常设机构 [经管] standing body ; permanent establishment ; [经管] permanent body ; [经管] permanent organization
常设机构原则 the principle of permanent establishment ; permanent establishment principle
虚拟常设机构 Virtual PE ; Virtual Permanent Establishment
菲常设机构 ad hoc organizations
定常设机构 material review Board ; MRB
种物料核定常设机构 material review Board ; MRB
物料核定常设机构 material review Board
常设机构认定规则 the asserting regulations of permanent establishment
虚拟常设机构的方案 virtual permanent establishment
常设上诉机构 standing Appellate Body
For example, the profits of the Hedging transactions should be deemed as business income, and according to permanent establishment principle, the tax authority have source tax jurisdiction.
例如避险交易的所得列入营业所得,按照常设机构原则,实行来源地税收管辖权;投机交易所得列入资本利得,对其征收预提税。
参考来源 - 衍生金融工具对国际税法的冲击及应对ChapterⅢand ChapterⅣpoint out the challenge of E-Commerce to classifying rule of multinational income and principle of permanent organization.
第3章、第4章分别从跨国所得分类规则和常设机构原则入手,着重探讨了电子商务对于国际税法中的两个主要课税原则的冲击,并提出了相应的对策。
参考来源 - 电子商务下国际税收法律问题研究I have separately discussed the changes of update and current rule in permanent establishment, e-commerce, stock option, assistance in collection, etc.
该部分是本文的重点,主要讨论了OECD正在研究的一些热点问题,分别阐述了常设机构、电子商务、股票期权、协助征收等方面内容的变化更新以及现行规则。
参考来源 - OECD税收协定范本更新及若干热点问题研究ChapterⅢand ChapterⅣpoint out the challenge of E-Commerce to classifying rule of multinational income and principle of permanent organization.
第3章、第4章分别从跨国所得分类规则和常设机构原则入手,着重探讨了电子商务对于国际税法中的两个主要课税原则的冲击,并提出了相应的对策。
参考来源 - 电子商务下国际税收法律问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
纳税人：躨恕我直言，您所说的机构并不等于协定中的常设机构。
Taxpayer: Pardon me for speaking frankly. The organization you said is not equal to the permanent organization in the tax treaty.
政工部门应设立非常设机构或指定专人负责人民陪审员的人事管理工作。
The administrative department shall establish a non-permanent department or designate a full-time staff member to be responsible for the personnel management of people's assessors.
常设机构是国际经济社会中为解决国际间双重征税问题而引进的一个概念。
The permanent establishment is a concept introduced in the international economics and society for solving the international dual taxation problem.
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