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

Stoycho Dulevski
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Stoycho Dulevski: UNWE

Economic Archive, 2021, issue 4 Year 2021, 36-52

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.

Keywords: permanent establishment; fixed establishment; digital economy; subsidiary (search for similar items in EconPapers)
JEL-codes: K22 K33 K34 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:dat:earchi:y:2021:i:4:p:36-52

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