Ep.53 Błażej Kuźniacki - harmony in tax

Błażej Kuźniacki is a professor at Lazarski University in POL, works for PWC in NED, is an author of a book ‘Beneficial Ownership in International Taxation” and countless publications.

In the podcast we discussed:

• his favourite destinations in the world, book recommendations (incl. Man's Search For Meaning by Viktor E Frankl and The ONE Thing by Gary Keller) and hobbies, incl. singing rap in this song, some 14 years ago;

• how it is possible to combine both tax practice (policy and disputes) and academic research;

• tax policy vs law;

• Pillar 2 and offshores;

• arbitration for resolving tax disputes - the benefits of having it, and how to preserve neutrality;

• his book “Beneficial Ownership in International Taxation”; there are 3-5 jurisdictions in the world that are responsible for a majority of flow of money through them and can be subject to scrutiny if the recipients are the beneficial owners;

• Unshell directive and holding companies;

• AI and tax authorities (they need to apply it only as long as the sources are explainable);

• Singapore tax system.