恒こう久きゅう施し設せつ

noun

permanent establishment (tax law)

A fixed place of business through which a company carries out its operations, used in international tax law to determine tax obligations. Often abbreviated as PE.

See also: 恒久的施設

• 外がい国こく企き業ぎょうが日本にほんに恒こう久きゅう施し設せつを持もつ場ば合あい、日本にほんで課か税ぜいされることがある。

  If a foreign company has a permanent establishment in Japan, it may be taxed in Japan.

• 恒こう久きゅう施し設せつの定てい義ぎは租そ税ぜい条じょう約やくによって異ことなる。

  The definition of permanent establishment varies depending on the tax treaty.