/pɜːrmənənt ɪˈstæblɪʃmənt/ – Phrase
Definition: Địa điểm kinh doanh cố định.
A more thorough explanation: 1. a fixed place where a business entity’s work is done (either mostly or partly)
2. a concept that allows the taxing by a state of non-residents operating a business from within its jurisdiction
Example: 1. Employees are generally considered to report for work at an employer’s permanent establishment if they go to that location regularly.
2. A firm shall be said to have a permanent establishment in a country if it employs an agent there to act on its behalf regularly.