Digital Permanent Establishment

Stoycho Dulevski
Additional contact information
Stoycho Dulevski: UNWE

Economic Archive, 2020, issue 4 Year 2020, 52-69

Abstract: The permanent establishment (PE) has always been of interest in the field of international taxes in the taxation of profits of foreign enterprises in the source state. Over the years, the PE concept has undergone a number of changes. Their manifestation is reflected both from theoretical and practical perspective in connection with the variety of cases on this matter. Over the last years, the idea of digital PE has been subject of discussion both at worldwide and at European level. The current study analyzes the possibility of its introduction through the double tax treaties (DTTs) and the European Union law (EU law). In this regard, the measures undertaken in the legislation of different states are also examined.

Keywords: permanent establishment; digital economy; double tax treaties; European Union; significant digital presence (search for similar items in EconPapers)
JEL-codes: K22 K33 K34 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10610/4417

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dat:earchi:y:2020:i:4:p:52-69

Access Statistics for this article

Economic Archive is currently edited by Andrey Zahariev

More articles in Economic Archive from D. A. Tsenov Academy of Economics, Svishtov, Bulgaria Contact information at EDIRC.
Bibliographic data for series maintained by Kostadin Bashev ().