Tax treaty definitions clarify territorial scope, taxpayer categories, competent authority and fiscal year rules for treaty application. The Agreement defines territorial scope, Contracting State, person, company, enterprise, international traffic, competent authority, national, tax (excluding penalties), and fiscal year for India and Latvia, and requires that any term not defined in the Agreement be given its meaning under the domestic tax law of the applying Contracting State unless the context otherwise requires.
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.
Tax treaty definitions clarify territorial scope, taxpayer categories, competent authority and fiscal year rules for treaty application.
The Agreement defines territorial scope, Contracting State, person, company, enterprise, international traffic, competent authority, national, tax (excluding penalties), and fiscal year for India and Latvia, and requires that any term not defined in the Agreement be given its meaning under the domestic tax law of the applying Contracting State unless the context otherwise requires.
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