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常设机构

名词

full

permanent establishment

noun

Definitions of permanent establishment

a fixed place where a business entity's work is done (either mostly or partly)

Employees are generally considered to report for work at an employer's permanent establishment if they go to that location regularly.

a concept that allows the taxing by a state of non-residents operating a business from within its jurisdiction

A firm shall be said to have a permanent establishment in a country if it employs an agent there to act on its behalf regularly.