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.

Listen to the podcast here!

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.