こうきゅうてきしせつ
恒久的施設
1. permanent establishment (in tax law)Law
2. Permanent establishmentA permanent establishment (PE) is a fixed place of business which generally gives rise to income or value added tax liability in a particular jurisdiction. The term is defined in many income tax treaties and most European Union Value Added Tax systems. The tax systems in some civil law countries impose income and value added taxes only where an enterprise maintains a PE in the country. Definitions of PE under tax law or tax treaty may contain specific inclusions or exclusions.
Read “Permanent establishment” on English Wikipedia
Read “恒久的施設” on Japanese Wikipedia
Read “Permanent establishment” on DBpedia
Read “Permanent establishment” on English Wikipedia
Read “恒久的施設” on Japanese Wikipedia
Read “Permanent establishment” on DBpedia
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