浅析境外劳务派遣常设机构的判定

摘要

随着经济全球化的不断深入，跨国人员流动将愈加频繁。境外劳务派遣在收入来源国的纳税义务判定的关键是对常设机构的判定。本文结合相关文件，对境外劳务派遣常设机构的认定分不同的类型进行了分析，并附以实例作进一步说明。%With the deepening of economic globalization, transnational flow of personnel is getting more frequent. As for overseas dispatching of services, the key to judge tax obligations of source country relies on the judgment of permanent establishment. By considering relevant articles, this paper analyzes different types of classification for identifying permanent establishment of overseas dispatching of services and makes a further description with examples.