Tax treaty definitions clarify residency, taxable persons and territorial scope, and define competent authority and tax meaning. Article 3 defines the treaty's key terms: territorial scope of each State, the meanings of person, company, enterprise and national, the concept of international traffic, and which officials are the competent authority. It limits the term tax to the covered Finnish or Indian taxes excluding penalties, prescribes each State's fiscal year definition, and directs that any undefined term be given its meaning under the applying State's tax law at the relevant time.
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.
Tax treaty definitions clarify residency, taxable persons and territorial scope, and define competent authority and tax meaning.
Article 3 defines the treaty's key terms: territorial scope of each State, the meanings of person, company, enterprise and national, the concept of international traffic, and which officials are the competent authority. It limits the term tax to the covered Finnish or Indian taxes excluding penalties, prescribes each State's fiscal year definition, and directs that any undefined term be given its meaning under the applying State's tax law at the relevant time.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
