Corporate - Corporate residence

Last reviewed - 04 March 2024

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.
  • Branch.
  • Office.
  • Plant.
  • Workshop.
  • Mine, oil or gas shaft, quarry, or other place of natural resources extraction.
  • Building site or assembly line.