Tax treaty definitions clarify residency, taxable persons, enterprises and competent authorities under the DTAA framework. Article 3 sets out key treaty terms: territorial definitions of India and Lithuania, the contextual meanings of 'a Contracting State' and 'the other Contracting State,' and core status and entity terms including person, company, and enterprise. It further defines international traffic, each State's competent authority, 'national,' the meaning of 'tax,' and the fiscal year for each Party, and provides that undefined terms take their meanings under the domestic tax law of the applying State.
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Provisions expressly mentioned in the judgment/order text.
Tax treaty definitions clarify residency, taxable persons, enterprises and competent authorities under the DTAA framework.
Article 3 sets out key treaty terms: territorial definitions of India and Lithuania, the contextual meanings of "a Contracting State" and "the other Contracting State," and core status and entity terms including person, company, and enterprise. It further defines international traffic, each State's competent authority, "national," the meaning of "tax," and the fiscal year for each Party, and provides that undefined terms take their meanings under the domestic tax law of the applying State.
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