Dr Karolina Tetłak is assistant professor in tax law at the Faculty of Law and Administration, Warsaw University and LL.M. graduate of Harvard University.

She is an expert in sports tax law, taxation of sportsmen, sports organisations and major sporting events.
© 2009 Karolina Tetłak
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Taxation of international sports mega-events
Vancouver, 24 September 2015

With the aim of creating the most favorable tax and legal framework for sports events, international sports organizations such as IOC, FIFA and UEFA have started to require host countries of the championships to introduce special tax regulations and partly suspend the general domestic laws during the games. The fulfillment of these requirements is a pre-condition for organizing a sporting event in the territory of a given country. Following the demands of international sports organizations, articulated already in the bidding phase, countries hosting major sporting events introduce special one-off tax legislation for the events. While it is understandable that the existing legal systems of host countries may often be insufficient to provide the necessary framework for these major undertakings, the emerging practice of creating a favorable tax environment for a particular sports event raises numerous concerns.

Karolina Tetłak is a visiting scholar at the University of British Columbia in September and will give a guest lecture on her research.

Introduction to International Sports Tax Law
Stoke-on-Trent, 28-30 September 2014

The Centre for International Sports Law offers a series of lectures on international sports taxation by Karolina Tetłak.

The lectures will briefly introduce you to the complex world of sports and taxation, including international tax treatment of athletes and sports events. The teaching program is supported under the scheme Erasmus + STA (Staff Teaching Assignments).

3rd Max Planck European Postdoctoral Conference on Tax Law 2015
Munich 16-17 November 2015

The Conference is intended to provide postdoctoral researchers in the field of tax law with a platform to present and discuss their research projects with peers from all over Europe and to foster the pan-European academic exchange of ideas. International developments have an increasing impact on national tax systems: European law limits the tax sovereignty of Member States in cross-border situations; national tax policies are driven by the necessities of international tax competition; globalisation breeds new forms of economic integration challenging traditional rules of international taxation. Tax law research reflects these developments by placing more and more emphasis on the European, on the international and on the comparative perspectives.

Karolina Tetłak will present her research project on sports-events tax laws.

2015 IFA Congress: IBFD Dialogues on International Taxation
Basel, 31 August 2015

The seminar is hosted by the IBFD on the occasion of the IFA Congress in Basel. IBFD’s International Tax Dialogues Seminar at IFA Basel will focus on key specific issues of international taxation, in order to give a quality indication of trends in the legal interpretation and policy of cross-border taxation. Top international experts will discuss the theory and practice of protecting taxpayers’ fundamental rights, research and development in the post-BEPS era and the taxation of sportspersons and entertainers, giving you a unique glimpse into what truly matters in international taxation. Addressing topics already covered by the IFA congress sessions, the IBFD dialogues look at these problems from a different perspective, focusing on future developments. The IBFD dialogues are therefore a perfect in-depth supplement for a full immersion into technical issues combined with an overall vision of tax sovereignty in the era of global tax coordination.

Karolina Tetłak will lead the “Dialogue 3– Tax trends on sportspersons and entertainers: GTTC on Article 17”.

16. Interuniversitäre Tagung Sportrecht
Köln, 7-8 August 2015 r.

Das Institut für Recht und Technik (IRuT) ist eine Einrichtung der Rechts- und Wirtschaftswissenschaftlichen Fakultät an der Friedrich-Alexander-Universität Erlangen Nürnberg. Das Institut organisiert regelmäßige Tagungen zum Thema Sportrecht.

Dr. Karolina Tetłak präsentiert das Thema "Internationaler Sport und Steuerrecht".

Music and Taxation
Verbier, 24 July 2015

The seminar of the International Taxation of Entertainment Group will be held during the music festival in Verbier, Switzerland. The general topic of the seminar is the international taxation of performing artistes.

Dr Karolina Tetłak will participate in the seminar.

Palermo, 6-12 July 2015

La Summer School approvata dalla Commissione dell’Unione Europea a seguito del grande successo dei sette cicli precedenti, è attivata per l’ottavo anno presso il Dipartimento di Scienze Giuridiche, della Società e dello Sport.

La Summer School intende fornire ai propri iscritti avanzate conoscenze specialistiche di carattere metodologico, culturale e professionale, di teoria generale e di applicazione pratica delle problematiche relative ai rapporti tra Diritto Tributario comunitario e Diritto Internazionale Tributario, per consentire ai corsisti l’inserimento nel mondo del lavoro ed il miglioramento delle proprie abilità professionali.

Karolina Tetłak darà un corso sulla fiscalità' internazionale e sulla tassazione degli sportivi.

Summer School on International Tax Law
Kraków, 5-12 July 2015

ELSA Law School is a one week-long training devoted to a specific area of law. This year ELSA Cracow decided to organize Law School on International Tax Law. We are going to take up, mostly the subject of the excise duty, the tax on goods and services and, finally, the international conventions for double taxation. 30 students and graduates from different countries will take part in lectures and workshops held by Polish and international specialists. We are planning to organise an opulent social scheme giving the participants an opportunity to get to know Cracow better and to make friends among people sharing their passion.

Dr Karolina Tetłak will give a workshop on international double taxation of income.

The Relationship between Taxation and Bilateral Investment Agreements
Rust, 2-4 lipca 2015 r.

The conference will focus on the tax aspects of bilateral investment treaties which, in most cases, provide the investor with the unique opportunity to directly initiate an international settlement of dispute process, also known as investor-state dispute settlement. The conference will bring tax aspects of bilateral investment treaties into light which have significant unexplored aspects. The increasing number of tax related investment disputes is a clear indicator of an urgent necessity to identify and examine the issues emerging in this area in an academic context. Please read more in the questionnaire which will be provided separately.

Karolina Tetłak will be the National Reporter for Poland.

20th Worldwide Sports Law Congress
Athens, 11-13 December 2014

20th Worldwide Sports Law Congress of IASL entitled “Sports Law - 22 Years I.A.S.L: Lex Sportiva –Lex Olympica and Sports Jurisdiction. Experience - Development & Perspective” will be held in Athens on 11-13 December 2014.

The Congress will give a unique insight into International Sports Law.

Karolina Tetłak will cover the topic "Key Issues in International Sports Taxation".

Meeting of the International Tax Entertainment Group
Milan, 28 November 2014

The idea of the meeting is to form a group of tax experts in the field of entertainment. The main purposes of the group would be (i) to share knowledge among members (ii) to raise discussion on complex issues at a very high scientific and professional level and (iii) to produce one (at least) publication per year in order for ITEG to gather visibility in the world tax community. The general topic of the first meeting is the 2014 update of the OECD Model regarding Article 17.

At the kick-off meeting Dr Karolina Tetłak will discuss the concept of entertainers and sportspersons.

IFA Academy
Delhi, 18 October 2014

Indian Branch of the International Fiscal Association organizes a conference to celebrate the inauguration of IFA Academy building in Delhi, India.

The conference will follow the annual IFA Congress in Mumbai.

Karolina Tetłak will give a lecture on "Taxation of International Sportspersons".

The OECD Model Convention’s Article 17 (Artistes and Sportspersons)
Sao Paolo, 1 September 2014

The Brazilian Institute of Tax Law (IBDT) provides an educational programme in Sao Paolo led by a number of internationally renowned tax law experts (i.e. academics, practitioners, public officials etc.). The programme "Specialization in International Tax Law" includes a combination of lectures and workshops.

Karolina Tetłak will cover the topic "Article 17 (Entertainers and Sportspersons) of the OECD Model Tax Convention".

Sports and Taxation - Where do these subjects meet?
Sao Paolo, 9 September 2014

Never has there been so much focus on Brazil in sporting events, driven by hosting the World Cup, and the future realization of the Olympics. Regardless of these large events, the fact is that the sport - including sporting goods, image rights, broadcast rights, sportsmen, sporting events, etc. - occupies a large share of the national economy and from different countries, with important impacts tax implications. This workshop aims to discuss the main concerns in the tax field sports, with experts of the highest level and knowledge of the subject.

The workshop is offered by the Associacao Brasileira de Direito Financeiro, Instituto Latinoamericano de Derecho Tributario and International Fiscal Association in Brazil.

Karolina Tetłak will cover the topic "Sports and Taxation", moderated by Gustavo Brigagao and Jonathan Barros Vita.

The Planning, Symbolism, and Legacy of Mega Events
Kraków, 18-22 August 2014

As part of the International Geographical Union's 2014 Conference there will be a series of sessions devoted to sports mega events. The sessions address several dimensions of mega events: 1) Mega Event Planning and Organization: Urban Challenges and Responsibilities; 2) Mega Event Planning: Culture Capitals, Place and Identity; and 3) Mega Event Promotion, Tourism and Marketing. The sessions represent a collaboration of five IGU Commissions (Information Society, Cultural Approach in Geography, Tourism, Leisure and Global Change, Urban Geography, Mediterranean Basin) and the Mega Event Planning group at Michigan State University.

The conference will be held in Krakow, Poland, which is bidding to host the 2022 Winter Olympics and was a Capital of Culture in 2000.

Dr Karolina Tetłak will present a paper on the tax planning for Soccer World Cup.

Summer Programme on International Sports Law: Is Sport Playing by the Rule of Law?
The Hague, 30 June-4 July 2013

The Asser International Sports Law Centre provides a week-long educational programme in The Hague led by a number of internationally renowned sports law experts (i.e. academics, practitioners, public officials etc.). The programme includes a combination of lectures and workshops that will provide both a general knowledge of the legal principles at play and a practical experience of the legal reality on the ground.

The Summer Programme will give a unique insight into the pressing issues in the area of International Sports Law and will give you the opportunity to acquire an in depth knowledge of the theory and practice of International and European Sports Law and learn through a variety of formats such as lectures, interactive group discussions, relevant case studies, timely debates and practical workshops.

Karolina Tetłak will cover the topic "Key Issues in International Sports Taxation".

Mega Events: Inside the FIFA World Cup
Michigan State University, Online 23 June-28 July 2014

Mega Events: Inside the FIFA World Cup examines the World Cup, a global competition for national soccer teams held every four years. With soccer the most watched and played sport in the world, the World Cup is a global phenomenon with one billion viewers expected for the final game in Rio de Janeiro this July. This course will explore not only the sport of soccer and its organization, but the logistics and development of the event as Brazil prepares for the 2014 World Cup. Join us as we examine the many dimensions of the World Cup—history, culture, politics, business, urban planning—and learn that the FIFA World Cup is more than a game.

Karolina Tetłak will offer a lecture on tax and legal framework of the World Cup.

LL.M. International Sports Law
Staffordshire University, 27 May 2014

The LLM International Sports Law Masters at the Staffordshire University Law School is a Distance Learning study specifically designed to equip law students and practitioners, as well as suitably qualified sports professionals, athletes and administrators, with the qualifications, expertise and knowledge necessary to operate within – and better understand - the complexities of the international sports arena. With a truly international content, the programme blends practical sports issues with academic theory across a wide range of sports, countries and environments.

Dr. Karolina Tetłak will offer a seminar on taxation of sport.

Workshop on Taxation and Sportsmen in International Tax
Wiedeń, 23 kwietnia 2014

The purpose of this workshop is the presentation of the allocation rules applicable to taxation of income earned by sportsmen. Practical implications of the principle of source taxation of sportsmen will be discussed. Examples and case studies will offer an insight into advanced problems arising in connection with the application of double tax treaties to internationally performing athletes.

The lecture given by Karolina Tetłak is financed under the programme Nowoczesny Uniwersytet run by the University of Warsaw.

Introduction to International Sports Tax Law
Stoke-on-Trent, 14 February 2014

The Centre for International Sports Law offers a lecture on international sports taxation by Karolina Tetłak.

The lecture will briefly introduce you to the complex world of sports and taxes, including international tax treatment of athletes.

Tax Planning for Entertainers & Sportspeople
London, 12 February 2014

The HMRC has been aggressively targeting tax avoidance schemes, which is expected to intensify post the recent approval of the UK general anti-abuse rule (GAAR). Also new non-UK domicile rules have conveyed a whole new set of challenges for tax planning for entertainers and sports professionals. As such, there is an increasing demand for more sophisticated tax planning strategies.

IBC’s annual Tax for Entertainers and Sportspersons conference will bring you an outstanding speaker line-up featuring tax advisory firms and private client law firms instructing entertainers and sportspersons. 

Karolina Tetłak will chair the session on international tax treatment of entertainers and performers.

Sport: probing the boundaries

Athens, 1-3 November 2013

The second global conference on Sport held by Inter-Disciplinary.Net aims to bring together scholars from a wide range of disciplines – sociology, cultural studies, philosophy, history, political studies, urban studies, management and marketing, geography, and psychology and sport science – who are interested in exploring sport’s social, political and economic influences and roles. We are interested in sport’s histories, sport in the here and now and sport’s futures. The project is for cheerleaders of sport, critics of sport, and all those in-between who would like to make a contribution to this inter-disciplinary approach to understanding sport.

Karolina Tetłak will present the topic "Taxation of Sports Heroes".

Play the Game
Aarhus, 28-31 October 2013

When scandals of doping, match-fixing and corruption in sport hit the news and the wide sports public, you can be sure of one thing: Those same challenges to sport have already been scrutinised for years at the Play the Game conferences. Therefore it will not only be a debate about the current state of world sport but also a peek into sport’s future when Play the Game 2013 opens its doors to international experts and stakeholders from 28-31 October 2013.

More than 300 journalists, scientists and sport officials from 30-40 countries are expected to join this 8th edition of the world communication conference on sport and society taking place in Play the Game's home town of Aarhus, Denmark. Around 120 out of these will give presentations covering the various themes of the conference.

Karolina Tetłak will present a paper on the legal legacy of the Olympic Games.

Mega-event planning
Gwangju, 29 July-2 August 2013

Sports mega events, such as the Olympics, World Cup and World's Fairs, play a significant role as expressions of national identity, manifestations of global business, in the shaping of attitudes and values, and the remaking of urban space. Mega events are often seen as ephemeral, yet the changes they bring leave a legacy in ideas and places. This conference will explore the significance of mega events, with emphasis on the spatial, economic, political, and social contexts they represent and their long-term impacts.

Karolina Tetłak will discuss the tax aspects of the planning, operation, and impact of sports mega-events.

Summer Programme on International Sports Law: The Expanding Area of Sports Law
The Hague, 1-5 July 2013

The Asser International Sports Law Centre is offering a Summer Programme on International Sports Law to provide an overview of the ever expanding area of sports law and the topics of law that impact upon sports. The Summer Programme on International Sports Law is designed for advanced  students (PhDs) and recently qualified practitioners. However, because the Summer Programme combines theory and practice it will appeal to all who are interested in the area of sports law.

The Summer Programme will be led by a number of internationally renowned sports law experts academics, practitioners, arbitrators and public officials. The Programme will include 4 ½ days of lectures, discussion, networking opportunities, and an off-site activity.

Karolina Tetłak will cover the topic "Key Issues in International Sports Taxation".

2nd IBFD Meeting of Early Career Scholars in International and Comparative Tax Law
Amsterdam, 9-11 June 2013

The purpose of the meeting is to provide early career scholars with an opportunity to discuss their current research projects with leading academic experts and a select circle of colleagues. All participants will benefit from tailored coaching provided by our panels of selected experts, as well as from the input given by their fellow researchers, coming from all around the world. Our aim is to provide researchers with an adequate forum to further develop their projects that, ultimately, will lead to the enhancement of research in the tax field.

Karolina Tetłak will present her research project "Tax policy of international sports organizations".

European Association of Tax Law Professors: Annual Meeting
Lisbon, 30 May-1 June 2013

The European Association of Tax Law Professors (EATLP) is a professional organization of (tenured, full) professors teaching tax law at universities in Europe.The corporate income tax is fascinating from various aspects that are going to be dealt with during our congress. For instance, how is legal personality defined for tax purposes, comparisons with other types of legal entities, small versus large corporations, tax neutrality in different aspects and many other interesting issues.

Karolina Tetłak has co-authored the national report for Poland on corporate income tax subjects.

Football: Politics of the Global Game
Warsaw, 29-30 November 2012

Football is nowadays indisputably the most popular sports in the world – invented as a simple game long time ago, it has grown into an important and widespread sports discipline. It is not only a social, political and cultural phenomenon but also a sphere of human activity shared by more people in the world than democracy, rule of law or human rights. Football is now also a powerful social institution, with influence which should not be ignored, and is used as a tool in many areas of social science, including sociology, anthropology, social policy, political science, international relations, management, economics or journalism and social communication.

The conference “Football: Politics of the Global Game” is organised by the Faculty of Journalism and Political Science of University of Warsaw.

Dr Karolina Tetłak will present a paper on "Political, economic and social justifications for special tax treatment of football tournaments".

Law, Policy and the Olympic Movement
London, 16-18 May 2012

Ithaca College London Centre would like to take this opportunity to convene the third of three conferences examining the historical, legal, political and economic impact of hosting the Olympic Games.

Karolina Tetłak will speak on the tax aspects of the Olympics.

Sports Law and Business
London, 14-16 May 2012

With sport becoming increasingly commercial in nature and reaching out to an ever greater global audience, the increasing competitive pressures placed on rights holders and organizations mean that sport continues to hit the headlines all too often for the wrong reasons.

Karolina Tetłak will run a pre-conference masterclass on tax aspects of sport and sports events.

International Sports Law and Taxation Seminar
Amsterdam, 14-15 December 2011

The seminar organized by NOLOT Seminars is an important and opportune update on significant developments in sports law and taxation during 2011. Tax law topics include international tax issues in connection with the commercial exploitation of image rights; developments in the tax treatment of sports persons in: Belgium, France, Italy, Spain, The Netherlands, United Kingdom; tax deferral possibilities for the post–active period of sports persons in all these countries; tax issues in relation the 2012 London Olympics and the 2012 UEFA European Football Championship in Poland and Ukraine.

At the seminar Karolina Tetłak presented the tax issues regarding UEFA EURO 2012.

The History of Double Tax Conventions (The DTC-policy over the years)
Rust, 3-5 July 2008

The conference organized by the Institute for Austrian and International Tax Law (Vienna University of Economics and Business Administration) in collaboration with the universities of Bonn, Heidelberg, Mainz and Zurich concerned the evolution of international tax law, early tax treaties, stages and objectives of the international tax policy, the impact of the OECD model tax convention on bilateral agreements and the impact of national law on the OECD model.

Karolina Tetłak presented a paper on "The delayed activation of Poland’s pre-1989 DTCs".

Value Added Tax and Direct Taxation – Similarities and Differences
Vienna, 26-28 March 2009

Consumption taxes (such as VAT or GST) are generally very different from direct taxes. For this reason, research in these two areas of tax law has mostly been done separate from each other for the past decades. Some issues, however, appear to be very similar in both fields of law, especially when it comes to international matters. It therefore seems useful to identify and discuss similarities and differences, as well as to evaluate how solutions in one field can be used for the other. Consumption taxes will serve as starting point for this purpose. This conference aims at enhancing knowledge and providing ideas for consumption taxation as well as direct taxation by bringing together experts from both sides to discuss similarities and differences of these two fields of law. The discussion will be based on papers submitted by academics as well as practitioners and representatives of various tax administrations and will focus on identifying what both sides can learn from each other.

Karolina Tetłak presented a paper on taxation of immovable property under VAT and income tax.