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ATO ID 2005/75 (Withdrawn)withdrawnchange

Taxation of income of non-resident performing independent personal services: fixed base - the 1967 UK Double Tax Agreement

Reasons for Decision

There must be a place of business 2. The place of business must be fixed so that there is a distinct location with a certain degree of geographical and temporal permanence 3. The business of the enterprise must be conducted through that fixed place.

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