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Digital Permanent Establishment

Author

Listed:
  • Stoycho Dulevski

    (UNWE)

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.

Suggested Citation

  • Stoycho Dulevski, 2020. "Digital Permanent Establishment," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 52-69.
    • Handle: RePEc:dat:earchi:y:2020:i:4:p:52-69
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    File URL: http://hdl.handle.net/10610/4417
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    Citations

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    Cited by:

    1. Desislava Koleva-Stefanova, 2022. "The Dynamic Transformations On The Labour Market In Bulgaria In Conditions Of Digital Technologies And Pandemic," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 37-57.

    More about this item

    Keywords

    permanent establishment; digital economy; double tax treaties; European Union; significant digital presence;
    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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