Redaktorzy Wydawnictwa: Elżbieta Kożuchowska, Aleksandra Śliwka .. Rafał Nagaj: Analiza finansów publicznych w Polsce i Unii Europejskiej w Chojna- Duch E., Podstawy finansów publicznych i prawa finansowego, LexisNexis Polska. Elżbieta Rychłowska-Musiał: New debt issue in a competitive environ- .. Chojna -Duch E., Podstawy finansów publicznych i prawa finansowego, LexisNexis. The responsible person for the syllabus content: Dr Elżbieta Słabińska. The goals of study: Focusing on .. Denek E., Finanse publiczne, Warszawa 3. Domaszewicz R. .. E. Chojna-Duch: Polskie prawo finansowe. Finanse publiczne.

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Who benefits from sport?

In their article, the authors refer to the act on public finance, as well as other selected issues such as, for example, the independence of the auditor, and to the act on auditing in the government administration that used to be in force until recently. The book will be especially useful to sports professionals, sports organizations, tax experts and tax administrations in countries considering hosting the Olympics.

IBFD This book analyses the tax treatment of income received from participation in international sports competition and the extent to which double tax treaty provisions based on article 17 of the OECD Model Tax Convention can be used to regulate the taxation of international sportsmen in the context of sports mega-events. This book analyses the tax treatment of income received from participation in international sports competition and the extent to which double tax treaty provisions based on article 17 of the OECD Model Tax Convention can be used to regulate the taxation of international sportsmen in the context of sports mega-events.

Contributing authors discuss cultural, political, and economic strategies of host governments, examining them from the vantage point of an increasing shift of the global sport industry to non-Western countries.

Elżbieta Chojna-Duch

Inter-Disciplinary Press, This book addresses cross-cutting aspects of sport that engage important foundational questions. It is the first time that such joint research has been conducted on an international scale on this fundamental topic and it has given rise to an ambitious publication.

This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics. The book then moves to selected tax treaty issues.

They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe is a valuable reference tool for anyone interested in tax treaty case law.


IBFD This book is a unique publication that discusses the 37 most important tax treaty cases which were decided by judges in around the globe.

By weaving all these aspects together, chojnw combination with seamless links to the IBFD Tax Research Platform, IBFD choina tax practitioners — from the advisory and corporate sector, government and the judiciary, treaty negotiation and academic departments — a rich tapestry of information unmatched by any existing product. A major focus is elbiefa attitude taken towards tax matters in the bilateral investment treaties of reporting countries, as is the relationship between double tax treaties and bilateral investment treaties.

The increasing number of tax-related investment disputes is a clear indicator of an urgent need to identify and examine the issues emerging in this area in an academic context. IBFD The contributions from 35 renowned tax experts in this volume show how the practical problems in European and international tax law are of constantly growing significance in a globalizing world.

As theory and practice do not always coincide, this publication covers not only the model conventions, but also the most important variations as well as the diverging national tax treaty policies. Comparative law shows that the conditions that must be met in order to be subject to corporate income tax are very different from one country to another.

Issues regarding the taxation of non-resident artist and sportsmen as well as rather technical concerns such as the deduction of expenses and the tax credit will be treated.

It also constitutes a starting point for academic reflection on a core issue affecting the elvieta of corporate income taxation. Tax academics and tax practitioners, along with investment law academics and practitioners, provided their input.

This book deals with whether the present legal framework elibeta the EC provides a sufficient legal basis for an EU Tax or if an amendment to the Treaty is necessary. The authors also refer to those changes in the regulations that brought about new challenges for practice and theory alike, in the field of both political issues and audit methodology. The tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process — also known as investor-state dispute settlement — are often overlooked.

The systematic structure of each case allows easy and efficient comparison of the varying publiczn and interpretation of tax treaties in different regimes. What boundaries determine fan and participant?

Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices by various states, including Argentina, Australia, Austria, Belgium, Canada, France, Germany, Italy, the Netherlands, Poland, Portugal, Spain, Switzerland, the United Kingdom and the United States. Sport encompasses far more than the elite and professional levels that generate mass passions and large bank accounts, and impacts individuals in varying ways.


At the time of global economic problems, an improvement of public resources management has become especially vital. Taxation of International Sportsmen provides dich detailed analysis of the tax breaks offered to non-resident players to supplement or even replace article 17 of the OECD Model and national law based on it.

This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. GTTC gives a complete picture of the realities of everyday international tax treaty practice and also includes recent instruments such as tax information exchange agreements TIEAs.

Article 17 of the OECD Model provides an exceptional allocation rule that gives the Olympic host state an unlimited right to tax income earned by athletes in the territory of that state.

Publikacje – Książki – Karolina Tetłak

Publizcne des Sportrechts Klaus Vieweg ed. However, little attention has been paid so far to a more basic question which is at the core of tax theory: This book considers how tax authorities in the two countries have tackled these forms of tax avoidance by conferring quasi-employment status on individuals who would be regarded as employees had it not been for these intermediaries.

Are they defined in the same way throughout Europe? All contributions are presented with summaries in three languages: According to the Commission the adoption finansr a tax at the EU level would make it possible to overcome the main drawbacks of the current own resources system, i.

Elżbieta Chojna-Duch | Bieniak Office

Portuguese, English and Spanish; with full texts in English and Portuguese. Twenty-one national reports from countries across the globe have been compiled in this volume. Oficyna Prawa Polskiego, Biografia Publikacje Konferencje Badania Kontakt. The book should be especially useful to professional contractors, intermediaries, agencies and their tax advisers. It discusses the profits that Olympians may derive from the Games and the tax treatment of such profits under Article 17 of the OECD Model from the perspective of international tax policy.