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Permanent Establishment And Fixed Establishment In The Context Of The Subsidiary And The Digital Economy

Author

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  • Stoycho Dulevski

    (UNWE)

Abstract

The purpose of this paper is to present some challenges regarding the concepts “permanent establishment” (PE) and “fixed establishment” (FE) in the context of the subsidiary and the digital economy. These issues are some of the most discussed topics in the field of international and European tax law, which determines their relevance and growing research and practical interest.

Suggested Citation

  • Stoycho Dulevski, 2021. "Permanent Establishment And Fixed Establishment In The Context Of The Subsidiary And The Digital Economy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 36-52.
    • Handle: RePEc:dat:earchi:y:2021:i:4:p:36-52
    as

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    File URL: http://hdl.handle.net/10610/4604
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    References listed on IDEAS

    as
    1. Metody Kanev, 2021. "Capitalism Against Itself (Critical Views And Insights)," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 3-21.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    permanent establishment; fixed establishment; digital economy; subsidiary;
    All these keywords.

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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