Taxpayer: Forgive me for speaking frankly. The establishment you said is not equal to the permanent establishment in the tax treaty.

纳税人：恕我直言，您所说的机构并不等于协定中的常设机构。

youdao

The permanent establishment is a concept introduced in the international economics and society for solving the international dual taxation problem.

常设机构是国际经济社会中为解决国际间双重征税问题而引进的一个概念。

youdao

Civilization involves the establishment of permanent dwelling areas that we call cities, as opposed to villages.

文明意味着建立起一个我们称之为"城市"的,永久性住宅区,和村庄相对

耶鲁公开课 - 古希腊历史简介课程节选

But the definition of a permanent establishment is gravely out-dated and completely misses the digital economy.

FORBES: Corporate Tax 2.0: Why France and the World Need a New Tax System for the Digital Age

The first is over such boring words as domicile, permanent establishment and so on.

FORBES: France, Google And The Internet Tax: It's Just Not Going To Fly

Accordingly, the goal should be to have a permanent establishment each time data is collected on a domestic market to fuel a business targeted on that same market.

FORBES: Corporate Tax 2.0: Why France and the World Need a New Tax System for the Digital Age