Dr Karolina Tetlak

About Me

I am assistant professor in tax law at Warsaw University, Poland. 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 major sporting events and international sports tax law. I am a frequent speaker at conferences and seminars on taxation and sports law and the author of a number of publications on various aspects of sports taxation.

Job Title and Responsibilities

Adjunct at the Faculty of Law and Administration, Warsaw University.


PhD with distinction (Warsaw University), LL.M. (Harvard Law School), Mgr. (Warsaw University), Diploma in Legal Studies with distinction (Cardiff Law School)


My professional expertise is in international tax law and sports taxation. I specialize in tax aspects of major sports events, such as tax treatment of income earned by athletes, taxation of sports governing bodies, VAT treatment of broadcasting and image rights, taxation of sponsorship income, etc.,

Research Interests

My research interests are primarily tax aspects of major sporting events, taxation of athletes and sports organizations, international sports tax law and legal framework of sports mega events. I am currently translating into English my book on taxation of sportsmen participating in major sporting events. My main research projects include fiscal legacy of the Olympic Games, tax clauses in host city contracts and international tax treatment of sports championships.

Selected Publications

  • K. Tetlak, “Host city contract as a basis for a tax exemption for major sporting events: towards privatization of sports tax law?” Global Sports Law and Taxation Reports 2012, No. 3

  • K. Tetlak, “The tax regime for UEFA EURO 2012” Global Sports Law and Taxation Reports 2012, No. 2

  • K. Tetlak, “Tax treatment of team performances under Article 17 of the OECD Model Convention” World Tax Journal 2012, No. 3

Contact Details

Email: karolina@tetlak.pl
Postal Address:
Faculty of Law and Administration
Warsaw University
Krakowskie Przedmiescie 26/28
00-927 Warsaw, Poland
Website: www.karolinatetlak.com