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4.1. Domestic PE of a Foreign Entity

The following forms of business activities are deemed to constitute a PE in Bangladesh:

  • a place of management;
  • a branch;
  • an agency;
  • an office;
  • a warehouse;
  • a factory;
  • a workshop;
  • a mine;
  • an oil or gas well or any other place of exploration or extraction of natural resources;
  • a farm or plantation;
  • any other fixed place through which the business of the enterprise is wholly or partly carried on;
  • a building site, a construction, assembly or installation project or related supervisory activities;
  • the furnishing of services, including consultancy services, by a person through employees or other personnel engaged by the person for such purpose, if activities of that nature continue (for the same or a connected project) in Bangladesh; and
  • the carrying out of activities by any associated entity or person that is commercially dependent on a non-resident person, where such activities in Bangladesh are in connection with any sale made by the non-resident person.