The concept of PE in Angola is largely similar to that outlined by the UN Model Double Taxation Agreement. The following forms of business activity is deemed to constitute a PE in Angola:
- a place of management;
- a branch of a foreign enterprise;
- an office of a foreign enterprise;
- a building site or a construction project, or supervisory activities connected to such site or project where such site or project or activities continue for a period of more than 90 days in any given 12-month period; and
- the furnishing of services including consultancy services by the employees or other contracted personnel where such activities continue within Angola for a period of at least 90 days in any given 12-month period.
When a foreign enterprise is deemed to have PE in Angola, income from business activities conducted through the PE in Angola will be subject to tax in country.