常设机构

电子商务税收中常设机构的判定

Determinant of the Permanent Body in E-commerce

在传统交易方式下，各国立法或双边协定中，多将利润来源地表述为常设机构所在地。

Under traditional modes of transaction , legislation of various nations or bilateral agreements have mainly formulated profit source as seat of permanent body .

OECD常设机构费用扣除的有关规定解析

An Interpretation on Provisions concerning Deduction of Expenditures of Permanent Establishments in OECD Model Tax Conventions

论保险代理型常设机构的确定规则&《联合国范本》与《OECD范本》的比较研究

Lacking Credit of China 's Security Agency and its Countermeasures On the Certain Regulations of A Permanent Establishment of Insurance Agency Model

最后一部分针对我国P2P电子商务对我国税收制度的冲击提出相应的对策，主要包括我国P2P电子商务税收立法应遵循的原则及对税收征管和常设机构认定的建议。

The last part introduced the proposals of Person to Person to our tax system , including the principles of legislation of Person to Person E-commerce tax revenue we should follow and the proposal of designating the permanent establishment .

OECD希望继续延用原有的税收框架，建议将服务器纳入到传统的常设机构概念中。

Under this circumstance , OECD suggests that the existing taxation regime is sufficient to handle the challenge and attempts to fit the servers in E-commerce to the concept of permanent establishment .

TMB应被视为常设机构，并应在必要时召开会议，履行本协定项下要求其履行的职能。

The TMB shall be considered as a standing Body and shall meet as necessary to carry out the functions required of it under this Agreement .

决定公司内部常设机构的设置；

To decide on the internal organization structure of the Company ;

国际税法中一般类型常设机构的确定规则

The Rule for Discerning the General Permanent Establishment Under International Tax Law

常设机构税收法律监管问题研究

Research on Taxation Law Regulator of " Permanent Establishment "

我的工资是常设机构负担的吗？

Is my salary sustained by the permanent establishment ?

文章首先简单的介绍了常设机构原则在电子商务环境下受到的挑战。

First is the challenges brought by e-commerce .

跨国电子商务环境下常设机构原则适用问题研究

On the Research of the Rules of the Permanent Establishment in the Cross-border e-commerce

惠东县革行业总会的常设机构&秘书处，负责处理日常工作。

Leather and footwear industry secretariat is our standing body , in charge of the routine .

跨国电子商务下常设机构认定规则的法律适用问题研究

A Study of the Law Problem of Applying the Permanent Establishment Asserting Regulations in Transnational E-Commerce

国际税收协定中常设机构中的营业代理人初探

A Discussion on the Business Agents of the Permanent Office in the Agreement of the International Tax

理事会是广西律师代表大会的常设机构，对广西律师代表大会负责。

The Executive Council which is accountable to the Congress is the standing organ of Guangxi Lawyers'Congress .

对跨国纳税人的直接投资中的营业所得，采用常设机构原则，由常设机构所在国享有独占征税权。

That is , the country that the general permanent establishment lies in has the exclusive taxing right .

唯一的管理动力学临时包含在日常常设机构的范围内，正被审慎评估。

The dynamics of managing unique temporary endeavors within the context of routine permanent organizations are critically evaluated .

本会的常设机构为秘书处，下设办公室、联络部、项目部。

The standing organization of the association is secretariat , with Administrative Office , International Department , and Project Department .

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。

The permanent establishment is a concept introduced in the international economics and society for solving the international dual taxation problem .

警察行政在国家体制中被作为常设机构固定下来，成为国家行政机构的重要组成部分。

It is the main achievement of police construction that the police excution has fixed as the stable component of country system .

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。

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

通过设置这一常设机构就国际货币问题进行磋商与协作，从而促进国际货币领域的合作。

To promote international monetary cooperation through a permanent institution which provides the machinery for consultation and collaboration on international monetary problems .

国际志愿机构理事会难民委员会协商和协调政治行动常设机构主席会议

Commission on Refugees of the International Council of Voluntary Agencies Presidential Meeting of the Permanent Mechanism for Consultation and Concerted Political Action

电子商务全球性、即时性和直接性的特点，使得常设机构原则面临着挑战。

Because electronic commerce is global , simutaneous and direct in nature , the principle of permanent establishment is being faced with challenges .

在借鉴了国外经验的基础上提出了电子商务税收征缴方案、修改了常设机构概念。

Uses for reference putting forward the e-commerce tax revenue on the foundation of abroad experience levies paying the scheme and revised the standing organization concept .

但是，如果你有一个处理发展和经济问题的常设机构，你可以简单地在上海找到你要找的人。

But if you have a permanent body that deals with development [ and ] economic issues , you can simply access your delegate in Shanghai .

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。

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 .

不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。

No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise .