UE Forum 46

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The next session, entitled “An enterprise
in the international market and taxes –
case studies”, included the speeches
delivered by three presenters. Addressing
the problem of unlimited and limited
tax liability concerning income tax, Mariusz
Gałuszka, a tax adviser, delivered the
presentation “Income generated abroad
and income tax liability in Poland”. The
issue was further developed by dr Mariusz
Cieśla, a tax adviser, who reflected on
“Cooperation with a foreign enterprise
and a withholding tax”. Dr Irena Sobieska,
a tax adviser, presented detailed tax solutions
in the area of tax on goods and services
regarding the taxation of real estate
and related services, giving a presentation
on “Services related to real estate and the
country where the VAT is settled”. Based
on a variety of examples from the practice
of applying statutory solutions, the
speakers emphasized their impact on the
economic effects of decisions made in an
enterprise.
The third conference session turned into
an international exchange of experiences
and was conducted by Bartosz Kubista
and Ales Ptacek, tax advisers. They looked
into the issues involved in undertaking
business activity by a Polish entrepreneur
in the Czech Republic, as they compared
the fiscal determinants of running a business
in Poland and the Czech Republic.
Bartosz Kubista, representing Polish tax
advisers, discussed the opportunities and
threats identified by the Polish tax adviser.
On the other hand, Ales Ptacek, representing
Czech tax advisers, presented the
outlook of the Czech tax adviser.
The three sessions attracted the interest
of the conference participants, students
and tax advisers alike, and elicited
many questions and problems for further
discussion.
In the closing wrap-up, Piotr Maciejewski,
Deputy Chairman from the Silesian
Branch of the National Chamber of Tax
Advisers (KIDP), and dr Bożena Ciupek,
the coordinator of the cooperation
between the Faculty of Public Finance and
the Silesian Branch of KIDP, emphasized
that the conference was another interesting
event organized within the wider
framework of collaboration between Silesian
tax advisers and the academic community
from the University of Economics
in Katowice. The organizers are already
extending an invitation to the 6 th edition
of the conference!
Od lewej / from left:
prof. UE dr hab. Andrzej Piosik – dziekan Wydziału Finansów i Ubezpieczeń / prof. UE dr hab.
Andrzej Piosik – Dean of the Faculty of Finance and Insurance
prof. UE dr hab. Barbara Kos – prorektor ds. nauki i kadry akademickiej / prof. UE dr hab. Barbara
Kos – Vice-Rector for Science and Academic Affairs
prof. zw. dr hab. Jadwiga Glumińska-Pawlic – przewodnicząca Krajowej Rady Doradców Podatkowych
/ prof. zw. dr hab. Jadwiga Glumińska-Pawlic – Chairman of the National Chamber of Tax
Advisers
prof. zw. dr hab. Teresa Famulska – kierownik Katedry Finansów Publicznych / prof. zw. dr hab.
Teresa Famulska – head of the Department of Public Finance
prof. zw. dr hab. Krystyna Znaniecka – Katedra Finansów Publicznych UE Katowice / prof. zw.
dr hab. Krystyna Znaniecka – Department of Public Finance, UE Katowice
Zbigniew Maciej Szymik – doradca podatkowy / Zbigniew Maciej Szymik – tax adviser
dr Irena Sobieska – doradca podatkowy / dr Irena Sobieska – tax adviser
dr Bożena Ciupek – Katedra Finansów Publicznych UE Katowice / dr Bożena Ciupek – Department
of Public Finance, UE Katowice
Piotr Maciejewski – wiceprzewodniczący Zarządu Śląskiego Oddziału Krajowej Izby Doradców
Podatkowych / Piotr Maciejewski – Vice-Chairman of the Silesian Branch of the National Chamber
of Tax Advisers
dr Jan Kaczmarzyk – Katedra Finansów Publicznych UE Katowice / dr Jan Kaczmarzyk – Department
of Public Finance, UE Katowice