Показване на основна информация на публикация

dc.contributor.authorDulevski, Stoycho
dc.date.accessioned2021-02-03T13:15:39Z
dc.date.accessioned2021-02-03T13:15:40Z
dc.date.available2021-02-03T13:15:39Z
dc.date.available2021-02-03T13:15:40Z
dc.date.issued2020
dc.identifier.issn0323-9004
dc.identifier.urihttp://hdl.handle.net/10610/4417
dc.description.abstractThe 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 of changes. Their manifestation is reflected both from theoretical and practical perspective in connection with the variety of cases on this matter. Over the last years, the idea of digital PE has been subject of discussion both at worldwide and at European level. The current study analyzes the possibility of its introduction through the double tax treaties (DTTs) and the European Union law (EU law). In this regard, the measures undertaken in the legislation of different states are also examined.us_US
dc.publisherTsenov Publishing HouseEN_en
dc.relation.ispartofseries4;4
dc.subjectpermanent establishmentus_US
dc.subjectdigital economyus_US
dc.subjectdouble tax treatiesus_US
dc.subjectEuropean Unionus_US
dc.subjectsignificant digital presenceus_US
dc.titleDigital Permanent Establishmentus_US
dc.typeArticleus_US


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Показване на основна информация на публикация