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.
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 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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