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.
From 2021 to 2023, he was a member of the Program Council of the United Nations Global Compact (a UN initiative for ethical and transparent business) where he worked on a project aimed at building a sustainable economy through the tax system.
Since 2023, he has been collaborating with the Vienna University of Economics on projects related to building partnerships between tax administrations and taxpayers, as well as developing forms of dialogue and alternative tax dispute resolution methods (alternative dispute resolution) – a field closely aligned with the work of the Anti-Tax Avoidance Council.
From 2020 to 2024, he was a member of the Anti-Tax Avoidance Council for its second term, where his tax expertise and skills in fostering constructive dialogue helped to resolve the most complex tax issues within the Council’s scope.
Since 2014, he has been associated with Crido (a Polish consulting firm), where he is a partner responsible for tax advisory in tax proceedings and disputes, as well as key taxpayer cooperation with the tax administration within the strategic Cooperative Compliance Programme implemented by the Ministry of Finance in collaboration with the European Commission. For many years, he has actively advised and assisted multinational corporations, large Polish enterprises, as well as small and medium-sized Polish businesses and local government entities.
Since 2012, he has actively participated in legislative processes related to both domestic tax law, including as an expert in parliamentary committees, and European tax law – taking part in the European Commission’s work on the so-called “VAT Green Paper.” He has worked as a member of the Minister of Finance’s working groups, including those developing a methodology for assessing due diligence, taxation of vouchers, and, in 2019-2020, in a working group for horizontal monitoring (Cooperative Compliance Programme), Poland’s first program aimed at building transparent and cooperative relations between key taxpayers and the tax administration. Since 2023, he has participated in the Ministry of Finance’s consultations and work related to establishing the Tax Control Framework, working closely with the Key Entities Department (DKP), which is also responsible for issues related to the application of the anti-tax avoidance clause (the subject of the Anti-Tax Avoidance Council). He also worked as a member of the working group within the National Electronic Invoicing Forum. Twice individually recognized and numerous times as part of a team in tax advisory rankings organized by Dziennik Gazeta Prawna and Rzeczpospolita, in 2024, the tax team he led won first place in the national tax advisory firm rankings in the ESG tax advisory category.
He is the author of hundreds of articles on tax topics, the author and co-author of book publications related to taxes, and a participant in numerous tax conferences. He was also a lecturer at the Warsaw School of Economics, where he taught courses on the Polish tax system and substantive tax issues.
