Място за "стопанска дейност'' в българското данъчно право
Place for ''business'' in the Bulgarian tax law

Author(s): Stoycho Dulevski
Subject(s): Law, Constitution, Jurisprudence, Commercial Law, Administrative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: business; fixed base; permanent establishment; international tax law
Summary/Abstract: The purpose of this report is to analyze the extent to which it is possible to introduce a legal definition of ''business'' in the Bulgarian tax law. On the one hand, this may be a welcoming idea in order to clarify other relevant concepts. For example, the term ''business activity'' is outlined in the international tax law. On the other hand, national practice provides guidance on its legal features. This raises the question of whether the theory really needs to pay special attention to this aspect as well or whether there are a number of risks.

• Details
• Contents