6. Tax Workshop: EU own revenues and the minimum tax on international companies in the context of NextGenerationEU
6. Tax Workshop - register today!
On April 24, 2023, the 6th edition of Tax Workshops will take place in Warsaw, organized by the Center for Tax Documentation and Studies Foundation and CASE - Center for Social and Economic Research, in cooperation with the CenEA Center for Economic Analysis, Lazarski University and the Representation of the European Commission in Poland.
The aim of the workshop is to integrate Polish economists and researchers from the borders of economics (law, sociology, psychology), dealing with the broadly understood subject of tax system analysis, with particular emphasis on European realities. We invite scientists involved in both theoretical and empirical research to participate in the workshop. This year we will deal with the minimum tax on international companies in the context of NextGenerationEU, i.e. the EU mechanism for financing economic recovery and the future repayment of the Community debt incurred for this purpose.
The workshops will take place from 14:00 to 19:25 in a hybrid formula: at Lazarski University, Świeradowska St. 43, room 130, and on the Teams platform. Participation in the workshop is free of charge.
Place: Lazarski University, Świeradowska St. 43, Warsaw, room 130
14:00 – 14:15 Opening (Dean of the University of Lodz, representative of PKE, representative of FCDiSP)
14.15 – 15:45 Session 1: Introduction: Minimum tax and EU own revenues - Grzegorz Radziejewski (DG BUDG)
(Un)taxation of international enterprises - lawyer's perspective - prof. H. Litwińczuk (University of Warsaw)
CIT in the 21st century - dr Anna Leszczyłowska (UE in Poznań)
15:45 – 16.05 Coffee break
16:05 – 17:35 Session 2: Minimum tax - world experience - dr Filip Majdowski
Minimum tax - proposed European solutions - Łukasz Kuśmierz (MF)
The importance of the effective tax rate in limiting tax competition - Dr. Monika Laskowska (SGH and IFA),
17:35 - 17.55 Coffee break
17.55 – 19.20 Session 3: (Un)taxation of international enterprises in the light of empirical research - dr Katarzyna Bilicka (Utah State University) (on-line)
Fighting windmills: Taxation of international enterprises - discussion panel: F. Majdowski, M. Laskowska, A. Leszczyłowska, dr Wojciech Sztuba (TPA Poland); moderation: Jarek Neneman
19:20 – 19.25 Summary and conclusion
The Sixth Tax Workshop will traditionally be accompanied by a discussion session. On April 24 in the morning, presentations of submitted works are planned.