Stoycho Dulevski
PERMANENT ESTABLISHMENT
AND FIXED ESTABLISHMENT IN THE CONTEXT OF THE SUBSIDIARY AND THE DIGITAL ECONOMY
Summary:
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.