Definitions govern tax treaty scope and specify key terms and domestic tax-law meanings for application. The Agreement defines territorial scope, and key terms for treaty application: person, company, enterprise, international traffic, competent authority, ... Summary
Definitions govern tax treaty scope and specify key terms and domestic tax-law meanings for application.
The Agreement defines territorial scope, and key terms for treaty application: person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year. It specifies that undefined terms shall receive the meaning they have under the domestic tax law of the applying Contracting State, with that tax-law meaning prevailing over other domestic meanings.
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