Gabon

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.