permanent establishment

  • 1permanent establishment — Generally a fixed place of business through which the business of an enterprise is wholly or partly carried on, including a place of management, a branch, an office, a factory or a workshop. This term usually arises in the context of double… …

    Law dictionary

  • 2Permanent establishment — The concept of permanent establishment ( PE ) is one of the most important issues in international double tax treaty law. Virtually all modern tax treaties use PE as the main instrument to establish taxing jurisdiction over a foreigner s… …

    Wikipedia

  • 3permanent establishment — A fixed place of business that a taxpayer of one country has in another country, thus rendering the taxpayer liable to that second country s taxation. It will include a place of management, branch, office, factory or workshop, and long term… …

    Big dictionary of business and management

  • 4Establishment — Es*tab lish*ment, n. [Cf. OF. establissement, F. [ e]tablissement.] 1. The act of establishing; a ratifying or ordaining; settlement; confirmation. [1913 Webster] 2. The state of being established, founded, and the like; fixed state. [1913… …

    The Collaborative International Dictionary of English

  • 5Establishment of the port — Establishment Es*tab lish*ment, n. [Cf. OF. establissement, F. [ e]tablissement.] 1. The act of establishing; a ratifying or ordaining; settlement; confirmation. [1913 Webster] 2. The state of being established, founded, and the like; fixed state …

    The Collaborative International Dictionary of English

  • 6establishment — es·tab·lish·ment n 1: something established: as a: a church recognized by law as the official church of a nation or state and supported by civil authority b: a permanent civil or military organization c: a place of residence or esp. business with …

    Law dictionary

  • 7Permanent Committee — The Permanent Committee for Islamic Research and Fataawa (in Arabic, al Lajnah ad Daa imah lil Buhooth al Ilmiyyah wal Iftaa ) is an Islamic organization in Saudi Arabia that issues rulings in Islamic jurisprudence (fiqh). It consists of the most …

    Wikipedia

  • 8Permanent Private Hall — A Permanent Private Hall at the University of Oxford is an educational institution within the university mdash; not as a constituent college, but able to present students for Oxford University degrees. quot;PPHs quot; are usually, though not… …

    Wikipedia

  • 9establishment — /i stab lish meuhnt/, n. 1. the act or an instance of establishing. 2. the state or fact of being established. 3. something established; a constituted order or system. 4. (often cap.) the existing power structure in society; the dominant groups… …

    Universalium

  • 10establishment — es•tab•lish•ment [[t]ɪˈstæb lɪʃ mənt[/t]] n. 1) the act of establishing; the state or fact of being established 2) something established; a constituted order or system 3) gov the Establishment, the people and institutions constituting the… …

    From formal English to slang