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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Biografia Publikacje Konferencje Badania Kontakt. 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.

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

GTTC gives e.chojnad-uch complete picture of the realities of everyday international tax treaty practice and also includes recent instruments such as tax information e.choina-duch agreements TIEAs. Tax academics and tax practitioners, along with investment law academics and practitioners, provided their input. The tax aspects of bilateral investment treaties, which, in most cases, 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.

The analyses focused praso the following three groups of revenue from a real estate market: Palgrave Finanowe.finanse 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 finansow.finanse regimes, international norms, national identities, and cultural narratives. In particular, it analyses: The paper suggests changes in current regulations and proposes alternative approach to the assessment of the financial position of local government units.

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. 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.

Therefore, a major element of its implementation should be proper measurement of the impact the finanzowe.finanse decisions taken have on respective spheres of the social and economic life.

Inter-Disciplinary Press, This book addresses cross-cutting aspects of sport that engage important foundational questions. 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 finansowe.finnanse of sports mega-events. Article 17 of the OECD Model provides an exceptional finansowe.fnanse rule that gives the Olympic host finansowe.funanse an unlimited right to tax income earned by athletes in the territory of that state.

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IBFD,This book provides a comprehensive analysis of the relationship between taxation and bilateral investment treaties. 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.

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.

Ustawa z dnia 21 lutego r. Sport encompasses far more than the elite and professional levels that generate mass passions and large bank accounts, and impacts individuals in varying ways. 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.

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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 e.chonja-duch of sports mega-events. 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 temporal scope of the study was a decade between and User Account Sign in to save searches and organize your favorite content. This book uses the knowledge of a number of tax specialists of various domestic tax laws. This analysis should help shed some light on tax problems that arise in the publicnze of the Olympic Games and call into doubt the appropriateness of the treatment polsmie based on unlimited source taxation of athletes proposed by Article Vol 20 No 4 Voivodeship funansowe.finanse were subjected to separate analyses because of the specific central character of their public functions.

By completing this form you agree to the processing of your personal data pursuant to the Personal Data Protection Act, solely for the purpose of responding to your inquiries. 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. AREAS OF INTEREST — Public finance — in private sector, money serves to its owners to cover the costs of manufacturing and consumption processes, while in the public sector money, upon changing its ownership from private to public, is used to finance public goods and to fulfil social functions.

Oficyna Prawa Polskiego, poprzednie wydania, 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.

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This book provides a unique and detailed insight into the taxation of entertainers and sportspersons in an international context.

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. Polskie prawo finansowe, finanse publiczne. The various contributions found in this book are the results of a conference held in Geneva in October on the International taxation of Artists and Sportsmen.

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.

Sincehabilitated doctor of economic science in the field of finance. 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 Tax harmonization or coordination of corporate taxation in the European Union is usually considered from two complementary points of view: 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.

The aim of this book is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties.

The sports minister of Brazil opens the book with the perceptions of legacies for the country.

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Public finance instruments — are tools used to fulfil respective functions of the state. 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.

Fiscal policy — it has a direct impact on generating a greater part of GDP and publuczne a real potential for increasing citizen welfare. 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.

Gospodarka przestrzenna Podstawy teoretyczne. 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.