Browsing Списание "Народностопански архив" by Subject "permanent establishment"

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    • Digital Permanent Establishment 

      Dulevski, Stoycho (Tsenov Publishing House, 2020)
      The permanent establishment (PE) has always been of interest in the field of international taxes in the taxation of profits of foreign enterprises in the source state. Over the years, the PE concept has undergone a number ...

    • Permanent Establishment And Fixed Establishment In The Context Of The Subsidiary And The Digital Economy 

      Dulevski, Stoycho (Tsenov Publishing House, 2021)
      The purpose of this paper is to present some challenges regarding the concepts “permanent establishment” (PE) and “fixed establishment” (FE) in the context of the subsidiary and the digital economy. These issues are some ...