Research Associate Professor

• Jul 2023 - Present

Research Assistant Professor

• Jul 2020 - Present

Advisor & Global Senior Manager

• Jul 2022 - Present

Member

• Jun 2022 - Present

The EU was created to achieve the strengthening of economies of its Members States and to contribute to the protection of its citizens. The economic and political stability and development of the EU and its Member States depends to a large extent on offering a stable and foreseeable legal framework for domestic and foreign investors. In addition, access to an efficient and effective dispute settlement system is an important and integral element of the Rule of Law within and outside of the EU and its Member States. EFILA complements these endeavours by providing as a Brussels-based think-tank a platform for a fact- and merit-based discussion on pertaining to all relevant issues associated with the EU’s investment law and arbitration policy. To this end, EFILA regularly organizes events such as the Annual Conference and the Annual Lecture. Together with the Queen Mary University of London, EFILA publishes the European Investment Law and Arbitration Review. The first legal journal that is exclusively dedicated to the EU’s investment law and policy agenda. EFILA also publishes papers on relevant topics of European investment law and policy and participates in public consultations organized by the EU, OECD, ICSID etc. EFILA also actively participates as an Observer in the UNCITRAL WG III on ISDS reforms. Show less

Member

• Jun 2019 - Present

Assistant Professor

• Nov 2021 - May 2023

Senior Research Fellow

• Apr 2019 - Aug 2022

As a Senior Research Fellow at the Amsterdam Centre of Tax law (The ACTL) of the University of Amsterdam (UvA), I specialize in business taxation, anti-BEPS rules, and technology solutions in the domain of tax law. My current work cover the various exciting areas of direct taxation and a hybrid domain of an application of technology to tax law.

Lecturer at Legal MBA

• Oct 2020 - Aug 2022

Deputy Director: Strategic Tax Advice | Dispute Resolution

• Jun 2020 - Jun 2022

Member of the Audit Committee

• Jun 2019 - Jul 2020

Member of the Supervisory Board

• May 2019 - Jul 2020

Second Opinion Advisor in International Tax Issues

• Feb 2020 - May 2020

NOTABLE ACTIVITIES • Rendering advice and second opinions on individual and corporate income tax and tax treaty issues; • Strategy consulting in respect of the compatibility of the Polish tax law with EU law and tax treaties; • Providing training on the issues regarding the concept of beneficial owner (BO), withholding tax (WHT), general anti-avoidance rule (GAAR), principal purposes test (PPT) and the general anti-abuse principle (GAAP) as developed by the Court of Justice of the European Union (CJEU). Show less

Deputy Director

• Dec 2018 - Jan 2020

NOTABLE ACTIVITIES• Responsible for supervising and drafting legally binding general interpreation and clarifications to the Polish Investment Zone (PSI) regime introduced to the Polish law in May 2018• Responsible for supervising and drafting legally binding clarifications to the IP Box regime introduced to the Polish tax law as of 1 January 2019• Responsible for drafting the amendments to the Polish CFC rules with a legally binding force from 1 January 2019 with an emphasis to foreign trusts and foundations• Acting as the Competent Authority for the Ministry of Finance in Poland for the purposes of Mutual Agreement Procedures under the double tax treaties ratified by Poland Show less

Counsel for the ministry at Tax System Deparment, Ministry of Finance (Poland)

• Jul 2018 - Dec 2018

Post Doctorate Research Fellow

• Apr 2017 - Apr 2018

Within the scope of my scientific collaboration with the Singapore Management University – Tax Academy Centre for Excellence in Taxation as a Research Fellow, I focused on the influence of outcomes of selected BEPS actions on the competitiveness of the Singaporean tax system. My final research project in Singapore examined the reasons and the possibility to develop and execute the artificial intelligence's technology assisting in international tax avoidance cases (AI’s tax assistance) that are covered by the principal purposes test (PPT). The AI could be primary based on the treaty abuse algorithm stemming from fact patterns, as recognized under BEPS action 6 and case law in various countries, and other relevant sources of interpretation of the PPT and other tax law. The AI's tax assistant could be expanded to deal with other international tax avoidance cases, such as those under the general anti-avoidance rule (GAAR) in the Anti-tax avoidance directive. More generally, my interests concern the appropriate way of interpreting tax law, the use of tax treaties by taxpayers (BEPS action 6/MLI) and associated issues. It is also pivotal to me to analyse BEPS action 3 - Designing Effective Controlled Foreign Company Rules and Anti-tax avoidance directive. Show less

Of Counsel, Attorney at Law

• Feb 2017 - Nov 2017

Practices:- Tax advisor for corporate clients and capital groups- Tax and planning advisor for high-net-worth individuals- Tax advisor in areas of international tax law and European Union law- Consultant in the area of personal income tax

Associate

• May 2016 - Apr 2017

As the associate at PATH law firm, I mainly focus on advising for corporate clients, capital groups and high-net-worth individuals within the areas of international and European tax law.

PhD Research fellow in tax law

• Sep 2012 - Jun 2016

In January 2017 I finalized my PhD research project on international tax avoidance entitled: "Controlled Foreign Companies and Tax Avoidance: International and Comparative Perspectives with Specific Reference to Polish Tax and Constitutional Law, EU Law and Tax Treaties". As a result of the completion of that scientific work and the completion of all the required courses for the PhD program offered by the Faculty of Law, handing thesis approved by an academic Committee led by Professor Arvid Aage Skaar (other Committee Members: Dr hab. Adam Zalasiński, Dr juris, attorney at law (Wiersholm) Bettina Bannoun) in 2016 and a successful trial lecture on "The usefulness of the proposed Limitation on Benefits (LOB) clause as compared to the Principal Purposes Test (PPT) in BEPS action 6” and a successful PhD defense on the 13th January, 2017, I obtained the degree of Doctor of Philosophy (Philosophiae Doctor, PhD) in Law (international tax law) at the Faculty of Law, University of Oslo on the 13th of January, 2017 I also participated in international project on Sustainable tax governance in developing countries through global tax transparency - DeSTaT. This project focused upon sustainable tax governance in developing countries as a means of increasing their tax revenue and prevent capital flight in particular to tax havens. The project was carried out by seven partner institutions including University of Oslo, Norway; Vienna University of Economics and Business, Austria; Universidade de São Paulo, Brazil; Instituto Colombiano de Derecho Tributario;University of Cape Town, South Africa; East Africa School of Taxation, Uganda; and Universidad de la Republica, Uruguay. Show less

Visiting Research Scholar

• Feb 2015 - Jun 2015

Lawyer

• Oct 2011 - Feb 2012

Tax Department Tax Department

Associate Lawyer

• Mar 2011 - Sep 2011

Tax Team of the Corporate Department. Tax Team of the Corporate Department.

Tax Consultant

• Dec 2010 - Mar 2011

Tax International Department

Trainee

• Oct 2010 - Nov 2010

Tax VAT Department