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Dictionary by pitch.dog
Company forms & group structures · Specialist

Permanent establishment

Also called: PE

ELI5

A tax concept describing a sufficient business presence in a jurisdiction, subject to treaty and local rules.

Used in conversation

“Counsel wants permanent establishment clarified before anyone signs.”

Pitch context

You will see “Permanent establishment” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches company forms & group structures.

Why it matters: In company forms & group structures, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Connected terms

When the words have to travel

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Sources & evidence · 3

Direct term-level sources and supporting source families.