International Fiscal Association
in Poland


Changing the Global Tax Landscape for Foreign Direct Investments: The Importance of Economic Substance

On behalf of IFA Poland and the Warsaw School of Economics we would like to invite you to the series of online webinars: “Changing the Global Tax Landscape for Foreign Direct Investments: The Importance of Economic Substance”. The online meetings are scheduled for March 16, 23, and 25 (4:00-6:00 pm).

The main topics of each part will be, respectively:

  • Part I: GAAR – Structure and operation of the ATAD’s GAAR
  • Part II: PPT – Structure and operation of the MLI's PPT
  • Part III: GloBE proposal under OECD Pillar 2.


The event will be chaired by Błażej Kuźniacki, Amsterdam Centre for Tax Law (ACTL), Łazarski University, PwC Poland.

During this online conferences (open events in English), the PPT, the GAAR and the GloBE standard will be thoroughly reviewed by internationally renowned experts:

  • Prof. Dr. Adolfo Martín Jiménez - The Chairman of the European Association of Tax Law Professors, University of Cádiz
  • John Peterson - Head of Unit - Aggressive Tax Planning International Co-operation and Tax Administration Division (ICA), Centre for Tax Policy and Administration (CTPA) – OECD
  • Prof. Dr. Dennis Weber - Professor of European Tax Law, at University of Amsterdam, Director  of the ACTL, Of Counsel, Loyens & Loeff.

The international rules and the proposal of GloBE will be evaluated against the background of OECD and EU developments and the CJEU case law, the Examples provided by the OECD will be discussed, the structure and operation of the ATAD’s GAAR and the MLI’s PPT examined, and finally the GloBE proposal will be discussed. All this aims to evaluate the importance of economic substance for purposes of the current and upcoming changes in the global tax landscape.

Furthermore, each webinar will include a panel discussion with the participation of renowned Polish tax experts, both scholars and practitioners.


Please see the detailed agenda: AGENDA (ENG, pdf)


This conference is organized by the Polish Branch of the International Fiscal Association (IFA) in cooperation with the SGH Warsaw School of Economics.

Sponsors and Partners of the Conference: CridoDentonsEYTPA Poland.



Part I: GAAR (16 March 2021, 4:00-6:00 pm)LINK

Part II: PPT (23 March 2021, 4:00-6:00 pm)LINK

Part III: GloBE proposal (25 March 2021, 4:00-6:00 pm) LINK

Please note: Participation in the event is free but registration is required. Limited number of places. Confirmation of participation will be sent in separate correspondence. The registration process will be provided by TPA Poland (ClickMeeting platform) on behalf of Organizers.