STATEMENTS

We maintain an unwavering and uncompromising stance against tax evasion and the facilitation of tax evasion in any form. Our firm recognises the profound legal, ethical, and societal consequences that tax evasion can have, not only on the financial stability of governments but also on the broader integrity of the business environment. As such, we are fully dedicated to ensuring the highest standards of compliance with all applicable legal requirements and regulatory frameworks specifically designed to combat tax evasion, prevent its facilitation, and safeguard the integrity of the financial system.

Our commitment to this cause is not simply a matter of regulatory obligation but an ethical imperative that is firmly embedded in our firm’s core values. We acknowledge that the global landscape of tax regulation is increasingly complex and subject to continual evolution. However, we are resolute in our belief that it is our duty—both as legal practitioners and as citizens—to adhere to the principles of transparency, fairness, and responsibility in all matters concerning tax. This includes a rigorous commitment to the prevention of any actions or transactions that may knowingly or unknowingly facilitate tax evasion.

In this regard, we take great care to ensure that every aspect of our work strictly adheres to both the letter and the spirit of applicable tax laws and regulations. This extends to not only the jurisdictions in which we operate directly but also to the global network of legal and regulatory frameworks that govern our clients' operations across various international borders. We recognise the increasingly interconnected nature of global business, and as such, we remain vigilant in ensuring that we, our clients, and our associated business partners act in full compliance with all relevant tax laws and anti-evasion measures.
Our legal team well aware of complexities of international tax law, including the provisions of the OECD’s Common Reporting Standard, the Foreign Account Tax Compliance Act (FATCA), and the myriad anti-money laundering (AML) and counter-terrorist financing (CTF) regulations that exist worldwide. We take proactive steps to ensure that our practice align with these rigorous standards to the extent applicable under Serbian law. Where any potential issues of non-compliance are identified, we address them swiftly and decisively,

In conclusion, our firm’s dedication to preventing tax evasion and its facilitation is of the utmost importance. We view this commitment as a fundamental aspect of our professional responsibility and our duty to uphold the law with the highest degree of integrity. We do not tolerate any actions that may contravene the legal and ethical standards regarding taxation. Our clients can be assured that BOPA stands as a stalwart advocate for compliance, transparency, and ethical business practices, ensuring that all operations are conducted in full accordance with the law and the highest standards of professional conduct.

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We firmly believe that the consistent delivery of legal services, underpinned by the highest standards of ethical conduct and rigorous quality control, inherently builds trust with our clients. This trust is established organically, without the need for promotional activities, and we remain steadfast in our position that we will never engage in any form of advertising or marketing.

We acknowledge the presence of many highly skilled and respected lawyers within the profession, and we hold our esteemed colleagues in the highest regard. Indeed, we recognise that in certain legal fields, other professionals may possess superior expertise. We are also conscious of our own limitations, acknowledging that our firm does not cover every legal area comprehensively. In particular, areas such as criminal law, general civil law, or matters pertaining to natural persons may require the expertise of other legal practitioners. The choice of legal representation ultimately rests with the client, and it is our belief that the alignment between a lawyer’s capabilities and a client’s needs is of paramount importance. Accordingly, our firm’s objective is not to solicit clients, particularly from other esteemed colleagues. Rather, we are resolutely committed to the principles of quality, integrity, and professionalism in our practice, recognising that the practice of advocacy is grounded in the clients’ right to choose their legal counsel, untainted by promotional influence.

Of course, we acknowledge that the legal profession, like all professions, must adapt to changing times. In this context, we recognise the role of modern communication tools. While the Serbian Law on Advocacy permits law firms to maintain websites, it is important to make one point unequivocally clear: this website is not intended as a promotional tool. As a demonstration of our commitment to this stance, we have consciously chosen to present the content of this site in English, rather than in Serbian—except where legal obligations dictate otherwise. This decision serves to further distinguish our online presence from any commercial intent and to underscore the notion that this site exists solely to inform and present the legal assistance we may offer, subject to a client’s request. We do not, and have never, engaged in paid advertising. Any client testimonials featured on third-party platforms or referenced on this site reflect the personal opinions and decisions of individual clients, and are not the result of solicitation.

Our commitment to diversity and inclusion is also symbolically reflected in the design of our website. The colour scheme, predominantly composed of calming pastel tones, is more than a mere aesthetic choice. It is a deliberate reflection of our inclusive approach, symbolising unity and balance. Just as these harmonious colours work together to create a cohesive and welcoming environment, we strive to bring together diverse perspectives and strengths within our firm, fostering a culture of collaboration, mutual respect, and shared support.

Additionally, we wish to emphasise that past results do not guarantee or predict future outcomes. Each matter is unique, and the success of any particular case depends on a variety of factors.

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In line with our commitment to upholding the highest standards of ethical conduct, transparency, and accountability, we have implemented a comprehensive whistleblowing policy within our firm. This policy is designed to foster an organisational culture where integrity is paramount, and where concerns regarding potential wrongdoing, misconduct, unethical behaviour, or any risks to the organisation or its employees are actively encouraged and addressed.

Our whistleblowing policy provides a secure, confidential and anonymous mechanism for all personnel to raise concerns regarding activities that may be in violation of legal or regulatory obligations, internal policies, or ethical standards. This ensures that individuals can speak up without fear of exposure or reprisal, in line with our unwavering commitment to maintaining the integrity of our operations and legal practice.

We are firmly committed to protecting whistleblowers from any adverse consequences, whether in the form of disciplinary action, harassment, or any other retaliatory measures. This protection extends to everyone, regardless of their position, ensuring that everyone feels empowered to report concerns without fear of negative repercussions.

In conclusion, the implementation of this policy is a critical aspect of our firm’s commitment to fostering a culture of ethical behaviour, transparency, and accountability. By providing a secure, confidential, and legally compliant platform for raising concerns, we reaffirm our dedication to operating with the highest levels of integrity, in full accordance with Serbian legal standards and the principles that define our practice.

We have established standards that align with the expectations of our international clients and partners and are fully in compliance with Serbian laws. Although we were not legally required to implement certain procedures, we voluntarily adopted them to elevate our ethical, moral, and service standards to a level consistent with the expectations of leading international law firms, banks, funds, companies, and other organizations.

We have established a comprehensive set of internal policies designed to guide and support our Lawyers. We adhere to the following core standards, which are integral to our practice and essential to the trust our clients place in us:

1. Excellence in legal assistance with consistent quality control
2. Uncompromising integrity and ethics
3. Client-centric approach
4. Potential for regional reach with other Adriala independent law firms on non-exclusive basis who share same standards as us
5. Commitment to diversity and inclusion
6. Rigorous compliances with laws and regulations
7. Confidentiality and data protection
8. Social responsibility and ethical governance.
9. Continuous innovation
10. Respect for professional independence

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In conclusion, we are committed to maintaining these rigorous standards in every aspect of our practice. We also take pride in having successfully passed the due diligence processes of several major investment banks and international law firms, and we are honored to be regarded as their trusted advisors locally.

The UN Guiding Principles on Business and Human Rights, which received unanimous approval from the Human Rights Council in 2011, affirm that all businesses have an obligation to uphold human rights. In alignment with these principles, our firm has committed to respecting and promoting internationally recognized human rights standards. This commitment is in accordance with our support for the UN Global Compact and consistent with the UN Guiding Principles on Business and Human Rights.

A modern slavery report is mandated by laws such as the Modern Slavery Acts in the United Kingdom, Australia, and Canada. While we are not subject to these specific legislations, we nonetheless comply with the modern slavery protocols of our partners and clients from these countries insofar as permitted by Serbian law. These statements reflect our commitment to combatting modern slavery in all its forms, including exploitation in supply chains, human trafficking, forced labor, and child labor.

At our firm, we are unwaveringly committed to the principles of diversity, inclusion and excellence. We recognise that every individual is unique, with a multitude of characteristics that contribute to their personal and professional identity. We firmly believe that our strength lies in embracing this diversity, fostering an environment where all individuals, irrespective of their background, personal characteristics, or circumstances, are treated with the utmost respect, fairness, and dignity.

Our approach to diversity and inclusion is not merely a matter of compliance or social responsibility; it is an integral part of our core values and ethos. We understand that diverse perspectives enrich our decision-making, encourage innovation, and help to achieve a more inclusive and equitable society. As such, we ensure that all individuals—whether clients, colleagues, or partners—are given equal opportunity to contribute, grow, and succeed within our firm, free from discrimination or bias of any kind. We are, however, resolutely clear that the defining factors of an individual’s contribution to our practice are the quality of their work, their commitment to ethical conduct, and their adherence to the highest standards of integrity.  

In conclusion, our focus remains on providing excellent legal assistance underpinned by moral and ethical conduct, fostering an inclusive environment where all individuals can contribute meaningfully, and ensuring that we fully comply with the relevant legal frameworks that protect diversity and equality.

As a law firm, we recognise that our work extends beyond merely providing legal assistance. We have a responsibility to advise our clients on the legal implications of ESG matters and to support them in integrating ESG principles into their business models. Whether it is advising on corporate social responsibility (CSR), assisting clients with regulatory compliance in environmental law, or guiding businesses through governance challenges, we view ESG considerations as integral to the future success and sustainability of our clients’ operations.

Environmental Responsibility

We fully acknowledge the significant impact that environmental factors have on the global community and future generations. As a law firm, we take proactive measures to reduce our environmental footprint by implementing sustainable practices across our operations

Social Responsibility

The social dimension of our ESG commitment is rooted in our firm’s unwavering belief in fairness, inclusion, and the protection of human rights. We are dedicated to maintaining a diverse and inclusive work environment where all individuals, regardless of their background, gender, race, ethnicity, or other characteristics, are treated with respect and dignity.

Governance and Ethical Standards

Governance is a central pillar of our firm’s operations, and we take great pride in our robust governance structure. We operate with the highest levels of transparency, accountability, and integrity in all aspects of our practice. Our commitment to good governance includes a stringent adherence to professional and legal standards, as well as a clear framework for risk management and compliance with all applicable regulations.

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