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An English-language monograph by Błażej Kuźniacki, PhD, assistant professor at the Faculty of Law and Administration in the Department of Administrative, Constitutional and Labour Law, has been published by the prestigious Edward Elgar Publishing. It is the highest scoring scientific publication - 300 points - according to the currently applicable criteria in Polish science.

The book describes a structural, global picture of changing judicial and doctrinal trends in understanding of the concept of beneficial owner in international taxation. Despite attempts by the OECD to clarify the concept, it remains ambiguous for tax authorities, courts and doctrinal representatives alike, with detrimental effects on the operation of double taxation treaties. Błażej Kuźniacki, PhD,  presents a path to the international autonomous meaning of the beneficial owner concept in international tax law, while offering a comprehensive explanation of the divergent interpretations and arguments belonging to tax policy underlying the persistent ambiguity of the concept.

"Beneficial Ownership in International Taxation" has received recognition from prominent academics and practitioners of international tax law from the European Union, the United Kingdom of Great Britain and Northern Ireland and the United States of America. The following are the words of appreciation in the original language:

  • "There has been a need for some time for a book that provided a thorough analysis of the historical origins, changes in interpretation, and application in practice of the “beneficial ownership” concept. Professor Błażej Kuźniacki has now completely satisfied that need with a comprehensive and illuminating discussion of the BO concept. This book traces the lack of clarity over the concept from its first appearance in tax treaties through to the latest case law and its inter-relationship to post-BEPS anti-avoidance measures. Aside from its full analysis, the book adds an appendix analysing several of the leading cases on the topic. How amazing, though, that just two words in tax treaties can spawn an academic work of over 400 pages! This book should sit on the bookshelf alongside Arvid Skaar’s magnum opus on “permanent establishment”, where two words generated a work of over 900 pages" –Philip Baker QC, Gray’s Inn and Oxford University, UK
  • "This is a terrific and eminently useful volume. Like “arm's-length” and “direct or indirect,” “beneficial ownership” is one of those tax terms that bristles with ambiguity. Professor Kuźniacki has meticulously researched and analyzed the beneficial ownership “conundrum,” thereby making a major contribution to the international tax field"– H. David Rosenbloom, New York University School of Law, US
  • "In his book on Beneficial Ownership in International Taxation Professor Kuźniacki provides for a comprehensive, profound and thought-provoking analysis of beneficial ownership as the theme has developed in the past 80 years. His work is thorough and detailed and a must-read for practitioners and academics working in international taxation"– Stef van Weeghel, University of Amsterdam, the Netherlands
  • "Beneficial ownership has been one of the most controversial terms in international tax law since it was first used in tax treaties. Professor Kuźniacki explores in detail the origins of the controversy, the reasons for it and how it has unfolded through the years in international organizations (i.e. OECD, UN) and in different judicial decisions. The outcome is a great book on beneficial ownership, with a detailed, enlightening and thought provoking discussion that is no doubt a reference for those interested in the evolution of this concept"– Adolfo Martín Jiménez, University of Cádiz Law School, Spain.

The book can be purchased through this link.