Equatorial Guinea

A legal entity present in Equatorial Guinea more than three months within a calendar year, or more than six months within two consecutive calendar years, and performing an economic activity or providing paid services in the country is considered as a resident for taxation purposes.

The notion of residence applies equally to any kind of activity (even if there is some specificity in the oil and gas sector).

Permanent establishment (PE)

The notion of 'permanent establishment' is not defined in Equatorial Guinea’s Tax Code. Authorities mainly refer to the notion of residence as defined above.