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Publikationen

Mag. Alicja Majdańska

I. Chapters in books

  1. How to effectively promote tax good governance in third countries: A missing touch-stone on the EU Agenda, in (eds) Inter-agency Cooperation and Good Tax Governance in Africa, forthcoming.

  2. The Legal Entity Identifier: Towards Improved Corporate Transparency, in , forthcoming.

  3. Creating a positive tax climate for complex multijurisdictional investment projects (with J. L. Pemberton), in Lang/Owens (eds), Removing Tax Barriers to the Belt and Road Initiative, Kluwer Law International 2018, forthcoming.

  4. Poland (with K. Bronzewska), in Lang/Rust/Schuch/Staringer/Pistone (eds), Tax Compliance in a Globalized World, IBFD, Amsterdam, IBFD 2018, forthcoming.

  5. Arbitration and International Issues (with H. Ault) in Lang/Owens (eds), International Arbitration in Tax Matters, IBFD, Amsterdam, 2016, 209-278.

  6. Introduction to European Tax Law on Direct Taxation (with L. Adamczyk), in Lang/Pistone/Schuch/Staringer (eds), The Sources of EU Law Relevant for Direct Taxation, Linde Verlag, Vienna, 2015, 1-26.

  7. Poland, in Frans Vanistendael (ed), Taxation of Charities, IBFD, Amsterdam, 2015, 413-448.

  8. OECD Arbitration in Tax Treaty Law (with L. Turcan), Linde Verlag GmbH, 14 wrz 2018 - 768.

II.Peer-reviewed articles

  1. Designing Co-operative Compliance Programmes:Lessons from the EU State Aid Rules for Tax Administrations, BTR 2017

  2. Drivers of Suspicious Transaction Reporting Levels: Evidence from a Legal and Economic Perspective (with J. Braun, M. Kasper and M. Somare), Journal of Tax Administration 2016, 95-125.

  3. Migai/Majdanska/Ngwenya/Schlenther, Inter-agency Cooperation and Illicit Financial Flows in Africa,) Africa Tax Researchers Network (ATRN) 2016 Working Paper Series and Policy Briefs, 32.

III. Articles

  1. Interagency Cooperation, IFFs, and Sustainable Development Goals (with J. Owens, R. McDonell), Tax Notes International 2017, February 20.

  2. Tax arbitrage a obejście prawa podatkowego, Prawo i Podatki, 10/2011.

  3. Milcząca interpretacja a błędy organu w postępowaniu w sprawie wydania interpretacji indywidualnej, Przegląd podatkowy, 9/2012.

  4. Kollmann/Koch/Majdanska/Turcan, Arbitration in International Tax Matters, Tax Notes International, March 30, 2015.

  5. A. Majdanska, Zastosowanie Modelu Konwencji OECD i Komentarza niego w wykladni umów o unikaniu podwójnego opodatkowania dokonywanej przez sady administracyjne, Monitor Podatkowy, June, 2015.

  6. Jeffrey Owens, Alicja Majdanska, How good governance can curb illicit financial flows out of Africa, International Tax Review, 10 July 2015.

  7. Changing the Relationship between Tax Administrations and Taxpayers (with J. Leigh Pemberton) Tax Notes International 2016.

  8. J. Leigh Pemberton, A. Majdanska, Can Cooperative Compliance Help Developing Countries Address the Challenges of the OECD/G20 Base Erosion and Profit Shifting Initiative?, Bulletin for International Taxation, 2016 (Volume 70), No 10.

  9. 7 Talking Points Points from the Tax and Good Governance in Africa conference, TaxTalk 2016, 50-53.

  10. Tax Compliance in the Spotlight – The Challenges for Tax Administrations and Taxpayers (with Pedro Guilherme Lindenberg Schoueri), 11 Bulletin for International Taxation, 2017, p.

  11. High Net-Worth Individuals: The Challenge for Tax Administrations, Financial Intelligence Units and Law Enforcement Agencies (with C. Migai and M. Olowska), Bulletin for International Taxation, 2018 (Volume 72), No 10.

  12. The Potential of a Standard Audit File – Tax in the European Union: A Chance for Coordinated VAT Administration? (with K. Dziwinski) Bulletin for International Taxation, 2018 (Volume 72), No 10.

  13. The OECD’s International Compliance Assurance Programme (with J. Leigh – Pemberton) Transfer Pricing International, Linde, No. 3 &4.

IV.Working drafts

  1. Different treatment, same outcome: reconciling cooperative compliance with the principle of legal equality (with J. L. Pemberton), 2017.

V.Presentations, lectures

  1. Tax arbitrage – obejście prawa podatkowego?, conference “Co mi zrobisz,jak mnie złapiesz - czyli: Podatnik na spalonym”, Nicolaus Copernicus University, Toruń, Poland, 25-26.04.2012.

  2. Effective tax regime as a panacea to illicit financial flows in commercial transactions, conference on “Promoting International Cooperation in Combating Illicit Financial Flows and Enhancing Asset Recovery to Foster Sustainable Development” (ABUJAIFF/AR), Abuja, Nigeria, 5 - 7 June 2017.

  3. How to overcome weaknesses of the current framework for international tax dispute resolution? CATA 37th Annual Technical Conference “Tax Compliance & Strategic Alliances”, Barbados, 7 - 11 November 2016.

  4. Cooperative compliance: a route to sustainable growth and secure revenues? CATA 37th Annual Technical Conference “Tax Compliance & Strategic Alliances”, Barbados, 7 - 11 November 2016.

  5. Inter-Agency Cooperation and Illicit Financial Flows in Africa, African Tax Research Network (ATRN) 2nd Annual congress "Financing sustainable development in Africa: Identifying untapped and underutilised sources of revenue", Seychelles, 5 - 7 September 2016.

  6. Which Factors Drive Suspicious Transaction Reporting Levels? A Legal and Economic Analysis, the 4th Shadow Conference “Tax Evasion and Fiscal Intermediaries”, Tax Administration Research Centre, University of Exeter, 23-25.07.2015.

  7. Input Statement, General Anti-Avoidance Rule in Poland, conference “Tax Compliance in a Globalized World”, Rust (Burgenland) Austria, 01 July 2016.

  8. Preliminary Assessment of the Legal and Institutional Framework in Ghana, Nigeria, South Africa and other selected African countries – Overview of the Answers to the Questionnaire (with Clement Migai), Training Workshop on “Inter-Agency Cooperation, Good Tax Governance and Illicit Financial Flows in Africa: Practical Steps for Tax and Law Enforcement Authorities” co-sponsored by The International Anti-Corruption Academy (IACA), Laxenburg, Austria, 14-16 March 2016.

  9. The Customs-Tax Cooperation. Exploiting the Potential of Blockchain, 12th Annual WCO PICARD Conference, Hammamet, Tunisia, 26 September 2017.

  10. Building blocks of a Memorandum of Understanding for exchange of information between law enforcement agencies. Capacity Building and Training Workshop on “Effective Legal Gateways for Inter- Agency and Business Cooperation in Africa” organized in cooperation with the United Nations Office on Drugs and Crime, 2-4 November, 2016.

  11. The African pilot programs: potential obstacles in implementing a pilot program, workshop “Co-operative compliance, New Technologies and Dispute Resolution: More Effective and Efficient Tax Compliance in Africa” Accra, 10-11 July, 2017.

  12. Different treatment, same outcome: reconciling co-operative compliance with the principle of legal equality, FairTax Workshop “Co-operative Compliance in Retrospect and Prospect“, London, UK, 22 May 2017.

  13. Cooperative compliance around the world. Overview of selected programs, Workshop on “Cooperative Compliance: Proving the Concept in Africa”, Pretoria, Republic of South Africa, 13 July 2016.

  14. Equality before the Law: large taxpayers v. medium and small taxpayers. Conference „Cooperative Compliance: Breaking the Barriers”, Vienna, 14-15 April, 2016.

  15. Co-operative compliance. Legal perspective. Researchers’ meeting Cooperative Compliance: Breaking the Barriers, Exeter, the UK, 26 September 2016.

  16. The Legal Issues—Brief Presentation of key legal questions, conference “Co-operative Compliance: How to Deliver Fairer Tax Outcomes while Minimizing Conflict and Supporting Economic Growth”, Vienna, Austria, 28 September 2015.

  17. Cooperative Compliance: Cooperation instead of Confrontation, workshop “Tax and Governance in a Chinese context: the Role of Good Tax Governance Practices in Combating Capital Flight, Vienna, Austria, 2 July 2015.

  18. Lecture on “Structure of Double Tax Treaties. Their application in practice” Academy of Public Finance, Vienna, Austria, 5 October 2015.

  19. Lecture on “Credit method, maximum credit, tax sparing”, course on The Practice of Double Tax Treaties, Vienna, Austria, 26 January 2018.