permanent establishment

英 [ˈpɜːmənənt ɪˈstæblɪʃmənt]

美 [ˈpɜːrmənənt ɪˈstæblɪʃmənt]

网络  常设机构标准; 常设机构; 有常设机构; 固定营业场所; 永久机构

经济

双语例句

• Is my salary sustained by the permanent establishment?
  我的工资是常设机构负担的吗？
• No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
  不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。
• International Criminal Court is the first permanent international criminal tribunal in human history. Its establishment has been hailed as a milestone in the developing history of international criminal law.
  国际刑事法院是人类历史上第一个常设性国际刑事审判机构，它的设立被誉为国际刑法发展史上的里程碑。
• Scholars of most countries have been facing with such problems as how to allocate tax jurisdiction between countries, how to apply to principle of permanent establishment, or how to appropriately define the nature of incomes.
  税收管辖权如何在国家间合理分配；常设机构原则如何适用；所得性质如何恰当确定等问题困扰着世界上大多数国家的学者。
• The Permanent Identification for Liquefied Gas Cylinder and Establishment of Informatization Management System
  液化气钢瓶永久性标识及信息化管理系统的建立
• Do you mean that my salary is sustained by permanent establishment, thereby I am not applicable for the tax treaty?
  您的意思是说我不具备享受税收协定的条件？
• The article consists of four chapters, The first chapter summarizes the problem of Attribution of Profits, and mainly discusses the basic principle of Attribution of Profits to a Permanent Establishment.
  本文一共分为四章，内容如下：第一章是常设机构利润归属问题的概述，主要讨论了常设机构利润归属的基本原则。
• 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。
• Recently, the Fiscal Affairs Committee of OECD tried to develop a new method of attribution of profits to permanent establishment.
  近年来，经合组织税务委员会试图发展有关税收协定中常设机构利润归属的新方法。
• The last part introduced the proposals of Person to Person to our tax system, including the principles of legislation of Person to Person E-commerce tax revenue we should follow and the proposal of designating the permanent establishment.
  最后一部分针对我国P2P电子商务对我国税收制度的冲击提出相应的对策，主要包括我国P2P电子商务税收立法应遵循的原则及对税收征管和常设机构认定的建议。