permanent establishment
Definition
Fixed place of business of an alien firm, such as administrative offices, factory, or workshop, but not necessarily sales offices or storage facilities. Under most double taxation treaties, the income of a firm is taxed in the country where it has permanent establishment only if it carries on there a business of a continuing and lasting kind.
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permanent establishment is in the Corporate, Commercial, & General Law subject.
permanent establishment appears in the definition of the following term: force of attraction doctrine
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