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.

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Mega Events in Post-Soviet Eurasia. 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.

In particular, comparative research shows that despite the right to tax foreign sportsmen, host countries of the Olympic Games and football championships are increasingly ready to exempt the champions from income tax under one-off tax regimes.

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. Biografia Publikacje Konferencje Badania Kontakt. IBFD This book provides a unique and detailed insight into the taxation of entertainers and sportspersons in an international context.

Local government revenue structure: 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. The main research hypothesis was made that the community located in central and north-western Poland gain higher income from the real estate market, than other gminas. 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.

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 Festschrift celebrates the 75th birthday of Prof.

Finanse publiczne. System dochodów budżetowych – Uniwersytet Warszawski – USOSweb

Inspirationen des Sportrechts Klaus Vieweg ed. The commentaries are based on the perspectives of internationally renowned experts on each article with input from tax treaty experts from over 20 countries.


Who benefits from sport? Tax academics and tax practitioners, along with investment law academics and practitioners, provided their input. Ustawa z dnia 17 listopada r. Ustawa z dnia 8 listopada r.

Sinceworking for the public administration sector. Continuous activity both in science and business results in fiansowe.finanse publications and speeches at various conferences and events.

Ustawa z 27 sierpnia r. Participant of many national and foreign academic conferences and seminars.

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 and academics. The reader will have the opportunity to understand the tax related issues involved in the organization of a multinational event such as a football championship and a music festival. What boundaries determine fan and participant? The book should be especially useful to professional contractors, intermediaries, agencies and publicznne tax advisers.

This book deals with whether the present legal framework of the EC provides a sufficient legal basis for an E.cgojna-duch Tax or if an amendment to the Treaty is necessary. The book will be especially useful to sports professionals, sports organizations, tax experts and tax administrations in countries considering hosting the Olympics.

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.

In both the UK and Poland, tax avoidance in personal service provision is a significant problem. The Economics of Commercial Property Markets. A major focus is the 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.

Shifting the borderline or raising the bar?

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

The implementation of corrective action plans in local government units LGUs takes place in the situation when they are unable to draw up a Multiannual Financial Forecast or the budget complying with the principles set out in Article of the Public Finance Act UFP. I have been informed that I have the right to access my data, the possibility of correcting them and requesting the cessation of their processing.

Article 17 of the OECD Model provides an exceptional allocation rule that polsmie the Olympic host state an unlimited right to tax income earned by athletes in the territory of that state. The conducted analysis shows that the adopted legislative solutions regulating the implementation of corrective action plans are inconsistent and their effectiveness is not fully satisfactory. Active participation in scientific and professional conferences, both international and Polish.


The data analysis was conducted by means of statistical and econometric methods. This book addresses cross-cutting aspects of sport that engage important foundational questions. 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. Brookings Papers on Economic Activity, 2. 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.

De Gruyter – Sciendo. This book is finansowe.flnanse relevance to practitioners and academics working in tax law and international investment law, as well as students doing research and all who have an interest in the most current issues in these fields of law.

Corrective Action Plans for Local Governments as Their Financial Health Barometers?

finansowe.finane In she completed her doctorate at the Warsaw School of Economics. Taxation of Entertainers and Sportspersons Lolskie 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.

The analyses focused on the following three groups of revenue from a real estate market: IBFD 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 years —, there was a six-fold increase in the number of LGUs which were obliged to implement these plans. However, little attention e.chojnaduch been paid so far to a more basic question which is at the core of tax theory: