The subject of the article is the analysis of alternative concepts of permanent establishment in the era of the digital economy in order to clarify the general and specific features of the represented proposals. New trends, along with the potential for tax base erosion and profit shifting, have necessitated the renewal of the international tax system to address the challenges posed by the development of the digital economy. The article deals with the approaches to the concept of permanent establishment in digital economy on the examples of the proposals of the OECD and of the European Commission, as well as individual states. The variety of proposals presented is driven by discussions on whether the classical concept of permanent establishment remains the solution for determining the right to tax at source in the digital era. The differences between the proposals on the introduction of the OECD concept of significant economic presence, as well as the European concept of significant digital presence, and the traditional concept of permanent establishment are considered. The main characteristic of the digital economy, which is important for tax law, is the absence of the need for the physical presence of companies in a particular state.