Tax treaty definitions clarify residency, taxable persons, territorial scope and competent authority roles in cross-border taxation. Article 3 supplies the definitional framework for the India-U.A.E. tax treaty, specifying territorial scope for each State, delimiting tax to covered taxes (excluding penalties), and defining core categories-person, company, enterprise, national, international traffic-and the competent authority for each State. It provides that undefined terms take their meaning from the domestic tax law of the Contracting State applying the Agreement unless the context requires otherwise.
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.
Tax treaty definitions clarify residency, taxable persons, territorial scope and competent authority roles in cross-border taxation.
Article 3 supplies the definitional framework for the India-U.A.E. tax treaty, specifying territorial scope for each State, delimiting tax to covered taxes (excluding penalties), and defining core categories-person, company, enterprise, national, international traffic-and the competent authority for each State. It provides that undefined terms take their meaning from the domestic tax law of the Contracting State applying the Agreement unless the context requires otherwise.
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