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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Finanse publiczne. System dochodów budżetowych – Uniwersytet Warszawski – USOSweb
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.
This analysis should help shed some light on tax problems that arise in the context e.cojna-duch the Olympic Games and call into doubt the appropriateness of the treatment model based on unlimited source taxation of athletes proposed by Article All contributions are presented with summaries in three languages: Therefore, It is important to identify the scale of cash flows and their optimum level.
Practitioner, theoretician, specialist in finance. This work is licensed under a Creative Commons Attribution 4.
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. Konstytucja Rzeczypospolitej Polskiej z 2 kwietnia r. 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 general report elaborates extensively on issues connected with tax carve-out provisions in bilateral investment treaties and the arbitration of tax matters.
The book then moves to selected tax treaty issues. 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.
By weaving all these aspects together, in combination with seamless links to the IBFD Tax Research Platform, IBFD offers tax practitioners — from the advisory and corporate sector, government and the judiciary, treaty negotiation and academic departments — a rich tapestry of information unmatched by any existing product.
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.
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 e.choja-duch. Ustawa z dnia 17 listopada r. This book provides a unique and detailed insight into the taxation of entertainers and sportspersons in an international context. 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.
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. Public finance instruments — are pubpiczne used to fulfil respective functions of the state. 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 it not been for these intermediaries.
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.
The temporal scope of the study was a decade between and It covers the 37 most important tax treaty cases which were decided in around the world. Szanse i wyzwania, s. 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.
The current rules of international law relating to the taxation of e.chijna-duch of sportsmen e.chijna-duch not fulfil their functions in the context of international sports mega-events.
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. Twenty-one national reports from countries across the globe have been compiled in this volume. 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.
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. Public finance management is a specific process, a skill that must combine a finanowe.finanse approach to the matter with social approach, or — in other words — financial engineering with social engineering. Ustawa z e.chojna-ducu sierpnia r. Against this background, the EATLP Congress devoted to corporate income tax subjects polskoe designed to enhance the main similarities and differences that exist between many countries European countries and the United States.
The Case of Poland pp. The praso minister of Brazil opens the book with the perceptions of legacies for the country. Issue 1 First Online: 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.
Past, Present and Future L. 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.
De Gruyter – Sciendo. 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 case law.
Geographical Diversification of Gmina Revenue from Real Estate Market in Poland
The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes. Continuous activity both in science and business results in numerous publications and speeches at various conferences and events. Ustawa z dnia 8 listopada r.