Libya

Corporate residence is not specifically dealt with under the tax laws of Libya. The tax authorities will seek to assess any income derived from services provided in Libya.

Permanent establishment (PE)

Double tax treaties (DTTs) that have been signed introduce the concept of PE. However, general law requires that any foreign entity seeking to provide services in Libya should obtain a business licence, which necessitates it registering as a legal entity. Historically, unregistered foreign entities have provided services in Libya, but this is not in line with the law.