Tax treaty definitions determine territorial scope, taxpayer status, competent authority and treatment of undefined terms. The Agreement fixes territorial scope and defines key terms-person, company, enterprise, international traffic, competent authority, national, fiscal year and tax-and provides that undefined terms shall have the meaning given by the domestic law of the Contracting State applying the treaty.
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Provisions expressly mentioned in the judgment/order text.
Tax treaty definitions determine territorial scope, taxpayer status, competent authority and treatment of undefined terms.
The Agreement fixes territorial scope and defines key terms-person, company, enterprise, international traffic, competent authority, national, fiscal year and tax-and provides that undefined terms shall have the meaning given by the domestic law of the Contracting State applying the treaty.
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