Tax Treaty Definitions establish territorial scope, enterprise and international air traffic rules and designate competent authorities for tax matters. Definitions specify territorial scope for each State, contextualize 'tax' as the applicable Indian or Maldives tax, define 'enterprise of a Contracting State' as designated airlines, and explain 'international air traffic' and 'operation of aircraft' in relation to carriage and ticketing. The Agreement designates the competent authority for each State and requires that undefined terms assume the meaning given by the domestic tax law of the State applying the provision, thereby governing eligibility, scope, and administration under the treaty.
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.
Tax Treaty Definitions establish territorial scope, enterprise and international air traffic rules and designate competent authorities for tax matters.
Definitions specify territorial scope for each State, contextualize "tax" as the applicable Indian or Maldives tax, define "enterprise of a Contracting State" as designated airlines, and explain "international air traffic" and "operation of aircraft" in relation to carriage and ticketing. The Agreement designates the competent authority for each State and requires that undefined terms assume the meaning given by the domestic tax law of the State applying the provision, thereby governing eligibility, scope, and administration under the treaty.
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