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dc.contributor.authorDulevski, Stoycho
dc.date.accessioned2021-06-28T06:40:13Z
dc.date.accessioned2021-06-28T06:40:14Z
dc.date.available2021-06-28T06:40:13Z
dc.date.available2021-06-28T06:40:14Z
dc.date.issued2021
dc.identifier.issn0861-6604
dc.identifier.urihttp://hdl.handle.net/10610/4475
dc.description.abstractThe 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.publisherTsenov Publishing HouseEN_en
dc.relation.ispartofseries1;3
dc.subjectpermanent establishmentus_US
dc.subjectsubsidiaryus_US
dc.subjecttreaties for avoidance of double taxationus_US
dc.titleKey Aspects About The Subsidiary In The Concept Of Permanent Establishmentus_US
dc.typeArticleus_US


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