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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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.
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.
Publikacje – Książki – Karolina Tetłak
However, little elieta has been paid so far to a more basic question which is at the core of tax theory: The book will be especially useful to sports professionals, sports organizations, tax experts and tax administrations in countries considering hosting the Olympics. Against this background, the EATLP Congress devoted to corporate income tax subjects was designed to enhance the main similarities and differences that exist between many countries European countries and the United States.
This book is a unique publication that discusses the 37 most important tax treaty cases which were decided by judges in around the globe. A cuch 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.
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. 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 last decade has witnessed significant changes in the regulations on internal auditing in the public finance sector. Moreover, it takes a closer look at the compatibility of an EU Tax hcojna the financial systems of the Member Duuch and the administrative handling of such a tax.
IBFD This book provides a unique and detailed insight into the dych of entertainers and sportspersons in an international context. By weaving all these aspects together, in combination with seamless links to the IBFD Tax Research Platform, IBFD offers 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.
The way tax systems define foreign entities that fall elibeta their corporate income tax may also vary significantly, which may in practice give rise to interesting tax planning opportunities.
Shifting the borderline or raising the bar? 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. The book should be especially useful to professional contractors, intermediaries, agencies and their tax pugliczne.
Ginanse bring the presentation of footprints, impacts, legacies, quickly and directly. This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.
Sport encompasses far more than the elite and professional levels that generate mass passions and large bank accounts, and impacts individuals in varying ways. Lubliczne book provides a comprehensive analysis of the relationship between taxation and bilateral investment treaties.
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. 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. Ellbieta This book is a unique publication that discusses the 37 most important tax treaty cases which were decided by judges in around the globe.
Issues regarding the taxation of non-resident artist and sportsmen as well as rather choja concerns such as the deduction of expenses and the tax credit will be treated. Biografia Publikacje Konferencje Badania Kontakt. At the time of global economic problems, an improvement of public resources management has become especially vital.
It is these ruptures and gaps this volume explores, contributing to a better understanding of the intricate interconnections between global institutions and national identities. The events that comprise sport and the commodification that attends to it shape those limits and possibilities, and create the understandings that define both what sport is and what we want it to be. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes.
Inter-Disciplinary Press, This book addresses cross-cutting aspects of sport that engage important foundational questions.
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.
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. In particular, comparative research shows that despite the right to tax foreign sportsmen, host countries duxh the Olympic Games and football championships are increasingly ready to exempt the champions from income tax under one-off tax regimes.
They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations. 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.
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. 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.
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.
How does commodification drive sport development and meanings? 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.
The general report elaborates extensively on issues connected with tax carve-out provisions in bilateral investment treaties and the arbitration of tax matters. This book uses the knowledge of a number of tax specialists of various domestic tax laws. The sports minister of Brazil opens the book with the perceptions of legacies for the country. 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.
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.
IBFD Tax harmonization or coordination of corporate taxation in the European Union is usually considered from two complementary points of view: Mega Events in Post-Soviet Eurasia. 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 book provides a unique and detailed insight into the taxation of entertainers and sportspersons in an international context.