DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA

Abstract

The article describes the specifics of the taxation of organizations in the digital economy as well as emergence, development and application of the concept of permanent establishment in Russia and abroad. The article analyses problems of taxation of foreign organizations in the conditions of the digital economy are. The article suggests mechanisms for eliminating the shortcoming through the application of international agreements, international experience, as well as the advisability of wider use of foreign methodological documents.

Keywords

• permanent establishment
• business of foreign companies in russia
• digital economy
• base erosion and profit shifting