Definitions in tax treaty: key terms and interpretive rule anchoring undefined terms to domestic tax law. Article 3 defines key treaty terms including India and Colombia's territorial scope, Contracting State, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax, and fiscal year; it further provides that any term not defined shall bear the meaning it has under the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic-law meanings.
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.
Definitions in tax treaty: key terms and interpretive rule anchoring undefined terms to domestic tax law.
Article 3 defines key treaty terms including India and Colombia's territorial scope, Contracting State, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax, and fiscal year; it further provides that any term not defined shall bear the meaning it has under the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic-law meanings.
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