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          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.

          <h1>General definitions in the India-Korea tax treaty clarifying residence, taxable persons, international traffic, and competent authorities.</h1> Article 3 defines the core terms for the India-Korea tax treaty: territorial scope of India and Korea; 'Contracting State' as either State; 'person', 'company', and 'enterprise' as taxable entities; 'enterprise of a Contracting State' linked to residence; 'international traffic' for transport by ships or aircraft; identification of competent authorities; 'national' covering individuals and legal persons; 'tax' confined to Indian or Korean taxes excluding penalties; 'fiscal year' set by each State; and undefined terms to be given their domestic tax-law meanings.

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