permanent establishment

Research on Taxation Law Regulator of "Permanent Establishment"

常设机构税收法律监管问题研究

互联网摘选

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。

互联网摘选

Is my salary sustained by the permanent establishment?

我的工资是常设机构负担的 吗 ?

互联网摘选

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。

互联网摘选

The Establishment of Permanent System of the Party Congress and the Inner-Party Supervising Mechanism

强化党内监督机制是实现党管好党的关键党代会常任制与党内监督机制的构建

互联网摘选

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。

互联网摘选

Taxpayer: Do you mean that permanent establishment , thereby I am not applicable for the tax treaty?

纳税人: 您的意思是说我不具备享受税收协定的条件?

网络文摘精选

That is, the country that the 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.

网络文摘精选