DTAA definitions clarify residency, taxable persons, competent authority roles and treatment of international traffic under the treaty. Article 3 defines territorial scope, persons, companies, enterprises, nationals, international traffic, competent authorities and the meaning of tax for the Canada-India DTAA, and provides that undefined terms will have the meanings given by the domestic tax law of the applying Contracting State unless the treaty 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.
DTAA definitions clarify residency, taxable persons, competent authority roles and treatment of international traffic under the treaty.
Article 3 defines territorial scope, persons, companies, enterprises, nationals, international traffic, competent authorities and the meaning of tax for the Canada-India DTAA, and provides that undefined terms will have the meanings given by the domestic tax law of the applying Contracting State unless the treaty context requires otherwise.
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