Tax treaty definitions set territorial scope and assign domestic law meanings to undefined tax terms for treaty application. Article 3 defines key treaty terms: India's territorial scope, Czechoslovakia as the other State, and the meanings of tax, person, company, enterprise, ... Summary
Tax treaty definitions set territorial scope and assign domestic law meanings to undefined tax terms for treaty application.
Article 3 defines key treaty terms: India's territorial scope, Czechoslovakia as the other State, and the meanings of tax, person, company, enterprise, and competent authority. It provides that terms not defined in the Agreement shall, unless context requires otherwise, have the meanings they bear under the domestic tax laws of the Contracting State applying the provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.