Chojna-Duch, E. (). Prawo finansowe. Finanse publiczne. Warszawa: Zasady polskiego prawa dochodów samorządu terytorialnego. E. Chojna-Duch, H. Litwińczuk, “Prawo finansowe”. W. Misiąg, E. Malinowska- Misiąg, “Finanse publiczne w Polsce”. S. Owsiak, “Finanse publiczne”. Learning. e-mail: [email protected] Wojciech .. system that de nes their income sources (Patrzałek, ; Chojna-Duch, ), the limits of. their nancial .. Finanse publiczne. Warszawa: Zasady polskiego prawa dochodów samorządu terytorialnego. Prawo finansowe. Finanse.

Author: Fauktilar Taushura
Country: Spain
Language: English (Spanish)
Genre: Career
Published (Last): 10 July 2018
Pages: 355
PDF File Size: 20.77 Mb
ePub File Size: 6.67 Mb
ISBN: 662-8-91024-216-7
Downloads: 45079
Price: Free* [*Free Regsitration Required]
Uploader: Tojadal

In the years —, there was a six-fold increase in the number of LGUs which were obliged to implement these plans. It covers the 37 most important tax treaty cases which were decided in around the world. Vol 26 No 4 Such a combination will give the reader a good overview of the different tax models that are used in countries such as Switzerland, Austria, France, the Netherlands, Canada, Spain, Russia, Poland and Ireland.

According to the Commission the adoption of a tax at the EU level would make it possible to overcome the main drawbacks of the current own resources system, i. Past, Present and Future L. The issue of tax avoidance by multinationals has become one of the main topics in international politics and taxation, as can be seen when contemplating the current efforts on base erosion and profit shifting and the international advance on a thorough exchange of information.

The metropolis governs the world. Palgrave Macmillan The edited volume explains why sport mega events can be discussed from the viewpoint of politics and power, and what this discussion can add to the existing scholarship on political regimes, international norms, national identities, and cultural narratives.

Tax academics and tax practitioners, along with investment law academics and practitioners, provided their input. How does commodification drive sport development and meanings? This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.

However, little attention has been paid so far to a more basic question which is at the core of tax theory: Schulthess, This book uses the knowledge of a number of tax specialists of various domestic oplskie laws. Taxation of International Sportsmen provides a 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.


Sincehabilitated doctor of economic science in the field of e.chonna-duch.

Sport encompasses far more than the elite and professional levels that generate mass passions and large bank accounts, and impacts individuals in varying ways. This book uses the knowledge of a number of tax specialists of various domestic tax laws.

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

In both the UK and Poland, tax avoidance in personal service provision is a significant problem. For over 20 years active participant in the scientific conferences on finance. Oficyna Prawa Polskiego, poprzednie wydania, Ewa Lotko, Urszula K. 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.

Finanse publiczne. System dochodów budżetowych – Uniwersytet Warszawski – USOSweb

These two perspectives structure the debate on whether EU Member States, and more broadly states belonging to the same economic area, should harmonize or coordinate their policies on tax matters. This book presents a unique and detailed insight into the taxation of entertainers and sportspersons in an international context and is therefore an essential reference source for international tax students, practitioners e.chojna-dych academics.

Taxation of Entertainers and Sportspersons Performing Abroad, comprising the proceedings and working documents of an annual seminar held in Milan in Novemberis a detailed and comprehensive study on the taxation of highly mobile individuals engaged in the artistic and sports sectors. IBFD,This book provides a comprehensive analysis of the relationship between taxation and bilateral investment treaties. Inter-Disciplinary Press, This book addresses cross-cutting aspects of sport that engage important foundational questions.

Ustawa z dnia 17 listopada r. Issue 1 First Online: The Case of Poland pibliczne. Biografia Publikacje Konferencje Badania Kontakt. The current rules of international law relating to the taxation of income of sportsmen do not fulfil their functions in the context of international sports mega-events.

Oktober in Luxemburg sowie am 7.

Rachunki dochodów własnych jednostek budżetowych | Lenio | Prawo Budżetowe Państwa i Samorządu

Real Estate and Macroeconomy. Fiscal policy — it has a direct impact on generating a greater part of GDP and creates a real potential for increasing citizen welfare. This publiczn addresses cross-cutting aspects of sport that engage important foundational questions. Vol 20 No 4 Diverse themes make up the work such as urban regeneration, sustainability finabsowe.finanse, innovations, sports event brands, visions of official sponsors, the phenomenon of hospitality houses that can change the ‘sport’ embryo from the event to supporting actor in the future, among so many others.


This book examines the in applicability of Article 17, with its source-based taxation, to income earned by sportsmen from their participation in 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.

Indeed, fiscal measures developed in the current practice of organizing major sports tournaments are inconsistent and often incompatible with the general principles of international law and domestic law of the host countries. The boundaries referred to in the title are thus not the typical, geospatial boundaries that define our world but the limits and possibilities that are attached to and derive from sport.

The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes. The temporal scope of the study was a decade between and Tax harmonization or coordination of corporate taxation in the European Union is usually considered from two complementary points of view: Portuguese, English and Spanish; with full texts in English and Portuguese. In the UK, the controversial tax legislation colloquially referred to as IR35, has particularly affected the IT industry by significantly reducing the tax benefits for contractors who provide their services through a personal service company.

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. The general report elaborates extensively on issues connected with tax carve-out provisions in bilateral investment treaties and the arbitration of tax matters.