Timor-Leste

The definition of a corporate resident (resident legal person) covers a wide range of entities, such as companies, partnerships, trusts, governmental institutions, and unincorporated associations incorporated, formed, organised, or established in Timor-Leste.

Permanent establishment (PE)

A PE is defined as a fixed place of business through which the business of a person is wholly or partly carried on, including:

• A place of management.
• A branch.
• A representative office.
• An office.
• A factory.
• A workshop.
• A mine, an oil or gas well, a quarry, or any other place of extraction of natural resources, including any place of drilling for mineral exploration.
• A fishery, place where animal husbandry is conducted, farm, plantation, or forest.
• A construction, installation, or assembly project.
• The furnishing of a service through employees or other personnel if conducted for more than 60 days in any 12-month period.
• A natural or legal person acting as a dependent agent.
• An agent or employee of a non-resident insurance company if the agent or employee collects premiums or insures risks in Timor-Leste.