Definition of tax residency and treaty terms governs characterization of persons and enterprises under the India-Mozambique DTAA. The Article defines territorial scope, and key treaty terms-person, company, enterprise, enterprises of a Contracting State, international traffic, competent authority, national, tax (excluding penalties), and fiscal year-and requires undefined terms to take the meaning given by the domestic tax law of the Contracting State applying the Agreement.
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Provisions expressly mentioned in the judgment/order text.
Definition of tax residency and treaty terms governs characterization of persons and enterprises under the India-Mozambique DTAA.
The Article defines territorial scope, and key treaty terms-person, company, enterprise, enterprises of a Contracting State, international traffic, competent authority, national, tax (excluding penalties), and fiscal year-and requires undefined terms to take the meaning given by the domestic tax law of the Contracting State applying the Agreement.
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