General Definitions set territorial, person and tax scope governing application of the India-Ireland tax convention. Definitions establish territorial scope for India and Ireland, define "person" and "company" for tax purposes to include individuals, companies, trusts ... Summary
General Definitions set territorial, person and tax scope governing application of the India-Ireland tax convention.
Definitions establish territorial scope for India and Ireland, define "person" and "company" for tax purposes to include individuals, companies, trusts and partnerships treated as taxable units, link "enterprise" to residence of its operator, and limit "international traffic" to transport by ships or aircraft of an enterprise of a Contracting State. The Convention names each State's competent authority, prescribes nationality and fiscal year rules, confines "tax" to Indian or Irish tax (excluding penalties), and provides that undefined terms are to be interpreted by the domestic law of the applying Contracting State.
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