Tax treaty definitions set territorial scope, key entity classifications, and rules for information exchange and term interpretation. Article 4 defines the treaty's territorial scope and core terms: Contracting Party, competent authority, person, company, publicly traded company, ... Summary
Tax treaty definitions set territorial scope, key entity classifications, and rules for information exchange and term interpretation.
Article 4 defines the treaty's territorial scope and core terms: Contracting Party, competent authority, person, company, publicly traded company, principal class of shares, recognised stock exchange, collective investment fund or scheme, public collective investment fund or scheme, tax, requesting Party, requested Party, information gathering measures, and information. It further provides that undefined terms shall bear the meaning they have under the law of the relevant Contracting Party at the time of application unless the context or mutual agreement of the competent authorities dictates a common meaning.
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