Tax treaty definitions govern scope and interpretation of fiscal terms and competent authority arrangements for cross-border taxation. Article 3 defines key treaty terms for the Austria-India tax convention, including territorial scope, distinct fiscal years, the scope of tax covered (excluding penalties), definitions of 'person,' 'company,' 'enterprise,' 'international traffic,' and the respective competent authority. It also provides that any term not defined in the Convention shall have the meaning assigned by the domestic law of the Contracting State applying the Convention, unless 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.
Tax treaty definitions govern scope and interpretation of fiscal terms and competent authority arrangements for cross-border taxation.
Article 3 defines key treaty terms for the Austria-India tax convention, including territorial scope, distinct fiscal years, the scope of tax covered (excluding penalties), definitions of "person," "company," "enterprise," "international traffic," and the respective competent authority. It also provides that any term not defined in the Convention shall have the meaning assigned by the domestic law of the Contracting State applying the Convention, unless context requires otherwise.
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