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4.1. Domestic PE of a Foreign Entity

The General tax code of Burundi defines a permanent establishment as a fixed place of business through which the operations of a company is wholly or partly carried on. Fixed place of business includes in particular:

  • A place of management, a branch, an office, a factory, a workshop, a mine, an oil or gas well, a quarry, farming land or a forest, a fishing vessel, or any other place of extraction of natural resources;
  • A construction, assembly or supervisory activities in connection therewith to the extent the activities last for 6 months or more;
  • The rendering of services, including consultancy services, by an enterprise through its employee or other personnel engaged for those purposes, when activities of that nature continue in Burundi for the same project or connected projects for a period or periods exceeding 6 months in any 12-month period;
  • An agent, other than an independent agent acting in the ordinary course of his activities, to the extent the agent either (i) has and habitual exercises the authority to conclude contracts on behalf of the principal, unless the activities of the agent are of a preliminary or preparatory character and would not have caused a permanent establishment to exist if they were undertaken in the framework of a fixed establishment, or otherwise (ii) maintains a stock of merchandise for regular deliveries on behalf of the principal.