff rates. The extent of the reduction and when it applies depend on the tariff code and the schedule for the relevant product. At the same time, exporters must demonstrate that the goods actually originate in the EU and document this appropriately.Commercial proxy or attorney-in-fact? Business control in Poland from the perspective of a Spanish investor
Prokura is a key concept in Polish law that any foreign investor should be familiar with. This article explains how it works, how it differs from an ordinary power of attorney, and how it compares with corporate representation mechanisms in Spain.Listing Act: The new regime for the disclosure of inside information enters into force from 5 June 2026
The reform of MAR introduced by the Listing Act eliminates the obligation to disclose intermediate steps in protracted processes and establishes a more objective criterion for delaying disclosure, based on the contrast with the issuer's previous public announcements.Branded residences and homeowners’ associations (‘comunidades de propietarios’): agreement with the hotel operator
An increasing number of purchasers are showing interest in the so-called branded residences, which combine the advantages of acquiring a private home with the sophisticated design, luxury services and professional management provided by a hotel operator. A key aspect of this investment is understanding the relationship between the hotel operator and the homeowners’ association.EU-Mercosur 2026 agreement: the largest free trade area in the world and its importance for Polish business
The EU-Mercosur agreement, which will be provisionally applicable since May 2026, creates the world’s largest free trade area, removes key tariffs and opens up new opportunities for European and Polish companies in industry, energy, raw materials and public procurement.SAFE: Mechanism for financing the defense sector in Poland by the European Union
The European Union has taken an unprecedented step towards strengthening its common security and defence policy. In this article, we discuss the main objectives of the programme, its legal instruments and the tax implications for entities participating in defence procurement.Money laundering in Mexico: a new risk focus for hotel investment
In 2026, Mexico’s hotel sector will face intensified anti–money laundering and counter‑terrorist financing (AML/CFT) expectations. The authorities will concentrate supervision on vulnerable activities such as real estate development and leasing, as well as intercompany lending, demanding effective and auditable controls. This will require hotels and chains to strengthen the real‑world effectiveness of their compliance programs.