恒久的設施
The term 'permanent establishment includes especially.
常設機構”一語特别包括。
The permanent establishment is a concept introduced in the international economics and society for solving the international dual taxation problem.
常設機構是國際經濟社會中為解決國際間雙重征稅問題而引進的一個概念。
In the third part, the author discusses the application of permanent establishment principle.
第三部分對常設機構原則在電子商務中的應用做了研究。
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.
本文在對常設機構利潤歸屬問題進行深入分析的基礎上，試對電子商務環境下常設機構利潤歸屬問題進行研究。
Recently, the Fiscal Affairs Committee of OECD tried to develop a new method of attribution of profits to permanent establishment.
近年來，經合組織稅務*********試圖發展有關稅收協定中常設機構利潤歸屬的新方法。
Secondly, Change ofthe new permanent establishment concept under the ELT law.
第二，新稅法常設機構概念的變化。
It is understood that a permanent establishment flows Solutions are brewing.
據了解，一種“永久流動編制”的解決方案正在醞釀中。
Taxpayer: Forgive me for speaking frankly. The establishment you said is not equal to the permanent establishment in the tax treaty.
納稅人：恕我直言，您所說的機構并不等于協定中的常設機構。
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.
如果該企業通過設在該另一方的常設機構在該另一方進行營業，其利潤可以在該另一方征稅，但應僅以屬于該常設機構的利潤為限。
The general permanent establishment includes common general permanent establishment and special general permanent establis…
常設機構分為一般類型常設機構和特殊類型常設機構。
This paper from some common ways of permanent establishment to talk about a little superficial understanding of the individual.
本文試從恒成立 問題的幾種常見方法入手談談個人的一點粗淺認識。
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.
第二章從國際稅收管轄權、常設機構認定等八個方面剖析了電子商務對稅收體制的影響。
The group is a forum of the organization, no permanent establishment.
該集團是一個論壇性組織，無常設機構。
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.
第三章是電子商務環境對常設機構利潤歸屬的沖擊和各種相應的稅收政策。
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.
在本協定中，“常設機構”一語是指企業進行全部或部分營業的固定場所。
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.
如果該企業通過設在該締約國另一方的常設機構在該另一國進行營業，其利潤可以在該另一國征稅，但應僅以屬于該常設機構的利潤為限。
The general permanent establishment includes common general permanent establishment and special general permanent establishment.
常設機構分為一般類型常設機構和特殊類型常設機構。
It also challenges the permanent establishment principle fixed base principle and blurt the classifying of the international property.
電子商務同時沖擊了常設機構原則、固定基地原則，并且模糊了對跨國所得定性。
Chapter three focuses on the legal analysis of identifying theemployer, income from transnational employment and the burden of the Permanent Establishment etc.
第三章筆者就183天規則所帶來的“雇主”識别問題、受雇所得的常設機構負擔等法律問題進行了詳細地闡述、分析；
“Permanent establishment”（常設機構）是一個國際稅法中的核心概念，主要用于判定跨國企業是否在某國構成實質性經營聯繫，從而需在該國履行納稅義務。以下是詳細解釋：
“Permanent establishment”（縮寫為PE）指企業在另一國設立的固定且持續的營業場所，通過該場所開展全部或部分業務活動。其核心要素包括：
根據國際稅收協定，常設機構可分為兩類：
物理性常設機構
包括分支機構、工廠、車間、礦場等固定場所。例如：
代理性常設機構
指非獨立代理人（如籤約權代理人）代表企業開展業務的情形。但獨立代理人（如法律上獨立的經銷商）不構成PE。
主要用于解決跨國企業稅收管轄權問題。例如：
如需了解具體國家/地區的PE判定标準，可參考當地稅法或國際稅收協定。
“永久性機構”是一個由兩個單詞組成的詞彙。
永久性（permanent）表示永久的、不變的、持久的。常用于描述事物的性質或狀态。
永久性（permanent）強調事物的長期性質。它通常指不能改變、不能消失、不能撤回的狀态或性質。
機構（establishment）指組織、機構或企業等組成的體系。
機構（establishment）強調組織的結構和規模。它通常指政府、公司或組織等機構。
因此，“永久性機構”指的是一個旨在長期存在的組織或機構，其存在是永久的、不可逆轉的。
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