No. 4 (2023)

Articles

• The 2017 and 2021 UN Model Tax Convention Updates and Their Impact on the Countries’ Treaty Practice

  Jan J.P. de Goede

  9-29

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• The Brazil-Poland Double Tax Convention in the Context of the Countries’ Contemporary Tax Treaty Policy and Practice

  Ziemowit Kukulski

  31-58

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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

  Marciano Seabra de Godoi, Melody Araújo Pinto Furman

  59-73

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• Exit Taxation and the DTT Between Poland and Brazil

  Aneta Nowak-Piechota

  75-85

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• The Remuneration of Teachers and Researchers under Art. 21 of the Brazil-Poland Double Taxation Convention of 2022 in the Light of the Polish Treaty Practice

  Małgorzata Sęk

  87-103

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• A Discussion on the International Tax Issues Arising in Chinese Enterprises’ Investments to Brazil

  Tan Yusen

  105-119

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• The Constitutionalisation of the Tax Sovereignty of European Autonomous Territories

  Monika Bogucka-Felczak, Patryk Kowalski

  121-142

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• Polish Concession Fee on Offshore Wind Farms: A Quasi-Tax Hidden in the Energy Law

  Adam Kałążny, Wojciech Morawski

  143-162

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• Reporting Tax Schemes Violates Legal Professional Privilege

  Ewa Prejs

  163-188

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• The Income Tax Designation for the Benefit of PBOs: Correct Financial Support for Public Benefit Activities by Taxpayers Within the Institution of the Income Tax Designation?

  Maria Supera-Markowska

  189-207

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• The VAT Treatment of Cryptocurrencies

  Anna Nykiel-Mateo

  209-226

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• What can I do for Europe?

  Włodzimierz Nykiel

  227-230

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