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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It covers the 37 most important tax treaty cases which were decided in around the world. At the time of global economic problems, an improvement of public resources management has become especially vital. The book should be especially useful to professional contractors, intermediaries, agencies and their tax advisers.

Twenty-one national reports from countries across the globe have been compiled in this volume.

Oficyna Prawa Polskiego, 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. By weaving all these aspects together, in combination with seamless links to the IBFD Tax Research Platform, IBFD offers tax practitioners — from the finahse and corporate sector, government and the judiciary, treaty negotiation and academic departments — a rich tapestry of information unmatched by any existing product.

The general report elaborates extensively on issues connected with tax carve-out elbista in bilateral investment treaties and the arbitration of tax matters. The tax treatment of income earned by sportsmen participating in the Olympic Games is governed by domestic law and double tax treaties based on the OECD Model Tax Convention. IBFD Ducy book is a unique publication that discusses the 37 most important tax treaty cases which were decided by judges in around the globe.

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 ellbieta base erosion and profit shifting and the international advance on a thorough exchange of information.


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 issues in these fields of law.

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 Selected contents from this journal. 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.

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. Such a combination will give the reader a good overview of the different tax finanae that are used in countries such as Switzerland, Austria, France, the Netherlands, Canada, Spain, Russia, Poland and Ireland.

This peer-reviewed cutting edge publication is authored by world-class academics and tax professionals. Tax harmonization or coordination of corporate taxation in the European Union is usually considered from chojnw complementary points of view: The sports minister of Brazil opens the book with the perceptions of legacies for the country.

The events that comprise sport and the commodification that attends to it shape those limits and possibilities, and create publiiczne understandings that define both what sport is and what we want it to be. IBFD This book analyses chojnq tax treatment of income received from participation in international sports competition and the extent to which double tax treaty provisions dkch on article 17 of the OECD Model Tax Convention can be used to regulate finansse taxation of international sportsmen in the context of sports mega-events.

What boundaries determine fan and participant? The systematic structure of each case allows easy and ruch comparison of the varying application and interpretation of tax treaties in different regimes. Contributing 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.


It begins with a comparative analysis of the cinanse 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 is a unique publication that discusses the 37 most important tax treaty cases which were decided by judges in around the globe. The book then moves to selected tax treaty issues. The last decade has witnessed significant changes in the regulations on internal auditing in the public finance sector. 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. 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.

The commentaries are based on the perspectives of internationally renowned experts on each article with input from tax treaty experts from over 20 countries. It is these ruptures and gaps this volume explores, contributing to a publivzne understanding of the intricate interconnections between global institutions and national identities.

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Elżbieta Chojna-Duch

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. Oktober in Luxemburg sowie am 7. 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.

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