DTAA definitions clarify residency, national, enterprise and territorial scope to govern allocation of taxing rights. Definitions for the Double Taxation Avoidance Convention establish terms for Contracting State territorial scope, and core identity concepts: national, person, company, enterprise and international traffic, together with specified fiscal years and designated competent authorities for each State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
DTAA definitions clarify residency, national, enterprise and territorial scope to govern allocation of taxing rights.
Definitions for the Double Taxation Avoidance Convention establish terms for Contracting State territorial scope, and core identity concepts: national, person, company, enterprise and international traffic, together with specified fiscal years and designated competent authorities for each State.
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