Previously, the tax laws of Mali did not define the concept of permanent establishment. However, the Finance Law 2019 introduced, a new definition of permanent establishment (PE) with effect from 1 January 2019. Under the new definition, a permanent establishment includes:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a construction site, an installation or assembly project, or related supervisory activity where the site, project, or activity continues for a period exceeding 3 months; and
f) the furnishing of services by an enterprise through its employees or other engaged personnel, but only when such activities continue in Mali for a period or periods totalling more than 183 days in a 12-month period beginning or ending in the relevant tax year.