Search
Now showing items 1-2 of 2
Key Aspects About The Subsidiary In The Concept Of Permanent Establishment
(Tsenov Publishing House, 2021)
The article deals with one of the cases when permanent establishment (PE) is not usually formed – the provision of Art. 5, para.7 of the Model Tax Convention on Income and Capital of Organisation for Economic Co-operation ...
Permanent Establishment And Fixed Establishment In The Context Of The Subsidiary And The Digital Economy
(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 ...