Host City Contract as a Basis for Tax Exemption for Major Sporting Events
Author | : Karolina Tetlak |
Publisher | : |
Total Pages | : 6 |
Release | : 2013 |
ISBN-10 | : OCLC:1309068909 |
ISBN-13 | : |
Rating | : 4/5 (09 Downloads) |
Download or read book Host City Contract as a Basis for Tax Exemption for Major Sporting Events written by Karolina Tetlak and published by . This book was released on 2013 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article describes the procedure for concluding host city contracts, assesses the existing role of international sports organizations as rule-makers, and asks whether the commitment to offer sports mega-events a tax immunity amounts to the privatization of tax law. Two important intertwined aspects of such commitment include its public law nature, resulting from an agreement based on private law, and a potential violation of the principle of separation of powers with respect to the competence to enact tax law.