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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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. It covers the 37 most important tax treaty cases which were decided in around the world.
We bring the presentation of footprints, impacts, legacies, quickly and directly. Twenty-one national reports from countries across the globe have been compiled in this volume. 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.
How does commodification drive sport development and meanings? 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. The book collects case studies written by insiders from different countries of post-Soviet Eurasia that have recently hosted— or intend to host in the future —sporting events of a global scale.
Publikacje – Książki – Karolina Tetłak
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. 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.
This analysis should help shed some light on tax problems that arise in the context of the Olympic Games and call into doubt the appropriateness of the treatment model based on unlimited source taxation of athletes proposed by Article 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.
Oktober in Luxemburg sowie am 7. All contributions are presented with summaries in three languages: 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.
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. In addition to the national aspects, the book also outlines global trends and best practices, and in doing so it aims to analyse the consistency of existing policies with the international obligations undertaken in bilateral investment treaties.
However, little attention has been paid so far to a more basic question which is at the core of tax theory: The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes.
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. The book should be especially useful to professional contractors, intermediaries, agencies and their tax advisers.
They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations. 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.
According to the authors of the article, new challenges in the field should concentrate, inter alia, on a better protection of budgets against the effects of the crisis, which should allow for effective risk management, elimination of irregularities and better management of resources. 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.
In both the UK and Poland, tax avoidance in personal service provision is a significant problem. Turn it on to take full advantage of this site, then refresh the page. This book therefore provides a basis for tax policy decisions at a national and European level.
Another issue is the conformity of an EU Tax with the fundamental freedoms and the question whether the introduction of a tax at the EU level can lead to double taxation problems. The sports minister of Elgieta opens the book with the perceptions of legacies for the country.
Elżbieta Chojna-Duch | Bieniak Office
Moreover, it takes elbieha closer look at the compatibility of an EU Tax with the financial systems of the Member States and the administrative handling of such a tax. The commentaries are based on the perspectives of internationally renowned experts on each article with input from tax treaty experts from over 20 countries. 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.
This book provides a unique and detailed insight into the taxation of entertainers and sportspersons in an international context. Elbiieta tax treatment of income earned by sportsmen participating in the Olympic Games is finajse by domestic law and double tax treaties based on the OECD Model Tax Convention.
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.