# The Double Taxation Relief (Taxes on Income) (Australia) Order 2003, Paragraph 8


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.

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Source: https://www.legislation.gov.uk/ukdsi/2003/0110474864/schedule/paragraph/8 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-australia-order-2003/schedule/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.