Double taxation definitions govern territorial scope, taxable persons, enterprises and competent authority roles under the tax treaty. The Convention defines each Contracting State's territory to include land, territorial sea, airspace and maritime zones where sovereign rights or jurisdiction apply; defines tax as the relevant Indian or Spanish tax; treats undefined terms as taking their domestic-law meaning in application; specifies that person and company include individuals, corporate bodies and entities treated as taxable units; defines enterprise of a Contracting State, national, and international traffic; and names the competent authority for each State.
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.
Double taxation definitions govern territorial scope, taxable persons, enterprises and competent authority roles under the tax treaty.
The Convention defines each Contracting State's territory to include land, territorial sea, airspace and maritime zones where sovereign rights or jurisdiction apply; defines tax as the relevant Indian or Spanish tax; treats undefined terms as taking their domestic-law meaning in application; specifies that person and company include individuals, corporate bodies and entities treated as taxable units; defines enterprise of a Contracting State, national, and international traffic; and names the competent authority for each State.
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