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An Analysis of the Principal Purpose Test Rule and the General Anti-Abuse Rules Contained in the Brazil-Poland Double Taxation Convention Signed in September 2022

dc.contributor.authorde Godoi, Marciano Seabra
dc.contributor.authorFurman, Melody Araújo Pinto
dc.date.accessioned2024-03-27T13:43:31Z
dc.date.available2024-03-27T13:43:31Z
dc.date.issued2023-12-30
dc.identifier.issn1509-877X
dc.identifier.urihttp://hdl.handle.net/11089/51166
dc.description.abstractThe paper deals with the analysis of the legal aspects of the principal purpose test rule (PPT-Rule) and the general anti-abuse rules contained in the Brazil-Poland Double Tax Convention concluded on 20th September, 2022, in the light of Brazil’s international tax treaty policy and practice. The Authors discuss issues related to the interaction between the PPT-Rule and other treaty specific anti-tax avoidance provisions as well as the objective and subjective elements of the PPT-Rule itself and the possible consequences of its application, especially challenges related to the legal certainty principle.en
dc.description.abstractArtykuły dotyczy analizy normatywnych aspektów klauzuli testu celu podstawowego (PPT-Rule) oraz klauzul ogólnych zapobiegających nadużyciom traktatu zawartych w brazylijsko-polskiej bilateralnej umowie o unikaniu podwójnego opodatkowania zawartej 20 września 2022 r. w świetle brazylijskiej polityki i praktyki bilateralnych umów podatkowych. Autorzy omawiają zagadnienia związane z interakcją klauzuli celu testu podstawowego (PPT-Rule) z innymi traktatowymi klauzulami szczególnymi zapobiegającymi traktatowymi przeciwdziałającymi unikaniu opodatkowania, a także obiektywne i subiektywne elementy samej klauzuli testu celu podstawowego (PPT-Rule) oraz możliwe konsekwencje jej stosowania, w szczególności wyzwania związane z wymogami prawnymi zasada pewności.pl
dc.language.isoen
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl
dc.relation.ispartofseriesKwartalnik Prawa Podatkowego;4pl
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectBrazilen
dc.subjectPolanden
dc.subjectdouble tax conventionen
dc.subjectanti-abuse rulesen
dc.subjectprinciple purpose test rule (PPT-Rule)en
dc.subjectBrazyliapl
dc.subjectPolskapl
dc.subjectumowa o unikaniu podwójnego opodatkowaniapl
dc.subjectklauzule przeciwdziałające nadużyciom traktatupl
dc.subjectklauzula testu celu podstawowego (PPT-Rule)pl
dc.titleAn Analysis of the Principal Purpose Test Rule and the General Anti-Abuse Rules Contained in the Brazil-Poland Double Taxation Convention Signed in September 2022en
dc.title.alternativeAnaliza klauzuli testu celu podstawowego i klauzul ogólnych zawartych w umowie o unikaniu podwójnego opodatkowania między Brazylią i Polską podpisanej we wrześniu 2022 r.pl
dc.typeArticle
dc.page.number59-73
dc.contributor.authorAffiliationde Godoi, Marciano Seabra - Pontifical Catholic University of Minas Gerais, Brazil; University Complutense of Madrid, Spain. Visiting Professor at Autonomous University of Madrid, Spainen
dc.contributor.authorAffiliationFurman, Melody Araújo Pinto - University Complutense of Madrid, Spain. Visiting Professor at Autonomous University of Madrid, Spain. Professor at Pontifical Catholic University of Minas Gerais, Brazien
dc.identifier.eissn2658-0349
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dc.contributor.authorEmailde Godoi, Marciano Seabra - m.godoi@rolim.com
dc.contributor.authorEmailFurman, Melody Araújo Pinto - melodyfurman@hotmail.com
dc.identifier.doi10.18778/1509-877X.2023.04.03


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