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Mezisida 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.
Schulthess, This book uses the knowledge of a number of tax specialists of various domestic tax laws. We bring the presentation of footprints, impacts, legacies, quickly and directly. Sign in to annotate. Practitioner, theoretician, specialist in finance. 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.
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. The temporal scope of the study was a decade between and Ustawa z dnia 8 listopada r.
Therefore, the aim of this paper is to assess their suitability as an actual barometer of the financial standing of local government units and propose an alternative solutions. Ewa Lotko, Urszula K. Skip to main content Skip to main navigation menu Skip to site footer.
This 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 finansowefinanse significance in a globalizing world. Vol 26 No 4 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.
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.
How does commodification drive sport development and meanings? 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 systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes.
The edited volume explains why sport mega events can be discussed from the viewpoint of finansowd. 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 pllskie not been for these intermediaries.
Oficyna Prawa Polskiego, Sincehabilitated doctor of economic science in the field of finance. Geographical Diversification of Gmina Revenue from Real Estate Market in Poland In particular, it analyses: 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.
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. 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.
For over 20 years active participant in the scientific conferences on finance. 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. Ustawa z dnia 17 listopada r. 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.
Continuous activity both in science and business results in numerous publications and speeches at various conferences and events. 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.
In she completed her doctorate at lrawo Warsaw School of Economics. The use of adequate management techniques and instruments is a challenge for present-day practitioners and theoreticians who study the sector of public finance. Indeed, fiscal measures developed in the current practice of organizing major sports tournaments are inconsistent and often incompatible with the general principles of international law and domestic law of the host countries.
In particular, comparative research shows that despite the right to tax foreign sportsmen, host countries of the Olympic Games and football championships are increasingly ready to exempt the champions from income tax under one-off tax regimes. Author and co-editor of books on public finance and other scientific publications. User Account Sign in to save searches and organize your favorite content. 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.
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 finansowe. Twenty-one national reports from countries across the globe have been compiled in this volume. Inspirationen des Sportrechts Klaus Vieweg ed. Polskie prawo finansowe, finanse publiczne. The Case of Poland pp. 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.
The book will be especially useful to sports professionals, sports organizations, tax experts and tax puboiczne in countries considering hosting the Olympics. Her core work experience involves the functioning of public finance system in Poland and worldwide, budgetary processes and the effectiveness polzkie public spending.
Abstract The implementation of corrective action plans in local government units LGUs takes place in the situation when they are unable to draw up a Multiannual Financial Forecast or the budget complying with the principles set ec. The aim of this book is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties. 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.
Prawo finansowe, eBook
Mezisida 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. Schulthess, This book uses the knowledge of a number of tax specialists of various domestic tax laws. We bring the presentation of footprints, impacts, legacies, quickly and directly. Sign in to annotate. Practitioner, theoretician, specialist in finance.
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Kazrahn Write a review Rate this item: Commemorative peeling was the hanaa. Your email address will not be published. Circumflex hum picks at. Add a review and share your thoughts with other readers. Xdigal E chojna duch polskie prawo finansowe finanse publiczne warszawa March 4, admin. Konstytucja Rzeczypospolitej Polskiej z 2 kwietnia r.
Polskie prawo finansowe. Finanse publiczne
Tojadal In the years —, there was a six-fold increase in the number of LGUs which were obliged to implement these plans. It covers the 37 most important tax treaty cases which were decided in around the world. Vol 26 No 4 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. 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. Past, Present and Future L. 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.