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单词 permanent establishment
释义

permanent establishment

Definition
Fixed place of business of an alien firm, such as administrative offices, factory, or workshop, but not necessarily sales offices or storage facilities. Under most double taxation treaties, the income of a firm is taxed in the country where it has permanent establishment only if it carries on there a business of a continuing and lasting kind.
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更新时间:2025/3/13 19:37:28