Tax treaty definitions determine persons, companies, taxes and fiscal year scopes under the treaty for taxation. Article 3 defines core treaty terms: "person" includes individuals and taxable entities; "company" means bodies corporate or equivalent tax entities; ... Summary
Tax treaty definitions determine persons, companies, taxes and fiscal year scopes under the treaty for taxation.
Article 3 defines core treaty terms: "person" includes individuals and taxable entities; "company" means bodies corporate or equivalent tax entities; "enterprise" and "enterprise of a Contracting State" are specified; "international traffic" is transport by ships or aircraft of an enterprise of a Contracting State except when operated solely between places in the other State. The Article names each State's competent authority, defines "national" by domestic law, limits "tax" to Indian or Norwegian taxes excluding penalties, and fixes each State's fiscal year convention.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
