Tax Treaty Definitions set territorial scope and core term meanings, governing application and competent authority roles. Article 3 fixes treaty terminology and territorial scope, defining 'India' and 'Iceland' for treaty purposes, and key concepts including person, company, enterprise, 'international traffic', 'competent authority', 'national', 'tax' (excluding penalties) and each Contracting State's fiscal year. It further provides that any term not defined in the Agreement shall have the meaning it bears under the domestic tax law of the Contracting State applying the Agreement, with tax-law meanings prevailing for the taxes to which the Agreement applies.
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.
Tax Treaty Definitions set territorial scope and core term meanings, governing application and competent authority roles.
Article 3 fixes treaty terminology and territorial scope, defining "India" and "Iceland" for treaty purposes, and key concepts including person, company, enterprise, "international traffic", "competent authority", "national", "tax" (excluding penalties) and each Contracting State's fiscal year. It further provides that any term not defined in the Agreement shall have the meaning it bears under the domestic tax law of the Contracting State applying the Agreement, with tax-law meanings prevailing for the taxes to which the Agreement applies.
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