Distributed Profit Taxation - Polish and worldwide perspective

Dean of Graduate Studies at the SGH Warsaw School of Economics and Head of the Physical Education and Sport Unit. A graduate of the Faculty of Mathematics, Informatics and Mechanics at the University of Warsaw with two majors: Mathematics and Computer Science. He earned his doctoral degree in mathematics at the same faculty (in applied mathematics). He received his post-doctoral degree in economics at SGH. For over 20 years, he has been a consultant, manager, and executor of many scientific projects mainly related to econometric modelling and artificial intelligence.

President and CEO of the Tax Foundation. Daniel has been with the organization since 2018 and, prior to becoming President, successfully built its Center for Global Tax Policy, expanding the Tax Foundation’s reach and impact around the world. Prior to joining the Tax Foundation, Daniel worked in the United States Senate at the Joint Economic Committee as part of Senator Mike Lee’s (R-UT) Social Capital Project and on the policy staff for both Senator Lee and Senator Tim Scott (R-SC).

Michal Borowski, a lawyer and tax advisor with over 18 years of professional experience. A graduate of the Faculty of Law and Administration at the University of Warsaw. Since 2013, he has been a tax expert for Business Centre Club; since 2020, he has served as the Minister of Taxes in the Economic Shadow Cabinet of Business Centre Club, and since 2024, he has chaired the Tax Committee at Business Centre Club. He is also a member of the implementation team for the use of AI-based solutions in tax advisory and legal services.

Former Deputy Minister of Finance and Head of the National Revenue Administration, tax advisor. In his daily practice, he advises entrepreneurs on solutions related to counteracting financial crimes and abuses, AML/CFT, ESG, tax and actively works as a university teacher at the University of Economics in Wrocław and Poznań, the Andrzej Frycz Modrzewski Krakow Academy, the Academy of Applied Economics in Radom and the Management Academy of Applied Sciences in Warsaw in the scope of the above specialization.

Partner at SSW, tax advisor, specialises in providing comprehensive advice to both individual and corporate investors on mergers and acquisitions, devising capital and financial structures, restructuring projects and financing investments.

Head of the Institute of Finance at  Warsaw School of Economics, Head of the Tax Department, Doctor habilitatus of Economic Sciences (2015), Doctor of Law Sciences (2004), Doctor of Economic Sciences (2001), Head of Postgraduate Studies on International Taxation, Head of Postgraduate Studies on Transfer Pricing and Tax Management, Member of the Program Council of Studies in Finance and Accounting, as well as in International Master Program in Management Accounting (from 2020); member of the Council for Tax Avoidance Matters (2020-2024); expert in the Tax Policy Department of the Minist

VP of the National Federation of Entrepreneurs and Employers PRZEDSIĘBIORCY.PL. Founder and President of the “Kon-Plast”  Co.Ltd Group  – one of the most dynamically developing companies in the plastics industry in Poland. Winner of the „Personality of the 30th Anniversary of the Republic of Poland” award in the Eagles of Polish Entrepreneurship Plebiscite and the award: „Honorary Badge for Merits to the Greater Poland Voivodeship”. It supports the development of companies in the implementation of modern technologies, infrastructure and machinery towards Industry 4.0.

Karlis Ketners is Partnership professor at MBA programme “Customs Process Management” (Vytautas Magnus university (Lithuania)) and the Director of the Budget Policy Development Department at the Ministry of Finance of the Republic of Latvia. Dr Karlis Ketners, in 1999, at the age of 23, obtained a Scientific Degree of Doctor in Economics at Riga Technical University. Before that, Kārlis Ketners obtained his Master’s degree in Engineering Economics (M.Sc.Ing) (summa cum laude) at Riga Technical University.

Tax Advisor, Member of the Management Board of Skłodowscy sp. z o.o. Law graduate from Cardinal Stefan Wyszyński University in Warsaw - graduated with distinction. Graduate of Warsaw University of Technology and currently its lecturer at the Faculty of Production Engineering. Completed MBA studies at the French Institute of Management. In 2012, he was entered on the list of Tax Advisors. He is involved in the topics of accounting and tax law. He specializes in issues related to goods and services tax and tax proceedings.

Dr Anna Leszczyłowska is an assistant professor at the Department of Corporate Finance at the Poznań University of Economics and Business. Her research interests include the impact of taxation on taxpayers» decisions.  Anna defended her doctoral thesis on consumption-oriented income tax at the University of Potsdam in a cotutelle program. She carried out research projects under DAAD and NCN grants, gave lectures at the Vienna University of Economics and Business (Erasmus) and popularized tax knowledge in the UAM and Santander Universidades project.

Tax advisor, member of the Central Managing Board of the Accountants Association in Poland, expert and lecturer  in the field of tax law; author of numerous articles on tax issues.

Rafał Lipniewicz - Head of the European Union Research and Documentation Center at the Faculty of Law, Administration and Economics of the University of Wroclaw. He specializes in international and European tax law and the impact of digitalization and robotization processes on the tax system. He is a member of the International Fiscal Association.

dr Aleksander Łożykowski – researcher at Warsaw School of Economics, tax advisor, legal counsel, director of the department of income taxes at the Ministry of Finance from 2019-2022, responsible for a series of reforms in income taxation, including the introduction of distributed profit taxation in Poland. Ex member of the State Examination Commission for Tax Advisory and the supervisory board of the Pomeranian Special Economic Zone. Lecturer and author of several dozen publications, particularly related to the taxation of entrepreneurs» income.

Alex Mengden is a Policy Analyst at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich. Prior to joining the Tax Foundation, Alex tutored classes in public finance for undergraduate students at LMU Munich and contributed to economic policy research at multiple think-tanks

Helen Pahapill (LLM, Leiden University) works for the Estonian Ministry of Finance as a Tax Policy Adviser. She has held several positions in the Tax Policy Department over the years and is now responsible for Estonian international and EU direct tax policy. She has been Estonian tax treaty negotiator since 2001. She is also the Estonian delegate to the OECD CFA/IF and Working Party 1 on Tax Conventions and Related Questions as well as the the EU High Level Working Party for Tax Questions.

Giorgi Papava is the Lead Economist at ISET Policy Institute, an independent research institution based in Tbilisi, Georgia. Giorgi is a PhD candidate in Economics specializing in International Trade, Industrial Organization, and Public Economics. With over 15 years of experience in economic research, policy analysis, and consulting, he has worked extensively on private sector development, public finance management, and economic governance. Giorgi has a strong background in program evaluation, leading projects for organizations such as WB, IMF, USAID, OECD, and GIZ.

Kyle Pomerleau is a senior fellow at the American Enterprise Institute (AEI), where he studies federal tax policy.

Before joining AEI, Mr. Pomerleau was chief economist and vice president of economic analysis at the Tax Foundation, where he led the macroeconomic and tax modeling team and wrote on various tax policy topics, including corporate taxation, international tax policy, carbon taxation, and tax reform.

Member of the Board, Director of the Business Services Center at Maspex Holding SA.
Graduate of the Krakow University of Economics , MBA, statutory auditor. His area of responsibility covers i.a. corporate finance, accounting, tax strategies and post-merger integration processes of the Maspex Group.
 

LL.M. (Köln), tax advisor, academic teacher. Member of the VAT Expert Group of the European Commission, managing director of the Center for Fiscal Studies at the Warsaw School of Economics (SGH). Expert in legal and tax handling of investment processes and cross-border transactions. 2019-2022 Deputy Minister of Finance in charge of the tax legislation in Poland, responsible for the implementation of tax reliefs for SME-s, manufacturing and new technologies industry (e.g. Estonian CIT, VAT groups, Polish Holding Company, family foundations, allowances for robotization and expansion).

WSE graduate, 1997. Ph.D. in economics, 2003 (WSE). WSE Department of Economics I, 2000-2010; WSE Research Institute for Economic Development (RIED), 2010 - present. RIED Deputy Director. Research interests and numerous papers on theory of taxation, fiscal policy, and business cycles. Participant of research projects financed by the National Science Centre, the National Centre for Research and Development, the National Bank of Poland, EU, and others. Lectures in microeconomics, macroeconomics, and economics of taxation.

Jarosław Wierzbicki, PhD, graduated from the Faculty of Law and Administration of the University of Warsaw (1998) and the Warsaw School of Economics-ScPo (1999). He obtained his doctoral degree in management at the Warsaw School of Economics (2002).