Author: Stoycho Dulevski – University of National and World Economy (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 one of the most discussed topics in the field of international and European tax law, which determines their relevance and growing research and practical interest.
Source SSRN
