Kwartalnik Prawa Podatkowego - Issue 4 (2023) - CEJSH - Yadda

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Issue details

Publisher

Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego

Journal

Kwartalnik Prawa Podatkowego

Year

2023

Volume

---

Issue

4

Identifiers

Cover

Volume contents

4
- article: The 2017 and 2021 UN Model Tax Convention Updates and Their Impact on the Countries’ Treaty Practice (de Goede J. J. P.), p. 9-29
- article: The Brazil-Poland Double Tax Convention in the Context of the Countries’ Contemporary Tax Treaty Policy and Practice (Kukulski Z.), p. 31-58
- article: 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 (de Godoi M. S., Furman M. A. P.), p. 59-73
- article: Exit Taxation and the DTT Between Poland and Brazil (Nowak-Piechota A.), p. 75-85
- article: 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 (Sęk M.), p. 87-103
- article: A Discussion on the International Tax Issues Arising in Chinese Enterprises’ Investments to Brazil (Yusen T.), p. 105-119
- article: The Constitutionalisation of the Tax Sovereignty of European Autonomous Territories (Bogucka-Felczak M., Kowalski P.), p. 121-142
- article: Polish Concession Fee on Offshore Wind Farms: A Quasi-Tax Hidden in the Energy Law (Kałążny A., Morawski W.), p. 143-162
- article: Reporting Tax Schemes Violates Legal Professional Privilege (Prejs E.), p. 163-188
- article: 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? (Supera-Markowska M.), p. 189-207
- article: The VAT Treatment of Cryptocurrencies (Nykiel-Mateo A.), p. 209-226

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