Definitions in DTAA determine scope and interpretation of tax and information-exchange obligations under the treaty. Article 4 defines terms central to the India-British Virgin Islands tax treaty, including territorial scope, categories of persons, competent authority, Requesting/Requested Party, information and information gathering measures, collective investment schemes, publicly traded companies, and recognised stock exchanges. Paragraph 2 provides that undefined terms shall, unless the competent authorities agree otherwise pursuant to Article 13, have the meaning given by the domestic law of the Contracting Party applying the Agreement at that time, with tax-law meanings prevailing over other domestic law meanings.
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Provisions expressly mentioned in the judgment/order text.
Definitions in DTAA determine scope and interpretation of tax and information-exchange obligations under the treaty.
Article 4 defines terms central to the India-British Virgin Islands tax treaty, including territorial scope, categories of persons, competent authority, Requesting/Requested Party, information and information gathering measures, collective investment schemes, publicly traded companies, and recognised stock exchanges. Paragraph 2 provides that undefined terms shall, unless the competent authorities agree otherwise pursuant to Article 13, have the meaning given by the domestic law of the Contracting Party applying the Agreement at that time, with tax-law meanings prevailing over other domestic law meanings.
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