CONFERENCES AND EVENTS OF THE DEPARTMENT OF TAX LAW

Event Date:
May 23, 2024, 9:00 AM - 4:00 PM
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IV SCIENTIFIC CONFERENCE “GLOBAL MINIMUM TAX: OPPORTUNITIES AND CHALLENGES FOR POLAND”
Event Date:
May 23, 2024, 9:00 AM - 4:00 PM
The Center for Tax Analysis and Studies at SGH, the International Fiscal Association (IFA) Poland, and Women of IFA Network invite you to the IV Scientific Conference “Global Minimum Tax: Opportunities and Challenges for Poland,” which will take place on Thursday, May 23, from 9:00 AM to 4:00 PM in Aula I, Building C of SGH, and online.
The conference aims to initiate a debate on the significance and application of new solutions in the international taxation of corporate groups adopted for the global minimum tax. The implementation of the EU Council Directive 2022/2523 of December 15, 2022, on ensuring a global minimum level of taxation for multinational groups and large domestic groups in the Union is scheduled in Poland for early 2025. In the context of government announcements aiming to improve the level of foreign investments in Poland, the structure of individual elements of the global minimum tax and their implementation into the national system will be of significant importance.
The conference aims to create a discussion forum for all communities. The panelists include judges of the Supreme Administrative Court, representatives of the Ministry of Finance, academia, business, and tax advisors.
The conference will consist of three discussion panels:
PANEL I: Global Minimum Tax - Implications for Tax Policy in Poland
Moderator: Prof. Dominik J. Gajewski (SGH)
Panel Discussion with: Dr. Bartosz Wojciechowski, Prof. UŁ (Supreme Administrative Court), Dr. Piotr Karwat (SGH), Jarosław Szatański (Ministry of Finance), a business representative, a tax advisor.
•    Who is the global minimum tax aimed at, and what challenges does it pose for businesses and governments?
•    What will be the impact of the EU Council Directive 2022/2023 on the competitiveness of the EU and Poland?
•    What are the main issues regarding the implementation of the Directive that can be addressed within national legislation?
•    Is Pillar 2 a gateway to creating international tax authorities and a judicial system for resolving international tax disputes?
•    Is QDMTT a good solution for Poland from a political standpoint?
•    How to make good use of “safe harbours”?
PANEL II UNDER THE PATRONAGE OF WOMEN IFA NETWORK: Global Minimum Tax and Its Interactions with National Law
Moderator: Dr. Monika Laskowska
Panel Discussion with: Beata Sobocha Holc (Supreme Administrative Court), Prof. Hanna Litwińczuk, Anna Sobierajska Sokół (KAS), a tax advisor, a business representative.
•    What are the main issues in calculating the global minimum tax that should be addressed within national legislation?
•    Is the tax on shifted income or the Polish minimum tax a qualified tax according to GloBE?
•    Who should fear UTPR and who should fear QDMTT?
•    What problems can be solved with a tax credit?
•    Reporting - what approach is manageable?
PANEL III: Impact of Pillar 2 on Tax Incentives for Businesses in Poland
Moderator: Prof. Jadwiga Glumińska-Pawlic
Panel Discussion with: Dr. Roman Wiatrowski (Supreme Administrative Court), Dr. Aleksander Werner Prof. SGH, Dr. Błażej Kuźniacki Prof. UŁ (IFA), Dr. Jakub Jankowski (Ministry of Finance), Łukasz Kuśnierz (Ministry of Finance), a tax advisor/business representative.
•    Will Pillar 2 change the nature of investment incentives from tax relief to subsidies?
•    Can investment agreements protect against the effects of Pillar 2?
•    How will tax incentives be shaped after the implementation of Pillar 2 (tax credit or subsidies)?
•    How to make good use of “qualified refundable tax credits”?