恒こう久きゅう的てき施し設せつ

noun

permanent establishment

A fixed place of business through which the business of an enterprise is wholly or partly carried on, as defined in tax treaties and domestic tax law.

• 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的てき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.

• 恒こう久きゅう的てき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.