Books and chapters
A. Tim, Tax incentives to create new high-skilled jobs – a trigger for sustainable economic growth in European societies in: J. Kubera (Ed.) T. Morozowski (Ed.), A `Social Turn’ in the European Union? New trends and ideas about social convergence in Europe, London 2020, Routledge.
A. Tim, Z. Kukulski, National Report for Poland, International Fiscal Association Cahiers de droit fiscal international, Vol. 103B, Withholding tax in the era of BEPS, CIVs and the digital economy, Seul 2018, pp. 611-631 (Language: English).
A. Tim, Succession management on the ground of the insolvency and restructuring law, in: A. Mariański (ed.), Succession management. Commentary, Wolters Kluwer, Warsaw 2019 (language: Polish).
A. Tim, Exchange of tax information, in: A. Mariański (ed.), Tax Ordinance 2019, C.H. Beck, Warsaw 2019 (language: Polish).
A. Tim, Tax rulings, in: A. Mariański (ed.), Tax Ordinance 2018, C.H. Beck, Warsaw 2019 (Language: Polish).
A. Tim, Late interests and prolongation duty, in: A. Mariański (ed.), Tax Ordinance 2019, C.H. Beck, Warsaw 2018, pp. 130-172 (language: Polish).
A. Tim, Overpayment and request to confirm overpayment, in: A. Mariański (ed.), Tax Ordinance 2019, C.H. Beck, Warsaw 2019, (language: Polish).
A. Tim, Securing the Performance of Tax Liabilities, in: A. Mariański (ed.), Tax Ordinance 2019, C.H. Beck, Warsaw 2019 (language: Polish).
A. Tim, taxation of digital business models in the international tax law - new challenges for effective taxation of income, in: Digitalization in law, Vilnius 2018, pp. 254-261 (Language: English).
A. Tim, Partnerships in the international tax law, in: A. Mariański (ed.), Taxation of partnerships, Wolters Kluwer 2018, pp. 128-174 (language: Polish).
A. Tim, Principles and forms of taxation of partnerships, in: A. Mariański (ed.), Taxation of partnerships, Wolters Kluwer 2018, pp. 62-81 (language: Polish).
A. Tim, Tax rulings, in: A. Mariański (ed.), Tax Ordinance 2017, C.H. Beck, Warsaw 2017, pp. 23-69 (Language: Polish).
A. Tim, Late interests and prolongation duty, in: A. Mariański (ed.), Tax Ordinance 2017, C.H. Beck, Warsaw 2017, pp. 130-172 (language: Polish).
A. Tim, Overpayment and request to confirm overpayment, in: A. Mariański (ed.), Tax Ordinance 2017, C.H. Beck, Warsaw 2017, pp. 209-226 (language: Polish).
A. Tim, K. Sołoniewicz, Securing the Performance of Tax Liabilities, in: A. Mariański (ed.), Tax Ordinance 2017, C.H. Beck, Warsaw 2017, pp. 122-172 (language: Polish).
A. Tim, B. Rodak, Succession planning with the use of the international institutions, A. Mariański (ed.), Business succession – how to secure enterprise and family, ODDK, Gdańsk 2016, pp. 85-100 (language: Polish).
A. Tim, J. Żurawiński, International institutions of succession tax planning, in: A. Mariański (ed.), Business succession – how to secure enterprise and family, ODDK, Gdańsk 2016, pp. 279-289 (language: Polish).
A. Tim, International tax planning in the e-business, in: M. Czajkowska (ed.), M. Malarski (ed.), Functioning of the e-business. Resources, processes, technology, University of Łódź Publishing House, Łódź 2015 (Language: Polish).
A. Tim, Avoidance of the double taxation of the employment income in the context of the free movement of workers within the European Union, in: A. Rogozińska-Pawełczyk (ed.), Managing of the human resources. Organizational and legal challenges, University of Łódź Publishing House, Łódź 2015 (language: Polish).
A. Tim, Johannes Paulus II and the European Union. Fulfilled hopes in statu nascendi, in: K. Dybeł (ed.), Z. Zarębianka (ed.), Hope. Awarded and distinction papers, Johannes Paul University. Scientific Publishing House, Kraków 2015, pp. 50-60 (language: Polish).
A. Tim, Sustainable development in the access to the outer space, in: T. Jemczura (ed.), H. Kretek (ed.), Scientific debut 2014 – Sustainable Development, Racibórz 2015, pp. 93-101 (language: Polish).
Academic articles
A. Tim, Personal bankruptcy in the Polish and German insolvency law – the phenomenon of „forum shopping” from the perspective of German-Polish economic relations, Internet Quarterly for Competition and Regulation Law – Consumers Edition. (Language: Polish).
A. Tim, Instytucje zagranicznego planowania sukcesyjnego a klauzula ogólna przeciwko unikaniu opodatkowania [Foreign Institutions in International Tax Planning and the General Anti-Avoidance Rules], Monitor Podatkowy 2018, no. 9, pp. 11-17 (language: Polish); The journal is published by C.H. Beck.
A. Tim, Illegal tax state aid and law-making process – Polish perspective on the illegal tax state aid and its refund, World Scientific News No. 109/2018, pp. 1-13 (language: English).
A. Tim, The admissibility of restrictions on free movement of workers in the context of the decision of the European Commission of 11 August 2011, No. 2011/503, World Scientific News 2017, No. 77(2), pp. 195-210 (language: English).
A. Tim, Instytucje zagranicznego planowania sukcesyjnego a klauzula ogólna przeciwko unikaniu opodatkowania [Foreign Institutions in International Tax Planning and the General Anti-Avoidance Rules], Monitor Podatkowy 2018, no. 8, pp. 11-17 (language: Polish).
A. Tim, Fiscal aspects of soft drugs legalization. Experience from the United States of America, Acta Universitatis Lodziensis. Folia Iuridica 76/2016, pp. 53-62 (language: Polish).
A. Mariański, A. Tim, Limited partnership of the Polish law on the ground of the Directive 2008/7, Critical commentary on the judgment of the Supreme Administrative Court of 12.10.2016 r., II FSK 2399/14, Monitor Podatkowy 2017, no. 2, pp. 46-51 (language: Polish).
A. Tim, „VAT Paradox” – Critical commentary on the judgment of the Supreme Administrative Court of 23.7.2014 r., I FSK 1109/13, ZSKN Wydziału Prawa I Administracji UAM 2017 no. 1, pp. 281-296 (language: Polish).
Medal „for glorious studies” (medal received by outstanding graduates at University of Łódź; Grade point average from the full-time 5-year-studies in law: 4.97/max. 5.00), 11.2016. Certificate
The best Master’s Thesis defended at the Faculty of Law and Administration, University of Łódź (University of Łódź Foundation) – “Impact of the digital economy on the place of residence and permanent establishment concept in the international tax law from the Polish perspective” (written in English), Promoter: dr hab. Adam Mariański, Professor at University of Łódź, 03.2017.
One of the best essays, which were submitted to the conference (Konrad Adenauer Stiftung, Andrassy Universität). Title of the essay: Enhanced cooperation between V4-States in tax matters – Visegrad Group as initiator of the further-going sustainable development in the digital European Union. Language: German. 06.2018.
First place in the international competition „Scientific Debut 2014 – Sustainable development” (Competition organized by Prof. dr hab. J. Buzek, dr. h. c. multi., Polish MEP, President of the European Parliament in years 2009-2012 and Prime Minister of Poland in years 1997-2001; award: invitation to visit European Parliament in Brussels), 05.2015.
European Satellite Navigation Competition – European Global Navigation Satellite Systems Agency Special Challenge – One of the 10 best space business ideas submitted to the competition (preparing business plan and pitching an idea during the webinar before the Agency Experts; total number of contributions to the Competition – 266), European Global Navigation Satellite Systems Agency. Language: English. 09.2018. Certificate
Distinction for the Critical Commentary on the judgment of the National Supreme Administrative Court of 19.03.2015, II FSK 627/13, XVIII National Student Conference „Current problems of judicature in the tax matters”, Center of Tax Documentation and Studies, University of Łódź (cooperation with the National Administrative Court and Polish prestigious tax law firms), 12.2015.
Distinction (III Prize) for the Critical Commentary on the judgment of the National Supreme Administrative Court of 23.07.2014, I FSK 1109/13, XVII National Student Conference „Current problems of judicature in the tax matters”, Center of Tax Documentation and Studies, University of Łódź (cooperation with the National Administrative Court and Polish prestigious tax law firms), 12.2014.
Scholarship for the outstanding scientific achievements, Minister of Science and Higher Education, Republic of Poland – 12.2015.
Scholarship for the special achievements within the field of science, Marshal of the Lodz Voivodship – 06.2016.
Scholarship Santander Universidades (Santader Bank) for the eminent students of the University of Łódź – 06.2016, 12.2017.
Distinction for the special activity for the sake of the University of Łódź, Rector of University of Łódź, 06.2016.
Finalist of the Prof. J. Kodrębski Competition (prestigious competition on the best Master’s Thesis defended at the University of Łódź), 03.2017.
Distinction for the article „Johannes Paulus II and the European Union. Fulfilled hopes in statu nascendi”, National student competition „Hope. The days of Johannes Paulus II in Krakow”, 11.2014.
Letters of congratulation from the Rector of University of Łódź for achievements during master’s and PhD Studies – in every year of higher education (6 times).
A. Tim, Audit, in: Guidebook „Legal Gazette” 4/2017 – Tax control – new proceedings (Polish title: Poradnik Gazety Prawnej 4/2017 – Kontrola podatników – nowe procedury), Warsaw 2017, pp. 69-75 (language: Polish).
A. Tim, Audit actions, in: Guidebook „Legal Gazette” 4/2017 – Tax control – new proceedings (Polish title: Poradnik Gazety Prawnej 4/2017 – Kontrola podatników – nowe procedury), Warsaw 2017, pp. 75-78 (language: Polish).
A. Tim, Official verification, in: Guidebook „Legal Gazette” 4/2017 – Tax control – new proceedings (Polish title: Poradnik Gazety Prawnej 4/2017 – Kontrola podatników – nowe procedury), Warsaw 2017, pp. 78-82 (language: Polish).
A. Tim, Tax rulings, in: Guidebook „Legal Gazette” 4/2017 – Tax control – new procedings (Polish title: Poradnik Gazety Prawnej 4/2017 – Kontrola podatników – nowe procedury), Warsaw 2017, pp. 83-100 (language: Polish).
A. Krajewska, A. Tim, Tax authorities say „no” to the cars parked out in front of home, Rzeczpospolita, 02.05.2016 (language: Polish).
A. Tim, National Revenue Administration requires documents without tax control, Rzeczpospolita, 17.07.2017 (language: Polish).
A. Tim, Doyen will perform succession with use of international foundation, Rzeczpospolita, 16.06.2017 (language: Polish).
A. Tim, Preschooler should be known with the architecture, Dziennik Gazeta Prawna, 24.09.2014 (language: Polish).
A. Tim, Risk of compensation profits more than empty flights, Dziennik Gazeta Prawna 01.08.2014 (language: Polish).
M. Błońska, A. Nowak-Piechota, A. Tim, Exemption in VAT only in relation to legal medicinal products, Rzeczpospolita, 11.01.2016 (language: Polish).
P. Słowik, The tardiness of clerks may profit for the entrepreneurs (Press statement), Dziennik Gazeta Prawna, 10.07.2015 (language: Polish).
A. Tim [2017], Temporary special attorney and guardian for company and partnership in the tax proceedings, Portal Tax Advisers (access: www.doradcy.kidp.pl; language: Polish).
A. Tim [2017], Central Register for Insolvency and Restructuring from the European and national point of view – chosen aspects, Portal Tax Advisers (access: doradcy.krdp.pl; language: Polish).
INNOVATIVE SOLUTIONS PREPARED FOR
(selected)
BMW Research and Innovation Center, München, Germany
Santander Bank and Georgetown University, Washington, D.C.
PWC München, Germany
FlixMobility GmbH, Global Headquarter in München, Germany
The solutions that I create are based on a tax advisory on mass and automation.You will not only receive an advise from the scope of the international tax law. Created solutions make it possible to automate tax processes and to incorporate tax advisory there. At the same time minimising the risks and protecting your interests.
I do understand international business - I am advisor for big, international enterprises, on a daily basis I am cooperating with partners from the entire world and I am leading a transboundary business as well.
I have been automating tax processes in relation to legislation of over 40 States, having regard not only national, but also international regulations.
I've studied or presented papers at many top-universities: like Georgetown University in Washington, D.C., LMU in Munich, Germany, Vienna University of Economics and Business, Austria, University of Edinbourgh in UK, Max Planck Institute for Tax Law and Public Finance in Munich, Germany)
In the academia I'm currently programming to solve the most important problems of the (international) tax law and cooperating with researchers from whole across the world.
I'm fluent in English, German and Polish, living in Munich, Germany. I was working, leading projects, trainings and presenting research in all of the three languages, I've graduated Master's Studies in Law not only in Poland, but also in Germany (at the best German Faculty of Law), as well as gained experience in the USA in i.a. digital expansion into new markets, transboundary negotiations, compliance and corporate governance, international dispute resolution.
I received a state tax advisory license (PL) as well as a state license for business restructuring (PL).
I've been developing my skills as PhD Candidate (UŁ, Poland), LL.M. Eur. (LMU, Germany) and B.Sc. Candidate (LMU, Germany, Computer Science and Computational linguistics). I've completed a legal language training for the combination English-German/German-English, organized by LMU, on the basis of the Bavarian regulations on legal education (Fachspezifische Fremdsprachenausbildung für die Sprachkombination Englisch-Detusch/Deutsch-Englisch).
I make decisions and give recommendations basing not only on my international tax law experience, but also data and automated calculations, implementing tax law rules. The more tax processes in your enterprise, the more possibilites of digital transformation I can discover and create!
Tax-Automation.pl - A tax revolution that happened in Poland early 2022 caused a lot of problems - including choosing the best tax strategy. The software I created automatically chooses the most efficient tax strategy (taking into account not only income taxation, but also social security and health security contributions)
Stay up to date with the projects and follow my profile on LinkedIn!
RECOMMENDATIONS
A person created for giving trainings - both characterological as well as in terms of content. Very high note!
"Osoba stworzona do prowadzenia szkoleń, merytorycznie i osobowo, bardzo wysoka ocena"
Trainings for Polish tax authorities
Surprising skill to give such a long training in such an interesting way.
"Zaskakująca umiejętność prowadzenia szkolenia tak długiego w tak interesujący sposób"
Trainings for Polish tax authorities
Mr. Artur Tim is the best trainer I have met – for his involvement and a way, in which he was passing knowledge through, I'm giving him a note A+
"Prowadzący p. Artur Tim to najlepszy trener z jakim spotkałam się do tej pory, jego zaangażowanie i sposób przekazywania wiedzy oceniam na 6+"
Trainings for Polish tax authorities
The best trainer in the whole three-level edition. Professional, with both huge knowledge as well as a skill to pass it through and to interest the group.
"Prowadzący to najlepszy trener w całej edycji trzystopniowej. Profesjonalny, z ogromną wiedzą, umiejętnością jej przekazania i zainteresowania grupy."
Trainings for Polish tax authorities
I wish there were more lectures like Mr. Tim (huge knowledge, good manners, a skill to pass his knowledge through with practical examples and illustrations).
"Oby więcej takich szkoleniowców (olbrzymia wiedza, wysoka kultura osobista, umiejętność przekazywania wiedzy poparta przykładami z życia i ilustracjami)"
Trainings for Polish tax authorities
A very interesting way of giving the lecture by tax advisor Artur Tim. He gave many practical examples. The best lecturer.
"Bardzo ciekawy sposób prowadzenia wykładu przez doradcę Artura Tima. Podawał wiele ciekawych przykładów praktycznych. Najlepszy wykładowca."
Trainings for Polish tax authorities
Fascinating way to give training, with graphical examples. A very accessible and communicable way to discuss tax issues. Perfect visualization of problems related to the withholding tax.
"Fascynujący sposób prowadzenia zajęć, z przykładami graficznymi. W bardzo przystępny i zrozumiały sposób omówione poszczególne zagadnienia. Świetnie zobrazowane zagadnienia związane z podatkiem u źródła."
Trainings for Polish tax authorities
For a particularly positive distinction deserves tax advisor Artur Tim. Mr. Artur Tim is a person, who is extraordinarily involved in a training. He can pass his huge knowledge through in a very accessible and interesting way, invoking tax regulations from whole across the world and stressing the historical evolution of these regulations.
"Na szczególnie pozytywne wyróżnienie zasługuje osoba doradcy podatkowego Artura Tim. Pan Artur Tim jest osobą, która jest zaangażowana w szkolenie w sposób ponadprzeciętny. Swoją ogromną wiedzę przekazuje w sposób bardzo przystępny i ciekawy, na tle zagadnień podatkowych i tle historycznym całego świata"
Trainings for Polish tax authorities
I really liked the very involved trainer – Mr. Artur Tim, his interesting way of presenting tax issues, broad knowledge, a skill to pass it through very easily, his good manners and modesty, stimulation of the participants’ activity, common thinking and solving problems.
"Bardzo zaangażowany prowadzący szkolenie – Pan Artur Tim, interesujący sposób przedstawienia problemów podatkowych, szeroka wiedza i umiejętność jej przekazywania, wysoka kultura osobista i skromność, pobudzanie aktywności uczestników, wspólnego myślenia i rozwiązywania problemów."
Trainings for Polish tax authorities
I particularly liked presenting legal norms in the international context – in relation to foreign legal orders or European Union law. Interconnection between laws, stressing significant differences between certain terms and results of these differences.
"Omówienie przepisów prawa w aspekcie międzynarodowym, to jest w powiązaniu z ustawodawstwem innych państw czy też prawa unijnego. Przenikanie się ustaw jak i podkreślenie istotnych różnic w definiowanych pojęciach i ich skutki."
Trainings for Polish tax authorities
Extraordinary trainer. Professionality, knowledge and involvement at the highest level.
"Wyjątkowy prowadzący. Profesjonalizm, wiedza, zaangażowanie na najwyższym poziomie."
Trainings for Polish tax authorities
The trainer passed knowledge through very professional! Trainings given exemplary!
"Wykładowca bardzo profesjonalnie przekazywał wiedzę! Wykłady przeprowadzone wzorowo."
Trainings for Polish tax authorities
Mr. Artur Tim gave training in a very interesting way. The content was presented with “illustrations”, created on-line during classes, what significantly increased the cognitive value of the training and positively influenced the way of gaining knowledge. Huge knowledge of Mr. Artur Tim and great way of leading a training – a lot of trivia, concerning discussed matters.
"Pan Artur Tim przeprowadził zajęcia w bardzo interesujący sposób. Przekazywane treści poparte były „ilustracjami” tworzonymi na bieżąco przez prowadzącego, co znacznie podnosiło walor poznawczy i wpływało na przyswojenie wiedzy. Ogromna wiedza p. Artura Tim i świetny sposób prowadzenia zajęć – mnóstwo ciekawostek dotyczących poruszanych zagadnień;"
Trainings for Polish tax authorities
I particularly enjoyed: Full commitment of the trainer and a way of passing knowledge through – very professional.
"Szczególnie podobało mi się: Pełne zaangażowanie prowadzącego oraz sposób przekazywania wiedzy – b. profesjonalny."
Trainings for Polish tax authorities
A lot of practical examples, resulting from the practice of norm application in the international context and in relation to legal orders of other countries.
"Dużo przykładów przytaczanych przez prowadzącego, wynikających z praktyki stosowania przepisów oraz porównanie z instytucjami prawnymi występującymi w innych krajach."
Trainings for Polish tax authorities
The training was led in a very interesting way. I liked particularly the huge knowledge of Mr. Artur Tim and a great form of their passing through.
"Szkolenie było prowadzone w sposób bardzo interesujący. Ogromna wiedza Pana Artura Tim i wspaniała forma jej przekazywania szczególnie mi się podobała."
Trainings for Polish tax authorities
Explaining legal norms in relation to the real-life cases, particularly interesting examples of the national courts and the Court of Justice of the European Union. Competition between Polish and foreign legal orders.
"Odnoszenie treści przepisów prawa do sytuacji życiowych, szczególnie interesujące przykłady z orzecznictwa sądów polskich oraz Trybunału unijnego, odniesienie regulacji polskich do obowiązujących w innych krajach."
Trainings for Polish tax authorities
Very good preparation of Mr. Artur Tim, huge knowledge of the topic and information about taxation in other jurisdictions.
"Bardzo dobre przygotowanie p. A. Tim, ogromna znajomość tematu i wiedza w zakresie opodatkowania w innych państwach."
Trainings for Polish tax authorities
COOPERATION AND CONTACT
Happy to help in cases of i.a.:
Feel free to contact me in English, German or Polish!
Currently: Viktualienmarkt 8, 80331 Munich, Germany
E-Mail: info (at) arturtim.com
Let us change the research world together and make it more practical-oriented! Happy to be a part of academical events and projects from the scope of:
I have a lot of research projects and topics to be discussed with other researchers. If you are interested in cooperation - feel free to contact me in English, German or Polish! You can of course use my YouTube Channel to teach students and show them the power of Tax Data Science!
Currently: Viktualienmarkt 8, 80331 Munich, Germany
E-Mail: info (at) arturtim.com