AUSTRALIAN TAX TREATIES

United Kingdom Convention  

CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS  

2003 UNITED KINGDOM NOTES

No LGB 03/170  

2.  
With reference to Article 5 (Permanent Establishment), the Contracting States agree that the term " permanent establishment " fully encompasses the concept of a " fixed base " used in other double tax treaties in the context of independent personal services.


 

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