The permanent establishment is a concept introduced in the international economics and society for solving the international dual taxation problem.

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。

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Under the environment of e-commerce, implement single income source place tax revenue jurisdiction to be able the thorough settlement international society's dual taxation problem.

在电子商务环境下，实行单一收入来源地税收管辖权才能彻底解决国际社会的双重征税问题。

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This reduces capital availability and proves dual taxation on capital gains or dividends are counter-productive.

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