Interview with Prof. Karolina Tetlak – Joao Havelange Research Scholarship Award Winner

In 2010, you were granted a Havelange scholarship. How did you first learn about the CIES?

I was searching through the website of FIFA and I came across the call for applications for the Havelange scholarship. There was also a reference to CIES, the academic arm of FIFA. I learned more about CIES and its resources from the official CIES website.

What was the subject of your Havelange report?

"Taxation of professional sportsmen participating in major sporting events." The project formed part of my PhD thesis on taxation of international athletes. The aim of the report was to analyse the tax treatment of professional players, such as those participating in the FIFA World Cup, under double tax treaties and domestic law of host countries of the championship. The report discussed Article 17 of the OECD Model Tax Convention and claimed that taxation of players in the host country under this rule is ineffective in the case of major sports events.

In what ways was that scholarship important for you?

In many ways! It was a great honour to be awarded with this prestigious research grant since it confirmed the academic importance of my research. It allowed me to visit CIES and the Olympic Research Centre and opened the door to FIFA who were kind enough to share important documents with me. Moreover, the scholarship was an invaluable source of financial support which is always very important for a PhD student.

What is your career path?

I graduated from law schools in three jurisdictions, establishing an international background for global academic research. My specialization is sports taxation, with a unique expertise in taxation of athletes and major sports events. I hold diplomas from Warsaw University, Cardiff University and Harvard Law School.

What is your current job?

I am assistant professor in tax law at Warsaw University, Poland.

What is the reason for your return to CIES in 2014?

My current research project (post-doc) concerns the tax policy of international sports organizations with respect to sports mega-events. CIES is one of the leading places for anyone writing about sports championships so I took the opportunity to visit CIES during my winter break at the university. I was more than happy to come back as I had very good memories of my previous visit. The CIES team is friendly and the location is absolutely beautiful.

Can you explain how the CIES documentation centre helped with your research?

The CIES documentation centre is devoted specifically to sports, with a focus on law, sociology, history and management. It has a broad and up-to-date collection of works on sports, which makes it a unique library where everything can be found in one place. It is a compact and comprehensive collection, which is easy to search through. Moreover, the CIES documentation centre staff is extremely helpful and knowledgeable which makes even a short visit very fruitful and effective. There is an emphasis on sports law research but support is also offered for interdisciplinary aspects of sports.

What are your future projects?

I will certainly continue to research on the legal and tax aspects of major sports events. From an academic perspective, it is a fascinating field undergoing substantial development and facing major challenges. Apart from research, I would like to share my expertise by teaching and I hope to contribute to a global educational programme on sports in the future.