Changing the Global Tax Landscape for Foreign Direct Investments:
The Importance of Economic Substance.
During online webinars, the PPT, the GAAR and the GloBE standard will
be thoroughly reviewed by internationally renowned experts (keynote
speakers) in the field of tax abuse as well as distinguished Polish tax
experts (both scholars and practitioners). 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 global tax landscape.