The Legal Definition of a Permanent Establishment in the Digital Age

Student: Zakharova Anna

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2021

This research is dedicated to reveal core criteria (attributes) for creation of a new legal definition of a permanent establishment at the legislative level, which shall satisfy the features of conducting business in the digital age. In the course of this work, theoretical and legal approaches with respect to the existing definition of a permanent establishment with its key features are considered and the essence of digitalization of the modern economy is analyzed. Also, various initiatives related to the transformation of the legal definition of a permanent establishment were examined. As a result of the research, significant economic presence and location of ultimate recipients of the business results were identified as the most preferred for a new legal definition of a permanent establishment.

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