Scientific and Applied Challenges in the Concept “Fixed Establishment” in the Modern Tax Systems
Scientific and Applied Challenges in the Concept “Fixed Establishment” in the Modern Tax Systems

Summary/Abstract: This paper presents a research on the concept of the “fixed establishment” (FE) regarding the European and the Bulgarian tax practice. The term determines the place of supply of services in the field of indirect taxation which reflects the fair taxation. The aim of this study is to examine the key features of the FE both from practical and theoretical aspect and to draw a conclusion on the future of the concept. The comparison between the European and the domestic legislation outlines the significance of the FE and provides a more detailed survey on its legal nature.

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