Definitions govern tax treaty scope and specify key terms and domestic tax-law meanings for application. The Agreement defines territorial scope, and key terms for treaty application: person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year. It specifies that undefined terms shall receive the meaning they have under the domestic tax law of the applying Contracting State, with that tax-law meaning prevailing over other domestic 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 govern tax treaty scope and specify key terms and domestic tax-law meanings for application.
The Agreement defines territorial scope, and key terms for treaty application: person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year. It specifies that undefined terms shall receive the meaning they have under the domestic tax law of the applying Contracting State, with that tax-law meaning prevailing over other domestic meanings.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
