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Мястото На Стопанска Дейност И Постоянният Обект В Контекста На Дъщерното Дружество И Дигиталната Икономика

Author

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  • Стойчо Дулевски

    (УНСС)

Abstract

Целта на настоящия труд е да се представят някои предизвикателства пред концепциите относно мястото на стопанска дейност (МСД) и постоянния обект (ПО) в контекста на дъщерното дружество и дигиталната икономика. Тези въпроси са едни от най-дискутираните теми в областта на международното и европейското данъчно облагане, което определя тяхната актуaлност и нарастващ изследователски и практически интерес.

Suggested Citation

  • Стойчо Дулевски, 2021. "Мястото На Стопанска Дейност И Постоянният Обект В Контекста На Дъщерното Дружество И Дигиталната Икономика," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 38-56.
    • Handle: RePEc:dat:earchi:y:2021:i:4:p:38-56
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    More about this item

    Keywords

    място на стопанска дейност; постоянен обект; дигитална икономика; дъщерно дружество;
    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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