Tax treaty definitions set the scope of taxable persons, companies, enterprises, competent authority, and international traffic. Article 3 fixes definitions for the India-Poland tax treaty: territorial definitions of India and Poland; "Contracting State" and "the other Contracting ... Summary
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Tax treaty definitions set the scope of taxable persons, companies, enterprises, competent authority, and international traffic.
Article 3 fixes definitions for the India-Poland tax treaty: territorial definitions of India and Poland; "Contracting State" and "the other Contracting State"; "tax" limited to covered Indian or Polish taxes excluding penalties; functional definitions of "person", "company", and "enterprise" tied to each State's tax law; designation of competent authorities; definition of "national"; treatment of "international traffic" for ships and aircraft; and instruction that undefined terms assume the meaning given by the applying State's tax law, with a specified fiscal year definition for India.
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