片语

permanent directorate establishment首长级常额编制

officer on permanent establishment常额编制人员

permanent establishment principle常设机构原则

typical permanent establishment triangle cases典型常设机构三方情形

PE permanent establishment常设机构

the principle of permanent establishment常设机构原则

confirmed to the permanent establishment获确实聘任为常额编制人员

virtual permanent establishment虚拟常设机构的方案

英汉例句

• taxpayer: forgive me for speaking frankly. the establishment you said is not equal to the permanent establishment in the tax treaty.

  纳税人：恕我直言，您所说的机构并不等于协定中的常设机构。

• 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 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沖击和各种相应的税收政策。

• the general permanent establishment includes common general permanent establishment and special general permanent establishment.

  常设机构分为一般类型常设机构和特殊类型常设机构。

• in chapter 2 it analyses the influence of electronic commerce to tax system. those influence come from international tax jurisdiction and permanent establishment and the other six problems.

  第二章从国际税收管辖权、常设机构认定等八个方面剖析了电子商务对税收体制的影响。

• 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。

• chapter three focuses on the legal analysis of identifying the「employer」, income from transnational employment and the burden of the permanent establishment etc.

  第三章笔者就183天规则所带来的「雇主」识别问题、受雇所得的常设机构负担等法律问题进行了详细地阐述、分析；

• the general permanent establishment includes common general permanent establishment and special general permanent establis…

  常设机构分为一般类型常设机构和特殊类型常设机构。

• secondly, change ofthe new permanent establishment concept under the elt law.

  第二，新税法常设机构概念的变化。