Prof. Dr. Ziemowit Kukulski

Professor, Deputy Head of CTDS

Tax Law Department

Centre of Tax Documentation and Studies

Faculty of Law and Administration - University of Lodz, Poland

During the workshop (conference) the implementation of the OECD/G20 BEPS Action 15 the Multilateral Convention (the MLI) will be discussed.

The MLI is a multilateral tax treaty designed for a simultaneous change more than 1.200 double tax treaties concluded worldwide as it is designed to protect society and economy against harmful tax avoidance and tax evasion practices.

Both, Hungary and Poland are parties and signatories of the MLI. The MLI entered into force on 01. July 2018. It is a milestone in international tax law comparable with the adoption of the first OECD Model Convention in 1963. The topic of the conference reflects the universal response of the societies to base erosion and profit shifting exercised by multinational enterprises worldwide.

Poland is one of the first five tax jurisdictions which have ratified the MLI. During the conference the impact of the adoption of the MLI on Poland’s tax treaties will be presented.