恒久的设施
The term 'permanent establishment includes especially.
常设机构”一语特别包括。
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。
In the third part, the author discusses the application of permanent establishment principle.
第三部分对常设机构原则在电子商务中的应用做了研究。
On the basis of analysis on the problem mentioned above, the article tries to study the problem of Attribution of Profits to a Permanent Establishment in context of E-Commerce.
本文在对常设机构利润归属问题进行深入分析的基础上，试对电子商务环境下常设机构利润归属问题进行研究。
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*********试图发展有关税收协定中常设机构利润归属的新方法。
Secondly, Change ofthe new permanent establishment concept under the ELT law.
第二，新税法常设机构概念的变化。
It is understood that a permanent establishment flows Solutions are brewing.
据了解，一种“永久流动编制”的解决方案正在酝酿中。
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。
If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed on the Other Side but only so much of them as is attributable to that permanent establishment.
如果该企业通过设在该另一方的常设机构在该另一方进行营业，其利润可以在该另一方征税，但应仅以属于该常设机构的利润为限。
The general permanent establishment includes common general permanent establishment and special general permanent establis…
常设机构分为一般类型常设机构和特殊类型常设机构。
This paper from some common ways of permanent establishment to talk about a little superficial understanding of the individual.
本文试从恒成立 问题的几种常见方法入手谈谈个人的一点粗浅认识。
In chapter 2 it analyses the influence of Electronic Commerce to tax system. Those influence come from international tax jurisdiction and permanent establishment and the other six problems.
第二章从国际税收管辖权、常设机构认定等八个方面剖析了电子商务对税收体制的影响。
The group is a forum of the organization, no permanent establishment.
该集团是一个论坛性组织，无常设机构。
The third chapter is mainly about the impact of the Electrical Commerce on the attribution of profits to a Permanent Establishment and corresponding taxation policies.
第三章是电子商务环境对常设机构利润归属的冲击和各种相应的税收政策。
For the purposes of this Agreement, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定场所。
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。
The general permanent establishment includes common general permanent establishment and special general permanent establishment.
常设机构分为一般类型常设机构和特殊类型常设机构。
It also challenges the permanent establishment principle fixed base principle and blurt the classifying of the international property.
电子商务同时冲击了常设机构原则、固定基地原则，并且模糊了对跨国所得定性。
Chapter three focuses on the legal analysis of identifying theemployer, income from transnational employment and the burden of the Permanent Establishment etc.
第三章笔者就183天规则所带来的“雇主”识别问题、受雇所得的常设机构负担等法律问题进行了详细地阐述、分析；
在国际税法中，“Permanent Establishment”（常设机构，简称PE）指企业通过固定营业场所在另一国开展持续性经营活动，从而在该国产生纳税义务的法律概念。其核心判定标准包括以下两方面：
物理存在性
企业需在非居民国拥有“固定营业场所”，例如办公室、分支机构、工厂或管理场所等。根据OECD《税收协定范本》第5条，该场所需具备地理上的固定性和经营上的持续性，临时项目（如短期建筑工地）可能根据时长判定是否构成PE。
业务活动性质
若企业通过代理人在非居民国行使签订合同等核心权限，即使无物理场所，也可能构成“代理型PE”。例如，某跨国公司在华设立采购办事处，若办事处实际承担订单谈判与签约权，则可能被认定为PE。
纳税影响
PE的认定直接决定企业利润归属和征税权分配。以中国为例，《企业所得税法》规定，PE需就归属于该机构的利润缴纳25%企业所得税，同时可能涉及增值税等税种。国际税收协定（如中德税收协定）通过“引力原则”和“利润归属方法”细化征税范围，避免双重征税。
权威参考文献：
“Permanent establishment”（常设机构）是一个国际税法中的核心概念，主要用于判定跨国企业是否在某国构成实质性经营联系，从而需在该国履行纳税义务。以下是详细解释：
“Permanent establishment”（缩写为PE）指企业在另一国设立的固定且持续的营业场所，通过该场所开展全部或部分业务活动。其核心要素包括：
根据国际税收协定，常设机构可分为两类：
物理性常设机构
包括分支机构、工厂、车间、矿场等固定场所。例如：
代理性常设机构
指非独立代理人（如签约权代理人）代表企业开展业务的情形。但独立代理人（如法律上独立的经销商）不构成PE。
主要用于解决跨国企业税收管辖权问题。例如：
如需了解具体国家/地区的PE判定标准，可参考当地税法或国际税收协定。
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