Business entities with a head office or effective management in Angola are considered resident entities and are taxed on worldwide income.
Permanent establishment (PE)
The Angolan concept of tax PE is inspired in the United Nations (UN) Double Tax Treaty Model. A foreign entity is deemed to create a PE in Angola if it (among others):
- has a branch, an office, or place of management in Angola
- has a mine, an oil or gas well, a quarry, or any other place of extraction of natural resources
- has a construction or installation site, or provides supervision over such site, only when such site or activities exceed a period of 90 days in any given 12-month period, or
- carries out services in Angola, including consulting, acting through employees or other personnel contracted for that end, when such services are provided for a period of at least 90 days in any given period of 12 months.