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date: 15 October 2019

permanent establishment 

A Dictionary of Business and Management
Jonathan LawJonathan Law

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 ... ...

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