网络释义专业释义英英释义
内容提要：常设机构（permanent Establishment）是为处理非居民跨国营业利润的征税权分配问题，以避免跨国营业所得被双重征税而产生的国际税收专门用语。
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officer on permanent establishment 常额编制人员
the principle of permanent establishment 常设机构原则
permanent establishment principle 常设机构原则
Virtual Permanent Establishment 虚拟常设机构 ; 虚拟常设机构的方案
confirmed to the permanent establishment 获确实聘任为常额编制人员 ; 在常额编制中获得确实聘任的公务员
Permanent establishment
- abstract: A permanent establishment (PE) is a fixed place of business which generally gives rise to income or value added tax liability in a particular jurisdiction. The term is defined in many income tax treaties and most European Union Value Added Tax systems.
以上来源于: WordNet
双语例句原声例句权威例句
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If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
如果该企业通过设在该缔约国另一方的常设机构在该另一国进行营业，其利润可以在该另一国征税，但应仅以属于该常设机构的利润为限。
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Taxpayer: Forgive me for speaking frankly. The establishment you said is not equal to the permanent establishment in the tax treaty.
纳税人：恕我直言，您所说的机构并不等于协定中的常设机构。
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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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Civilization involves the establishment of permanent dwelling areas that we call cities, as opposed to villages.
文明意味着建立起一个我们称之为"城市"的,永久性住宅区,和村庄相对
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