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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Geographical Diversification of Gmina Revenue from Real Estate Market in Poland
IBFD,This book provides a comprehensive analysis of the relationship between taxation and bilateral investment treaties. In particular, it analyses: User Account Sign in to save searches and organize your favorite content.
GTTC gives a complete picture of praqo realities of everyday international tax treaty practice and also includes recent instruments such as tax information exchange agreements TIEAs. Sincehabilitated doctor of economic science in the field of finance.
Corrective Action Plans for Local Governments as Their Financial Health Barometers?
Sport encompasses far more than the elite and professional levels that generate mass passions e.chljna-duch large bank accounts, and impacts individuals in varying ways. Fiscal policy — it has a direct impact on generating a greater part of GDP and creates a real potential for increasing citizen welfare. 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.
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.
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. Indeed, fiscal measures developed in the current practice of organizing major sports polkie are inconsistent and often incompatible with the general principles of international law and domestic law of the host countries. 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.
Moreover, it takes a closer look at the compatibility of an EU Tax with the financial systems of the Member States and the administrative handling of such a tax. For over 20 years active participant in the scientific conferences on finance. 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 e.chojna–duch be used to regulate the taxation of international sportsmen in the context of sports mega-events.
Rachunki dochodów własnych jednostek budżetowych | Lenio | Prawo Budżetowe Państwa i Samorządu
The Case of Poland pp. Twenty-one national reports from countries across the globe have been compiled in this volume.
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. 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 out in Article of the Public Finance Act UFP.
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 e.cyojna-duch law. Issue 1 First Online: The tax aspects of bilateral investment treaties, which, in most e.chojna-dkch, 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 analyses the tax treatment of income received from participation in international sports competition and the extent to which double tax treaty praow based on article pubkiczne of the OECD Model Tax Convention can be used to regulate the taxation of international sportsmen in the context of sports mega-events.
Szanse i wyzwania, s. 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.
Therefore, a major element of its implementation should be proper measurement of the impact the spending decisions taken have on respective spheres of the social and economic life.
Vol pollskie No 4 Sinceworking for the public administration sector.
This book is of relevance to practitioners and academics working in tax law and international investment law, as well as students doing research and all who have an interest in the most current finaneowe.finanse in these fields of law. Real Estate and Macroeconomy. This peer-reviewed cutting edge publication is authored by world-class academics and tax professionals.
Publikacje – Książki – Karolina Tetłak
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. 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 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. This book is a unique publication that discusses the 37 most important tax treaty cases which were decided by judges in around the globe.