General definitions in DTAA set scope for residence, taxable persons, competent authority, tax and fiscal year applicability. Article 3 provides the general definitions for the India-Fiji tax treaty, defining the territorial scope of each State, the Contracting State concept, and core taxable categories including person, company, enterprise, and international traffic. It specifies the competent authority in each State, the meaning of national, limits the definition of tax to substantive taxes excluding penalties, sets each State's fiscal year, and directs that undefined terms be interpreted according to the applying State's tax law.
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 in DTAA set scope for residence, taxable persons, competent authority, tax and fiscal year applicability.
Article 3 provides the general definitions for the India-Fiji tax treaty, defining the territorial scope of each State, the Contracting State concept, and core taxable categories including person, company, enterprise, and international traffic. It specifies the competent authority in each State, the meaning of national, limits the definition of tax to substantive taxes excluding penalties, sets each State's fiscal year, and directs that undefined terms be interpreted according to the applying State's tax law.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
