Comparative law notes
It should be noted that this English phrase is expressly defined in a wide range of conventions, model treaties and national and supra-national legislation. Thus, the German concept of Betriebsstätte, with its very specific meaning under German law, will not necessarily line up with this English phrase translation since the latter will have a different shade of meaning depending on the law in question. It is, however, the universally recognized translation, and in the end, an experienced (tax) lawyer should understand that there will be nuanced substantive differences in a given context.