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| gen. |
стационар (kee46); представительство иностранной компании (a fixed place where a business entity's work is carried out (either mostly or partly carried out: Employees are generally considered to report for work at an employer's permanent establishment if they go to that location regularly. a concept that allows the taxing by a state of non-residents operating a business from within its jurisdiction: A firm shall be said to have a permanent establishment in a country if it employs an agent there to act its behalf regularly. Phrase Bank ⃝ The company has a permanent establishment in Australia. ⃝ In which state is the permanent establishment situated? ⃝ The rate of tax imposed on permanent establishments is high. ⃝ The foreign employer has no permanent establishment in Germany. Additional Notes ⃝ A permanent establishment exists where an enterprise has a fixed place of business located in a foreign jurisdiction. TED Alexander Demidov) |
| tax. |
постоянное представительство (PE Alexander Demidov); постоянное представительство (по законодательству РФ); постоянное учреждение (по законодательству Казахстана, Киргизии, Таджикистана, Узбекистана Leonid Dzhepko) |
