temporary establishment
[/ˈtɛmpəreri ɪˈstæblɪʃmənt/]
nounpl: temporary establishments
estabelecimento temporário
1. A business location or site that operates for a limited period, not intended to be permanent
The pop-up store served as a temporary establishment for the holiday season.
A loja pop-up funcionou como um estabelecimento temporário na época de festas.
2. In tax law, a fixed place of business used by a non-resident person or foreign company for a limited time
The construction company's temporary establishment was subject to local taxation during the project.
O estabelecimento temporário da empresa de construção estava sujeito à tributação local durante o projeto.
3. A branch office or work site that operates on a short-term basis
The consulting firm opened a temporary establishment to serve clients in the region.
A empresa de consultoria abriu um estabelecimento temporário para atender clientes na região.
This term is frequently used in Brazilian and Portuguese business and tax law, particularly in contexts involving foreign companies, construction projects, and pop-up retail. In Brazil, 'estabelecimento temporário' has specific legal implications for tax purposes under federal and state regulations. The concept is also important in international commerce and EU tax directives.
Related Idioms & Phrases
set up a temporary establishment
operate a temporary establishment
establish temporary operations
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