Definition of Tax Terms clarifies parties, 'tax', 'enterprise' and domestic-law meanings between India and Lebanon. Definition of key terms for the India-Lebanon Double Taxation Avoidance Agreement: India and the Republic of Lebanon are defined by reference to their constitutions; 'Contracting State' and 'the other Contracting State' denote either party as context requires; 'tax' means India tax or Lebanese tax. An 'enterprise of a Contracting State' includes airlines designated under the bilateral air services arrangement and airlines authorised to operate charter flights. Terms not defined in the treaty take their meaning from the domestic laws of the applying Contracting State relating to the taxes covered, unless the context requires 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.
Definition of Tax Terms clarifies parties, 'tax', 'enterprise' and domestic-law meanings between India and Lebanon.
Definition of key terms for the India-Lebanon Double Taxation Avoidance Agreement: India and the Republic of Lebanon are defined by reference to their constitutions; "Contracting State" and "the other Contracting State" denote either party as context requires; "tax" means India tax or Lebanese tax. An "enterprise of a Contracting State" includes airlines designated under the bilateral air services arrangement and airlines authorised to operate charter flights. Terms not defined in the treaty take their meaning from the domestic laws of the applying Contracting State relating to the taxes covered, unless the context requires otherwise.
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