An entity will be deemed to be resident in Jordan:
- if it has been established or registered in accordance with the provisions of the Jordanian legislation in force and has an office or branch practising management and supervision of its work in Jordan
- whose management head office or actual office is located in Jordan, or
- which the government or any official or public institutions own more than 50% of its capital.
Permanent establishment (PE)
The transfer pricing regulations in Jordan has defined PE as fixed place of business through which the business of an enterprise carried on. In addition PE includes:
- Place of management
- A branch
- an office
- a factory
- a mine, an oil or gas well, a quarry , or any other place of extraction of natural resources.
There are still no clear rules or regulations that governs PE from a Jordanian tax perspective.