Stoycho Dulevski

University of National and World Economy (UNWE)

Studentsky Grad

Sofia, 1700

Bulgaria

SCHOLARLY PAPERS

6

DOWNLOADS

1,584

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

Digital Permanent Establishment

Economic Archive 4/2020
Number of pages: 22 Posted: 22 Mar 2021
Stoycho Dulevski
University of National and World Economy (UNWE)
Downloads 642 (77,319)

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permanent establishment, digital economy, double tax treaties, European Union, significant digital presence

2.

Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy

Economic Archive, 4/2021
Number of pages: 17 Posted: 30 Mar 2022
Stoycho Dulevski
University of National and World Economy (UNWE)
Downloads 567 (90,034)

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permanent establishment, fixed establishment, digital economy, subsidiary

3.

An Analysis of the Taxation of Entertainers and Sportspersons Under Art. 17 OECD-MC

Economic Alternatives, 2020, Issue 2
Number of pages: 8 Posted: 22 Mar 2021
Stoycho Dulevski
University of National and World Economy (UNWE)
Downloads 206 (270,533)

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international tax law, double tax treaties, OECD, taxation of entertainers and sportspersons

4.

Some Issues Regarding the Bulgarian Controlled Foreign Companies' Rules

YEARBOOK OF UNWE 2020
Number of pages: 18 Posted: 29 Apr 2021
Stoycho Dulevski
University of National and World Economy (UNWE)
Downloads 85 (537,113)

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EU law, controlled foreign companies, Corporate Income Tax Act, abuse of law, taxation of dividends, taxation of tax profit, Directive 2016/1164, Directive 2011/96

5.

Critical Remarks on the Implementation of the Anti-tax Avoidance Directive in the Bulgarian Legislation

Yearbook of UNWE (2022)
Number of pages: 14 Posted: 23 Feb 2023
Stoycho Dulevski
University of National and World Economy (UNWE)
Downloads 60 (650,105)

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EU tax law, Anti-Tax Avoidance Directive, controlled foreign companies, exit taxation, Corporate Income Tax Act, interest limitation rule, measures against tax avoidance

6.

HOT and VIDA — One Registration Takes It All?

Tax Notes International
Number of pages: 13
Stoycho Dulevski and Daniele Frescurato
University of National and World Economy (UNWE) and affiliation not provided to SSRN
Downloads 24

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Head Office Taxation; VAT in the Digital Age; One Stop Shop