DTAA definitions establish key terms governing jurisdiction, competent authorities, and information exchange under the tax treaty. Article 4 defines key treaty terms: territorial scope of each Contracting Party; the competent authority; taxable entities and instruments including ... Summary
DTAA definitions establish key terms governing jurisdiction, competent authorities, and information exchange under the tax treaty.
Article 4 defines key treaty terms: territorial scope of each Contracting Party; the competent authority; taxable entities and instruments including person, company, publicly traded companies and recognized stock exchanges; collective investment funds; and the concepts of requesting Party, requested Party, information gathering measures and information for tax cooperation.
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