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

Marciano Seabra de Godoi; Melody Araújo Pinto Furman

doi:10.18778/1509-877X.2023.04.03

Autor

Marciano Seabra de Godoi Pontifical Catholic University of Minas Gerais, Brazil; University Complutense of Madrid, Spain. Visiting Professor at Autonomous University of Madrid, Spain https://orcid.org/0000-0002-9587-3917
Melody Araújo Pinto Furman University Complutense of Madrid, Spain. Visiting Professor at Autonomous University of Madrid, Spain. Professor at Pontifical Catholic University of Minas Gerais, Brazi

DOI:

https://doi.org/10.18778/1509-877X.2023.04.03

Słowa kluczowe:

Brazylia, Polska, umowa o unikaniu podwójnego opodatkowania, klauzule przeciwdziałające nadużyciom traktatu, klauzula testu celu podstawowego (PPT-Rule)

Abstrakt

Artykuły 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.

Pobrania

Brak dostępnych danych do wyświetlenia.

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