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 ... Summary
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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