Browsing Списание "Бизнес управление" by Subject "permanent establishment"
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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 ...