This paper deals with the Brazil-Poland double tax convention for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance, signed on 20th September, 2022, in the context of contemporary Brazil’s and Poland’s tax treaty policy and practice. The Author analyses its main features in comparison...
The aim of this paper is to analyze an exemption addressed to visiting teachers and researchers included in Art. 21 of the Agreement between the Republic of Poland and the Federative Republic of Brazil for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance signed in New York on 20 Sept...
Brazil is a member state of the Golden BRICS and the biggest economy in South America. China is also a member state of the Golden BRICS and the second biggest economy in the world. To enhance mutual economic cooperation in trading and investment is in line with the interests of both countries. Against this background, this paper discusses a few tax...
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 20th September, 2022, in the light of Brazil’s international tax treaty policy and practice. The Authors discuss issues related to the interaction bet...
The text aims to apply the category of ‘neighbouring’ in the interpretation of the poems in Tomasz Łychowski’s latest volume Noe’s Arc. Tomasz Łychowski is a poet of Polish origin who has been living and writing in Brazil. For many years, he has presented issues connected with emigration and transgressing geographical, cultural, and language bounda...
In the article the processes of the assimilation and acculturation occurring among representatives of the Amazonian tribe Sateré-Mawé, which until recently remaining in isolation from the main society of the Brazil were analyzed. In the study were included both the part of tribe still living in the core area and part of them which migrated to the n...
