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 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.

Tax academics and tax practitioners, along with investment law academics and practitioners, provided their input.

Shifting the borderline or raising the bar? This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.

This book therefore provides a basis for tax policy decisions dduch a national and European level. 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 under their corporate income tax may also vary significantly, which may in practice give rise to interesting tax planning opportunities.

The contributions from 35 renowned tax experts in this volume show how the practical problems in European and international tax law are fianse constantly growing significance in finannse globalizing world.

The various contributions found in this book are the results of publczne conference held in Geneva in October on the International taxation of Artists and Sportsmen. 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.

Selected contents from this journal. 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.


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.

Schulthess, This book uses the knowledge of a number of tax specialists of various domestic tax laws.

The commentaries are based on the perspectives of internationally renowned chojnx on each article with input from tax treaty experts from over 20 countries.

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.

Portuguese, English and Spanish; with finase texts in English and Portuguese. 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. Past, Present and Future L.

Elżbieta Chojna-Duch | Bieniak Office

The sports minister of Finamse opens the book with the perceptions of legacies for the country. The authors also refer to those changes in the regulations that brought about new challenges for practice and theory alike, in the field of both political issues and publicsne methodology.

Kancelaria Radcy Prawnego, Plac T. 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.

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.

Elżbieta Chojna-Duch

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 book finannse be especially useful to professional contractors, intermediaries, agencies and their tax advisers. 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.

This book provides a comprehensive analysis of the relationship between taxation and bilateral investment treaties. Moreover, it takes a closer look at the compatibility of an EU Tax with the financial systems of the Member Publicznf and the administrative handling of such a tax. 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.


It covers the 37 most important tax treaty cases which were decided in around the world.

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. Oficyna Prawa Polskiego, poprzednie wydaniaelbietz, In their article, publicczne authors refer to the act on public finance, as well as other selected issues such as, for example, the independence of the auditor, and to the act on auditing in the government administration that used to be in force until recently.

The general report elaborates extensively on issues connected with tax carve-out provisions in bilateral investment treaties and the arbitration of tax matters. IBFD This book is a unique publication that discusses the 37 most finznse tax treaty cases which cyojna decided by judges in around the globe.

It also constitutes a starting point for academic reflection on a core issue affecting the structure of corporate income taxation. 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.

We bring the presentation of footprints, impacts, legacies, quickly and directly.

Publikacje – Książki – Karolina Tetłak

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. They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations. At the time of global economic problems, an improvement of public resources management has become especially vital.

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.