Key Aspects About The Subsidiary In The Concept Of Permanent Establishment

dc.contributor.author	Dulevski, Stoycho
dc.date.accessioned	2021-06-28T06:40:13Z
dc.date.accessioned	2021-06-28T06:40:14Z
dc.date.available	2021-06-28T06:40:13Z
dc.date.available	2021-06-28T06:40:14Z
dc.date.issued	2021
dc.identifier.issn	0861-6604
dc.identifier.uri	http://hdl.handle.net/10610/4475
dc.description.abstract	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 and Development (OECD). The main aim of the study is to outline its legal nature, focusing on the key points in it. Although it is not distinguished by particular challenges of theoretical and practical nature, there are certain aspects that need special attention, as they can be interpreted as an exception to what is written on it.	us_US
dc.publisher	Tsenov Publishing House	EN_en
dc.relation.ispartofseries	1;3
dc.subject	permanent establishment	us_US
dc.subject	subsidiary	us_US
dc.subject	treaties for avoidance of double taxation	us_US
dc.title	Key Aspects About The Subsidiary In The Concept Of Permanent Establishment	us_US
dc.type	Article	us_US