Timor-Leste

Corporate - Corporate residence

Last reviewed - 12 February 2020

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.