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4.1. Domestic PE of a Foreign Entity

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.