Definitions in tax treaty clarify territorial scope and competent authority roles for information and collection assistance. Article 4 defines territorial scope, the Contracting Party and competent authority, and key taxable-entity concepts ("person", "company", "publicly traded ... Summary
Definitions in tax treaty clarify territorial scope and competent authority roles for information and collection assistance.
Article 4 defines territorial scope, the Contracting Party and competent authority, and key taxable-entity concepts ("person", "company", "publicly traded company", "recognised stock exchange"). It also defines collective investment funds and procedural terms for cross-border cooperation: "tax", "information", "requesting Party", "requested Party", "information gathering measures" and "assistance in collection measures", and provides that undefined terms adopt their domestic-law meanings unless context or mutual agreement under Article 12 dictates otherwise.
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