de Godoi, Marciano Seabra, and Melody Araújo Pinto Furman. “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”. Tax Law Quarterly, no. 4 (December 30, 2023): 59–73. Accessed May 20, 2024. https://www.czasopisma.uni.lodz.pl/tax/article/view/22698.