Definitions of key treaty terms clarify scope, competent authority, and treatment of tax under the bilateral agreement. Defines core treaty terms: territorial scope of Myanmar and India; 'Contracting State', 'national' (individuals and legal persons), 'enterprise', 'person', and 'company' for tax purposes; 'tax' limited to Myanmar or Indian taxes excluding penalties; designation of each State's competent authority; treatment of 'international traffic'; fiscal years for both States; and rule that undefined terms shall bear the meaning they have under the domestic tax law of the Contracting State applying the Agreement.
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.
Definitions of key treaty terms clarify scope, competent authority, and treatment of tax under the bilateral agreement.
Defines core treaty terms: territorial scope of Myanmar and India; 'Contracting State', 'national' (individuals and legal persons), 'enterprise', 'person', and 'company' for tax purposes; 'tax' limited to Myanmar or Indian taxes excluding penalties; designation of each State's competent authority; treatment of 'international traffic'; fiscal years for both States; and rule that undefined terms shall bear the meaning they have under the domestic tax law of the Contracting State applying the Agreement.
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 
