(Р)ЕВОЛЮЦИЯ НА ПОНЯТИЕТО „ПОСТОЯНЕН ОБЕКТ“ В БЪЛГАРСКОТО ДАНЪЧНО ПРАВО? - Université de Picardie Jules Verne Accéder directement au contenu
Article Dans Une Revue De Jure Année : 2022

(Р)ЕВОЛЮЦИЯ НА ПОНЯТИЕТО „ПОСТОЯНЕН ОБЕКТ“ В БЪЛГАРСКОТО ДАНЪЧНО ПРАВО?

(R)evolution of the Concept of ‘Fixed Establishment’ in Bulgarian Tax Law?

Résumé

The aim of this article is to analyze to what extent the concept of ‘fixed establishment’ satisfies the practical trends in Bulgarian tax law. In this regard, attention is paid to both the theoretical aspects and the more intriguing and recent domestic case law. At the end, the author makes recommendations regarding the possible future of the concept
Fichier principal
Vignette du fichier
Dulevski_DeJure_2023.pdf (1005.22 Ko) Télécharger le fichier
Origine Fichiers éditeurs autorisés sur une archive ouverte
Licence

Dates et versions

hal-04080132 , version 1 (24-04-2023)

Licence

Identifiants

Citer

Stoycho Dulevski. (Р)ЕВОЛЮЦИЯ НА ПОНЯТИЕТО „ПОСТОЯНЕН ОБЕКТ“ В БЪЛГАРСКОТО ДАНЪЧНО ПРАВО?. De Jure, 2022, 13, pp.285 - 292. ⟨10.54664/xzwj5983⟩. ⟨hal-04080132⟩

Collections

U-PICARDIE LEFMI
5 Consultations
50 Téléchargements

Altmetric

Partager

Gmail Mastodon Facebook X LinkedIn More