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)
There are no clear provisions in the Jordan income tax law to define PE.