INCOME TAX ASSESSMENT ACT 1997 - SECT 855.16 Meaning of permanent establishment article
INCOME TAX ASSESSMENT ACT 1997 - SECT 855.16
Meaning of permanent establishment articleA permanent establishment article is:
(a) Article 5 of the United Kingdom convention (within the meaning of the International Tax Agreements Act 1953 ); or
(b) a corresponding provision of another *
international tax agreement.