Taxation Law Research Programme (TLRP):

Tax Controversies at the Intersection of the Key Mega Trends: Digitalization and Energy Transition

REGISTER NOW

Mega trends are strategic forces—often perceived as threats—that shape our present and future in ways that are difficult to reverse, much like the slow but inexorable movement of a glacier. Properly recognizing these mega trends can lend greater clarity to an otherwise uncertain future. During the HKU Faculty of Law’s webinar “Tax Controversies at the Intersection of the Digitalization and Energy Transition”, Professor Błażej Kuźniacki will examine the relationship between taxation and the two such trends, which seem to many experts in geopolitics as the most consequential for the possible futures of humanity: (1) digitalization of global economy (connected with technological disruption); and (2) energy transition (connected with climate change).

Speaker:

Professor Błażej Kuźniacki holding academic positions of Professor of Law at the Lazarski University and External Senior Research Affiliate at the Singapore Management University – Centre for Digital Law and Ph.D. in Law from the University of Oslo, Błażej is a peripatetic scholar and tax practitioner. He also is the award-winning author of more than 150 scientific publications with national and global coverage, including four books, e.g., “Beneficial Ownership in International Taxation” (2022) for which he was awarded with the International Fiscal Association Mitchell B. Carroll Prize in 2023.

Many authoritative sources, e.g. apex courts in Brazil, Switzerland and Poland, the OECD, the WBG and the CIAT cite Błażej’s work to support their reasoning. He speaks frequently on tax, investment and trade related disputes, next to his practice in these fields, including expert witness’s opinions and acting as special counsel. He also conducts research and lectures on AI and cybersecurity in tax domain.

In academic year 2026-2027, Błażej will hold a position of Michigan International & Comparative Law Research Scholar as a holder of the Fulbright Senior Award at the Center for International and Comparative Law – University of Michigan Law School. His research project focuses on the intersection of power to tax and international investment protection.

Chair: Professor Wilson Chow, AIIFL Fellow and Associate Professor HKULAW