General definitions establish territorial and personhood scope, determining tax treaty applicability and competent authorities for cross-border taxation. Article 3 sets the treaty's territorial and personal scope by defining "Slovenia" and "India" to include territorial seas and maritime zones where each ... Summary
General definitions establish territorial and personhood scope, determining tax treaty applicability and competent authorities for cross-border taxation.
Article 3 sets the treaty's territorial and personal scope by defining "Slovenia" and "India" to include territorial seas and maritime zones where each State exercises sovereign rights, and by defining "person," "company," "enterprise," "international traffic," "competent authority," and "national." It limits "international traffic" to transport by ships or aircraft of an enterprise of a Contracting State except when operated solely within the other Contracting State, and requires undefined terms to be given the meaning they have under the domestic law of the Contracting State applying the Convention.
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