Words / P / Law

permanent establishment

phrase/ˈpɜːmənənt ɪˈstæblɪʃmənt/

C2CEFR level
80/100Rarity: very rare
TechnicalRegister

A fixed place of business through which a foreign enterprise's activities are wholly or partly carried on, creating a taxable presence in that state.

The dependent agent's habitual authority to conclude contracts created a permanent establishment in France.

Similar: PE

Topic: Tax law in Legal English

Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.

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More law words: Tax law