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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The last decade has witnessed significant changes in the regulations on internal auditing in the public finance sector.

Elżbieta Chojna-Duch | Bieniak Office

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 This book deals with whether the present legal framework of the EC provides a sufficient legal basis for an EU Tax or if an amendment to the Treaty is necessary.

IBFD This book is a unique publication that discusses the 37 most important tax treaty cases which were decided finnase judges in around the globe. We bring the presentation of footprints, impacts, legacies, quickly and directly. 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 publicznr with the international obligations undertaken in bilateral investment treaties.

The tax aspects of bilateral finqnse treaties, which, in most elbieat, provide the investor with the unique opportunity to directly initiate an international dispute settlement process — also known as investor-state dispute settlement — are often overlooked.

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. At the time of global economic problems, an improvement of public resources management has become especially vital. 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.

Taxation of Entertainers and Sportspersons Performing Abroad, comprising the proceedings and working documents of an annual seminar held cnojna Milan in Novemberis a detailed and comprehensive study on the taxation of highly mobile individuals engaged in the artistic and sports sectors.

Diverse themes make up the work such as urban regeneration, sustainability articulations, innovations, sports event chona, visions of official sponsors, the phenomenon of hospitality houses that can change the ‘sport’ embryo from the event to supporting actor in the future, among so many others.

This offers considerable tax concessions in comparison with employment. Inter-Disciplinary Press, This book addresses cross-cutting aspects of sport that engage important foundational questions. 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 fijanse for these intermediaries. Oficyna Prawa Polskiego, It is these ruptures and gaps this volume explores, contributing to a better understanding of the dcuh interconnections between global institutions and national identities.


This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.

Elżbieta Chojna-Duch

In their article, the 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. 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 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. IBFD,This book provides euch comprehensive analysis of the relationship between taxation and bilateral investment treaties.

They aim at indicating several problems in the application of internal audit that have not been settled in legal regulations. IBFD Tax harmonization or coordination of corporate taxation in the European Union is usually considered from two complementary points of view: 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 lubliczne an ambitious publication.

In both the UK and Poland, tax avoidance in personal service provision is a significant problem. 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 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.

Biografia Publikacje Konferencje Badania Kontakt. The book will be especially useful to sports professionals, sports organizations, tax experts and tax administrations in countries considering hosting the Olympics. 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 Ducy.

Shifting the borderline or raising the bar? 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 a thorough exchange of information.

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 book then moves to selected tax treaty issues.

JavaScript is turned off in your web browser. 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. This book uses the knowledge of a number of tax specialists of various domestic tax laws.


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.

Each chapter is composed of four items: 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 publicznee for effective risk management, elimination of irregularities and better management of resources.

It also constitutes a starting point for academic reflection on a core issue affecting the structure of corporate income taxation. Issues regarding the taxation of non-resident artist and sportsmen as well as rather technical concerns such as the deduction of expenses and the tax credit will be treated. It begins with a comparative analysis of the domestic tax regime of such individuals and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union.

This book presents a finande and detailed insight into the taxation of entertainers and sportspersons in an international context elbietx 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 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.

This book is a unique publication that discusses the 37 most important tax treaty cases which were decided by judges in around the globe.

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

The authors also publiczns to those changes in the regulations that brought about new challenges for practice and theory alike, in the field of both political duchh and audit methodology. Twenty-one national reports from countries across the globe have been compiled in this volume. Finanee 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.

Are they defined in the same way throughout Europe? Tax academics and tax practitioners, along with investment law academics and practitioners, provided their input. Oktober in Luxemburg sowie am 7. 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. This cuojna therefore provides a basis for tax policy decisions at a national and European level.