European Union Common Consolidated Corporate Tax Base (CCCTB)
Global minimum corporate tax rate
Tobin tax
Spahn tax
Tax equalization
Tax treaty
Exchange of Information
Permanent establishment
Transfer pricing
European Union FTT
Foreign revenue rule
Trade
Custom
Duty
Tariff
Import
Export
Tariff war
Free trade
Free-trade zone
Trade agreement
ATA Carnet
Research
Academic
Mihir A. Desai
Dhammika Dharmapala
James R. Hines Jr.
Ronen Palan
Joel Slemrod
Gabriel Zucman
Advocacy groups
Institute on Taxation and Economic Policy (ITEP)
Oxfam (UK)
Tax Foundation (US)
Tax Justice Network (TJN)
Tax Policy Center (US)
Religious
Church tax
Eight per thousand
Teind
Tithe
Fiscus Judaicus
Leibzoll
Temple tax
Tolerance tax
Jizya
Kharaj
Khums
Nisab
Zakat
By country
All Countries
List of countries by tax rates
Tax revenue to GDP ratio
Tax rates in Europe
Individual Countries
Albania
Algeria
Argentina
Armenia
Australia
Azerbaijan
Bangladesh
Bhutan
Brazil
Bulgaria
BVI
Canada
China
Colombia
Croatia
Denmark
Finland
France
Germany
Greece
Hong Kong
Iceland
India
Indonesia
Iran
Ireland
Israel
Italy
Japan
Kazakhstan
Lithuania
Malta
Morocco
Namibia
Netherlands
New Zealand
Norway
Pakistan
Palestine
Peru
Philippines
Poland
Portugal
Russia
South Africa
Sri Lanka
Sweden
Switzerland
Taiwan
Tanzania
United Arab Emirates
United Kingdom
United States
Uruguay
Business portal
Money portal
v
t
e
A permanent establishment (PE) is a fixed place of business that generally gives rise to income or value-added tax liability in a particular jurisdiction. The term is defined in many income tax treaties and in most European Union Value Added Tax systems. The tax systems in some civil-law countries impose income taxes and value-added taxes only where an enterprise maintains a PE in the country concerned.[1] Definitions of PEs under tax law or tax treaties may contain specific inclusions or exclusions.
^
For example, Germany taxes non-German companies only on income from a PE.[citation needed]
and 27 Related for: Permanent establishment information
A permanentestablishment (PE) is a fixed place of business that generally gives rise to income or value-added tax liability in a particular jurisdiction...
income of a resident of the other country to that income from a permanentestablishment in the first country, define circumstances in which income of individuals...
In United States law, the Establishment Clause of the First Amendment to the United States Constitution, together with that Amendment's Free Exercise...
Permanent TSB Group Holdings plc, formerly Irish Life and Permanent plc is a provider of personal financial services in Ireland. Irish Life Assurance...
green card, known officially as a permanent resident card, is an identity document which shows that a person has permanent residency in the United States...
Under the Hong Kong Basic Law, permanent residents are: Chinese citizens born in Hong Kong before or after the establishment of the Hong Kong Special Administrative...
country on income from that country, foreign corporations who have a permanentestablishment in the country, or corporations deemed to be resident for tax purposes...
French still did not have a viable trading company or a single permanentestablishment in the East. Seeking to explain France's late entrance in the East...
not a Spanish resident then the employer must operate through a permanentestablishment in Spain. The income derived from employment is not deemed exempt...
2016-08-15. Permanentestablishment is defined under most treaties using language identical to the OECD model. Generally, a permanentestablishment is any...
the permanent military establishment to meet transient wartime needs, the Regular Army was used as a cadre for a vast non-permanentestablishment of volunteer...
service in January 1946. The Smokejumper Project had become a permanentestablishment of the USFS in 1944. In 1946, the Missoula Region had 164 smokejumpers...
categories is a permanent resident of the HKSAR with right of abode privileges: Chinese citizen born in Hong Kong before or after the establishment of the HKSAR...
The Alaska Permanent Fund (APF) is a constitutionally established permanent fund managed by a state-owned corporation, the Alaska Permanent Fund Corporation...
are limitation in interest deductibility, foreign tax credits, permanentestablishment issues and diverging qualifications or interpretations. Germany...
General Allen, commanded. While in Germany, Andrews received his permanentestablishment promotion to major, Cavalry, when the National Defense Act of 1920...
polluted. Reforms and bureaucratization of government led to the establishment of a permanent imperial capital at Heijō-kyō, or Nara, in AD 710. The capital...
River, which could serve as a barracks and customs section while a permanentestablishment was being achieved, as the pontoon would allow for rapid mobility...
political actors. If the company has permanentestablishments in several municipalities or if the permanentestablishment extends over the territory of several...
December 2022. Regulations for the Establishment and Maintenance of Permanent Private Halls Review of the Permanent Private Halls associated with the University...
UN's establishment. Their economic and political influence has grown significantly in the last decades, reaching a scope comparable to the permanent members...
they really are present in Russia. International taxation PermanentestablishmentPermanent tourist Physical presence test Tax exile Tax haven Tax treaty...
investments in companies that are not traded on a public stock exchange Permanentestablishment, a fixed place of business establishing taxable presence of a business...
The Permanent Joint Board on Defense (French: Commission permanente mixte de défense Canada-États-Unis, spelled Defence in Canadian English) is the senior...
Database. Office of Public Sector Information. Retrieved 11 May 2010.[permanent dead link] Part 5 of the Government of Wales Act: Finance, National Assembly...
corps that amalgamated to form The Royal Logistic Corps (RLC). The permanentestablishment of an Ordnance Office long predated that of a standing army in...