As a general rule, a resident company is a company that is incorporated under commercial laws in force in Gabon.
Permanent establishment (PE)
From a general treaty perspective, a PE designates a permanent business installation through which a company carries out the whole or part of its activity.
The expression 'permanent establishment' notably includes the following:
- Head office.
- Mine, oil or gas shaft, quarry, or other place of natural resources extraction.
- Building site or assembly line.