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.

• asset cover
• asset financing
• asset management
• asset turnover
• asset valuation
• asset–liability gap
• asset–liability management
• assignment
• assignment of copyright
• assignment of lease
• assignment of life policies
• assisted stock replenishment
• Associated British Ports
• Association for Payment Clearing Services
• Association of Accounting Technicians
• Association of British Insurers
• Association of Chartered Certified Accountants
• Association of Corporate Treasurers
• Association of Independent Financial Advisers
• Association of Private Client Investment Managers and Stockbrokers
• Association of South East Asian Nations
• assurance
• assured
• AST
• asymmetric information