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.
