The purpose of the 5th CASP SGH International Tax Conference, entitled “Contemporary Challenges Facing Tax Systems: Technology, Globalisation and Legal Certainty” is to examine the principal developments shaping modern tax systems and to consider how fiscal effectiveness can be reconciled with legal certainty, economic competitiveness and the protection of taxpayers’ rights.
The conference programme comprises three thematic panels. The first panel will focus on tax certainty, the experience gained during the first ten years of applying the Polish General Anti-Abuse Rule, and mechanisms for preventing disputes and strengthening trust between taxpayers and the tax administration.
The second panel, conducted in English, will address the international tax environment following BEPS 2.0. Discussions will cover global tax coordination, the implementation of Pillar Two, the taxation of the digital and cross-border economy, and emerging challenges for tax certainty in an increasingly fragmented world.
The third panel will examine the use of artificial intelligence by tax administrations and businesses, the legal and ethical framework governing automated decision-making, and the development of regulatory intelligence within the public sector. The conference will conclude with a summary of the principal findings and priorities for further debate.
The Conference will bring together representatives of academia, public administration, the judiciary, business and the tax advisory community.
- Agenda
Opening of the Conference
- Rector of SGH Warsaw School of Economics, Associate Professor Piotr Wachowiak
Welcome Address on Behalf of the Organisers (10 minutes)
- Professor Dominik J. Gajewski Head of the Department of Tax Law and the Centre for Analyses and Studies of Taxation, SGH Warsaw School of Economics
- Dr Wojciech Sztuba President of the Management Board of the Polish Branch of the International Fiscal Association
Opening Address (15 minutes)
- Senior representative of the Ministry of Finance
Panels
- Panel I. Legal Certainty in Taxation: Balancing Fiscal Effectiveness and System Stability (90 minutes).
Spoiler titleModerator: Professor Dominik J. Gajewski, SGH Warsaw School of Economics, Supreme Administrative Cour
Panellists: Associate Professor Wojciech Morawski, Nicolaus Copernicus University in Toruń Cezary Krysiak, Ministry of Finance; Representative of the administrative judiciary; Marek Gizicki, Attorney-at-Law, Partner, Deloitte
1. Ten Years of the General Anti-Avoidance Rule in Poland, 2016–2026: Assessment and Future Outlook
- Evolution of the application of Article 119a of the Polish Tax Ordinance
- Case law of the Supreme Administrative Court and the role of the Council for the Prevention of Tax Avoidance
- The GAAR and the principles of legal certainty and predictability of taxation
- De lege ferenda recommendations for the next decade
2. Prevention Instead of Disputes: Building a Trust-Based Tax System
- Individual tax rulings and protective opinions
- Legislative stability as an element of Poland’s attractiveness to investor
- Panel II. International Developments: The World After BEPS 2.0 (90 minutes). Panel Conducted in English.
Spoiler titleModerator: Dr Monika Laskowska, CASP SGH, IFA Women’s Network
Panellists: Representative of the OECD; Professor Vikram Chand, University of Lausanne Business and advisory representatives: Sebastiaan de Buck, Global Head of Tax, Unilever (TBC); Dr Giammarco Cottani, Partner at NOEMA Global, formerly Netflix and Agora
Prezentacja OECD: obecne i przyszłe kierunki działań OECD w zakresie podatków
1. International Tax Coordination and Competitiveness in an Era of Global Fragmentation
- Responding to the increasing global mobility of the workforce
- Taxation of the digital economy and cross-border services
- Multilateral coordination versus national tax sovereignty, including the resilience and importance of tax treaties in a geopolitically unstable environment
2. Pillar Two and the GloBE Rules: Implementation Status and Practical Challenges
- New approaches to tax compliance and simplification
- The OECD Side-by-Side Package: preserving a safe harbour for substance-based tax incentives
3. Improving Tax Certainty in the Era of the Fourth Industrial Revolution
- How does artificial intelligence affect value creation, including DEMPE functions, and the allocation of profits?
- AI-supported dispute prevention and resolution as an alternative to arbitration
- Interaction between taxpayers’ rights and the use of artificial intelligence by tax authorities
- Panel III. Artificial Intelligence and the Future of Regulatory Intelligence (90 minutes).
Spoiler titleModerator: Dr Andrzej Pałys, CASP SGH
Panellists: Krzysztof Rogowski, Ministry of Finance; Dr Artur Bogucki, University of Oxford; Barbara Fazan, Budimex Group; Grzegorz Ziółkowski, Coca-Cola HBC; Artur Tanona, Machine Learning Engineer
1. Artificial Intelligence in Tax Administration: Current Practice and Future Development
- Use of AI in risk analysis, fraud detection and audit selection
- Integration of tax data, including JPK and KSeF, and interoperability challenges
- Skills of the future in tax administration
2. Legal and Ethical Frameworks for the Use of Artificial Intelligence
- Algorithmic transparency and the right to an explanation of decisions
- Personal data protection and oversight of automated decision-making
- The impact of AI on the relationship between taxpayers and the state
3. The State’s Regulatory Intelligence
- Building analytical capabilities within public administration
- International cooperation and exchange of information
- Can Poland become a regional leader in digital tax administration?
Closing Session (20 minutes), Dr Monika Laskowska, CASP SGH, IFA
- Key conclusions from the three panel discussions
- MODERATORS
Professor Dominik J. Gajewski
Professor of Social Sciences in the discipline of Legal Studies; Head of the Department of Tax Law and the Centre for Analyses and Studies of Taxation at SGH Warsaw School of Economics. He previously served as Head of the Economic Analysis Unit in the Judicial Decisions Bureau of the Supreme Administrative Court.
He is a judge of the Supreme Administrative Court and adjudicates in tax matters in its Financial Chamber. From 2014 to 2016, he was a member of the Tax Law Consultative Council established by the Minister of Finance. In 2016, he was appointed to the Council for the Prevention of Tax Avoidance operating under the Minister of Finance.
He has also served as a European Commission expert on the development of strategies to prevent international tax avoidance and is a Team Europe expert at the Representation of the European Commission in Poland.
Dr Monika Laskowska
Dr Monika Laskowska holds a PhD in Political Science and Public Administration. She is a tax adviser and Coordinator of the Centre for Analyses and Studies of Taxation at SGH Warsaw School of Economics.
In 2019, she received the LMG Europe Women in Business Law Award as Europe’s leading transfer pricing expert. In recent editions of the ITR World Tax and World Transfer Pricing rankings, she has been recognised as a Highly Regarded Transfer Pricing Practitioner.
She previously served as a Partner at PwC Poland and currently holds the position of Senior Executive Advisor at PwC Middle East. She was also Deputy Director of the Income Taxes Department at the Polish Ministry of Finance and acted as the Polish competent authority in international tax procedures.
She represented Poland as a delegate to the OECD and the EU Joint Transfer Pricing Forum. From 2022 to 2025, she was a member of the Management Board of the Polish Branch of the International Fiscal Association and currently serves on its Supervisory Board.
She is the author of several dozen academic publications, including a monograph.
Dr Andrzej Pałys
Dr Andrzej Pałys holds a PhD in Law and is an expert in digital transformation, artificial intelligence and technologies supporting tax and legal processes.
He is a Director at PwC Poland and the EMEA Technology Driver responsible for the development and implementation of innovative technology solutions for tax and legal functions across Europe, the Middle East and Africa.
He combines an academic perspective with extensive practical experience gained through transformation projects delivered for public- and private-sector organisations in Poland and internationally.
He is the author and co-author of academic and professional publications on digitalisation, artificial intelligence, process automation and organisational transformation. He is also a co-author of the monograph AI for Lawyers: Artificial Intelligence in Legal Practice.
- SCIENTIFIC COMMITTEE
- Professor Hanna Litwińczuk
- Professor Adolfo Martín Jiménez
- Professor Vikram Chand
- Professor Wiesław Czyżowicz
- Professor Jan Głuchowski
- ORGANISATIONAL INFORMATION
Registration for in-person participants will open at 8:30 a.m.
REGISTRATION
Prior registration is required. Participants must complete and submit the registration form, which will be made available on the CASP SGH website:
PARTICIPATION IN THE CONFERENCE IS FREE OF CHARGE
CONTACT
Conference organisers: mlaskow1@sgh.waw.pl
Further information is available at:
SGH, al. Niepodległości 128, Building C, Lecture Hall I
Centre for Analyses and Studies of Taxation, SGH Warsaw School of Economics; International Fiscal Association, Polish Branch; Women of IFA Network