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Přednášky k finančnímu právu

  •  VAT in international trade in goods and services: e-commerce
    • dr Małgorzata Sęk 

🕓 čtvrtek 3.5.2018 od 13.30 hodin, učebna č. 214

The lecture will focus on VAT aspects of cross-border e-commerce from EU perspective. Both distance selling of goods and electronically supplied services will be disused. The lecture will extensively refer to the VAT Digital Single Market Package - the European Commission's proposal to modernise VAT for cross-border e-commerce.
  • The Impact of the Multilateral Instrument (MLI) on Double Tax Conventions
    • dr hab. Ziemowit Kukulski, prof. nadzw. UŁ

🕓 čtvrtek 3.5.2018 od 15.05 hodin, učebna č. 214

The analysis of the potential impact of the Multilateral Convention (MLI) Implementing Tax Treaty Related Measures Against Base Erosion and Profit Shifting (BEPS) signed in Paris on 24 November 2016 on double tax conventions (DTCs).

During the lecture the following topics shall be discussed 
1) genesis of the MLI: OECD/ G20 BEPS Action Plan No. 15,
2) legal nature of the MLI,
3) Mechanisms introducing changes to the existing DTCs (reservations and notifications),
4) Scope of the MLI and its provisions: minimum standards and other measures and their posible impact on DTCs,
5) Analysis of Poland's position to wards MLI.