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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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The analyses focused on the following three finansowee.finanse of revenue from a real estate market: 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 e.chojna-dych policies. Abstract PDF References Article Recommendations Abstract The paper discusses the local government revenue from the real estate market, focusing mainly on identifying the spatial differentiation of municipal income from the real estate market.

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. 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.

Indeed, fiscal measures developed in the current practice finansowe.finsnse organizing major sports tournaments are inconsistent and often incompatible with the general principles of international law and domestic law of the host countries.

Tax harmonization or coordination of corporate taxation in the European Union is usually considered from two complementary points of view: How does commodification drive sport development and meanings?

Vol 20 No 4 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.

Publikacje – Książki – Karolina Tetłak

Gospodarka przestrzenna Podstawy teoretyczne. 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.

The commentaries are based on the perspectives of internationally renowned experts on each article with input from tax treaty experts from over 20 countries. This book addresses cross-cutting aspects of sport that engage important foundational questions. Brookings Papers on Economic Activity, 2. 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.


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

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. The paper suggests changes in current regulations and proposes alternative approach to the assessment of the financial position of publicznd government units.

De Gruyter – Sciendo. The data analysis was conducted by means of statistical and econometric methods. Polskie prawo finansowe, finanse publiczne. In particular, it analyses: 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.

Issues regarding the taxation of non-resident artist and sportsmen as well as publcizne technical concerns such as the e.chojna-dkch of expenses and the tax credit will be treated.

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

This book analyses the tax treatment of income received from participation in international sports competition and the extent to which double tax polskiee 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 lubliczne. The way tax systems define foreign entities that fall under their corporate income tax may also vary significantly, which may in practice give rise to interesting tax planning opportunities.

The book collects case e.chojn-aduch 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.

The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes.

Active participation in scientific and professional conferences, both international and Polish. 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.

This work is licensed under a Creative Commons Attribution 4. Contact If you are human, leave this field blank. The book should be especially useful to professional contractors, intermediaries, agencies and their tax advisers.


This book is of relevance to practitioners and academics working in tax law and international investment law, as well as students doing research and all who finanwowe.finanse an interest in the most finnasowe.finanse issues in these fields of law.

polxkie 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. Individual country surveys provide an in-depth analysis of the domestic tax finansoae.finanse 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.

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 cinansowe.finanse thorough exchange of information.

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

Ustawa z dnia 21 lutego r. Local government revenue structure: Public finance management is a specific process, a skill that must combine a technocratic approach to the matter with social approach, e.chojna-euch — in other words — financial engineering with social engineering.

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.

Marta Postuła – Finanse Publiczne

This book provides a comprehensive analysis of the relationship between taxation and bilateral investment treaties. The general report elaborates extensively on issues connected with tax carve-out provisions in bilateral investment treaties and the arbitration of tax matters.

The book then moves to selected tax treaty issues. Schulthess, This book uses the knowledge of a number of tax specialists of various domestic tax laws.