The phrase "a permanent establishment" is correct and usable in written English.
It is typically used in legal and tax contexts to refer to a fixed place of business through which a company conducts its operations in a foreign country.
Example: "The company has established a permanent establishment in Germany, which allows it to operate and pay taxes there."
Alternatives: "a fixed place of business" or "a stable establishment".
E-commerce makes it easier for business to be conducted in a country without creating a "permanent establishment," which would subject the seller to income taxes.
A non-resident company is only chargeable to UK corporation tax if it is trading in the UK through a permanent establishment.
It's less clear how can that be, if the Google's activity in the UK is small, localised, and definitely not a "permanent establishment"?
Yet both firms claim they are merely touching down on UK soil, without a "permanent establishment" and therefore are not paying tax on profits from billions of pounds worth of sales made here.
Prosecutors said they want to establish whether the Irish company through which Google funnels the majority of its European revenues does in fact control a "permanent establishment" in France.
On the other side: the Washington-based Party hierarconsistingsting of the congressional leadership and the Republican National Committee, plus a permanent establishment of political consultants, K Street lobbyists, think-tank wonks, and media types.
"An internet-based business, where essentially the website and the server are based outside the UK, is also not a 'UK permanent establishment'".
Dixon said E&Y auditors meticulously reviewed what functions were being carried out by multinational companies in each of its territories, especially if there was a question mark over its taxable presence – or, in tax jargon, whether it was a "UK permanent establishment".
The United States has emphasized repeatedly that it will not allow the concept of a service permanent establishment to be significantly changed by the OECD.
Or it could be because the company itself has suffered foreign tax, perhaps because it conducts part of its trade through an overseas permanent establishment, or because it receives other types of foreign income.
2. Robert Gates: A member of the permanent establishment in Washington, Gates raised to the third power the distinction of massive continuity: First as CIA director under George H.W. Bush, second as secretary of defense under George W. Bush, and third as Obama's secretary of defense.
