1) Permanent consultative machinery
常设协商机构
2) permanent establishment
常设机构
1.
E-commerce has made impact on the conventional international tax system in the following aspects:permanent establishment concept,criteria of residential identity,classification of the quality of income.
电子商务对传统的国际税收规则造成了冲击:常设机构原则、居民身份的认定标准、收入的定性分类方法,对收入来源国和居民身份国的税收管辖权都造成了损害。
2.
That is,the country that the general permanent establishment lies in has the exclusive taxing right.
对跨国纳税人的直接投资中的营业所得,采用“常设机构”原则,由常设机构所在国享有独占征税权。
3.
The function of the concept of permanent establishment in the international tax agreements is to indicate substantial economic connections between non-resident s transnational business activities and source states.
国际税收协定中的常设机构概念存在的意义,在于标志非居民的跨国经济活动与来源国存在着实质性的经济联系。
3) permanent organization
常设机构
1.
Besides this, electronic commercial affairs impact the rules of income limit, impact the rules of the identification of income resourses and inpact the rules of permanent organizations.
包括：电子商务对跨国所得界定规则的冲击，对跨国所得来源识别规则的冲击，对常设机构规则的冲击及对策。
2.
Electronic commerce is charging traditional international taxation rules at three aspects:a permanent organization principles,resident identity\'s supposing standard and qualitative analysis method of income,which harm the taxation exercise control right of income source country and resident portion country.
电子商务在三个方面对传统国际税收规则造成了冲击:常设机构原则、居民身份的认定标准、收入的定性分类方法,对收入来源国和居民身份国的税收管辖权都造成了损害。
5) temporary agency
非常设机构
1.
The temporary agency is an organization which established for temporary duty or emergencies.
非常设机构是为了完成综合性、临时性任务而设立的具有行政管理职能的跨地区、跨部门的组织协调机构。
6) seat of permanent body
常设机构所在地
1.
Under traditional modes of transaction, legislation of various nations or bilateral agreements have mainly formulated profit source as seat of permanent body.
在传统交易方式下,各国立法或双边协定中,多将利润来源地表述为常设机构所在地。
补充资料：国有金融机构监事会的定期接受国有金融机构报告的职权
国有金融机构监事会的定期接受国有金融机构报告的职权：国有金融机构应当定期、如实向监事会报送财务报告、资金营运报告，并及时报告重大业务经营活动情况，不得拒绝、隐匿、伪报。―――――《国有重点金融机构监事会暂行条例》第13条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条