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Overview

Establishment

Subject: Religion

In ecclesiastical usage, the recognition by the State of a particular Church as that of the State. In OT Judaism and in much of the ancient world, religious observance was part of the ...

Establishment

Establishment   Quick reference

The Concise Oxford Dictionary of the Christian Church (3 ed.)

Reference type:
Subject Reference
Current Version:
2014
Subject:
Religion
Length:
391 words

... . In ecclesiastical usage, the recognition by the State of a particular Church as that of the State. In OT Judaism and in much of the ancient world, religious observance was part of the civil order, but the first move towards the establishment of the Christian Church dates from the time of Constantine ( d. 337 ); he not only granted toleration to Christianity, but he gave the Church a favoured position in the Empire and exercised considerable control over its affairs. After the Reformation the RC Church remained the established religion in much...

Establishment

Establishment   Reference library

The Oxford Dictionary of the Christian Church (3 rev. ed.)

Reference type:
Subject Reference
Current Version:
2009
Subject:
Religion
Length:
1,196 words

...to that of the Pope, and of equally Divine origin. The establishment of national Churches completely rejecting the authority of the Pope, while asserting their continuity with the primitive Church, involved some adjustments; these normally included financial support for the established Church by the state and more direct control over appointments and other matters. By the 18th cent., however, the whole idea of established Churches was being challenged. The American constitution forbade an establishment of religion, on grounds of principle. In Ireland and ...

establishment

establishment   Quick reference

A Dictionary of Environment and Conservation (3 ed.)

Reference type:
Subject Reference
Current Version:
2017

... The successful growth and reproduction of plants and/or animals in a site that provides them with favourable...

establishment

establishment   Quick reference

A Dictionary of Social Work and Social Care (2 ed.)

Reference type:
Subject Reference
Current Version:
2018

... A loose way of describing the holders of power and influence in society and the sense of their shared interests overall in maintaining things as they are, particularly their secure and privileged position, even if they may not always act as a bloc on individual issues. Radical critics of mainstream social work have accused it of serving the needs of the establishment by containing and stabilizing potentially disruptive social problems. See also elite ; radical social work...

establishment fee

establishment fee   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

... fee A charge levied by a lender to establish a loan. See front-end fee ....

establishment clause

establishment clause   Reference library

The Oxford Guide to the United States Government

Reference type:
Subject Reference
Current Version:
2002
Subject:
Social sciences, Politics
Length:
147 words

... clause The 1st Amendment to the U.S. Constitution states, “Congress shall make no law respecting an establishment of religion.” This establishment clause has been used by the Supreme Court to overturn, or declare unconstitutional, state laws involving the government in religious activities, such as prayers or religious programs in public schools. For example, the Court used the establishment clause to strike down state government laws in Engel v. Vitale ( 1962 ) and Wallace v. Jaffree ( 1985 ). There is general agreement that the...

permanent establishment

permanent establishment   Quick reference

A Dictionary of Law Enforcement (2 ed.)

Reference type:
Subject Reference
Current Version:
2015
Subject:
Law
Length:
106 words

...establishment Most tax treaties operate so that business profits are taxed in the country of the taxpayer's residence , unless the taxpayer has a ‘permanent establishment’ in the other territory. In the model double-tax agreement drawn up by the Organization for Economic Cooperation and Development, a permanent establishment is defined as a ‘fixed place of business through which the business of an enterprise is wholly or partly carried on’. The model agreement goes on to state specifically that the term ‘permanent establishment’ includes a place of...

permanent establishment

permanent establishment   Quick reference

A Dictionary of Law (9 ed.)

Reference type:
Subject Reference
Current Version:
2018
Subject:
Law
Length:
112 words

...permanent establishment Most tax treaties operate so that business profits are taxed in the country of the taxpayer’s residence , unless the taxpayer has a “permanent establishment” in the other territory. In the model double tax agreement drawn up by the Organization for Economic Cooperation and Development, a permanent establishment is defined as a “fixed place of business through which the business of an enterprise is wholly or partly carried on”. The model agreement goes on to state specifically that the term “permanent establishment” includes a place...

permanent establishment

permanent establishment   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
107 words

...establishment Most tax treaties operate so that business profits are taxed in the country of the taxpayer’s residence, unless the taxpayer has a ‘permanent establishment’ in the other territory. In the model double taxation agreement drawn up by the Organization for Economic Cooperation and Development, a permanent establishment is defined as a ‘fixed place of business through which the business of an enterprise is wholly or partly carried on’. The model agreement goes on to state specifically that the term ‘permanent establishment’ includes a place...

permanent establishment

permanent establishment   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
60 words

...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 construction projects but it may exclude some sales offices and storage depots. The concept is important in double-taxation ...

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