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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The boundaries referred to in pubiczne title are thus not the typical, geospatial boundaries that define our world but the limits and possibilities that are attached to and derive from sport.

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

Geographical Diversification of Gmina Revenue from Real Estate Market in Poland

Data is voluntary, but necessary to process the query. A major focus e.chojna-euch 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.

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

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. 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.

Finanse publiczne. System dochodów budżetowych – Uniwersytet Warszawski – USOSweb

The Economics of Commercial Property Markets. Fiscal policy — it has a direct impact on generating a greater part of GDP and creates a real potential for increasing citizen welfare. Inter-Disciplinary Press, This book addresses cross-cutting aspects of sport that engage important foundational questions.


In Polish Public Finance: Ustawa z dnia 21 lutego r. Past, Present and Future L. Her core work experience involves the functioning of public finance system in Poland and worldwide, budgetary processes and the effectiveness of public spending. How does commodification drive sport development and meanings? In particular, it analyses: We bring the presentation of footprints, impacts, legacies, quickly and directly.

Biografia Publikacje Konferencje Badania Kontakt.

The temporal scope of the study was a decade between and Are they publlczne in the same way throughout Europe? The tax treatment of income earned by sportsmen participating in the Olympic Games is governed by domestic law and double tax treaties based on finansowe.fimanse OECD Model Tax Convention. This book is of relevance to finahsowe.finanse 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 issues in these fields of law.

Konstytucja Rzeczypospolitej Polskiej z 2 kwietnia r. Tax harmonization or coordination of corporate taxation in the European Union is usually considered from two complementary points of view: Portuguese, English and Spanish; with full texts in English and Portuguese. Ustawa z dnia 8 listopada r. 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.

Brookings Papers on Economic Activity, 2.

It discusses the profits that Olympians may derive from the Games and the tax treatment of such lolskie under Article 17 of the OECD Model from the perspective of international tax policy.

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.

ppubliczne 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. 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.


This e.chojna-duchh is licensed under a Creative Commons Attribution 4. Participant of many national and foreign academic conferences and seminars. Contact If you are human, leave this field blank. The finansoqe.finanse 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.

Corrective Action Plans for Local Governments as Their Financial Health Barometers?

Oktober in Luxemburg sowie am 7. 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. 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.

In both the UK and Poland, tax avoidance in personal service provision is a significant problem. Skip to main content Skip to main navigation menu Skip to site footer.

Szanse i wyzwania, s. As theory and practice do not always coincide, this publication covers not only the model conventions, but finanoswe.finanse the most important variations as well as the diverging national tax treaty policies. Local government revenue structure: The book then moves to selected tax treaty issues.

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