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 ... Summary
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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