Tax treaty definitions clarify key terms governing tax, enterprise, international traffic, competent authority and undefined terms. Article 2 defines key terms for the Pakistan-India DTAA: Contracting State (Pakistan or India), tax (the respective Pakistan or Indian tax), enterprise (designated or authorised airlines under bilateral arrangements), international traffic (transport by such aircraft unless operated solely within the other State), and competent authority (India's Ministry of Finance and Pakistan's Central Board of Revenue). It provides that undefined terms take their meaning from the domestic law of the Contracting State applying the Agreement.
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.
Tax treaty definitions clarify key terms governing tax, enterprise, international traffic, competent authority and undefined terms.
Article 2 defines key terms for the Pakistan-India DTAA: Contracting State (Pakistan or India), tax (the respective Pakistan or Indian tax), enterprise (designated or authorised airlines under bilateral arrangements), international traffic (transport by such aircraft unless operated solely within the other State), and competent authority (India's Ministry of Finance and Pakistan's Central Board of Revenue). It provides that undefined terms take their meaning from the domestic law of the Contracting State applying the Agreement.
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