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
双语例句
- On the Research of the Rules of the Permanent Establishment in the Cross-border e-commerce
跨国电子商务环境下常设机构原则适用问题研究 - If you are a contract processor you [ could be deemed to] have a permanent establishment [ in China].
如果你是一个加工贸易商，你（可能会被视为在中国）拥有永久设施。 - 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。 - 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。 - 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。 - Is my salary sustained by the permanent establishment?
我的工资是常设机构负担的吗？ - 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 Rule for Discerning the General Permanent Establishment Under International Tax Law
国际税法中一般类型常设机构的确定规则 - That is, the country that the general permanent establishment lies in has the exclusive taxing right.
对跨国纳税人的直接投资中的营业所得，采用常设机构原则，由常设机构所在国享有独占征税权。 - 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。 - 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。 - 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。 - Research on Taxation Law Regulator of "Permanent Establishment"
常设机构税收法律监管问题研究 - In order to respond the challenge made by E-commerce, Chinese government should take these measures: expand the definition of permanent establishment to make it suitable for the international E-commercial transaction;
为应对电子商务对现有国际税收规则的挑战，我国应该采取以下措施：拓宽常设机构的定义，使之适用于跨国电子商务交易； - A Study of the Law Problem of Applying the Permanent Establishment Asserting Regulations in Transnational E-Commerce
跨国电子商务下常设机构认定规则的法律适用问题研究 - For this reason, OECD published a draft for discussion on the attribution of profits to permanent establishment in 2001, which comprises a series of parts.
为此，经合组织自2001年开始陆续发布了《常设机构利润归属报告（草案）》系列报告。 - 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 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。 - 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。 - 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 - Lacking Credit of China's Security Agency and its Countermeasures On the Certain Regulations of A Permanent Establishment of Insurance Agency Model
论保险代理型常设机构的确定规则&《联合国范本》与《OECD范本》的比较研究 - Under this circumstance, OECD suggests that the existing taxation regime is sufficient to handle the challenge and attempts to fit the servers in E-commerce to the concept of permanent establishment.
OECD希望继续延用原有的税收框架，建议将服务器纳入到传统的常设机构概念中。 - The function of the concept of permanent establishment in the international tax agreements is to indicate substantial economic connections between non-resident's transnational business activities and source states.
国际税收协定中的常设机构概念存在的意义，在于标志非居民的跨国经济活动与来源国存在着实质性的经济联系。 - Traditionally, permanent establishment standard is employed to split the transnational income between source country and resident country. But international E-commerce has brought a great challenge to this standard.
对于跨国所得，传统上是通过常设机构标准来划分来源国和居住国的征税权，但跨国电子商务活动却对这一标准提出了挑战。 - Because electronic commerce is global, simutaneous and direct in nature, the principle of permanent establishment is being faced with challenges.
电子商务全球性、即时性和直接性的特点，使得常设机构原则面临着挑战。 - 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。 - Therefore, the identification of a permanent establishment is not only an important issue of International Tax law, but also of great significance for China to establish a sound taxation of electronic commerce system.
所以对于常设机构的认定不仅对国际税法是个重要的课题，对于我国建立完善的电子商务征税系统也具有重要意义。 - 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。 - This includes improving the current comprehensive prevention organizations ( Association for the prevention of juvenile crime) and the establishment of family, school, community liaison of the permanent establishment ( PTA Standing Committee).
这其中包括完善目前的综合预防机构（预防青少年犯罪协会）和建立家庭、学校、社会联络的常设机构（家长会常设委员会）。 - 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。