Tax treaty definitions clarify territorial scope, authorities, market and investment vehicle criteria, and interpretation by domestic law. Article 4 defines terms for the India-Liechtenstein tax treaty, including territorial scope, competent authorities, and inclusive definitions of person ... Summary
Tax treaty definitions clarify territorial scope, authorities, market and investment vehicle criteria, and interpretation by domestic law.
Article 4 defines terms for the India-Liechtenstein tax treaty, including territorial scope, competent authorities, and inclusive definitions of person and company. It sets market-related criteria for publicly traded companies, principal classes of shares, and recognised stock exchanges, and distinguishes collective investment funds and public collective investment funds by public tradability. The Article also defines tax, requesting/requested Party, information gathering measures, and information. It provides an interpretation rule that undefined terms take their domestic legal meanings at the relevant time, with meanings under applicable tax laws prevailing over other domestic-law meanings unless the context or mutual agreement under Article 10 dictates otherwise.
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