| 单词 | permanent establishment |
| 释义 | permanent establishment permanent establishment A fixed place of business that a taxpayer of one country has in another country, thus rendering the taxpayer liable to that second country’s taxation. It will include a place of management, branch, office, factory or workshop, and long-term construction projects but it may exclude some sales offices and storage depots. The concept is important in double-taxation treaties. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。