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E-commerce Taxation as an Example of Legal Deadlock

100%
Lipka K.
Krytyka Prawa. Niezależne studia nad prawem
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2022
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vol. 13
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issue 2
60-79
EN
Many of the principles of taxation that were developed in the first half of the 20th century, such as the arm’s length principle and the definition of the term “permanent establishment” (PE) in determining the tax position of international business operations, when applied to the business models of the 21st century, often result in the under-taxation of businesses that are otherwise fully compliant with the laws as presently written and implemented. Compounding the problem is the fact that these rules and principles of taxation are broadly recognized and are enshrined in a wide network of tax treaties. This makes the task of modifying or updating these rules and principals extremely difficult. Using legal-dogmatic and legal-theoretical methods, the author will show that present attempts to tax e-commerce transactions unilaterally are not effective and that, under present conditions, even organizations such as the EU are unable to address the problem at hand. The OECD project, commissioned by the G-20, which seeks to create a set of international e-commerce taxation rules, faces some very serious difficulties – largely because a well-established “set in stone” complement of internationally accepted laws, rules, and regulations is serving to block the development of new, more appropriate rules. This phenomenon has become known as the lock-in effect or legal impossibilism. In order to effectively address this phenomenon, lawmakers on a global basis must understand the mechanisms that are blocking the effective evolution of business taxation.
2
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Paszporty na sprzedaż

100%
Lipka K.
Krytyka Prawa. Niezależne studia nad prawem
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2020
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vol. 12
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issue 1
247-271
EN
The article analyzes the idea of the so-called “golden visas” or the possibility of purchasing citizenship or permanent residency offered by some countries. There are numerous controversies about this solution, and the defenders and opponents have many rguments for and against it. Arguments presented in the article confirm that at this stage, it is not possible to abandon this solution. However, it is possible to see problems arising from the existence of this institution and to introduce appropriate safeguards so that possible negative effects are minimized.
PL
Artykuł analizuje instytucję tzw. „złotych wiz”, czyli możliwości zakupu obywatelstwa lub prawa stałego pobytu oferowaną przez niektóre kraje. Z rozwiązaniem tym wiążą się poważne kontrowersje, a obrońcy i przeciwnicy wysuwają liczne argumenty za i przeciw. Argumenty przedstawione w artykule dowodzą, że nie jest, na obecnym etapie, możliwa powszechna rezygnacja z tego mechanizmu. Możliwe jest jednak dostrzeżenie problemów wynikających ze stosowania tych rozwiązań i wprowadzenie odpowiednich regulacji i zabezpieczeń, tak by ewentualne negatywne skutki były minimalizowane.
3

Wnętrze salonu – wnętrze piekieł? Anioł zagłady Luisa Buñuela, 1962

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Lipka K.
Kwartalnik Filmowy
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2012
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issue 79
22-32
EN
In almost every film the interior plays a part. However sometimes we come across a storyline in which the interior plays a special role, becoming in a way the main protagonist of the film, deciding the course of the action and defining the meaning of the work. It would be difficult to find a better example of such work that Buñuel’s The Exterminating Angel, in which the “enchanted” interior of a rich, bourgeois living room traps a group of people, seemingly without any reason, cause or sense. The film is not totally surreal. It can be interpreted from a number of perspectives (political, social, psychological, philosophical), but it seems that these interpretations are obscured by the movie, and none of these interpretations is entirely undisputed (this is suggested by question marks in the text). It would be difficult to firmly maintain that the film is a masterpiece, but an opposing view is also of uncertain value. If the measure of a film’s greatness should be the possibility of diverse interpretations, then The Exterminating Angel would surely be among top films considered to be difficult, complex and over-intellectualised.
4
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Organizacja Narodów Zjednoczonych a przyszłość światowych norm podatkowych

100%
Lipka K.
Kwartalnik Prawa Podatkowego
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2023
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issue 2
21-40
EN
While examining the sources of global solutions regarding taxation, we can observe processes leading to the emergence of a non-state normative system in such area. This raises questions about the need to manage this phenomenon and about the features of the organization in charge of such a function. Until now, it has been primarily the OECD aspiring to this role. However, recent developments regarding attempts to tax e-commerce income has shown that this organization may face challenges in successfully lead discussed processes of tax globalization. At the same time, some UN initiatives were undertaken indicating that this organization may be interested in increasing its involvement in the area of taxation. This article seeks an answer to the question whether it would be possible to assume the role of a leader in process of setting up the global tax order by the United Nations and on what terms. The conclusion is a suggestion of possible cooperation between the UN and OECD based on the division of roles. In such division, the UN sets the directions of the global policy and the OECD would be responsible for developing technical side of the proposed solutions.
PL
Badając źródła globalnych rozwiązań dotyczących podatków, dostrzec można zjawiska prowadzące do powstawania pozapaństwowego systemu normatywnego. Rodzi to pytania o potrzebę sterowania (governance) tymi procesami, a w konsekwencji o cechy podmiotu władnego sprawować funkcję zarządczą. Dotychczas do roli takiej aspirowała przede wszystkim OECD. Jednak ewolucja rozwiązań związanych z projektami opodatkowania dochodów e-commerce wykazała, że organizacja ta napotyka problemy w skutecznym wywiązywaniu się z tego zadania. Jednocześnie pojawiły się pewne inicjatywy ONZ wskazujące, że może być ona zainteresowana zwiększeniem swojego zaangażowania w sferze globalnych podatków. Artykuł poszukuje odpowiedzi na pytanie, czy możliwe byłoby przyjęcie roli lidera procesów tworzenia światowego porządku podatkowego przez ONZ, a jeżeli tak, to na jakich warunkach. Konkluzją artykułu jest sugestia współpracy ONZ i OECD, opartej na podziale ról, w której ta pierwsza organizacja wyznacza kierunki światowej polityki podatkowej i kształt stanowiących ją standardów, a druga odpowiada za opracowanie strony merytorycznej rozwiązań.
5

Karla Poppera kilka myśli o muzyce

100%
Lipka K.
Estetyka i Krytyka
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2003
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issue 1(4)
167-175
PL
Recenzja książki: K. Popper, Nieustanne poszukiwania. Autobiografia intelektualna, A. Chmielnicki (tł.), Kraków, Znak 1997
EN
Review of a book: K. Popper, Nieustanne poszukiwania. Autobiografia intelektualna, A. Chmielnicki (tł.), Kraków, Znak 1997
6
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Outsourcing suwerenności podatkowej na przykładzie standardów cen transferowych

100%
Lipka K.
Zeszyty Prawnicze BAS
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2023
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issue 4(80)
25-41
EN
The Westphalian definition of sovereignty has been well established over the centuries. However, in the 21st century it gradually has become insufficient to explain relations between states and other actors. In some spheres, hitherto regarded as attributes of sovereignty, we can see the slow but systematic withdrawal of states from their law-making role. There are even phenomena known as the privatization and outsourcing of sovereignty. This is also the case with finance and financial law. Within it an area in which the role of the state and external organizations in creating norms that determine the form of domestic regulations has been consistently evolving for several decades is transfer pricing.
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