{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003/schedule/paragraph-8",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003/schedule/paragraph-8.json",
  "legislation": "ukdsi/2003/0110474864",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Australia) Order 2003",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003",
  "path": "schedule/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself make either company a permanent establishment of the other.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2003/0110474864/schedule/paragraph/8",
    "retrieved_at": "2026-10-30T15:24:59.208043+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}