{"id":45073,"date":"2022-07-21T09:20:42","date_gmt":"2022-07-21T07:20:42","guid":{"rendered":"https:\/\/prawo.uwr.edu.pl\/?page_id=45073"},"modified":"2022-12-29T10:54:46","modified_gmt":"2022-12-29T09:54:46","slug":"business-taxation","status":"publish","type":"page","link":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/","title":{"rendered":"Business Taxation"},"content":{"rendered":"\n
\n
\n
\n
\"Robienie<\/figure>\n<\/div>\n\n\n\n
\n
<\/div><\/div>\n\n\n\n
\n\n\n

Business Taxation<\/h1>\n\n\n

Program:<\/strong>  Bachelor of Business and Administration (Specialisations: Business, Finance, Governance)<\/a>
ECTS:<\/strong>  5
Lecturer: <\/strong> Rafa\u0142 Lipniewicz
Email:<\/strong>  rafal.lipniewicz@uwr.edu.pl<\/a><\/p>\n\n\n\n

Type:<\/strong>  Compulsory
Level: <\/strong><\/p>\n\n\n\n

Lecture<\/strong>
Number of hours:<\/strong>  2h X 8 weeks = 16 hours (1 semester)<\/p>\n\n\n\n

Classes<\/strong>
Number of hours:<\/strong>  2h X 7 weeks = 14 hours (1 semester)<\/p>\n<\/div>\n<\/div>\n\n\n\n

\n

Biography of the Professor<\/strong>
Assistant Professor at the Institute of Economic Sciences. He conducts scientific research on theoretical and practical aspects of the impact of legal regulations on the operation of enterprises in business transaction, especially international taxation of enterprises, the issues of tax jurisdiction, economic aspects of VAT taxation and the impact of the digital economy on business models of enterprises and the shape of tax legislation. Privately, he is interested in issues related to geopolitics, he reads non-fiction books and historical novels and plays basketball.<\/p>\n\n\n\n

Requirements for passing a course<\/strong>
The exam will be oral. Students will need to answer two questions selected from the list below. To pass the exam, it is required to cover 50% of the course material provided to each of the questions. For B \u2013 70 %, for A \u2013 90 %.<\/p>\n\n\n\n

Exam questions<\/strong>
1. Main features of tax law 
2. The concept of revenue 
3. Corporate tax residence 
4. Controlled foreign companies rules 
5. Taxable persons under EU VAT rules 
6. VAT invoicing rules 
7. Chargeable event and chargeability under EU VAT rules 
8. Place of supply under EU VAT rules 
9. Intra-community transactions 
10. VAT Information Exchange System 
11. The Taxation of Corporate Groups 
12. The Arm\u2019s Length Principle 
13. Transfer Pricing Methods 
14. Thin Capitalization Rules 
15. State aid and tax law 
16. Basic-rule permanent establishment 
17. Agency permanent establishment 
18. Permanent establishment and digital economy 
19. Business profits  
20. Dividends, royalties and interests.<\/p>\n\n\n\n

Sources<\/strong><\/p>\n\n\n\n

Books:<\/strong>
M. Lang, \u200eP. Pistone, \u200eJ. Schuch, Introduction to European Tax Law on Direct Taxation, Linde 2013.
K. Holmes, International Tax Policy and Double Tax Treaties, Amsterdam 2007.
M. Lang, Introduction to the Law of Double Taxation Conventions, Linde 2013.<\/p>\n\n\n\n

Documents:<\/strong>
https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/eu-vat-rules-topic_en
<\/a>http:\/\/www.keepeek.com\/Digital-Asset-Management\/oecd\/taxation\/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2017_tpg-2017-en#.Wk8xtDciHIU#page1<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

Program:  Bachelor of Business and Administration (Specialisations: Business, Finance, Governance)ECTS:  5Lecturer:  Rafa\u0142 LipniewiczEmail:  rafal.lipniewicz@uwr.edu.pl Type:  CompulsoryLevel:  LectureNumber of hours:  2h X 8 weeks = 16 hours (1 semester) ClassesNumber of hours:  2h X 7 weeks = 14 hours (1 semester) Biography of the ProfessorAssistant Professor at the Institute of Economic Sciences. He conducts scientific research on theoretical and practical aspects of the […]<\/p>\n","protected":false},"author":20,"featured_media":38359,"parent":40462,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-45073","page","type-page","status-publish","has-post-thumbnail","hentry"],"featured_image_urls_v2":{"full":"","thumbnail":"","medium":"","medium_large":"","large":"","1536x1536":"","2048x2048":"","menu-24x24":"","menu-36x36":"","menu-48x48":""},"post_excerpt_stackable_v2":"

Business Taxation Program:  Bachelor of Business and Administration (Specialisations: Business, Finance, Governance)ECTS:  5Lecturer:  Rafa\u0142 LipniewiczEmail:  rafal.lipniewicz@uwr.edu.pl Type:  CompulsoryLevel:  LectureNumber of hours:  2h X 8 weeks = 16 hours (1 semester) ClassesNumber of hours:  2h X 7 weeks = 14 hours (1 semester) Biography of the ProfessorAssistant Professor at the Institute of Economic Sciences. He conducts scientific research on theoretical and practical aspects of the impact of legal regulations on the operation of enterprises in business transaction, especially international taxation of enterprises, the issues of tax jurisdiction, economic aspects of VAT taxation and the impact of the digital economy on business models of enterprises and the shape of…<\/p>\n","category_list_v2":"Uncategorized","author_info_v2":{"name":"mmatlinski","url":"https:\/\/prawo.uwr.edu.pl\/en\/author\/mmatlinski\/"},"comments_num_v2":"0 comments","acf":[],"yoast_head":"\nBusiness Taxation - Wydzia\u0142 Prawa, Administracji i Ekonomii<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business Taxation - Wydzia\u0142 Prawa, Administracji i Ekonomii\" \/>\n<meta property=\"og:description\" content=\"Program:  Bachelor of Business and Administration (Specialisations: Business, Finance, Governance)ECTS:  5Lecturer:  Rafa\u0142 LipniewiczEmail:  rafal.lipniewicz@uwr.edu.pl Type:  CompulsoryLevel:  LectureNumber of hours:  2h X 8 weeks = 16 hours (1 semester) ClassesNumber of hours:  2h X 7 weeks = 14 hours (1 semester) Biography of the ProfessorAssistant Professor at the Institute of Economic Sciences. He conducts scientific research on theoretical and practical aspects of the […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/\" \/>\n<meta property=\"og:site_name\" content=\"Wydzia\u0142 Prawa, Administracji i Ekonomii\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-29T09:54:46+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/\",\"url\":\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/\",\"name\":\"Business Taxation - Wydzia\u0142 Prawa, Administracji i Ekonomii\",\"isPartOf\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2022-07-21T07:20:42+00:00\",\"dateModified\":\"2022-12-29T09:54:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\/\/prawo.uwr.edu.pl\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"BBA: Bachelor of Business and Administration\",\"item\":\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Business Taxation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#website\",\"url\":\"https:\/\/prawo.uwr.edu.pl\/\",\"name\":\"Wydzia\u0142 Prawa, Administracji i Ekonomii\",\"description\":\"Kolejna witryna sieci \u201eUWR Witryny\u201d\",\"publisher\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/prawo.uwr.edu.pl\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#organization\",\"name\":\"Wydzia\u0142 Prawa, Administracji i Ekonomii\",\"url\":\"https:\/\/prawo.uwr.edu.pl\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/prawo.uwr.edu.pl\/wp-content\/uploads\/sites\/210\/2025\/10\/UWr-logotyp-2025.png\",\"contentUrl\":\"https:\/\/prawo.uwr.edu.pl\/wp-content\/uploads\/sites\/210\/2025\/10\/UWr-logotyp-2025.png\",\"width\":764,\"height\":269,\"caption\":\"Wydzia\u0142 Prawa, Administracji i Ekonomii\"},\"image\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Business Taxation - Wydzia\u0142 Prawa, Administracji i Ekonomii","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/","og_locale":"en_US","og_type":"article","og_title":"Business Taxation - Wydzia\u0142 Prawa, Administracji i Ekonomii","og_description":"Program:  Bachelor of Business and Administration (Specialisations: Business, Finance, Governance)ECTS:  5Lecturer:  Rafa\u0142 LipniewiczEmail:  rafal.lipniewicz@uwr.edu.pl Type:  CompulsoryLevel:  LectureNumber of hours:  2h X 8 weeks = 16 hours (1 semester) ClassesNumber of hours:  2h X 7 weeks = 14 hours (1 semester) Biography of the ProfessorAssistant Professor at the Institute of Economic Sciences. He conducts scientific research on theoretical and practical aspects of the […]","og_url":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/","og_site_name":"Wydzia\u0142 Prawa, Administracji i Ekonomii","article_modified_time":"2022-12-29T09:54:46+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/","url":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/","name":"Business Taxation - Wydzia\u0142 Prawa, Administracji i Ekonomii","isPartOf":{"@id":"https:\/\/prawo.uwr.edu.pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/#primaryimage"},"image":{"@id":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/#primaryimage"},"thumbnailUrl":"","datePublished":"2022-07-21T07:20:42+00:00","dateModified":"2022-12-29T09:54:46+00:00","breadcrumb":{"@id":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/business-taxation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/prawo.uwr.edu.pl\/en\/"},{"@type":"ListItem","position":2,"name":"BBA: Bachelor of Business and Administration","item":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/"},{"@type":"ListItem","position":3,"name":"Business Taxation"}]},{"@type":"WebSite","@id":"https:\/\/prawo.uwr.edu.pl\/#website","url":"https:\/\/prawo.uwr.edu.pl\/","name":"Wydzia\u0142 Prawa, Administracji i Ekonomii","description":"Kolejna witryna sieci \u201eUWR Witryny\u201d","publisher":{"@id":"https:\/\/prawo.uwr.edu.pl\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/prawo.uwr.edu.pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/prawo.uwr.edu.pl\/#organization","name":"Wydzia\u0142 Prawa, Administracji i Ekonomii","url":"https:\/\/prawo.uwr.edu.pl\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/prawo.uwr.edu.pl\/#\/schema\/logo\/image\/","url":"https:\/\/prawo.uwr.edu.pl\/wp-content\/uploads\/sites\/210\/2025\/10\/UWr-logotyp-2025.png","contentUrl":"https:\/\/prawo.uwr.edu.pl\/wp-content\/uploads\/sites\/210\/2025\/10\/UWr-logotyp-2025.png","width":764,"height":269,"caption":"Wydzia\u0142 Prawa, Administracji i Ekonomii"},"image":{"@id":"https:\/\/prawo.uwr.edu.pl\/#\/schema\/logo\/image\/"}}]}},"publishpress_future_action":{"enabled":false,"date":"2026-04-26 14:26:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/pages\/45073\/"}],"collection":[{"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/pages\/"}],"about":[{"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/types\/page\/"}],"author":[{"embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/users\/20\/"}],"replies":[{"embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/comments\/?post=45073"}],"version-history":[{"count":2,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/pages\/45073\/revisions\/"}],"predecessor-version":[{"id":127827,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/pages\/45073\/revisions\/127827\/"}],"up":[{"embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/pages\/40462\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/media\/?parent=45073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/categories\/?post=45073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/tags\/?post=45073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}