DTAA definitions clarify territorial scope, competent authorities, taxable persons, information exchange and default interpretation rules. Definitions set operative terms for the tax agreement: territorial scope for India and Seychelles including maritime jurisdictions; Contracting Party; competent authority as the designated finance ministers or their authorised representatives; taxpayer and entity definitions for person, company, publicly traded company, principal class of shares, and recognised stock exchange; collective investment funds and public collective investment funds; tax; requesting/requested Party; information gathering measures and information. Undefined terms default to the meaning under the domestic law of the relevant Party unless context or mutual agreement under Article 11 provides otherwise.
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.
DTAA definitions clarify territorial scope, competent authorities, taxable persons, information exchange and default interpretation rules.
Definitions set operative terms for the tax agreement: territorial scope for India and Seychelles including maritime jurisdictions; Contracting Party; competent authority as the designated finance ministers or their authorised representatives; taxpayer and entity definitions for person, company, publicly traded company, principal class of shares, and recognised stock exchange; collective investment funds and public collective investment funds; tax; requesting/requested Party; information gathering measures and information. Undefined terms default to the meaning under the domestic law of the relevant Party unless context or mutual agreement under Article 11 provides otherwise.
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