Territorial scope and defined treaty terms set applicability and information-exchange duties under the India-Monaco tax agreement. The Agreement defines territorial scope for India and Monaco, designates each Party's competent authority, and supplies operative definitions for 'person,' 'company,' 'publicly traded company,' 'recognised stock exchange,' collective investment vehicles, 'tax,' 'requesting Party,' 'requested Party,' and information gathering measures. It further provides that terms not defined in the Agreement shall, unless the context or competent authorities agree otherwise under Article 10, have the meaning they hold under the domestic law of the applying Party, with tax-law meanings prevailing.
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Provisions expressly mentioned in the judgment/order text.
Territorial scope and defined treaty terms set applicability and information-exchange duties under the India-Monaco tax agreement.
The Agreement defines territorial scope for India and Monaco, designates each Party's competent authority, and supplies operative definitions for "person," "company," "publicly traded company," "recognised stock exchange," collective investment vehicles, "tax," "requesting Party," "requested Party," and information gathering measures. It further provides that terms not defined in the Agreement shall, unless the context or competent authorities agree otherwise under Article 10, have the meaning they hold under the domestic law of the applying Party, with tax-law meanings prevailing.
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