The Evolution of the Concept of Fixed Establishment (“FE”) and the Digital Economy

Aleksandra PlichtaUrszula Mazurek2025-07-252025-07-2520192080-108410.7206/kp.2080-1084.301https://repozytorium.kozminski.edu.pl/handle/item/2232CC-BY-4.0vatdigitalizationtaxesdigital economytaxationfevatdigitalizationtaxesdigital economytaxationfeThe Evolution of the Concept of Fixed Establishment (“FE”) and the Digital EconomyThe Evolution of the Concept of Fixed Establishment (“FE”) and the Digital EconomyArticle