Tax treaty definitions clarify residence, company, and information-sharing roles, shaping applicability and information exchange under the DTAA. The Agreement sets out key definitions for treaty operation, including territorial scope of India and The Bahamas; core entities and vehicles such as person, company, publicly traded company, principal class of shares, collective investment fund or scheme, and public collective investment fund; recognised stock exchanges and their mutual recognition; and procedural terms including Contracting Party, competent authority, requesting/requested Party, information gathering measures and information. Undefined terms default to their meaning under the applying Party's domestic law unless context or mutual agreement under Article 12 dictates otherwise.
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Provisions expressly mentioned in the judgment/order text.
Tax treaty definitions clarify residence, company, and information-sharing roles, shaping applicability and information exchange under the DTAA.
The Agreement sets out key definitions for treaty operation, including territorial scope of India and The Bahamas; core entities and vehicles such as person, company, publicly traded company, principal class of shares, collective investment fund or scheme, and public collective investment fund; recognised stock exchanges and their mutual recognition; and procedural terms including Contracting Party, competent authority, requesting/requested Party, information gathering measures and information. Undefined terms default to their meaning under the applying Party's domestic law unless context or mutual agreement under Article 12 dictates otherwise.
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