Convention definitions determine territorial scope, taxable persons, fiscal year, and competent authorities for tax treatment. Article 3 defines key terms for the Austria-India tax convention: territorial meanings of the Contracting States, fiscal year treatment, the scope of 'tax,' and the definitions of 'person,' 'company,' 'enterprise,' 'competent authority,' 'national,' and 'international traffic.' It further provides that any term not defined in the Convention shall, unless the Convention's context requires otherwise, have the meaning it has under the domestic 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.
Convention definitions determine territorial scope, taxable persons, fiscal year, and competent authorities for tax treatment.
Article 3 defines key terms for the Austria-India tax convention: territorial meanings of the Contracting States, fiscal year treatment, the scope of "tax," and the definitions of "person," "company," "enterprise," "competent authority," "national," and "international traffic." It further provides that any term not defined in the Convention shall, unless the Convention's context requires otherwise, have the meaning it has under the domestic law of the Contracting State applying the Convention.
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