Sporting Boundaries, Sporting Events and Commodification
Dikaia Chatziefstathiou and Andrea Kathryn Talentino (eds)

Oxford: Inter-Disciplinary Press, 2015

This book addresses cross-cutting aspects of sport that engage important foundational questions. Who benefits from sport? How does commodification drive sport development and meanings? What boundaries determine fan and participant? The contributors to this volume are interested in sport’s social, political, and economic influences and roles, and show that the answers have many layers. Sport encompasses far more than the elite and professional levels that generate mass passions and large bank accounts, and impacts individuals in varying ways. The boundaries referred to in the 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. 

Karolina Tetłak wrote a chapter "Sociological Justification for Non-Taxation of Sports Heroes".

Global Tax Treaty Commentaries
Richard Vann (ed.)

Amsterdam: IBFD 2014

The IBFD Global Tax Treaty Commentaries (GTTC) is the authoritative source for analysis and commentary of tax treaty practices across the globe. This peer-reviewed cutting edge publication is authored by world-class academics and tax professionals. 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. The commentaries are based on the perspectives of internationally renowned experts on each article with input from tax treaty experts from over 20 countries. GTTC gives a complete picture of the realities of everyday international tax treaty practice and also includes recent instruments such as tax information exchange agreements (TIEAs). GTTC will eventually consist of 27 chapters, each dedicated to one of the articles of the OECD Model and 8 chapters on important meta-topics relating to the models and tax treaties in general, including “Treaty Interpretation”, “Non-Discrimination” and “Conflicts of Qualification”. 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.

Karolina Tetłak co-authored the commentary on Article 17, Taxation of entertainers and sportspersons.

Dobre prawo - sprawne rządzenie
B. Jaworska-Dębska (red.)

Łódź 2015

Publikacja jest owocem projektu systemowego „Dobre prawo – sprawne rządzenie”, realizowanego przez Ministerstwo Administracji i Cyfryzacji razem z Uniwersytetem Warszawskim oraz Uniwersytetem Łódzkim, Uniwersytetem Mikołaja Kopernika w Toruniu i Uniwersytetem Warmińsko-Mazurskim. Celem projektu była poprawa jakości aktów prawa miejscowego oraz decyzji administracyjnych wydawanych przez organy jednostek samorządu terytorialnego, jakości rozstrzygnięć organów nadzorujących i kontrolujących działalność jednostek samorządu terytorialnego, oraz prawa powszechnie obowiązującego wpływającego na funkcjonowanie samorządu terytorialnego. Projekt był realizowany od października 2011 r. do września 2015 r. i współfinansowany przez Unię Europejską ze środków Europejskiego Funduszu Społecznego.

Karolina Tetłak jest autorką rozdziału pt. "Przesłanki opodatkowania budowli podatkiem od nieruchomości".

Współczesne wyzwania prawa sportowego – pomiędzy kulturą, biznesem a potrzebą bezpieczeństwa
Krzysztof Wróbel (red.)

Warszawa: UW, 2015

Pierwsza w historii Uniwersytetu Warszawskiego publikacja pokonferencyjna w całości poświęcona prawu sportowemu. Konferencja pod tym samym tytułem została zorganizowana przez Koło Naukowe „Ius et Sport” działające na Wydziale Prawa i Administracji Uniwersytetu Warszawskiego. Tematyka konferencji dotyczy konieczności poszukiwania „złotego środka” pomiędzy zapewnieniem rozrywki i rekreacji (jako podstawowej funkcji sportu będącego elementem szerszego pojęcia kultury), realizacją założeń biznesowych (wobec powszechnego obecnie zjawiska komercjalizacji aktywności sportowej) oraz potrzebą zapewniania bezpieczeństwa sportowcom oraz pozostałym uczestnikom sportowej imprezy masowej. Autorami publikacji są pracownicy naukowi oraz studenci i doktoranci z różnych polskich uczelni.

Karolina Tetłak jest autorką rozdziału pt. Immunitet podatkowy Międzynarodowego Komitetu Olimpijskiego.

Problemy prawa polskiego i obcego w ujęciu historycznym, praktycznym i teoretycznym. Część piąta
Beata T. Bieńkowska, Dariusz Szafrański (red.)

Warszawa: CH Beck, 2014

Szeroko zakrojony temat publikacji pozwolił Autorom nie tylko na gruntowną analizę aktualnego stanu normatywnego, ale także na rozważania w płaszczyźnie propozycji de lege ferenda. Twórcze wykorzystanie poglądów przedstawicieli nauki polskiej i zagranicznej, ich rzetelna interpretacja i niejednokrotnie krytyczna ocena, interesujące wnioski wynikające z przeprowadzonych i opisanych badań naukowych – to tylko niektóre z zalet zaprezentowanych opracowań.

Karolina Tetłak jest autorką rozdziału pt. "Legislacja na żądanie" - patologie w procesie stanowienia prawa podatkowego na przykładzie zwolnień fiskalnych dla międzynarodowych imprez sportowych..

Finansowanie sportu ze środków publicznych
A. Babczuk, A. Talik (red.)

Warszawa: Beck, 2014

Publikacja „Finansowanie sportu ze środków publicznych” w pierwszej kolejności wskazuje źródła pozyskania środków na działalność sportową oraz wskazuje jak mierzyć efektywność wydatków publicznych przeznaczonych na sport. Stanowi przegląd doświadczeń (krajowych i zagranicznych) w zakresie wspierania działalności jednostek sportowych, które funkcjonują w różnej formie prawnej (stowarzyszenia, zakłady budżetowe, spółki kapitałowe itp.). Pokazujemy w niej jakie są podstawy i prawne i zasady udzielania dotacji z JST na działania sportowe (na podstawie ustawy o pożytku publicznym i wolontariacie oraz ustawy o sporcie) i jakie są wady decyzji administracyjnych wydawanych przez organy jednostek samorządu terytorialnego w sprawach o zwrot dotacji przeznaczonych na finansowanie sportu. Ostrzegamy, że niektóre wydatki na sport mogą zostać uznane za pomoc publiczną.

Karolina Tetłak napisała rozdział na temat finansowania sportu i imprez sportowych poprzez udzielanie zwolnień podatkowych.

Taxation of International Sportsmen
Karolina Tetłak

Amsterdam: IBFD 2014

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. The current rules of international law relating to the taxation of income of sportsmen do not fulfil their functions in the context of international sports mega-events. Indeed, fiscal measures developed in 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. 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. Taxation of International Sportsmen provides a detailed analysis of the tax breaks offered to non-resident players to supplement or even replace article 17 of the OECD Model and national law based on it. The book also provides an insight into why such alternative measures are adopted and whether article 17 could be changed to meet the requirements of today’s championships.

Problemy prawa polskiego i obcego w ujęciu historycznym, praktycznym i teoretycznym. Część czwarta
Beata T. Bieńkowska, Dariusz Szafrański (red.)

Warszawa: CH Beck, 2013

Szeroko zakrojony temat publikacji pozwolił Autorom nie tylko na gruntowną analizę aktualnego stanu normatywnego, ale także na rozważania w płaszczyźnie propozycji de lege ferenda. Twórcze wykorzystanie poglądów przedstawicieli nauki polskiej i zagranicznej, ich rzetelna interpretacja i niejednokrotnie krytyczna ocena, interesujące wnioski wynikające z przeprowadzonych i opisanych badań naukowych – to tylko niektóre z zalet zaprezentowanych opracowań.

Karolina Tetłak jest autorką rozdziału pt. Nieprawidłowości w rozporządzeniu w sprawie zaniechania poboru podatku od dochodów związanych z EURO 2012.

Prawo podatkowe przedsiębiorców
Hanna Litwińczuk (ed.)

Warszawa: Wolters Kluwer, 2013

The book covers all tax issues from the perspective of an enterprise and self-employed taxpayer. The book not only explains the structure of taxes, but also presents the assessment of the functioning of tax regulations in practice by referring to the case law of the Polish courts and the Court of Justice of the European Union. This edition of the book has also been expanded to include tax aspects of state aid. It takes into account the latest changes in VAT.

Karolina Tetłak is the author of the chapter on international aspects of taxation of income.

Wybrane aspekty funkcjonowania samorządu terytorialnego z perspektywy działalności organów nadzoru
Karolina Tetłak (ed.)

Warsaw: Warsaw University, 2013

This publication is the result of a seminar which took place at the Faculty of Law and Administration at Warsaw University on 21-22 September 2012. The seminar was part of the project "Good law - effective governance" run by the Ministry of Administration and Digitization together with Warsaw University and the University of Lodz, Nicolaus Copernicus University in Toruń and the University of Warmia and Mazury.

Karolina Tetłak is editor of the book and the author of the chapter "Legislative problems on local taxes and fees in the light of the decisions of supervisory regional accounting chambers."

Countering Tax Avoidance in the Provision of Personal Services in the United Kingdom and Poland
Karolina Tetłak

Saarbrücken: LAP Lambert, 2013

In both the UK and Poland, tax avoidance in personal service provision is a significant problem. Workers in this area, often termed ‘Friday-to-Monday contractors’, obtain tax advantages by supplying their services via intermediaries or through the operation of other accessible legal forms. 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. By contrast, in Poland, individuals have an option to register as ‘entrepreneurs’ thereby maintaining their self-employment status. This offers considerable tax concessions in comparison with employment. 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. The book should be especially useful to professional contractors, intermediaries, agencies and their tax advisers. 

Taxation of Athletes Participating in the Olympic Games Under Article 17 of the OECD Model Tax Convention
Karolina Tetłak

Saarbrücken: LAP Lambert, 2012

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. 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. 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. It discusses the profits that Olympians may derive from the Games and the tax treatment of such profits under Article 17 of the OECD Model from the perspective of international tax policy. 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 17. The book will be especially useful to sports professionals, sports organizations, tax experts and tax administrations in countries considering hosting the Olympics.

Opodatkowanie dochodów sportowców biorących udział w międzynarodowych imprezach sportowych
Karolina Tetłak

Warszawa: Oficyna Prawa Polskiego, 2012

The book is the first comprehensive publication regarding taxation of income earned by sportsmen participating in major international sports events. It covers international tax aspects and special domestic tax regimes introduced for particular tournaments by host countries.

Podatki bezpośrednie. Prawo polskie a prawo wspólnotowe
Hanna Litwińczuk, Karolina Tetłak, Łukasz Adamczyk

Warszawa: OPP, 2009

The book provides a detailed analysis of Polish legislation on direct taxation from the perspective of its compliance with European law and offers an evaluation of relevant regulations.

The book consists of two parts: in the first one the EU directives on direct taxation are discussed and Polish provisions implementing such directives are examined and evaluated. The second part presents ECJ case law on direct taxation, with particular reference to Polish legislation that may potentially be regarded as incompatible with ECJ jurisprudence.

Karolina Tetłak wrote chapters on the Savings Interest Directive, Interest-Royalties Directive and Mutual Assistance Directive.

Value Added Tax and Direct Taxation - Similarities and Differences
Michael Lang / Peter Melz / Eleonor Kristoffersson (eds)

Amsterdam: IBFD, 2009

Consumption taxes (such as value added tax (VAT) or good and services sales tax (GST)) are generally very different from direct taxes. For this reason, research in the two areas of tax law has for the past decades generally been compartmentalized. Using consumption taxes as its starting point, this book aims to build a bridge between consumption taxes and direct taxes. This book provides the first comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by distinguished academics, practitioners and representatives from several international tax administrations and institutions.  

Karolina Tetłak co-authored a chapter on taxing rights in relation to immovable property.

International Taxation of artistes & sportsmen
Xavier Oberson (ed.)

Zurich: Schulthess, 2009

This book uses the knowledge of a number of tax specialists of various domestic tax laws. Such a combination will give the reader a good overview of the different tax models that are used in countries such as Switzerland, Austria, France, the Netherlands, Canada, Spain, Russia, Poland and Ireland.Issues regarding the taxation of non-resident artist and sportsmen as well as rather technical concerns such as the deduction of expenses and the tax credit will be treated. 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 various contributions found in this book are the results of a conference held in Geneva in October 2007 on the International taxation of Artists and Sportsmen.

Karolina Tetłak wrote a chapter on taxation of international artistes and sportsmen in Poland.

EU - Tax
Michael Lang / Pasquale Pistone / Josef Schuch / Claus Staringer (eds)

Vienna: Linde, 2008

In its report “Financing the European Union” (COM 2004, 505 final) the European Commission proposed the introduction of an EU Tax as own resource. 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.e. the absence of a direct link to EU citizens, dependence on transfers from national treasuries, allocation of economic resources and unjustified complexity.
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. 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. Another issue is the conformity of an EU Tax with the fundamental freedoms and the question whether the introduction of a tax at the EU level can lead to double taxation problems.

Karolina Tetłak co-authored a national report for Poland.

Prawo finansowe
Hanna Litwińczuk (ed.)

Warsaw: Oficyna Prawa Polskiego, 2012 (2007, 2009, 2010)

The book is intended for students of law, administration, business, economics, postgraduate students in local administration or tax law and for all readers interested in legal aspects of public finance and taxation. The purpose of the book was to provide a concise explanation of the most important concepts of public finance and taxation.

Karolina Tetłak co-authored a chapter on value added tax.

Tax Treaty Case Law around the Globe 2021
E. Kemmeren (ed.)

Amsterdam: IBFD 2022

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases that were decided around the world in 2021. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2021 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

Karolina Tetłak contributed a chapters to this volume:"Poland: Withholding tax on the payment of ‘match sums’ to foreign football federations" (275-286).

Tax Treaty Case Law around the Globe 2019
E. Kemmeren (ed.)

Amsterdam: IBFD 2019

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases that were decided around the world in 2017. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2018 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

Karolina Tetłak contributed two chapters to this volume:"Poland: Definition of Industrial Equipment and Payments for the Lease of Computer Hardware with Respect to Royalties" (61-78) and "Taxation of Royalties for Computer Software" (275-286).

Tax Treaty Case Law around the Globe 2019
E. Kemmeren (ed.)

Amsterdam: IBFD 2020

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases that were decided around the world in 2019. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

Karolina Tetłak contributed two chapters to this volume:"Poland: Beneficial owner requirement in different language versions of the Poland-Sweden Tax Treaty" (61-78) and "Poland: Deduction of state taxes paid in the United States" (275-286).

Research Handbook on International Taxation
Yariv Brauner (ed.)

Cheltenham, Northampton: Edward Elgar 2020

Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas. Expert international contributors present an array of perspectives and approaches to research in the field, but all consider the necessity of fundamental reforms. The Research Handbook offers a reappraisal of the foundations and core concepts of the international tax regime, highlighting the need to adjust nineteenth and twentieth century solutions to the challenges of the twenty-first century. Chapters look at the challenges of embracing globalization, the interdependence of world economics, the ensuing impossibility of truly unilateral international tax policy, and the need to accommodate the expanding cast of players on the political map. With a variety of paths to reform suggested throughout, this Research Handbook will prove an invigorating read for law scholars working on taxation law as well as practitioners and policy makers seeking ways to improve, or navigate, the current state of affairs with international tax law.

Karolina Tetłak contributed two chapters to this volume:"Taxation of entertainers and sportspersons and the force of attraction" (120).

Tax Treaty Case Law around the Globe 2020
E. Kemmeren (ed.)

Amsterdam: IBFD 2021

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 35 most important tax treaty cases that were decided around the world in 2020. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2020 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

Karolina Tetłak contributed two chapters to this volume:"Poland: Royalties as Compensation for the Unlawful Violation of Design Rights " (61-78) and "Poland: Data Center Renting Fees Are Not Royalties for the Use of Industrial Equipment" (275-286).

CJEU - Recent Developments in Direct Taxation 2020
Michael Lang / Pasquale Pistone / Josef Schuch / Claus Staringer (eds)

Vienna: Linde, 2021

In its report “Financing the European Union” (COM 2004, 505 final) the European Commission proposed the introduction of an EU Tax as own resource. 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.e. the absence of a direct link to EU citizens, dependence on transfers from national treasuries, allocation of economic resources and unjustified complexity. 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. 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. Another issue is the conformity of an EU Tax with the fundamental freedoms and the question whether the introduction of a tax at the EU level can lead to double taxation problems.

Karolina Tetłak wrote the chapter "Retail sales tax in Poland (C-562/19 P Commission v. Poland)".

Handbook on International Sports Law
J.A.R. Nafzinger, R. Gauthier (eds)

Cheltenham, Northampton: Edward Elgar 2022

This Handbook presents a comprehensive collection of essays by leading scholars and practitioners in the burgeoning field of international sports law. The authors address significant legal issues on two gradually converging tracks: the mainstream institutional framework of the law, primarily the International Olympic Committee, international sports federations, regional and national sports authority, and the Court of Arbitration for Sport; and the commercial sports industry. Topics include the institutional structure; fundamental issues, legal principles and decisions within those institutions; mediation, arbitration and litigation of disputes; doping, gambling and the expanding use of technology in competition; athlete eligibility requirements; discrimination; and protection of athletes. The book also covers a broad range of commercial issues related to competition law and labor markets; media, image, and intellectual property rights; event sponsorships; and players' agents. Comparative analyses of young sports models and practices in North America, Europe and elsewhere supplement the general theme of international sports law. This major collection of essays on some of the most controversial, cutting-edge issues in international sports law, will be a captivating read for academics and students of sports law, sports management, international law and comparative law, as well as practicing lawyers and players’ agents. Senior executives and other professionals in the sports industry will also find much to interest them in this well-documented Handbook.

Karolina Tetłak contributed a chapter to this volume:"Taxation of athletes" (641-670).