当前,常设机构原则是国际税收协定中划分缔约国彼此间对于跨国营业所得的征税权的重要原则。税收协定通过这一原则对缔约国征税权的协调,使得缔约国之间在国际税收利益分配中的矛盾和冲突得以协调,同时也为消除对跨国纳税人的跨国营业所得的国际重复征税确立了前提条件。因此,在国际税收协定中,常设机构是一个关键性的概念。从当前的国际税收 At present, the principle of permanent establishments is an important principle in international tax treaties that separates the contracting parties from each other in the taxation right of trans-national business. Through this principle, the tax treaty harmonizes the taxing power of the contracting states, so that the contradictions and conflicts among the contracting states in the distribution of the international tax revenue can be reconciled. At the same time, it also establishes the international double taxation on the cross-border business income of multinational taxpayers Preconditions. Therefore, standing agencies are a key concept in international tax treaties. From the current international tax revenue