Ключови данъчноправни предизвикателства за работодателите във връзка с COVID-19
Key tax law challenges for the employers related to COVID-19
Author(s): Stoycho Dulevski
Subject(s): Economy, Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Financial Markets, Human Resources in Economy, Commercial Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: COVID-19; permanent establishment; fixed establishment; consumer’s costs; employer; labour relationships
Summary/Abstract: COVID-19 has introduced many amendments to the traditional public perceptions. This reflects in a certain way on the domestic law. For the purposes of the current paper, some significant tax law issues regarding the “employer-employee” relationship will be observed. More specifically, some key concepts that are vital for the Bulgarian tax law will be analysed.
Book: Трудът и социалната защита в условията на глобални обществени, икономически и социални промени
- Page Range: 474-481
- Page Count: 8
- Publication Year: 2023
- Language: Bulgarian
- Content File-PDF