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.