Treaty definitions determine the scope and key terms governing tax obligations under the India-Bulgaria DTAA. Article 3 prescribes definitions critical to the DTAA: territorial definitions of India and Bulgaria; the meanings of Contracting State, tax (excluding penalties), person, company, enterprise, competent authority, and international traffic (limited to transport by ships or aircraft operated by an enterprise of a Contracting State, except when operated solely between places in the other Contracting State). It further provides that any term not defined in the Convention shall, unless context requires otherwise, have the meaning given by the domestic tax law of the Contracting State applying the Convention.
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.
Treaty definitions determine the scope and key terms governing tax obligations under the India-Bulgaria DTAA.
Article 3 prescribes definitions critical to the DTAA: territorial definitions of India and Bulgaria; the meanings of Contracting State, tax (excluding penalties), person, company, enterprise, competent authority, and international traffic (limited to transport by ships or aircraft operated by an enterprise of a Contracting State, except when operated solely between places in the other Contracting State). It further provides that any term not defined in the Convention shall, unless context requires otherwise, have the meaning given by the domestic tax law of the Contracting State applying the Convention.
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