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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

Authors

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

Keywords:

Brazil, Poland, double tax convention, anti-abuse rules, principle purpose test rule (PPT-Rule)

Abstract

The 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 20^th 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.

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Published

2023-12-30

Versions

2024-04-26 (2)
2023-12-30 (1)

How to Cite

de Godoi, M. S., & Furman, M. A. P. (2023). 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, (4), 59–73. https://doi.org/10.18778/1509-877X.2023.04.03