Corporate - Corporate residence

Last reviewed - 14 February 2024

A company incorporated, formed, or settled in Fiji is considered a 'resident' in Fiji. A company not incorporated in Fiji is resident in Fiji if it has any part of its central management and control located in Fiji.

Permanent establishment (PE)

PE is determined based on the applicable tax treaty. The FITA also defines ‘permanent establishment’ as a fixed place of business through which the business of a person is wholly or partly carried on and includes the following:

  • A place of management, branch, office, factory, warehouse, or workshop, but does not include a liaison office.
  • A mine site, oil or gas well, quarry, or other place of exploration for, or extraction of, natural resources.
  • A building site, construction, assembly, or installation project, or supervisory activities connected with such site or project, but only if the site, project, or activities continue for more than six months.
  • The furnishing of services by the person, including consultancy services, including through employees or other personnel engaged by the person for such purpose, but only if activities of that nature continue for the same or a connected project by the person or an associate for a period or periods aggregating more than six months in any 12-month period.
  • A person, other than an 'agent' of independent status, acting on behalf of another person, (referred to as the 'principal'), if the agent:
    • regularly negotiates contracts on behalf of the principal, or
    • habitually maintains a stock of trading stock from which the agent regularly delivers trading stock on behalf of the principal but does not include an agent of independent status.
  • Substantial equipment, other than aircraft, aircraft engines, and aircraft parts, used for more than six months within a 12-month period or installed by, for, or under contract with the person.
  • The carrying on of activities, including the operation of substantial equipment in the exploration for, or exploitation of, natural resources or standing timber for the period or periods exceeding in aggregate of 90 days in any 12-month period, for or under contract with a person.

However, PE excludes the business of a person that enters into a contractual arrangement solely with the government or persons in which the government has an interest, subject to certain conditions.

This exemption has been removed effective from 1 August 2020. However, any exemption granted by the Minister before 1 August 2020 continues to have effect in accordance with the terms and conditions of the exemption.