Exit Taxation and the DTT Between Poland and Brazil

Aneta Nowak-Piechota

doi:10.18778/1509-877X.2023.04.04

Authors

Aneta Nowak-Piechota University of Lodz, Faculty of Law and Administration, Tax Law Department; at the associated with the Centre of Tax Documentation and Studies and the Foundation of Tax Documentation and Studies https://orcid.org/0000-0001-8382-8361

DOI:

https://doi.org/10.18778/1509-877X.2023.04.04

Keywords:

exit tax, double taxation, emigration

Abstract

The article addresses the issue of double taxation elimination in cases involving the application of an exit tax under the DTT between Poland and Brazil, which was signed in 2022. The author explains the key characteristics of the Polish exit tax and then elaborates on an appropriate allocation rule in the context of exit taxation. The article also discusses Article 24 of the Polish-Brazil DTT, which deals with double taxation. Finally, the author presents the specific solutions adopted in other countries’ double taxation treaties to eliminate double taxation in cases where an exit tax is imposed.

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References

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