Brunei Darussalam

A company is a resident in Brunei if the control and management of the business is exercised in the country.

Non-resident means a person not known to be a resident in Brunei.

Permanent establishment (PE)

Permanent establishment means a fixed place where a business is wholly or partly carried on, including:

• a place of management
• a branch
• an office
• a factory
• a warehouse
• a workshop
• a farm or plantation
• a mine, oil well, quarry, or other place of extraction of natural resources, and
• a building or work site or a construction, installation, or assembly project.

Without prejudice to the generality of the foregoing, a person shall be deemed to have a PE in Brunei if that person:

• carries on supervisory activities in connection with a building or work site or a construction, installation, or assembly project, or
• has another person acting on that person’s behalf in Brunei who:
  • has and habitually exercises an authority to conclude contracts
  • maintains a stock of goods or merchandise for the purpose of delivery on behalf of that person, or
  • habitually secures orders wholly or almost wholly for that person or for such other enterprises as are controlled by that person.