Browsing Списание "Бизнес управление" by Author "Dulevski, Stoycho"
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Key Aspects About The Subsidiary In The Concept Of Permanent Establishment
Dulevski, Stoycho (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 ...