常设机构原则

电子商务全球性、即时性和直接性的特点，使得常设机构原则面临着挑战。

Because electronic commerce is global , simutaneous and direct in nature , the principle of permanent establishment is being faced with challenges .

例如避险交易的所得列入营业所得，按照常设机构原则，实行来源地税收管辖权；投机交易所得列入资本利得，对其征收预提税。

For example , the profits of the Hedging transactions should be deemed as business income , and according to permanent establishment principle , the tax authority have source tax jurisdiction .

文章首先简单的介绍了常设机构原则在电子商务环境下受到的挑战。

First is the challenges brought by e-commerce .

跨国电子商务环境下常设机构原则适用问题研究

On the Research of the Rules of the Permanent Establishment in the Cross-border e-commerce

对跨国纳税人的直接投资中的营业所得，采用常设机构原则，由常设机构所在国享有独占征税权。

That is , the country that the general permanent establishment lies in has the exclusive taxing right .

税收管辖权如何在国家间合理分配；常设机构原则如何适用；所得性质如何恰当确定等问题困扰着世界上大多数国家的学者。

Scholars of most countries have been facing with such problems as how to allocate tax jurisdiction between countries , how to apply to principle of permanent establishment , or how to appropriately define the nature of incomes .