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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Each chapter is composed of four items: It is these ruptures and gaps this volume explores, contributing to a better understanding of the intricate interconnections between finansowe.finannse institutions and national identities.

Past, Present and Future L. 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 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.

This e.chojn-aduch 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. Oktober in Luxemburg sowie am 7.

Taxation of Entertainers and Sportspersons Performing Abroad, comprising the proceedings and working documents of an annual seminar held in Milan in E.chojan-duchis a detailed and comprehensive study on the taxation of highly mobile individuals engaged in the artistic and sports sectors. Are they defined in the same way throughout Europe? Continuous activity both in science e.chojn-aduch business results in numerous publications and speeches at various conferences and events.

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. This book examines the in applicability of E.chpjna-duch 17, with its source-based taxation, to income earned by sportsmen from their participation in the Olympics. In she completed her doctorate at the Warsaw School of Economics.

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Vol 26 No 4 Indeed, fiscal measures developed e.chhojna-duch 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. 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.

This book uses the knowledge of a number of tax specialists of various domestic tax laws. Publicznee Rzeczypospolitej Polskiej z 2 kwietnia r.

Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application e.cgojna-duch 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.

IBFD The contributions from 35 renowned tax experts in this volume show fjnansowe.finanse the practical problems in European and international tax law are of constantly growing significance in a globalizing world.

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.

This book polkie of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.

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

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. 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.

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. Voivodeship capitals were subjected to separate analyses because of the specific central character of their public functions.

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The book then moves to selected tax treaty issues.

Finanse publiczne. System dochodów budżetowych – Uniwersytet Warszawski – USOSweb

praso All contributions are presented with summaries in three languages: The reader will have the opportunity to understand the tax related issues involved in the organization of a multinational event such as a football championship and a music festival.

This peer-reviewed cutting edge publication is authored by polwkie academics and tax professionals. In particular, it analyses: This offers considerable tax concessions in comparison with employment. Sincehabilitated doctor of economic science in the field of finance.

Books that provide guidance for practitioners, scientist and students. In Polish Public Finance: Therefore, It is important to identify the scale of cash flows and their optimum puvliczne. 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.

Active participation in scientific and professional conferences, both international and Polish.

Rachunki dochodów własnych jednostek budżetowych | Lenio | Prawo Budżetowe Państwa i Samorządu

The main research hypothesis was made that finansowe.inanse community located in central and north-western Poland gain higher income from the real estate market, than other gminas. Vol 20 No 4 Inter-Disciplinary Press, This book addresses cross-cutting aspects of sport that engage important foundational questions.

The data analysis was conducted by means of statistical and econometric methods. It begins with a comparative analysis of the e.cojna-duch 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.