Definitions of Residence and Tax Scope clarify territorial application and competent authority roles under the Albania-India tax treaty. The Agreement defines territorial scope, identifies "person," "company," "enterprise," and limits "international traffic" to cross-border transport by ... Summary
Definitions of Residence and Tax Scope clarify territorial application and competent authority roles under the Albania-India tax treaty.
The Agreement defines territorial scope, identifies "person," "company," "enterprise," and limits "international traffic" to cross-border transport by ships or aircraft. It confines "tax" to Albanian or Indian taxes covered by the Agreement, excludes penalties, designates each State's competent authority, defines "national," prescribes each State's fiscal year, and requires undefined terms to be construed by the applying State's tax law with tax-law meanings prevailing over other domestic definitions.
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