General definitions clarify territorial scope and core terms governing application of the India-Malta tax treaty. Defines territorial scope and primary terms for treaty application: territorial definitions of India and Malta; meanings of Contracting State, person, company, enterprise, international traffic, competent authority, tax (excluding penalties) and fiscal year; and a rule that undefined terms adopt their meaning under the domestic tax law of the applying Contracting State.
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.
General definitions clarify territorial scope and core terms governing application of the India-Malta tax treaty.
Defines territorial scope and primary terms for treaty application: territorial definitions of India and Malta; meanings of Contracting State, person, company, enterprise, international traffic, competent authority, tax (excluding penalties) and fiscal year; and a rule that undefined terms adopt their meaning under the domestic tax law of the applying Contracting State.
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