{"title":"(R)保加利亚税法中“固定机构”概念的演变?","authors":"Stoycho Dulevski","doi":"10.54664/xzwj5983","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":41915,"journal":{"name":"De Jure","volume":"325 1","pages":""},"PeriodicalIF":0.2000,"publicationDate":"2022-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"(R)evolution of the Concept of ‘Fixed Establishment’ in Bulgarian Tax Law?\",\"authors\":\"Stoycho Dulevski\",\"doi\":\"10.54664/xzwj5983\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":41915,\"journal\":{\"name\":\"De Jure\",\"volume\":\"325 1\",\"pages\":\"\"},\"PeriodicalIF\":0.2000,\"publicationDate\":\"2022-12-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"De Jure\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54664/xzwj5983\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"De Jure","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54664/xzwj5983","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"LAW","Score":null,"Total":0}
(R)evolution of the Concept of ‘Fixed Establishment’ in Bulgarian Tax Law?
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.
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