The term 'permanent establishment" includes especially".

常设机构”一语特别包括。

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。

In the third part, the author discusses the application of "permanent establishment" principle.

第三部分对常设机构原则在电子商务中的应用做了研究。

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。

Recently, the Fiscal Affairs Committee of OECD tried to develop a new method of attribution of profits to permanent establishment.

近年来，经合组织税务委员会试图发展有关税收协定中常设机构利润归属的新方法。

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。

" It is understood that a "permanent establishment flows" Solutions are brewing.

据了解，一种“永久流动编制”的解决方案正在酝酿中。

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。

If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed on the Other Side but only so much of them as is attributable to that permanent establishment.

如果该企业通过设在该另一方的常设机构在该另一方进行营业，其利润可以在该另一方征税，但应仅以属于该常设机构的利润为限。

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。

This paper from some common ways of permanent establishment to talk about a little superficial understanding of the individual.

本文试从恒成立 问题的几种常见方法入手谈谈个人的一点粗浅认识。

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 group is a forum of the organization, no permanent establishment.

该集团是一个论坛性组织，无常设机构。

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冲击和各种相应的税收政策。

For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定场所。

If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

如果该企业通过设在该缔约国另一方的常设机构在该另一国进行营业，其利润可以在该另一国征税，但应仅以属于该常设机构的利润为限。

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。

It also challenges the permanent establishment principle fixed base principle and blurt the classifying of the international property.

电子商务同时冲击了常设机构原则、固定基地原则，并且模糊了对跨国所得定性。

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；