Mauritania

A permanent establishment means a fixed place of business through which the non-resident company carries out all or part of its activity. A permanent establishment includes the following: 

• Place of management.
• Branch.
• An office.
• A factory, a workshop.
• A mine.
• An oil or gas well.
• A quarry.
• Any other place where natural resources are extracted etc.
• A construction site, assembly or installation project, but only if such construction site or project lasts more than 12 months for subcontractors and other oil operators, or 6 months for others.
• The provision by a non-resident enterprise of services, including consultancy services, through employees or other personnel engaged by the enterprise for this purpose, but only if such activities continue (for the same or a related project) in Mauritania for a period exceeding 12 months for subcontractors and other oil operators, or 6 months for others.

• Non-resident insurers (excluding re-insurers) are considered to have a PE if they:

  • collect premiums in Mauritania and
  • insure risks located in Mauritania through a dependent agent.