General Definitions: tax and residency terms clarified under DTAA to determine scope and competent authorities. Article 3 sets the general definitions for the India-Singapore DTAA, defining territorial scope for 'India' and 'Singapore', the concepts 'a Contracting State' and 'the other Contracting State', and key terms such as 'company', 'enterprise of a Contracting State', 'national', 'person', 'fiscal year' and 'international traffic.' It identifies each State's competent authority, defines 'tax' while excluding penalties or default amounts, and provides that undefined terms take their meaning from the domestic law of the State applying the Agreement unless context requires otherwise.
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General Definitions: tax and residency terms clarified under DTAA to determine scope and competent authorities.
Article 3 sets the general definitions for the India-Singapore DTAA, defining territorial scope for "India" and "Singapore", the concepts "a Contracting State" and "the other Contracting State", and key terms such as "company", "enterprise of a Contracting State", "national", "person", "fiscal year" and "international traffic." It identifies each State's competent authority, defines "tax" while excluding penalties or default amounts, and provides that undefined terms take their meaning from the domestic law of the State applying the Agreement unless context requires otherwise.
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