Tax treaty definitions govern residency and taxable entities under India-Czech DTAA, clarifying scope of tax terms. Article 3 sets the definitional framework for the India-Czech Republic tax convention, defining territorial scope, person, company, enterprise, ... Summary
Tax treaty definitions govern residency and taxable entities under India-Czech DTAA, clarifying scope of tax terms.
Article 3 sets the definitional framework for the India-Czech Republic tax convention, defining territorial scope, person, company, enterprise, international traffic, competent authority, national, fiscal year, and tax (excluding penalties). It further provides that terms not defined in the Convention shall, unless context requires otherwise, have the meaning given by the domestic law of the Contracting State applying the Convention for the taxes concerned.
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