Definitions guide scope and interpretation, clarifying competent authority roles and information exchange obligations under the tax treaty. Article 4 defines territorial scope, Contracting Parties, competent authorities, "person," "company," publicly traded companies, principal class of ... Summary
Definitions guide scope and interpretation, clarifying competent authority roles and information exchange obligations under the tax treaty.
Article 4 defines territorial scope, Contracting Parties, competent authorities, "person," "company," publicly traded companies, principal class of shares, recognised stock exchanges, collective investment funds and public funds, and administrative cooperation terms including Requesting/Requested Party, information gathering measures and information. It provides that undefined terms take their meaning from the domestic law of the applying Party, with tax-law meanings prevailing.
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