CIES: INTERVIEW WITH PROF. KAROLINA TETLAK – JOAO HAVELANGE RESEARCH SCHOLARSHIP AWARD WINNER 
TOK FM, 27 maja 2013 r., godz. 14

The International Centre for Sports Studies...

Tax policy of international sports organizations

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.

The objective of this project is to investigate, characterize and evaluate actions taken by the international sports organizations in respect of the creation of a favorable legal and tax environment for major sporting events. The research hypothesis verified in the project assumes that the actions of sports governing bodies are the result of their tax policy and are aimed at executing such policy, which is often incompatible with the fiscal policy of the host states. Since international sports organizations do not have a tax jurisdiction and are not tax sovereigns, they do not have the competence to independently and directly carry out their fiscal policy. However, they have created mechanisms allowing them to influence the host states of the championships and indirectly utilize means and legal tools available to the states in order to achieve the goals of their own tax policy. This project will focus on the legal instruments adopted by sports organizations to modify the existing law of the host countries for the period of the games. The project aims to analyze such legal instruments used by sports organizations with respect to tax matters and to verify whether they are employed in pursuance of a consistent fiscal policy. Not only will the mechanism of indirect legislative power be critically evaluated, but the reasons for, and consequences of, such a phenomenon will be discussed.

The research is supported by the National Science Centre in Poland (Sonata 4, HS5).

Taxation of international sportsmen participating in major sporting events

The purpose of this project, which is Karolina's doctoral thesis, is the analysis of the tax treatment of income earned by participants in international massive sporting events, such as FIFA World Cup, UEFA EURO, FIBA World Championships, Wimbledon and the Olympic Games. The research regards the provisions of Article 17 of the OECD Model Convention and double tax treaties based thereon. It also considers tax solutions adopted in practice by host countries. The evaluation of current regulations is complemented by a proposal of alternative tax regimes applicable to sportsmen.

The research is supported by FIFA under the João Havelange Research Scholarship.

Policy Analysis of the Tax Treatment of Team Performances under Article 17 of the OECD Model Convention

The purpose of this paper is to analyze the tax treatment of artistic and sports team performances under Article 17 of the OECD Model from the perspective of international tax policy. Referring to the nature and structure of transactions involving artistic and sports teams, it is discussed whether the current system of assigning the right to tax their income conforms to the present economic and legal reality. The paper considers whether income earned by incorporated teams is accorded the same treatment under the OECD Model as that of other entities, and if not, whether any differences are justifiable. Furthermore, the allocation of the taxing rights in relation to income from artistic and sporting services rendered by groups of performers is compared with the tax treatment of income from other personal services, and it is considered whether there is, or should be, any common pattern. The possible application of alternative taxation models, including those already used by the OECD in relation to other items of income, is discussed and evaluated.

Bread and circuses  - taxation of international sportsmen participating in the Olympic Games

The subject matter of the research conducted by Karolina Tetłak at Harvard University is a comparative analysis of tax solutions adopted by countries hosting the Olympic Games with respect to athletes. The aim of the project is to examine and discuss tax regimes applicable to income earned by sportsmen from their participation in the Olympics. 

The history of double tax conventions concluded by Poland

The purpose of this research, conducted as part of the research on the history of international tax law, jointly pursued by universities of Vienna, Heidelberg, Mainz, Zurich and Bonn, is the analysis of the history of double taxation conventions concluded by Poland from beginning of the 20. century until today.

More information on the history of double tax treaties: Tax Treaties Data Base.

Zgodność polskiego prawa w zakresie podatków bezpośrednich z prawem wspólnotowym

Celem projektu jest przeprowadzenie badań mających na celu ustalenie czy polskie przepisy dotyczące podatków bezpośrednich pozostają w zgodności ze wspólnotowym prawem podatkowym. Jak dotąd Europejski Trybunał Sprawiedliwości wydał kilkadziesiąt orzeczeń dotyczących zastosowania fundamentalnych swobód zagwarantowanych w Traktacie ustanawiającym Wspólnotę Europejską w obszarze podatków bezpośrednich uznając szereg przepisów istniejących w ustawodawstwach państw członkowskich za niezgodne z prawem wspólnotowym. W wyniku tych orzeczeń państwa członkowskie musiały pospiesznie dokonywać zmian w swych ustawodawstwach oraz dokonywać zwrotu kwot podatku, które zostały nałożone w sposób sprzeczny z prawem wspólnotowym. Ponadto, Wspólnota Europejska wydała sześć dyrektyw dotyczących harmonizacji pewnych zagadnień w obrębie podatków bezpośrednich. Państwa członkowskie, w tym Polska, zobowiązane są do dokonania prawidłowej implementacji dyrektyw uwzględniając przy tym orzecznictwo ETS.

Rezultatem niniejszego projektu badawczego będzie ustalenie jakie przepisy naruszają prawo wspólnotowe i przygotowanie zaleceń dla ustawodawcy, w jaki sposób dokonać ich zmiany, aby zapewnić zgodność ze standardami ustalonymi w orzecznictwie ETS.

Projekt realizuje zespół w składzie: prof. Hanna Litwińczuk (kierownik projektu), Łukasz Adamczyk, Karolina Tetłak.

Karolina Tetłak opracowuje tematykę implementacji Dyrektywy w sprawie wspólnego systemu opodatkowania dla wypłat odsetek i należności licencyjnych pomiędzy spółkami powiązanymi różnych państw członkowskich, Dyrektywy w sprawie opodatkowania dochodów z oszczędności w formie odsetek oraz Dyrektywy o wzajemnej pomocy w sprawach podatkowych.