# The Double Taxation Relief (Taxes on Income) (Australia) Order 2003, Paragraph 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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Source: https://www.legislation.gov.uk/ukdsi/2003/0110474864/schedule/n2/paragraph/2 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003/schedule-n2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.