Tax treaty definitions determine scope of taxation, residence and competent authority roles between the Contracting States. Article 3 establishes treaty definitions that fix territorial scope, identify Contracting States, and define key terms including person, company, ... Summary
Tax treaty definitions determine scope of taxation, residence and competent authority roles between the Contracting States.
Article 3 establishes treaty definitions that fix territorial scope, identify Contracting States, and define key terms including person, company, enterprise, enterprise of a Contracting State, international traffic, tax (limited to covered taxes excluding penalties), competent authority, national, and year of income; it further provides that undefined terms take their meaning from the domestic tax law of the applying Contracting State.
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