background image
4.1. Domestic PE of a Foreign Entity

A PE is not defined under the Income Tax Act. But generally, a foreign business is considered as having a permanent establishment in Antigua & Barbuda if it carries on its operations, wholly or partly, in the country through a registered place of business in Antigua & Barbuda or if it is centrally managed and controlled in Antigua & Barbuda.

When a foreign enterprise is deemed to have PE in Antigua & Barbuda, income from its activities conducted through the PE in Antigua & Barbuda is subject to tax in Antigua & Barbuda.