Permanent Establishment Under The E-commerce Research

The permanent establishment is a concept introduced in the international economics and society for solving the international dual taxation problem. Its significance lies in symbolizes the non- inhabitant's transnational economic activity and the origin country exist real economic linkages; Its most basic value lies in it to solve dual taxation problem in traditional trade field. Under the environment of e-commerce, i.e. in the four-dimensional living space, it is impossible that we make great efforts to seek the permanent establishment tangible physics existence. In this case we should give up the illusion to the permanent establishment. Under the environment of e-commerce, implement single income source place tax revenue jurisdiction to be able the thorough settlement international society's dual taxation problem.